EIN: 240795460
UEI: YRNHDHY2USK4
Audited by: Baker Tilly US, LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 30, 2026 (28 days from today).
What is a management decision? →FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
FAC accepted this audit on January 19, 2023 — management decision was due July 19, 2023.
FAC accepted this audit on May 11, 2022 — management decision was due November 11, 2022.
For one student out of seventeen selected for testing, the amount of the Title IV refund was calculated incorrectly. Testing was expanded to review the calculations for six students who withdrew from the College during the spring 2021 semester. Cause: The College did not apply the correct end date for the semester in the calculation. Effect: The College erroneously refunded an additional $59 of Title IV funds for the student selected for testing and $2,541 for the six additional students. Context: The College used the incorrect semester end date in the selected student's refund calculation as well as for all students who withdrew in the same semester. The sample was not considered statistically valid. Questioned Costs: $59 was refunded erroneously for the student selected. A total of $2,600 was refunded erroneously for all students who withdrew within that semester. Recommendation: The College should implement a thorough review process of calculations to ensure the proper dates are being used. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation. The College will implement a review process of the dates used in the Title IV refund calculations.
Show full finding ▾Hide full finding ▴Finding 2021-001 - Significant Deficiency - Return of Title IV Calculations Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - 84.063, 84.268 Federal Award Year - June 30, 2021 Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition: For one student out of seventeen selected for testing, the amount of the Title IV refund was calculated incorrectly. Testing was expanded to review the calculations for six students who withdrew from the College during the spring 2021 semester. Cause: The College did not apply the correct end date for the semester in the calculation. Effect: The College erroneously refunded an additional $59 of Title IV funds for the student selected for testing and $2,541 for the six additional students. Context: The College used the incorrect semester end date in the selected student's refund calculation as well as for all students who withdrew in the same semester. The sample was not considered statistically valid. Questioned Costs: $59 was refunded erroneously for the student selected. A total of $2,600 was refunded erroneously for all students who withdrew within that semester. Recommendation: The College should implement a thorough review process of calculations to ensure the proper dates are being used. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation. The College will implement a review process of the dates used in the Title IV refund calculations.
Finding 2021-001 - Significant Deficiency - Return of Title IV Calculations Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - 84.063, 84.268 Federal Award Year - June 30, 2021 Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition: For one student out of seventeen selected for testing, the amount of the Title IV refund was calculated incorrectly. Testing was expanded to review the calculations for six students who withdrew from the College during the spring 2021 semester. Cause: The College did not apply the correct end date for the semester in the calculation. Effect: The College erroneously refunded an additional $59 of Title IV funds for the student selected for testing and $2,541 for the six additional students. Context: The College used the incorrect semester end date in the selected student's refund calculation as well as for all students who withdrew in the same semester. The sample was not considered statistically valid. Questioned Costs: $59 was refunded erroneously for the student selected. A total of $2,600 was refunded erroneously for all students who withdrew within that semester. Recommendation: The College should implement a thorough review process of calculations to ensure the proper dates are being used. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation. The College will implement a review process of the dates used in the Title IV refund calculations. Name(s) of Contact Person(s) Responsible for Corrective Action: Naree Simmons, Director of Financial Aid Services Anticipated Completion Date: April 2022
FAC accepted this audit on March 18, 2021 — management decision was due September 18, 2021.
FAC accepted this audit on February 25, 2020 — management decision was due August 25, 2020.
FAC accepted this audit on February 13, 2019 — management decision was due August 13, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on March 1, 2018 — management decision was due September 1, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on February 13, 2017 — management decision was due August 13, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Pennsylvania →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
