EIN: 381717800
UEI: DBSBEJ89A9G6
Audited by: BRICKLEY DELONG, PC
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 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 18, 2026 (84 days ago).
What is a management decision? →FAC accepted this audit on November 25, 2024 — management decision was due May 25, 2025.
FAC accepted this audit on December 5, 2023 — management decision was due June 5, 2024.
FAC accepted this audit on November 20, 2022 — management decision was due May 20, 2023.
FAC accepted this audit on November 18, 2021 — management decision was due May 18, 2022.
During our detailed testing of suspension and debarment for the HEERF program, we noted that the College did not verify that its contractors and vendors receiving payments in excess of $25,000 were not suspended or debarred prior to doing business with them. Context: Six vendors charged to the HEERF program received payments in excess of the $25,000 testing threshold during the fiscal year, but the College did not perform the necessary suspension or debarment testing prior to doing business with them. Subsequent vendor searches on the federal System for Award Management (SAM.gov) website indicated that none of these vendors were ineligible for participation in federal assistance programs or activities. Effect: Failure to verify the status of contractors and vendors prior to entering into business contracts or transactions that equal or exceed $25,000 could result in business activities with ineligible vendors and disallowed federal program expenditures. Cause: The College did not have an established procedure in place for verifying that its contractors and vendors were not suspended or debarred prior to entering into business contracts or transactions that equaled or exceeded $25,000. Repeat Finding: This is not a repeat finding. Recommendation: The College should establish suspension and debarment procedures for verifying the eligibility of its contractors and vendors prior to entering into business contracts or transactions that equal or exceed $25,000 in value. In addition, the College should retain supporting documentation of these verifications performed, such as the printing of vendor search results from the SAM.gov website. Views of Responsible Officials: The College agrees with this finding.
Show full finding ▾Hide full finding ▴Finding 2021-001: Higher Education Emergency Relief Fund?Institutional Portion (HEERF) Suspension and Debarment Procedures U.S. Department of Education Direct program CFDA/Assistance Listing Number: 84.425F Award Numbers: P425F202250 Award Year End: May18, 2022 Specific Requirement: Suspension and Debarment Criteria: Section 200.214 of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) restricts awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. This guidance requires a non-federal entity to establish policies and procedures for verifying the status of contractors and vendors whenever the value of a contract or cumulative transactions is expected to equal or exceed $25,000 to protect the federal government from fraud, waste and abuse. Questioned Costs: None. Condition: During our detailed testing of suspension and debarment for the HEERF program, we noted that the College did not verify that its contractors and vendors receiving payments in excess of $25,000 were not suspended or debarred prior to doing business with them. Context: Six vendors charged to the HEERF program received payments in excess of the $25,000 testing threshold during the fiscal year, but the College did not perform the necessary suspension or debarment testing prior to doing business with them. Subsequent vendor searches on the federal System for Award Management (SAM.gov) website indicated that none of these vendors were ineligible for participation in federal assistance programs or activities. Effect: Failure to verify the status of contractors and vendors prior to entering into business contracts or transactions that equal or exceed $25,000 could result in business activities with ineligible vendors and disallowed federal program expenditures. Cause: The College did not have an established procedure in place for verifying that its contractors and vendors were not suspended or debarred prior to entering into business contracts or transactions that equaled or exceeded $25,000. Repeat Finding: This is not a repeat finding. Recommendation: The College should establish suspension and debarment procedures for verifying the eligibility of its contractors and vendors prior to entering into business contracts or transactions that equal or exceed $25,000 in value. In addition, the College should retain supporting documentation of these verifications performed, such as the printing of vendor search results from the SAM.gov website. Views of Responsible Officials: The College agrees with this finding.
Finding 2021-001: Higher Education Emergency Relief Fund?Institutional Portion (HEERF) Suspension and Debarment Procedures Recommendation: The College should establish suspension and debarment procedures for verifying the eligibility of its contractors and vendors prior to entering in to business contracts or transactions that equal or exceed $25,000 in value. In addition, the College should retain supporting documentation of these verifications performed, such as the printing of vendor search results from the SAM.gov website. Action Taken: The College has implemented a suspension and debarment self-certification form for all potential contractors and vendors to complete on any future quotes, bids, or proposal requests that exceed $25,000 in value. These forms will be maintained in accordance with federal grant requirements. In addition, Financial Services staff will periodically review SAM.gov for existing vendors from whom purchases have been made totaling greater than $25,000 to ensure they have not been suspended or debarred. Documentation of these searches will be kept in a log with the name of the vendor, date and time of the search and results, which will be maintained in accordance with federal grant guidelines. Responsible Person and Anticipated Completion Date: Vice President of Finance and Chief Financial Officer, November 2021
FAC accepted this audit on November 23, 2020 — management decision was due May 23, 2021.
During our eligibility testing, we noted that while the COVID-19 grant awards were issued to eligible students, the calculated awards were less than the entitled amounts for certain students. Context: Of the 40 students selected for eligibility testing, 3 students tested were awarded incorrect amounts. The Purchasing and Financial Services Manager determined that of the total population of 1,547 students that received COVID-19 awards, a total of 8 awards issued were calculated incorrectly. All 8 students affected received less than the amounts that they were entitled for a total shortage of $3,400. The sample was not a statistically valid sample, and the matter appears to be a systemic condition. Effect: Failure to properly calculate award allocations caused certain students to receive smaller awards than what they were entitled. Cause: The spreadsheet developed by the College to calculate awards to eligible students was not properly designed. Formula issues resulted in the issuance of $0 awards whenever students requested the maximum award amounts that they were eligible to receive in each category. Repeat Finding: This is not a repeat finding. Recommendation: The College should verify that the grant award eligibility spreadsheet is properly designed to calculate the full award amounts that students are eligible to receive. In addition, the College should review the award calculations for accuracy prior to issuance to students. Views of Responsible Officials: The College agrees with this finding.
Show full finding ▾Hide full finding ▴U.S. Department of Education Finding 2020-001: Education Stabilization Fund?COVID-19 Eligibility Procedures Direct program CFDA: 84.425 Award Number: P425E201590 Award Year End: April 23, 2021 Specific Requirement: Eligibility Criteria: During the Winter 2020 semester, the College automatically issued COVID-19 grant awards to all students that completed Free Application for Federal Student Aid (FAFSA) forms. Authorized award amounts, which ranged from $150 to $600 per student, varied based on the number of enrolled student credit hours. During the Summer 2020 semester, awards were issued based on student applications received. Students were automatically awarded up to $1,000 in total for need-based categories for food, technology, school materials, health care, child care, and other. Questioned Costs: None. Condition: During our eligibility testing, we noted that while the COVID-19 grant awards were issued to eligible students, the calculated awards were less than the entitled amounts for certain students. Context: Of the 40 students selected for eligibility testing, 3 students tested were awarded incorrect amounts. The Purchasing and Financial Services Manager determined that of the total population of 1,547 students that received COVID-19 awards, a total of 8 awards issued were calculated incorrectly. All 8 students affected received less than the amounts that they were entitled for a total shortage of $3,400. The sample was not a statistically valid sample, and the matter appears to be a systemic condition. Effect: Failure to properly calculate award allocations caused certain students to receive smaller awards than what they were entitled. Cause: The spreadsheet developed by the College to calculate awards to eligible students was not properly designed. Formula issues resulted in the issuance of $0 awards whenever students requested the maximum award amounts that they were eligible to receive in each category. Repeat Finding: This is not a repeat finding. Recommendation: The College should verify that the grant award eligibility spreadsheet is properly designed to calculate the full award amounts that students are eligible to receive. In addition, the College should review the award calculations for accuracy prior to issuance to students. Views of Responsible Officials: The College agrees with this finding.
Finding 2020-001: Education Stabilization Fund?COVID-19 Eligibility Procedures Recommendation: The College should verify that the grant award eligibility spreadsheet is properly designed to calculate the full award amounts that students are eligible to receive. In addition, the College should review the award calculations for accuracy prior to issuance to students. Action Taken: The College responded by correcting the calculation error and comparing the revised results to the original awards. The result was only eight students were affected by this error, and all of them have since been awarded an additional grant for the difference. The College has awarded all CARES Act student grants funding, and the College has no plans to use this specific methodology in the event more funds are provided for student grants. This process had been set up in an expedited manner to provide relief as fast as possible to students whose lives had been disrupted by COVID-19 and faced financial challenges. The College had this one minor issue in the process, but the College met the charge of the Department of Education to help students as fast as possible. Responsible Person and Anticipated Completion Date: Vice President of Finance and Chief Advancement Officer, Completed November 2020. If the U.S. Department of Education has questions regarding this plan, please call Ken Long at (231) 777-0560.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 17, 2018 — management decision was due May 17, 2019.
FAC accepted this audit on December 4, 2017 — management decision was due June 4, 2018.
FAC accepted this audit on December 8, 2016 — management decision was due June 8, 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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