EIN: 362270695
UEI: G7LFNL15CJ13
Audited by: CapinCrouse LLC
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 March 20, 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 20, 2026 (17 days from today).
What is a management decision? →FAC accepted this audit on March 20, 2025 — management decision was due September 20, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
Emmaus Bible College did not sufficiently comply with all the requirements of GLBA. Criteria: 16 CFR 314.4 Questioned Costs: $-0- Context: Emmaus Bible College has not sufficiently documented its security risk assessment, implemented all required safeguards under the revised legislation, implemented multi-factor authentication on all systems containing personally identifiable information (PII), implemented policies and procedures that support employee and information security staff training, and provided a written, annual report to the board. Cause: Emmaus Bible College has made progress in addressing and documenting compliance with the requirements of GLBA but has remaining areas to improve or fully implement. Effect: Emmaus Bible College has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Not applicable Recommendation: We recommend Emmaus Bible College allocate sufficient resources to address all requirements of GLBA. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Gramm-Leach-Bliley Act (GLBA) Compliance Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.033-Student Financial Assistance Cluster Federal Award Identification #: 2022-2023 Financial Aid Year Condition: Emmaus Bible College did not sufficiently comply with all the requirements of GLBA. Criteria: 16 CFR 314.4 Questioned Costs: $-0- Context: Emmaus Bible College has not sufficiently documented its security risk assessment, implemented all required safeguards under the revised legislation, implemented multi-factor authentication on all systems containing personally identifiable information (PII), implemented policies and procedures that support employee and information security staff training, and provided a written, annual report to the board. Cause: Emmaus Bible College has made progress in addressing and documenting compliance with the requirements of GLBA but has remaining areas to improve or fully implement. Effect: Emmaus Bible College has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Not applicable Recommendation: We recommend Emmaus Bible College allocate sufficient resources to address all requirements of GLBA. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The College concurs with the audit finding of partial compliance and recognizes the need to fully comply with GLBA regulations. The College has implemented annual cybersecurity training for employees. The College is in process on updating its risk assessment, improving safeguards, updating and improving policies and procedures, improving continuous monitoring, and updating incident response plan. The Director of Technology Services will present written status report to the board at the next relevant meeting after March 2024 and this will be done on an annual basis going forward. Person Responsible for Corrective Action Plan: Steven Jabini, Director of Technology Services Anticipated Date of Completion: May 31, 2024
FAC accepted this audit on March 16, 2023 — management decision was due September 16, 2023.
FAC accepted this audit on March 17, 2022 — management decision was due September 17, 2022.
The College did not post the required Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) reports to their website as required for the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) and American Rescue Plan (ARP) student aid portion expended. Additionally, the Quarterly Report for the institutional portions were not completed accurately or timely. Criteria: 86 FR 26213 The College is required to post the Institutional Quarterly Report to their website within 10 days of the end of the quarter in which the funds were spent. Additionally, for each student grant disbursement made, the College is required to report quarterly to their website a summary of how the funds were allocated and disbursed. Questioned Costs: None Context: During the audit, it was noted that while the College had appropriately disclosed the required CARES Act reporting for HEERF funds, the CRRSAA Quarterly reports that were required for the year-ended June 30, 2021, were not completed accurately or timely. Additionally, the student emergency grant disbursement disclosures for CRRSAA and ARP were not made publicly available on their website. The College corrected and reports were posted to the website before the audit was finalized. Cause: There were multiple rounds of HEERF funding released, each with different requirements, which led to a gap in understanding of the requirements of the HEERF reporting. While the information wasn?t on the website, the students were provided a copy of a letter with each emergency aid grant given that explained the methodology used in determination of the amounts disbursed. On the quarterly expenditure reports, the College felt that reporting the expenditures cumulatively was more beneficial to the users. Effect: The College was not in compliance with the reporting requirements of HEERF. Identification as repeat finding, if applicable: not applicable Recommendation: We recommend that the College complete the HEERF quarterly reporting until the HEERF funding is completely spent to ensure compliance is maintained. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Higher Education Stabilization Fund Reporting Other Matter DEPARTMENT OF EDUCATION ALN #: 84.425E, 84.425F, 84.425M, and 84.425N Federal Award Identification #: P425E203555, P425F202713, P425M200562, and P425N200245 Condition: The College did not post the required Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) reports to their website as required for the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) and American Rescue Plan (ARP) student aid portion expended. Additionally, the Quarterly Report for the institutional portions were not completed accurately or timely. Criteria: 86 FR 26213 The College is required to post the Institutional Quarterly Report to their website within 10 days of the end of the quarter in which the funds were spent. Additionally, for each student grant disbursement made, the College is required to report quarterly to their website a summary of how the funds were allocated and disbursed. Questioned Costs: None Context: During the audit, it was noted that while the College had appropriately disclosed the required CARES Act reporting for HEERF funds, the CRRSAA Quarterly reports that were required for the year-ended June 30, 2021, were not completed accurately or timely. Additionally, the student emergency grant disbursement disclosures for CRRSAA and ARP were not made publicly available on their website. The College corrected and reports were posted to the website before the audit was finalized. Cause: There were multiple rounds of HEERF funding released, each with different requirements, which led to a gap in understanding of the requirements of the HEERF reporting. While the information wasn?t on the website, the students were provided a copy of a letter with each emergency aid grant given that explained the methodology used in determination of the amounts disbursed. On the quarterly expenditure reports, the College felt that reporting the expenditures cumulatively was more beneficial to the users. Effect: The College was not in compliance with the reporting requirements of HEERF. Identification as repeat finding, if applicable: not applicable Recommendation: We recommend that the College complete the HEERF quarterly reporting until the HEERF funding is completely spent to ensure compliance is maintained. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding Number: 2021-003 Planned Corrective Action: Reports were posted to website prior to completion of audit. Person Responsible for Corrective Action Plan: Joseph Abdy Anticipated Date of Completion: 3/1/2022
FAC accepted this audit on March 18, 2021 — management decision was due September 18, 2021.
FAC accepted this audit on March 23, 2020 — management decision was due September 23, 2020.
FAC accepted this audit on March 26, 2019 — management decision was due September 26, 2019.
FAC accepted this audit on March 25, 2018 — management decision was due September 25, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 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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