EIN: 351065063
UEI: LLQ3JDJP1BJ5
Audited by: CapinCrouse LLC
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 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 (31 days from today).
What is a management decision? →FAC accepted this audit on August 25, 2025 — management decision was due February 25, 2026.
Students were not appropriately awarded federal loans based on need. Criteria: 34 CFR 685.200(a) Questioned Costs: $0 Context: Out of 60 students tested, 4 students were under awarded subsidized loans. 2 students who received only unsubsidized loans had remaining need for subsidized loans. 1 student began the 23-24 award year as a junior but was awarded subsidized loans at a freshman level. 1 student had PLUS loans applied to the need analysis calculation prior to subsidized loans. In total, the 4 students were under awarded $9,757 in subsidized loans. Cause: The College transitioned to a new student information system during the fiscal year. The previous system did not provide a way to easily run a report to review students' need analysis, therefore there was a lack of periodic review during the award year. Effect: Students not awarded need based federal aid according to eligibility. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend that the College set up reports in the new student information system to periodically check for over or under awarding of need based federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Need Analysis Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 2023-2024 Award Year Condition: Students were not appropriately awarded federal loans based on need. Criteria: 34 CFR 685.200(a) Questioned Costs: $0 Context: Out of 60 students tested, 4 students were under awarded subsidized loans. 2 students who received only unsubsidized loans had remaining need for subsidized loans. 1 student began the 23-24 award year as a junior but was awarded subsidized loans at a freshman level. 1 student had PLUS loans applied to the need analysis calculation prior to subsidized loans. In total, the 4 students were under awarded $9,757 in subsidized loans. Cause: The College transitioned to a new student information system during the fiscal year. The previous system did not provide a way to easily run a report to review students' need analysis, therefore there was a lack of periodic review during the award year. Effect: Students not awarded need based federal aid according to eligibility. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend that the College set up reports in the new student information system to periodically check for over or under awarding of need based federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Need Analysis Planned Corrective Action: A report was created in Populi (Subsidized Eligibility Report) that will capture the students’ Cost of Attendance, SAI and if the student has zero need. A separate report will be generated to capture subsidized loan disbursements. The two reports will be combined to identify students who were awarded the subsidized loan in error. These reports will be reviewed after each add/drop period. Management has made a request to our vendor to create a special report that will capture this data in a more time efficient manner. Person Responsible for Corrective Action Plan: Darla Hopper, VP of Enrollment Management Anticipated Date of Completion: 09/30/2025
FAC accepted this audit on August 15, 2024 — management decision was due February 15, 2025.
FAC accepted this audit on April 10, 2023 — management decision was due October 10, 2023.
FAC accepted this audit on January 17, 2022 — management decision was due July 17, 2022.
FAC accepted this audit on September 21, 2021 — management decision was due March 21, 2022.
We noted that the College posted the required student quarterly reporting via the College's website outside of the of the 10-day window as described in the CARES Act. The College was required to report information related to HEERF funds spent on students on a quarterly basis and make that information available to the general public within 10 days of the end of each quarter starting after October 30, 2020. Cause: The College did not have a control in place to ensure timely reporting. Effect: The College was not in compliance with the reporting requirement within the CARES Act from September 2020 through April 2021 until the reporting was subsequently updated and corrected. Recommendation: We recommend that the College implement a control that ensures timely reporting for all grants based on their requirements. Views of responsible officials and planned corrective actions: After further review of the regulations contained in section 18004(a)(1) of the CARES Act, controls have been put in place to comply with all applicable reporting requirements and deadlines. Responsible employees have reviewed the regulations, and quarterly calendar reminders have been created for all responsible employees to ensure timely and accurate reporting. Responsible employees will continue to monitor updates surrounding Higher Education Emergency Relief Funding reporting requirements.
Show full finding ▾Hide full finding ▴Finding 2020-001 Federal Program: Higher Education Student Aid CARES Act - HEERF, CFDA 84.425E Criteria: Per section 18004(a)(1) of the CARES Act, all HEERF grantees that received a Section 18004(a)(a) Student Portion award are required to post information publicly on the institution?s primary website quarterly. Reports are required to be posted within 10 days after the calendar quarter end. Condition: We noted that the College posted the required student quarterly reporting via the College's website outside of the of the 10-day window as described in the CARES Act. The College was required to report information related to HEERF funds spent on students on a quarterly basis and make that information available to the general public within 10 days of the end of each quarter starting after October 30, 2020. Cause: The College did not have a control in place to ensure timely reporting. Effect: The College was not in compliance with the reporting requirement within the CARES Act from September 2020 through April 2021 until the reporting was subsequently updated and corrected. Recommendation: We recommend that the College implement a control that ensures timely reporting for all grants based on their requirements. Views of responsible officials and planned corrective actions: After further review of the regulations contained in section 18004(a)(1) of the CARES Act, controls have been put in place to comply with all applicable reporting requirements and deadlines. Responsible employees have reviewed the regulations, and quarterly calendar reminders have been created for all responsible employees to ensure timely and accurate reporting. Responsible employees will continue to monitor updates surrounding Higher Education Emergency Relief Funding reporting requirements.
Views of responsible officials and planned corrective actions: After further review of the regulations contained in section 18004(a)(1) of the CARES Act, controls have been put in place to comply with all applicable reporting requirements and deadlines. Responsible employees have reviewed the regulations, and quarterly calendar reminders have been created for all responsible employees to ensure timely and accurate reporting. Responsible employees will continue to monitor updates surrounding Higher Education Emergency Relief Funding reporting requirements.
FAC accepted this audit on February 18, 2020 — management decision was due August 18, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 18, 2018 — management decision was due September 18, 2018.
FAC accepted this audit on April 17, 2017 — management decision was due October 17, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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