EIN: 251154027
UEI: NKFPU11QVMJ5
Audited by: MAHER DUESSEL, CPAS
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 22, 2025. 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 June 22, 2026 (74 days ago).
What is a management decision? →FAC accepted this audit on December 18, 2025 — management decision was due June 18, 2026.
FAC accepted this audit on December 12, 2024 — management decision was due June 12, 2025.
FAC accepted this audit on February 8, 2024 — management decision was due August 8, 2024.
BCCC could not provide evidence that the quarterly reports were completed nor were the reports posted to the institution’s primary website for institutional portions of the grant year ended June 30, 2023. In addition, the annual report incorrectly reported the amount of institutional portion expended and number of unduplicated students for the calendar year 2022. Cause: Procedures in place to ensure that the quarterly reports were completed and timely posted to the website and to ensure that the annual report was completed accurately and submitted timely were not adequate. Effect: BCCC was not in compliance with quarterly reporting requirements or public posting of the reports on the institution’s website for the Higher Education Emergency Relief Fund. In addition, the annual report was not accurately completed regarding the amount of institutional portion expended and number of unduplicated students. Questioned costs: None Repeat Finding: This is a repeat finding of 2022-001 Recommendation: We recommend that BCCC implement a procedure to ensure that quarterly and annual reports are completed accurately and timely. BCCC should also implement procedures to verify that quarterly reports are posted and conspicuously appear on the institution’s website within the time frame required for both student and institutional portions of the grant. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-001: Education Stabilization Fund Reporting Federal Agency: Department of Education Program: COVID-19 Education Stabilization Fund: 84.425 E and 84.425 F Criteria: In accordance with the Higher Education Emergency Relief Fund reporting requirements found in the 2 CFR Part 200, separate quarterly reports for both student and institutional portions of the grant are to be completed and conspicuously posted to the institution’s primary website no later than 10 days after the end of each calendar quarter. The institutional reports are to include the aggregate amounts spent and the student reports are to include the total grants distributed, estimated total number of students eligible, total number of students who received grants, and methods used to determine which students would receive funding, and in what amount. Condition: BCCC could not provide evidence that the quarterly reports were completed nor were the reports posted to the institution’s primary website for institutional portions of the grant year ended June 30, 2023. In addition, the annual report incorrectly reported the amount of institutional portion expended and number of unduplicated students for the calendar year 2022. Cause: Procedures in place to ensure that the quarterly reports were completed and timely posted to the website and to ensure that the annual report was completed accurately and submitted timely were not adequate. Effect: BCCC was not in compliance with quarterly reporting requirements or public posting of the reports on the institution’s website for the Higher Education Emergency Relief Fund. In addition, the annual report was not accurately completed regarding the amount of institutional portion expended and number of unduplicated students. Questioned costs: None Repeat Finding: This is a repeat finding of 2022-001 Recommendation: We recommend that BCCC implement a procedure to ensure that quarterly and annual reports are completed accurately and timely. BCCC should also implement procedures to verify that quarterly reports are posted and conspicuously appear on the institution’s website within the time frame required for both student and institutional portions of the grant. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
View of Responsible Officials and Planned Corrective Action: The College concurs with Finding 2023-001. In response, the College has reviewed and accepted the recommendation by our audit firm as of December 1, 2023. As of December 2023, Butler County Community College has completed and posted the required quarterly report and the required annual report with corrections to the original submission. As of December 31, 2022 the College has spent all Covid-19 Education Stabilization funds and with the submission of the final annual report the College has closed out the grant. The final report is posted on the College website and will remain there until the expiration of that reporting requirement. The College has conducted a thorough review of the facts related to this reporting process and believe no additional actions will be required for this finding.
2022-001
FAC accepted this audit on December 8, 2022 — management decision was due June 8, 2023.
BCCC could not provide evidence that the quarterly reports were completed nor were the reports posted to the institution?s primary website for both student and institutional portions of the grant for the year ended June 30, 2022. In addition, the annual report incorrectly reported the amount of institutional portion expended, student portion expended, and number of unduplicated students for the calendar year 2021. Cause: Procedures in place to ensure that the quarterly reports were completed and timely posted to the website and to ensure that the annual report was completed accurately and submitted timely were not adequate. Effect: BCCC was not in compliance with quarterly reporting requirements or public posting of the reports on the institution?s website for the Higher Education Emergency Relief Fund. In addition, the annual report was submitted after the deadline and incorrectly reported the amount of student portion expended and number of unduplicated students for the calendar year 2021. Questioned costs: None Repeat Finding: This is a repeat finding of 2021-001 Recommendation: We recommend that BCCC implement a procedure to ensure that quarterly and annual reports are completed accurately and timely. BCCC should also implement procedures to verify that quarterly reports are posted and conspicuously appear on the institution?s website within the time frame required for both student and institutional portions of the grant.
Show full finding ▾Hide full finding ▴Finding 2022-001: Education Stabilization Fund Reporting Federal Agency: Department of Education Program: Education Stabilization Fund: 84.425 E and 84.425 F Criteria: In accordance with the Higher Education Emergency Relief Fund reporting requirements found in the 2 CFR Part 200, separate quarterly reports for both student and institutional portions of the grant are to be completed and conspicuously posted to the institution?s primary website no later than 10 days after the end of each calendar quarter. The institutional reports are to include the aggregate amounts spent and the student reports are to include the total grants distributed, estimated total number of students eligible, total number of students who received grants, and methods used to determine which students would receive funding, and in what amount. In addition, the annual report was to be filed by May 6, 2022 and was to include the total amount expended for both student and institutional portions of the grant for calendar year 2021. Condition: BCCC could not provide evidence that the quarterly reports were completed nor were the reports posted to the institution?s primary website for both student and institutional portions of the grant for the year ended June 30, 2022. In addition, the annual report incorrectly reported the amount of institutional portion expended, student portion expended, and number of unduplicated students for the calendar year 2021. Cause: Procedures in place to ensure that the quarterly reports were completed and timely posted to the website and to ensure that the annual report was completed accurately and submitted timely were not adequate. Effect: BCCC was not in compliance with quarterly reporting requirements or public posting of the reports on the institution?s website for the Higher Education Emergency Relief Fund. In addition, the annual report was submitted after the deadline and incorrectly reported the amount of student portion expended and number of unduplicated students for the calendar year 2021. Questioned costs: None Repeat Finding: This is a repeat finding of 2021-001 Recommendation: We recommend that BCCC implement a procedure to ensure that quarterly and annual reports are completed accurately and timely. BCCC should also implement procedures to verify that quarterly reports are posted and conspicuously appear on the institution?s website within the time frame required for both student and institutional portions of the grant.
The College concurs with Finding 2022-001 by our audit firm. In response to that finding the College has reviewed and accepted the recommendation by our audit firm as of December 1, 2022. As of September 2022, Butler County Community College has completed necessary programming changes to compile required reporting data for required reports. The most recent quarterly report as required by 2 CFR Part 200 was completed and it is posted prominently on our website. The College also has plans to complete spending of funds from the Education Stabilization fund prior to December 31, 2022 and will submit the final Annual report on time and close out this grant. The Controller for the College, Wm. Jake Friel, will be responsible for the compliance and along with Finance Office staff will complete the required reports and submit the reports to the website manager to post on the agreed website page.
2021-001
FAC accepted this audit on March 28, 2022 — management decision was due September 28, 2022.
BCCC could not provide evidence that the quarterly reports were completed nor were the reports posted to the institutions primary website for both student and institutional portions of the grant after the quarter ending September 30, 2020. Cause: Procedures in place to ensure that the quarterly reports were completed and timely posted to the website are not adequate. Effect: BCCC was not in compliance with quarterly reporting requirements or public posting of the reports on the institutions website for the Higher Education Emergency Relief Fund. Questioned costs: None Recommendation: We recommend that BCCC implement a procedure to ensure that quarterly reports are completed timely and verify that that they are posted and conspicuously appear on the institutions website within the time frame required for both student and institutional portions of the grant.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Education Program: Education Stabilization Fund: 84.425 E and 84.425 F Criteria: In accordance with the Higher Education Emergency Relief Fund reporting requirements found in the 2 CFR Part 200, separate quarterly reports for both student and institutional portions of the grant are to be completed and conspicuously posted to the institution?s primary website no later than 10 days after the end of each calendar quarter. The institutional reports are to include the aggregate amounts spent and the student reports are to include the total grants distributed, estimated total number of students eligible, total number of students who received grants, and methods used to determine which students would receive funding, and in what amount. Condition: BCCC could not provide evidence that the quarterly reports were completed nor were the reports posted to the institutions primary website for both student and institutional portions of the grant after the quarter ending September 30, 2020. Cause: Procedures in place to ensure that the quarterly reports were completed and timely posted to the website are not adequate. Effect: BCCC was not in compliance with quarterly reporting requirements or public posting of the reports on the institutions website for the Higher Education Emergency Relief Fund. Questioned costs: None Recommendation: We recommend that BCCC implement a procedure to ensure that quarterly reports are completed timely and verify that that they are posted and conspicuously appear on the institutions website within the time frame required for both student and institutional portions of the grant.
The College concurs with Finding 2021-001 by our audit firm. In response to that finding the College has reviewed and accepted the recommendation by our audit firm as of January 1, 2022. As of January 1, 2022, Butler County Community College has adopted procedures to ensure quarterly reports are completed timely and have been verified that they are posted prominently on our website. The procedures have the goal of eliminating errors and noncompliance issues regarding management of these federal grant funds. The Controller for the College, Wm. Jake Friel, will be responsible for the compliance and along with Finance Office staff will complete the required reports and submit the reports to the website manager to post on the agreed website page. Periodic reviews of compliance will be done by the Controller to make sure that postings and reports are available. Finance Office staff have subscribed to NACUBO and NASFAA websites to get emails regarding changes and updates to federal COVID related grant funds.
FAC accepted this audit on February 7, 2021 — management decision was due August 7, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 12, 2018 — management decision was due June 12, 2019.
FAC accepted this audit on January 1, 2018 — management decision was due July 1, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 2017.
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.
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