EIN: 251914087
UEI: T864TXKPJ447
Audited by: Almich & Associates
Oversight agency: 84 [Department of Education]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 14, 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 October 14, 2026 (47 days from today).
What is a management decision? →Of the 12 Roster files required to be submitted by the Institution during the audit period, 10 Roster files were not submitted in a timely manner. The July 1, 2023 and August 1, 2023 rosters, were submitted on August 31, 2023; the September through February 2024 rosters, were updated on February 29, 2024; and April through June 2024 were not reported.
Show full finding ▾Hide full finding ▴Of the 12 Roster files required to be submitted by the Institution during the audit period, 10 Roster files were not submitted in a timely manner. The July 1, 2023 and August 1, 2023 rosters, were submitted on August 31, 2023; the September through February 2024 rosters, were updated on February 29, 2024; and April through June 2024 were not reported.
The Institution assigned qualified personnel to oversee submissions; automate and streamline submission processes; and conduct monthly audits to confirm guidance.
The graduation rate supporting data file did not agree to the student data submitted by the Institution for the applicable cohort year for 1 student in our sample of 5 students. In addition, documentation of the annual Student-Right-to-Know (SRTK) notification to students was overstated.
Show full finding ▾Hide full finding ▴The graduation rate supporting data file did not agree to the student data submitted by the Institution for the applicable cohort year for 1 student in our sample of 5 students. In addition, documentation of the annual Student-Right-to-Know (SRTK) notification to students was overstated.
The Institution provide enhanced staff training to ensure all documenation is submitted and entered into the system on time and correctly; implement a second-level review process; and perform quarterly audits of submissions.
In 3 of 120 files tested, ineligible Title IV funds were not returned within the required time frame. The 3 students withdrew from the Institution and Return to Title IV calculations were not required. The students had not completed the required credit or clock hours at the time of withdrawal to qualify for the funds disbursed.
Show full finding ▾Hide full finding ▴In 3 of 120 files tested, ineligible Title IV funds were not returned within the required time frame. The 3 students withdrew from the Institution and Return to Title IV calculations were not required. The students had not completed the required credit or clock hours at the time of withdrawal to qualify for the funds disbursed.
The Institution had staff training on R2T4 deadlines; ensure proper information is submitted into the system on time; update system to flag missed deadlines; and conduct monthly audits.
In 1 of 73 Federal Pell Grant files tested, the student was overawarded in 2023-24 Federal Pell Grant funds in the amount of $601. The student was overpaid due to a change in enrollment status. Total questioned costs are $601.
Show full finding ▾Hide full finding ▴In 1 of 73 Federal Pell Grant files tested, the student was overawarded in 2023-24 Federal Pell Grant funds in the amount of $601. The student was overpaid due to a change in enrollment status. Total questioned costs are $601.
The Institution enhanced staff training on award calculations; implement system enhancements for enrollment status monitoring; and quarterly reveiws of Federal Pell Grant files.
In 1 of the 120 files tested, the file did not contain evidence of a high school diploma or GED. The student received $925 in Federal Pell Grant Program and $950 in Federal Direct Subsidized Loan Program. Total questioned costs are $1,875.
Show full finding ▾Hide full finding ▴In 1 of the 120 files tested, the file did not contain evidence of a high school diploma or GED. The student received $925 in Federal Pell Grant Program and $950 in Federal Direct Subsidized Loan Program. Total questioned costs are $1,875.
The Institution conducted staff training on documentation requirements; develop checklists and call guides; and regular audits of student files.
Of 60 files tested for refund compliance, the refund for 1 student had not been paid. The student’s last day of attendance was April 28, 2024. The withdrawal date was May 8, 2024. A refund is due to the Federal Direct Loan Program in the amount of $45. Total questioned costs are $45.
Show full finding ▾Hide full finding ▴Of 60 files tested for refund compliance, the refund for 1 student had not been paid. The student’s last day of attendance was April 28, 2024. The withdrawal date was May 8, 2024. A refund is due to the Federal Direct Loan Program in the amount of $45. Total questioned costs are $45.
The Institution had assigned personnel to oversee refund processing; implemented an alert system for deadlines; and will conduct monthly refund audits.
Return of Title IV funds payments were not paid within the required time frame for 2 of the 60 withdrawn student files tested.
Show full finding ▾Hide full finding ▴Return of Title IV funds payments were not paid within the required time frame for 2 of the 60 withdrawn student files tested.
The Institution implemented proper training and staff placement; enhanced system processing to avoid delays; and will conduct monthly checks on R2T4 processes.
Of 60 withdrawn files tested for refund calculation accuracy, 28 student files had refunds due to R2T4 calculations. Of the 28 student files with refunds, 14 student files contained incorrect Return of Title IV Funds calculations with respect to incorrect last day of attendance, completed days, and/or total days in the payment period.
Show full finding ▾Hide full finding ▴Of 60 withdrawn files tested for refund calculation accuracy, 28 student files had refunds due to R2T4 calculations. Of the 28 student files with refunds, 14 student files contained incorrect Return of Title IV Funds calculations with respect to incorrect last day of attendance, completed days, and/or total days in the payment period.
The Institution will track R2T4 timeline with all involved to ensure timely completion; finalize system upgrades and testing so that the correct triggers and timelines are within the system; retain qualified staff for key roles; and implement robust training for all personnel.
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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