EIN: 381790920
UEI: FFS4ESPZUXD1
Audited by: Rehmann Robson LLC
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 March 27, 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 27, 2026 (17 days from today).
What is a management decision? →Ineligible Student Received Title IV funding Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A242049, P033A242049, P063P241644, P063Q241644 and P268K251644. Criteria. Title 34 of the Code of Federal Regulations (34 CFR 668.34) requires institutions to establish and apply a reasonable Satisfactory Academic Progress (SAP) policy to determine whether an otherwise eligible student is making sufficient academic progress to continue receiving Title IV, HEA program assistance. Condition. During our testing, we noted that a student successfully appealed their academic dismissal in the Summer 2022–2023 semester. The student did not receive Title IV funding during that term and subsequently failed both attempted courses. Despite the lack of demonstrated academic improvement following the appeal, the student was awarded Title IV funding in the Spring 2024–2025 semester based on the appeal granted during the 2022–2023 academic year. Cause. A review was not performed to determine whether the prior appeal remained valid or whether the student had demonstrated sufficient academic progress to qualify for Title IV aid in the Spring 2024–2025 semester. Effect. As a result of this condition, one student received Title IV funding that who was not eligible based on the criteria outlined in the College's satisfactory academic policy (SAP). Questioned Costs. No costs are required to be questioned as the amounts did not exceed the reporting threshold. Recommendation. We recommend the College implement a formal review process to verify that students who were previously dismissed and granted an appeal in a prior academic year have demonstrated the required academic improvement before receiving subsequent Title IV funding, or alternatively, obtain a new appeal determination. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴Ineligible Student Received Title IV funding Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A242049, P033A242049, P063P241644, P063Q241644 and P268K251644. Criteria. Title 34 of the Code of Federal Regulations (34 CFR 668.34) requires institutions to establish and apply a reasonable Satisfactory Academic Progress (SAP) policy to determine whether an otherwise eligible student is making sufficient academic progress to continue receiving Title IV, HEA program assistance. Condition. During our testing, we noted that a student successfully appealed their academic dismissal in the Summer 2022–2023 semester. The student did not receive Title IV funding during that term and subsequently failed both attempted courses. Despite the lack of demonstrated academic improvement following the appeal, the student was awarded Title IV funding in the Spring 2024–2025 semester based on the appeal granted during the 2022–2023 academic year. Cause. A review was not performed to determine whether the prior appeal remained valid or whether the student had demonstrated sufficient academic progress to qualify for Title IV aid in the Spring 2024–2025 semester. Effect. As a result of this condition, one student received Title IV funding that who was not eligible based on the criteria outlined in the College's satisfactory academic policy (SAP). Questioned Costs. No costs are required to be questioned as the amounts did not exceed the reporting threshold. Recommendation. We recommend the College implement a formal review process to verify that students who were previously dismissed and granted an appeal in a prior academic year have demonstrated the required academic improvement before receiving subsequent Title IV funding, or alternatively, obtain a new appeal determination. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Ineligible Student Received Title IV Funding Auditor Description of Condition and Effect. During our testing, we noted that a student successfully appealed their academic dismissal in the Summer 2022–2023 semester. The student did not receive Title IV funding during that term and subsequently failed both attempted courses. Despite the lack of demonstrated academic improvement following the appeal, the student was awarded Title IV funding in the Spring 2024–2025 semester based on the appeal granted during the 2022–2023 academic year. As a result of this condition, one student received Title IV funding that who was not eligible based on the criteria outlined in the College's satisfactory academic policy (SAP). Auditor Recommendation. We recommend the College implement a formal review process to verify that students who were previously dismissed and granted an appeal in a prior academic year have demonstrated the required academic improvement before receiving subsequent Title IV funding, or alternatively, obtain a new appeal determination. Corrective Action. Management acknowledges this finding and is implementing strengthened Satisfactory Academic Progress (SAP) review procedures to ensure students who previously appealed an academic dismissal are properly evaluated before receiving Title IV funding. The Financial Aid Office is now working closely with the Registrar to ensure both Title‑IV and non‑Title‑IV students undergo appropriate SAP monitoring. Information Technology is developing a report that identifies students by financial‑aid track status, allowing Financial Aid to review aid‑receiving students while the Registrar evaluates all others. Students who require SAP follow‑up are contacted by the appropriate office, and SAP appeal forms are reviewed under updated criteria to ensure students demonstrate academic improvement before additional aid is awarded. These steps ensure the College remains compliant with federal SAP requirements and prevents ineligible students from receiving Title IV funds. Responsible Person. Jennifer Stimson, Director of Financial Aid Anticipated Completion Date. June 30, 2026
Fiscal Operations Report and Application to Participate (FISAP) Reporting (repeat finding) Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A242049, P033A242049, P063P241644, P063Q241644 and P268K251644. Criteria. The Code of Federal Regulations, 34 CFR 675.19(b)(3) states that accurate information be populated and submitted on the Fiscal Operations Report and Application to Participate (FISAP). Condition. It was noted during our testing of the FISAP that the College did not have support for one of the eight key line items (information on eligible aid applicants) identified in the compliance supplement as critical information. Cause. The College does not have policies and procedures in place to ensure information reported on the FISAP was accurate. Effect. As a result, the College is not in compliance with the Department of Education requirements that state the FISAP must be accurately reporting information. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend the College review their policies and procedures surrounding FISAP reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴Fiscal Operations Report and Application to Participate (FISAP) Reporting (repeat finding) Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A242049, P033A242049, P063P241644, P063Q241644 and P268K251644. Criteria. The Code of Federal Regulations, 34 CFR 675.19(b)(3) states that accurate information be populated and submitted on the Fiscal Operations Report and Application to Participate (FISAP). Condition. It was noted during our testing of the FISAP that the College did not have support for one of the eight key line items (information on eligible aid applicants) identified in the compliance supplement as critical information. Cause. The College does not have policies and procedures in place to ensure information reported on the FISAP was accurate. Effect. As a result, the College is not in compliance with the Department of Education requirements that state the FISAP must be accurately reporting information. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend the College review their policies and procedures surrounding FISAP reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Fiscal Operations Report and Application to Participate (FISAP) Reporting Auditor Description of Condition and Effect. It was noted during our testing of the FISAP that the College did not have support for one of the eight key line items (information on eligible aid applicants) identified in the compliance supplement as critical information. As a result, the College is not in compliance with the Department of Education requirements that state the FISAP must be accurately reporting information. Auditor Recommendation. We recommend the College review their policies and procedures surrounding FISAP reporting. Corrective Action. The College is improving its documentation and retention processes to ensure all information used in preparing the annual FISAP report is fully supported and available for review. Moving forward, all data underlying the eight key line items identified in the compliance supplement will be saved, documented, and stored in a consistent and accessible manner. Information obtained from other departments will be retained in its original format, and any data extracted from PowerFAIDS or related systems will be saved at the time of report preparation. By implementing these documentation and retention procedures as standard operating practice, the College ensures FISAP submissions are accurate, verifiable, and compliant with federal audit requirements. Responsible Person. Jennifer Stimson, Director of Financial Aid Anticipated Completion Date. June 30, 2026
2024-004
Cost of Attendance Calculation Inputs (repeat finding) Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A242049, P033A242049, P063P241644, P063Q241644 and P268K251644. Criteria. In accordance with 34 CFR 668.42 (FWS), 34 CFR 673.5 and 673.6 (FSEOG), and 34 CFR 685.301 (Direct Loan), as referenced in the Compliance Supplement, total Title IV aid awarded to a student may not exceed the student’s financial need or cost of attendance (COA). Institutions must ensure that COA components are accurately determined and consistently applied. Condition. During our testing of the College’s cost of attendance (COA) calculations, we identified inconsistencies between the COA component amounts recorded in the system and the amounts documented on the College’s COA calculation sheet. For instance, the College's tuition component was supposed to be based on credit intensity, but instead was being calculated using the student's enrollment status (e.g., full-time, half-time, etc.). Additionally, the College included direct loan fees in every students COA, even if they were not a direct loan receiving student. Cause. The College does not have a review process in place for ensuring the inputs used in the cost of attendance determination are accurate. Effect. As a result, COA amounts used in awarding Title IV aid were being understated, preventing some students from potentially receiving additional aid they were entitled to. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College establish and adhere to review procedures to ensure that all inputs used in the COA calculation are accurate, complete, and consistent with approved documentation. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴Cost of Attendance Calculation Inputs (repeat finding) Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A242049, P033A242049, P063P241644, P063Q241644 and P268K251644. Criteria. In accordance with 34 CFR 668.42 (FWS), 34 CFR 673.5 and 673.6 (FSEOG), and 34 CFR 685.301 (Direct Loan), as referenced in the Compliance Supplement, total Title IV aid awarded to a student may not exceed the student’s financial need or cost of attendance (COA). Institutions must ensure that COA components are accurately determined and consistently applied. Condition. During our testing of the College’s cost of attendance (COA) calculations, we identified inconsistencies between the COA component amounts recorded in the system and the amounts documented on the College’s COA calculation sheet. For instance, the College's tuition component was supposed to be based on credit intensity, but instead was being calculated using the student's enrollment status (e.g., full-time, half-time, etc.). Additionally, the College included direct loan fees in every students COA, even if they were not a direct loan receiving student. Cause. The College does not have a review process in place for ensuring the inputs used in the cost of attendance determination are accurate. Effect. As a result, COA amounts used in awarding Title IV aid were being understated, preventing some students from potentially receiving additional aid they were entitled to. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College establish and adhere to review procedures to ensure that all inputs used in the COA calculation are accurate, complete, and consistent with approved documentation. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Cost of Attendance Calculation Inputs Auditor Description of Condition and Effect. During our testing of the College’s cost of attendance (COA) calculations, we identified inconsistencies between the COA component amounts recorded in the system and the amounts documented on the College’s COA calculation sheet. For instance, the College's tuition component was supposed to be based on credit intensity, but instead was being calculated using the student's enrollment status (e.g., full-time, half-time, etc.). Additionally, the College included direct loan fees in every students COA, even if they were not a direct loan receiving student. As a result, COA amounts used in awarding Title IV aid were being understated, preventing some students from potentially receiving additional aid they were entitled to. Auditor Recommendation. We recommend that the College establish and adhere to review procedures to ensure that all inputs used in the COA calculation are accurate, complete, and consistent with approved documentation. Corrective Action. Management is actively enhancing the College’s Cost of Attendance (COA) processes to ensure all inputs—particularly tuition, loan fees, and enrollment‑related components—accurately reflect approved documentation and federal requirements. The Financial Aid Office has reconfigured PowerFAIDS to calculate tuition based on credit intensity rather than enrollment status, and loan fees are now included only for students who actually borrow federal loans. An annual COA governance and approval process is now in place, requiring review and authorization by the Vice President of Finance and Administration before COA figures are built into the system. All COA entries in PowerFAIDS undergo an independent verification against the approved COA worksheet as part of a “build‑to‑proof” procedure. Spot checks are conducted at the start of each term to ensure accuracy across enrollment levels, and all mid‑year changes are documented using a formal change‑control log. Responsible Person. Jennifer Stimson, Director of Financial Aid Anticipated Completion Date. March 31, 2026
2024-005
Student Credit Balance Exceeding Fourteen Days Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A242049, P033A242049, P063P241644, P063Q241644 and P268K251644. Criteria. Under the Uniform Guidance, when Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. An institution is permitted to hold credit balances if it obtains a voluntary authorization from the student. Condition. During our testing, we identified one instance in which a student’s credit balance remained outstanding beyond the required 14‑day timeframe. Cause. This delay resulted from a voided Pell Grant refund that wasn't reissued until seventeen days after the credit balance was created. Effect. As a result of this condition, the College was not in compliance with the Uniform Guidance requirements governing the timely disbursement of student credit balances. Questioned Costs. No costs are required to be questioned as the amounts did not exceed the reporting threshold. Recommendation. We recommend the College implement procedures to ensure all voided refunds are reviewed and resolved within the fourteen day period to ensure there are no credit balances that are unaddressed. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴Student Credit Balance Exceeding Fourteen Days Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A242049, P033A242049, P063P241644, P063Q241644 and P268K251644. Criteria. Under the Uniform Guidance, when Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. An institution is permitted to hold credit balances if it obtains a voluntary authorization from the student. Condition. During our testing, we identified one instance in which a student’s credit balance remained outstanding beyond the required 14‑day timeframe. Cause. This delay resulted from a voided Pell Grant refund that wasn't reissued until seventeen days after the credit balance was created. Effect. As a result of this condition, the College was not in compliance with the Uniform Guidance requirements governing the timely disbursement of student credit balances. Questioned Costs. No costs are required to be questioned as the amounts did not exceed the reporting threshold. Recommendation. We recommend the College implement procedures to ensure all voided refunds are reviewed and resolved within the fourteen day period to ensure there are no credit balances that are unaddressed. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Student Credit Balance Exceeding Fourteen Days Auditor Description of Condition and Effect. During our testing, we identified one instance in which a student’s credit balance remained outstanding beyond the required 14‑day timeframe. As a result of this condition, the College was not in compliance with the Uniform Guidance requirements governing the timely disbursement of student credit balances. Auditor Recommendation. We recommend the College implement procedures to ensure all voided refunds are reviewed and resolved within the fourteen day period to ensure there are no credit balances that are unaddressed. Corrective Action. The College is strengthening its procedures to ensure student credit balances are processed, refunded, or returned within the federally required 14‑day timeframe. When a student requests a stop payment, hold, or void, the student must now email both the Business Office and Financial Aid Office from their official MCC student email account. Requests must include the type of action needed and the reason for it. The Directors of Accounting and Financial Aid, or designated authorized personnel, review and approve each request before any action is taken. The Business Office then issues the stop payment, hold, or void in accordance with internal procedures, while Financial Aid returns funds to the appropriate agency when applicable. For internal staff‑initiated stop or void actions, employees must email the Directors with justification explaining why the request is being initiated by staff rather than the student. Both offices collaborate to determine appropriate action, ensure the disbursement is adjusted, coordinate the timing of any required return of funds, and communicate updates to the student. These procedures ensure all credit balance transactions are processed within the 14‑day limit and are documented consistently to maintain federal compliance. Responsible Person. Scott Kemmer-Slater, Director of Accounting and Jennifer Simson, Director of Financial Aid, jointly. Anticipated Completion Date. June 30, 2026
Cash Management - Excess Cash on Hand Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Cash Management). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.033; Award Numbers P033A242049. Criteria. Under Uniform Guidance §200.305(b), payment methods must minimize the time elapsing between the transfer of Federal funds and the disbursement by the non‑Federal entity; advances must be limited to the minimum amounts needed and timed to actual, immediate cash requirements. For Title IV programs, excess cash is any amount of Title IV funds (other than Perkins) not disbursed by the end of the third business day after receipt or redeposit. An institution may hold a limited tolerance amount for up to seven days; any excess over the tolerance or held beyond seven days must be returned immediately. Title IV draws under the advance payment method may not exceed the amount needed immediately for disbursements the institution has made or will make to eligible students and must be disbursed within three business days of receipt. Condition. During our testing of cash management for campus-based aid, we noted one instance out of six drawdowns tested, that the College drew down Federal Work Study funds that were not needed for immediate disbursement, and was not returned timely. Cause. This delay resulted from management not having effective monitoring controls to (1) ensure Title IV draw requests were limited to immediate cash needs and (2) timely identify and return excess cash within the regulatory timeframes. Effect. As a result of this condition, the College was not in compliance with the Uniform Guidance cash management principles. Questioned Costs. No costs are required to be questioned as the amounts did not exceed the reporting threshold. Although excess cash was maintained, all funds were ultimately either disbursed to eligible students or returned; therefore, no unallowable charges were identified to student accounts. Recommendation. We recommend the College strengthen its cash management controls to ensure Title IV drawdowns are limited to immediate disbursement needs, reconciled promptly, and any excess cash is identified and returned within required regulatory timeframes. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴Cash Management - Excess Cash on Hand Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Cash Management). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.033; Award Numbers P033A242049. Criteria. Under Uniform Guidance §200.305(b), payment methods must minimize the time elapsing between the transfer of Federal funds and the disbursement by the non‑Federal entity; advances must be limited to the minimum amounts needed and timed to actual, immediate cash requirements. For Title IV programs, excess cash is any amount of Title IV funds (other than Perkins) not disbursed by the end of the third business day after receipt or redeposit. An institution may hold a limited tolerance amount for up to seven days; any excess over the tolerance or held beyond seven days must be returned immediately. Title IV draws under the advance payment method may not exceed the amount needed immediately for disbursements the institution has made or will make to eligible students and must be disbursed within three business days of receipt. Condition. During our testing of cash management for campus-based aid, we noted one instance out of six drawdowns tested, that the College drew down Federal Work Study funds that were not needed for immediate disbursement, and was not returned timely. Cause. This delay resulted from management not having effective monitoring controls to (1) ensure Title IV draw requests were limited to immediate cash needs and (2) timely identify and return excess cash within the regulatory timeframes. Effect. As a result of this condition, the College was not in compliance with the Uniform Guidance cash management principles. Questioned Costs. No costs are required to be questioned as the amounts did not exceed the reporting threshold. Although excess cash was maintained, all funds were ultimately either disbursed to eligible students or returned; therefore, no unallowable charges were identified to student accounts. Recommendation. We recommend the College strengthen its cash management controls to ensure Title IV drawdowns are limited to immediate disbursement needs, reconciled promptly, and any excess cash is identified and returned within required regulatory timeframes. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Cash Management - Excess Cash on Hand Auditor Description of Condition and Effect. During our testing of cash management for campus-based aid, we noted one instance out of six drawdowns tested, that the College drew down Federal Work Study funds that were not needed for immediate disbursement, and was not returned timely. As a result of this condition, the College was not in compliance with the Uniform Guidance cash management principles. Auditor Recommendation. We recommend the College strengthen its cash‑management controls to ensure Title IV drawdowns are limited to immediate disbursement needs, reconciled promptly, and any excess cash is identified and returned within required regulatory timeframes. Corrective Action. The College is enhancing its federal cash management practices by limiting drawdowns for campus‑based programs, including Federal Work‑Study, to immediate disbursement needs. Drawdowns are now based on a documented three‑day cash needs forecast to ensure compliance with federal requirements. A standardized drawdown checklist requires staff to reconcile all G5 activity to the general ledger and subsidiary ledgers on the same day funds are drawn or disbursed. Any excess cash identified through this process is returned to the Department of Education via G5 within one business day. Monthly management reviews monitor drawdown timing, cash balances, and reconciliation trends to ensure continued compliance. Staff have been retrained on updated cash management procedures, and quarterly monitoring reports are produced and retained as evidence of ongoing compliance with federal cash management standards. Responsible Person. Jennifer Stimson, Director of Financial Aid with support from Scott Kemmer-Slater, Director of Accounting. Anticipated Completion Date. June 30, 2026
FAC accepted this audit on February 21, 2025 — management decision was due August 21, 2025.
2024-002 – Return of Title IV (R2T4) Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232049, P033A232049, P063P231644, and P268K241644. Criteria. The Code of Federal Regulations, 34 CFR 668.22(f)(2)(i), states that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. Condition. During our testing of six students with Return of Title IV amounts, we noted that the College did not exclude the correct amount of days for scheduled breaks of five days or more in both the fall 2023 and spring 2024 terms, resulting in the incorrect Return of Title IV calculation for all students tested. Cause. Incorrect break days were used in the calculation due to an error in the entering of the College's academic schedule information into the PowerFAIDS system, resulting in incorrect dates being used in the preparation of refund calculations within the system. Effect. As a result of this condition, the students' return of funds calculation was not done correctly and the return of funds back to the federal government was for the incorrect amount. Questioned Costs. No costs are required to be questioned as the amounts did not exceed the reporting threshold. Recommendation. We recommend the College review the Return of Title IV requirements and implement procedures to ensure the Return of Title IV calculations are using the correct amount of term days and are completed accurately. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024-002 – Return of Title IV (R2T4) Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232049, P033A232049, P063P231644, and P268K241644. Criteria. The Code of Federal Regulations, 34 CFR 668.22(f)(2)(i), states that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. Condition. During our testing of six students with Return of Title IV amounts, we noted that the College did not exclude the correct amount of days for scheduled breaks of five days or more in both the fall 2023 and spring 2024 terms, resulting in the incorrect Return of Title IV calculation for all students tested. Cause. Incorrect break days were used in the calculation due to an error in the entering of the College's academic schedule information into the PowerFAIDS system, resulting in incorrect dates being used in the preparation of refund calculations within the system. Effect. As a result of this condition, the students' return of funds calculation was not done correctly and the return of funds back to the federal government was for the incorrect amount. Questioned Costs. No costs are required to be questioned as the amounts did not exceed the reporting threshold. Recommendation. We recommend the College review the Return of Title IV requirements and implement procedures to ensure the Return of Title IV calculations are using the correct amount of term days and are completed accurately. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-002 – Return of Title IV (R2T4) Calculation. Auditor Description of Condition and Effect. During our testing of six students with Return of Title IV amounts, we noted that the College did not exclude the correct amount of days for scheduled breaks of five days or more in both the fall 2023 and spring 2024 terms, resulting in the incorrect Return of Title IV calculation for all students tested. As a result of this condition, the students' return of funds calculation was not done correctly and the return of funds back to the federal government was for the incorrect amount. Auditor Recommendation. We recommend the College review the Return of Title IV requirements and implement procedures to ensure the Return of Title IV calculations are using the correct amount of term days and are completed accurately. Corrective Action. This has been noted in setup notes, so the number of days are correct going forward. Responsible Party. Financial Aid Director, Jennifer Stimson. Anticipated Completion Date. November 2024.
2024-003 – Timeliness of Status Change Reporting. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232049, P033A232049, P063P231644, and P268K241644. Criteria. The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to the National Student Loan Data System (NSLDS) within 30 days of the College determining the change or on the next scheduled enrollment roster transmission report if the next scheduled enrollment roster transmission report if the next scheduled enrollment roster transmission is within 60 days of the College determining the status change. Regulations require the status to include an accurate effective date. Condition. It was noted during our testing of 13 students with status changes, two instances of late reporting of status changes. Both of these instances were fall graduates whose status change was not reported within the required timeframe. Cause. The College does not have policies and procedures in place to ensure a student's status change is reported to the NSLDS in a timely manner. Effect. As a result of this condition, the NSLDS had incorrect records of the enrollment status of students. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend the College reviews the status change reporting requirements and implement procedures to ensure that the status changes are being reported to the NSLDS in a timely manner. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024-003 – Timeliness of Status Change Reporting. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232049, P033A232049, P063P231644, and P268K241644. Criteria. The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to the National Student Loan Data System (NSLDS) within 30 days of the College determining the change or on the next scheduled enrollment roster transmission report if the next scheduled enrollment roster transmission report if the next scheduled enrollment roster transmission is within 60 days of the College determining the status change. Regulations require the status to include an accurate effective date. Condition. It was noted during our testing of 13 students with status changes, two instances of late reporting of status changes. Both of these instances were fall graduates whose status change was not reported within the required timeframe. Cause. The College does not have policies and procedures in place to ensure a student's status change is reported to the NSLDS in a timely manner. Effect. As a result of this condition, the NSLDS had incorrect records of the enrollment status of students. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend the College reviews the status change reporting requirements and implement procedures to ensure that the status changes are being reported to the NSLDS in a timely manner. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-003 – Timeliness of Status Change Reporting. Auditor Description of Condition and Effect. It was noted during our testing of 13 students with status changes, two instances of late reporting of status changes. Both of these instances were fall graduates whose status change was not reported within the required timeframe. As a result of this condition, the NSLDS had incorrect records of the enrollment status of students. Auditor Recommendation. We recommend the College reviews the status change reporting requirements and implement procedures to ensure that the status changes are being reported to the NSLDS in a timely manner. Corrective Action. To view graduated student's as soon as they have been processed. Responsible Party. Financial Aid Director, Jennifer Stimson. Anticipated Completion Date. November 2024.
2024-004 – Fiscal Operations Report and Application to Participate (FISAP) Reporting. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232049, P033A232049, P063P231644, and P268K241644. Criteria. The Code of Federal Regulations, 34 CFR 675.19(b)(3) states that accurate information be populated and submitted on the Fiscal Operations Report and Application to Participate (FISAP). Condition. It was noted during our testing of the FISAP that the College did not have support for one of the eight key line items identified in the compliance supplement as critical information. Cause. The College does not have policies and procedures in place to ensure information reported on the FISAP was accurate. Effect. The College is not in compliance with the Department of Education requirements that state the FISAP must be accurately reporting information. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend the College review their policies and procedures surrounding FISAP reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024-004 – Fiscal Operations Report and Application to Participate (FISAP) Reporting. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232049, P033A232049, P063P231644, and P268K241644. Criteria. The Code of Federal Regulations, 34 CFR 675.19(b)(3) states that accurate information be populated and submitted on the Fiscal Operations Report and Application to Participate (FISAP). Condition. It was noted during our testing of the FISAP that the College did not have support for one of the eight key line items identified in the compliance supplement as critical information. Cause. The College does not have policies and procedures in place to ensure information reported on the FISAP was accurate. Effect. The College is not in compliance with the Department of Education requirements that state the FISAP must be accurately reporting information. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend the College review their policies and procedures surrounding FISAP reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-004 – Fiscal Operations Report and Application to Participate (FISAP) Reporting. Auditor Description of Condition and Effect. It was noted during our testing of the FISAP that the College did not have support for one of the eight key line items identified in the compliance supplement as critical information. The College is not in compliance with the Department of Education requirements that state the FISAP must be accurately reporting information. Auditor Recommendation. We recommend the College review their policies and procedures surrounding FISAP reporting. Corrective Action. Adjust notes on the procedure (or guidelines), laying out the complete steps of FISAP to ensure the data is accurate. Responsible Party. Financial Aid Director, Jennifer Stimson. Anticipated Completion Date. February 2025 - the next FISAP.
2024-005 – Pell Grant Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Number 84.063; Award Numbers P063P231644 and P063Q231644. Criteria. The Uniform Guidance states that the College must determine the maximum scheduled award a student would receive based on their Expected Family Contribution (EFC) and Cost of Attendance (COA) using the payment schedule provided by the U.S. Department of Education. Students must be awarded on the basis of a COA comprised of allowable costs assessed to all students carrying the same academic workload. COA must be prorated for students who are attending less than an academic year, or who are less than full‐time in a term based program. Condition. One student out of the twenty five Pell grants tested was found to be under awarded based on the enrollment status and cost of attendance. Cause. This condition was caused by insufficient review of the COA and EFC data being used by the College in determining the Pell Grant amount for students. Effect. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Questioned Costs. No costs are required to be questioned as the amounts did not exceed the reporting threshold. Recommendation. We recommend the College implement procedures to ensure the COA and EFC used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024-005 – Pell Grant Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Number 84.063; Award Numbers P063P231644 and P063Q231644. Criteria. The Uniform Guidance states that the College must determine the maximum scheduled award a student would receive based on their Expected Family Contribution (EFC) and Cost of Attendance (COA) using the payment schedule provided by the U.S. Department of Education. Students must be awarded on the basis of a COA comprised of allowable costs assessed to all students carrying the same academic workload. COA must be prorated for students who are attending less than an academic year, or who are less than full‐time in a term based program. Condition. One student out of the twenty five Pell grants tested was found to be under awarded based on the enrollment status and cost of attendance. Cause. This condition was caused by insufficient review of the COA and EFC data being used by the College in determining the Pell Grant amount for students. Effect. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Questioned Costs. No costs are required to be questioned as the amounts did not exceed the reporting threshold. Recommendation. We recommend the College implement procedures to ensure the COA and EFC used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-005 – Pell Grant Calculation. Auditor Description of Condition and Effect. One student out of the twenty five Pell grants tested was found to be under awarded based on the enrollment status and cost of attendance. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Auditor Recommendation. We recommend the College implement procedures to ensure the COA and EFC used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. Corrective Action. This is corrected on setup and noted to correct the COA. Responsible Party. Financial Aid Director, Jennifer Stimson. Anticipated Completion Date. March 2025 - next set up, it was corrected for 24/25 academic year in May 2024.
2024-006 – Common Origination and Disbursement (COD) Reporting. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.063 and 84.268; Award Numbers P063P231644, P063Q231644 and P268K241644. Criteria. The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. In addition, per the Uniform Guidance 2 CRF 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonable ensure compliance with federal laws, regulations, and program compliance requirements. Condition. During our testing of COD reporting, we identified one of 40 disbursements was not reported to COD within 15 days of the disbursement date. Cause. The College did not have proper procedures in place to identify COD reporting errors and fix them within a timely manner. Effect. A lack of timely reporting may prevent the College and other schools from having the most accurate student information which may lead to over awards. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College evaluate and enhance its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024-006 – Common Origination and Disbursement (COD) Reporting. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.063 and 84.268; Award Numbers P063P231644, P063Q231644 and P268K241644. Criteria. The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. In addition, per the Uniform Guidance 2 CRF 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonable ensure compliance with federal laws, regulations, and program compliance requirements. Condition. During our testing of COD reporting, we identified one of 40 disbursements was not reported to COD within 15 days of the disbursement date. Cause. The College did not have proper procedures in place to identify COD reporting errors and fix them within a timely manner. Effect. A lack of timely reporting may prevent the College and other schools from having the most accurate student information which may lead to over awards. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College evaluate and enhance its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-006 – Common Origination and Disbursement (COD) Reporting. Auditor Description of Condition and Effect. During our testing of COD reporting, we identified one of 40 disbursements was not reported to COD within 15 days of the disbursement date. A lack of timely reporting may prevent the College and other schools from having the most accurate student information which may lead to over awards. Auditor Recommendation. We recommend that the College evaluate and enhance its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Corrective Action. I have a procedure in place to report graduates as soon as they are confirmed with academics. Responsible Party. Financial Aid Director, Jennifer Stimson. Anticipated Completion Date. January 2025.
2024-007 – Procurement, Suspension and Debarment Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Program. COVID-19 - Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027, All Award Numbers. Criteria. 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition. During our testing of disbursements, it was noted that the College did not follow their procurement policy for purchases over the micro purchase threshold and there is no procedure in place to determine whether vendors are suspended or debarred. Cause. The College did not have a procedure in place to require documentation be maintained that the search for suspension and department associated with procurement transactions in excess of the $25,000 threshold had been performed prior to procurement. Effect. Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as none of the vendors involved were actually suspended or debarred. Recommendation. We recommend that the College implement a policy over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable, and to follow their procurement policy when entering into purchases greater than the micro purchase threshold. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024-007 – Procurement, Suspension and Debarment Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Program. COVID-19 - Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027, All Award Numbers. Criteria. 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition. During our testing of disbursements, it was noted that the College did not follow their procurement policy for purchases over the micro purchase threshold and there is no procedure in place to determine whether vendors are suspended or debarred. Cause. The College did not have a procedure in place to require documentation be maintained that the search for suspension and department associated with procurement transactions in excess of the $25,000 threshold had been performed prior to procurement. Effect. Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as none of the vendors involved were actually suspended or debarred. Recommendation. We recommend that the College implement a policy over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable, and to follow their procurement policy when entering into purchases greater than the micro purchase threshold. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-007 – Procurement, Suspension and Debarment. Auditor Description of Condition and Effect. During our testing of disbursements, it was noted that the College did not follow their procurement policy for purchases over the micro purchase threshold and there is no procedure in place to determine whether vendors are suspended or debarred. Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Auditor Recommendation. We recommend that the College implement a policy over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable, and to follow their procurement policy when entering into purchases greater than the micro purchase threshold. Corrective Action. College to create a procedure that will require a vendor search to determine if vendors are listed as suspended or debarred, or otherwise excluded from participating, before engaging with them. In addition, the college will remind employees involved in purchasing that they must follow the college’s threshold regarding amounts of purchases. Responsible Party. Connie Stewart, SR VP & COO will create and implement new policy. Anticipated Completion Date. As soon as practicable but no later than February 28, 2025.
FAC accepted this audit on January 11, 2024 — management decision was due July 11, 2024.
2023-001 – Cost of Attendance Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A222049, P033A222049, P063P221644, and P268K231644. Criteria. The Compliance Supplement states that the College must determine each student's Cost of Attendance (COA) which is a factor of the amount of Pell Grant a student receives. Students must be awarded on the basis of a COA comprised of allowable costs assessed for all students carrying the same academic workload. COA must be prorated for students attending less than an academic year or less than full-time in a term-based program. Condition. Two students out of the 40 tested had an incorrect COA recorded in PowerFAIDS. The error was isolated to the population of students enrolled half-time at the College. The College determined that they did not properly update COA for the year. Subsequent to initial testing, the College adjusted the COA for the half-time students whose COA was not updated for the year. This condition did not result in any students being awarded an incorrect amount of Pell. Cause. This condition was caused by insufficient review of the COA data being used by the College. Effect. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend the College implement procedures to ensure the COA used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. View of Responsible Officials. Management concurs with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴2023-001 – Cost of Attendance Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A222049, P033A222049, P063P221644, and P268K231644. Criteria. The Compliance Supplement states that the College must determine each student's Cost of Attendance (COA) which is a factor of the amount of Pell Grant a student receives. Students must be awarded on the basis of a COA comprised of allowable costs assessed for all students carrying the same academic workload. COA must be prorated for students attending less than an academic year or less than full-time in a term-based program. Condition. Two students out of the 40 tested had an incorrect COA recorded in PowerFAIDS. The error was isolated to the population of students enrolled half-time at the College. The College determined that they did not properly update COA for the year. Subsequent to initial testing, the College adjusted the COA for the half-time students whose COA was not updated for the year. This condition did not result in any students being awarded an incorrect amount of Pell. Cause. This condition was caused by insufficient review of the COA data being used by the College. Effect. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend the College implement procedures to ensure the COA used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. View of Responsible Officials. Management concurs with this finding and has prepared a Corrective Action Plan.
2023-001 – Cost of Attendance Calculation. Auditor Description of Condition and Effect. Two students out of the 40 tested had an incorrect COA recorded in PowerFAIDS. The error was isolated to the population of students enrolled half-time at the College. The College determined that they did not properly update COA for the year. Subsequent to initial testing, the College adjusted the COA for the half-time students whose COA was not updated for the year. This condition did not result in any students being awarded an incorrect amount of Pell. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Auditor Recommendation. We recommend the College implement procedures to ensure the COA used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. Corrective Action. The College will evaluate and implement controls that will ensure Pell Grant Budget Cost of Attendance requirements are met. The Financial Aid Office will determine Cost of Attendance budget component amounts and School Administration will approve these amounts prior to the financial aid system and school website being updated accordingly each academic year. Responsible Party. Financial Aid Office and School Administration. Anticipated Completion Date. September 27, 2023
FAC accepted this audit on November 29, 2022 — management decision was due May 29, 2023.
FAC accepted this audit on November 21, 2021 — management decision was due May 21, 2022.
FAC accepted this audit on January 17, 2021 — management decision was due July 17, 2021.
FAC accepted this audit on November 13, 2019 — management decision was due May 13, 2020.
FAC accepted this audit on November 18, 2018 — management decision was due May 18, 2019.
FAC accepted this audit on November 28, 2017 — management decision was due May 28, 2018.
FAC accepted this audit on November 27, 2016 — management decision was due May 27, 2017.
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