EIN: 381800033
UEI: CKDAWU6AKPK3
Data as of August 24, 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 (37 days from today).
What is a management decision? →Improper Period Recognition of SEFA Expenses Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127: IIA Grant passed through Michigan Center for Adult College Success. Criteria. Under the accrual basis of accounting, an expense is reported in the period in which it is incurred, regardless of when it is paid, as specified in 42 CFR 413.24(b)(2). Condition. During our testing of compliance and related controls, we identified instances where expenses covering service periods extending beyond the fiscal year under audit were recorded in full rather than prorated for the portion incurred during the fiscal year. This resulted in an initial overstatement of expenses reported on the Schedule of Expenditures of Federal Awards (SEFA). Cause. The College recorded expenses based on payment date rather than the period incurred. Effect. Initial SEFA amounts were not accurately stated in accordance with accrual accounting requirements. Questioned Costs. No questioned costs were identified 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 expenses are recorded in the proper period in accordance with GAAP and Uniform Guidance requirements. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴Improper Period Recognition of SEFA Expenses Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127: IIA Grant passed through Michigan Center for Adult College Success. Criteria. Under the accrual basis of accounting, an expense is reported in the period in which it is incurred, regardless of when it is paid, as specified in 42 CFR 413.24(b)(2). Condition. During our testing of compliance and related controls, we identified instances where expenses covering service periods extending beyond the fiscal year under audit were recorded in full rather than prorated for the portion incurred during the fiscal year. This resulted in an initial overstatement of expenses reported on the Schedule of Expenditures of Federal Awards (SEFA). Cause. The College recorded expenses based on payment date rather than the period incurred. Effect. Initial SEFA amounts were not accurately stated in accordance with accrual accounting requirements. Questioned Costs. No questioned costs were identified 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 expenses are recorded in the proper period in accordance with GAAP and Uniform Guidance requirements. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Improper Period Recognition of SEFA Expenses Auditor Description of Condition and Effect. During our testing of compliance and related controls, we identified instances where expenses covering service periods extending beyond the fiscal year under audit were recorded in full rather than prorated for the portion incurred during the fiscal year. This resulted in an initial overstatement of expenses reported on the Schedule of Expenditures of Federal Awards (SEFA). Initial SEFA amounts were not accurately stated in accordance with accrual accounting requirements. Auditor Recommendation. We recommend the College implement procedures to ensure expenses are recorded in the proper period in accordance with GAAP and Uniform Guidance requirements. Corrective Action. The Controller will review supporting documentation during the completion of the SEFA, which will then be reviewed by a second, qualified individual to ensure GAAP is being followed and that expenses are only being recorded when incurred. Responsible Person. Jennifer Dodson, Controller Anticipated Completion Date. June 30, 2026
Procurement Noncompliance Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension, and Debarment). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127: Reconnect Age Expansion - Financial Aid Compliance Funds passed through Michigan Department of Lifelong Education, Advancement, and Potential. Criteria. Uniform Guidance at 2 CFR §200.320 requires non-Federal entities to use one of the approved procurement methods: micro-purchase, small purchase procedures, sealed bids, competitive proposals, or noncompetitive (sole source) procurement. Noncompetitive (sole source) procurement is allowable only under specific circumstances, including: (a) The item is available only from a single source; (b) A public exigency or emergency does not permit delay; (c) The Federal awarding agency or pass-through entity authorizes a sole source in writing; or (d) Competition is determined inadequate after soliciting multiple sources. Entities must maintain documentation supporting the chosen procurement method and justification. Condition. During our testing of four procurement transactions charged to the federal award, we noted that the College procured goods/services totaling $18,750 from a single vendor using a sole source justification. The College did not obtain the required quotes for the purchase. Our review of the documentation determined that the rationale provided for sole source procurement did not meet the criteria outlined in Uniform Guidance. As a result, the College did not follow required competitive procurement procedures. Cause. Internal controls over procurement documentation were not adequately followed to ensure compliance with Uniform Guidance requirements. The College did not obtain sufficient evidence to demonstrate that the vendor was the only available provider or that any other sole source condition was met. Effect. Because competitive procurement procedures were not used, the College may not have obtained the best price or ensured full and open competition. Questioned Costs. $18,750. Recommendation. We recommend that the College strengthen internal controls to ensure personnel verify and document that sole source criteria under 2 CFR §200.320 are fully met before awarding a procurement without competition. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴Procurement Noncompliance Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Procurement, Suspension, and Debarment). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127: Reconnect Age Expansion - Financial Aid Compliance Funds passed through Michigan Department of Lifelong Education, Advancement, and Potential. Criteria. Uniform Guidance at 2 CFR §200.320 requires non-Federal entities to use one of the approved procurement methods: micro-purchase, small purchase procedures, sealed bids, competitive proposals, or noncompetitive (sole source) procurement. Noncompetitive (sole source) procurement is allowable only under specific circumstances, including: (a) The item is available only from a single source; (b) A public exigency or emergency does not permit delay; (c) The Federal awarding agency or pass-through entity authorizes a sole source in writing; or (d) Competition is determined inadequate after soliciting multiple sources. Entities must maintain documentation supporting the chosen procurement method and justification. Condition. During our testing of four procurement transactions charged to the federal award, we noted that the College procured goods/services totaling $18,750 from a single vendor using a sole source justification. The College did not obtain the required quotes for the purchase. Our review of the documentation determined that the rationale provided for sole source procurement did not meet the criteria outlined in Uniform Guidance. As a result, the College did not follow required competitive procurement procedures. Cause. Internal controls over procurement documentation were not adequately followed to ensure compliance with Uniform Guidance requirements. The College did not obtain sufficient evidence to demonstrate that the vendor was the only available provider or that any other sole source condition was met. Effect. Because competitive procurement procedures were not used, the College may not have obtained the best price or ensured full and open competition. Questioned Costs. $18,750. Recommendation. We recommend that the College strengthen internal controls to ensure personnel verify and document that sole source criteria under 2 CFR §200.320 are fully met before awarding a procurement without competition. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Procurement Noncompliance Auditor Description of Condition and Effect. During our testing of four procurement transactions charged to the federal award, we noted that the College procured goods/services totaling $18,750 from a single vendor using a sole source justification. The College did not obtain the required quotes for the purchase. Our review of the documentation determined that the rationale provided for sole source procurement did not meet the criteria outlined in Uniform Guidance. As a result, the College did not follow required competitive procurement procedures. Because competitive procurement procedures were not used, the College may not have obtained the best price or ensured full and open competition. Auditor Recommendation. We recommend that the College strengthen internal controls to ensure personnel verify and document that sole source criteria under 2 CFR §200.320 are fully met before awarding a procurement without competition. Corrective Action. Staff will retain documentation to substantiate single-source procurement transactions prior to award or contract execution and will be reviewed by the Controller. Responsible Person. Jennifer Dodson, Controller Anticipated Completion Date. June 30, 2026
FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
2024-001 – Timeliness of Status Change Reporting. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, P063P231632, and P268K241632. 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 thirty days of the College determining the change or on the next scheduled enrollment roster transmission report if the next scheduled enrollment roster transmission report is within sixty days of the College determining the status change. Regulations require the status to include an accurate effective date. Condition. During our testing of thirteen students with status changes, we noted six instances of late reporting of a student's status changes. Three of these instances were winter term graduates whose status change was reported one day late. The other three of these instances were winter term graduates whose status changes had not been reported as of the date of our audit fieldwork, due to a technical glitch in the College's reporting system. Cause. The winter term graduate file was not uploaded timely, which caused the late reporting of student's status changes. Effect. The NSLDS system is not updated with the student information timely which could lead to a student's grace period being shortened. 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 review its reporting procedures to ensure that students' status changes are accurately and timely reported to NSLDS as required by regulators. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024-001 – Timeliness of Status Change Reporting. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, P063P231632, and P268K241632. 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 thirty days of the College determining the change or on the next scheduled enrollment roster transmission report if the next scheduled enrollment roster transmission report is within sixty days of the College determining the status change. Regulations require the status to include an accurate effective date. Condition. During our testing of thirteen students with status changes, we noted six instances of late reporting of a student's status changes. Three of these instances were winter term graduates whose status change was reported one day late. The other three of these instances were winter term graduates whose status changes had not been reported as of the date of our audit fieldwork, due to a technical glitch in the College's reporting system. Cause. The winter term graduate file was not uploaded timely, which caused the late reporting of student's status changes. Effect. The NSLDS system is not updated with the student information timely which could lead to a student's grace period being shortened. 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 review its reporting procedures to ensure that students' status changes are accurately and timely reported to NSLDS as required by regulators. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 – Timeliness of Status Change Reporting. Auditor Description of Condition and Effect. During our testing of thirteen students with status changes, we noted six instances of late reporting of a student's status changes. Three of these instances were winter term graduates whose status change was reported one day late. The other three of these instances were winter term graduates whose status changes had not been reported as of the date of our audit fieldwork, due to a technical glitch in the College's reporting system. Therefore, the NSLDS system is not updated with the student information timely which could lead to a student's grace period being shortened. Auditor Recommendation. We recommend that the College review its reporting procedures to ensure that students' status changes are accurately and timely reported to NSLDS as required by regulators. Corrective Action. The Director of Financial Aid will review the reporting procedures to ensure that students' status changes are accurately and timely reported to NSLDS. The Director of Financial Aid will check NSLDS to ensure timely reporting. Responsible Party. Jean Zimmerman, Director of Financial Aid, and Amy Young, Registrar. Anticipated Completion Date. First Fall 2024 NSC reporting.
2024-002 – Return of Title IV Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, and P063P231632, and P268K241632. Criteria. The total number of calendar days in an enrollment period includes all days within the period, excluding scheduled breaks of at least five consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. A break of at least five consecutive days was not excluded from the reported enrollment period for the Winter 2024 semester, which resulted in the calculation being incorrect for all students who had returns in the Winter 2024 semester. Cause. The College does not have policies and procedures in place to ensure calculations are properly performed. Effect. As a result of this condition, Return of Title IV ("R2T4") calculations were incorrect for five students for the Winter 2024 semester, resulting in $2,413 in excess funds returned to the U.S. Department of Education. It is our understanding that on August 14, 2024, the College repaid the five students affected by this calculation error. Questioned Costs. These errors resulted in excess refunds to the Department of Education totaling an amount less than $25,000. Recommendation. We recommend that the College implement a review process to ensure the number of enrollment days used in the Return of Title IV calculations is accurate and that the R2T4 calculation is being reviewed by a second individual. 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 Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, and P063P231632, and P268K241632. Criteria. The total number of calendar days in an enrollment period includes all days within the period, excluding scheduled breaks of at least five consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. A break of at least five consecutive days was not excluded from the reported enrollment period for the Winter 2024 semester, which resulted in the calculation being incorrect for all students who had returns in the Winter 2024 semester. Cause. The College does not have policies and procedures in place to ensure calculations are properly performed. Effect. As a result of this condition, Return of Title IV ("R2T4") calculations were incorrect for five students for the Winter 2024 semester, resulting in $2,413 in excess funds returned to the U.S. Department of Education. It is our understanding that on August 14, 2024, the College repaid the five students affected by this calculation error. Questioned Costs. These errors resulted in excess refunds to the Department of Education totaling an amount less than $25,000. Recommendation. We recommend that the College implement a review process to ensure the number of enrollment days used in the Return of Title IV calculations is accurate and that the R2T4 calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-002 – Return of Title IV Calculation. Auditor Description of Condition and Effect. A break of at least five consecutive days was not excluded from the reported enrollment period for the Winter 2024 semester, which resulted in the calculation being incorrect for all students who had returns in the Winter 2024 semester. As a result of this condition, Return of Title IV calculations were incorrect for five students for the Winter 2024 semester, resulting in $66.52 in excess funds returned to the U.S. Department of Education. It is our understanding that on August 14, 2024, the College repaid the five students affected by this calculation error. Auditor Recommendation. We recommend that the College implement a review process to ensure the number of enrollment days used in the Return of Title IV calculations is accurate and that the R2T4 calculation is reviewed by a second individual. Corrective Action. Upon discovery of the Return of Title IV Calculation error, the College went through and made corrections to all student accounts affected. To prevent a similar problem from arising in the future, the College has developed a review process where the Director of Financial Aid will review break day regulations in the FSA handbook and verify that the Ellucian Colleague annual set-up has accurate break days. The Director of Financial Aid will also verify accuracy as calculations are processed for students. Responsible Party. Jean Zimmerman, Director of Financial Aid. Anticipated Completion Date. August 14, 2024.
FAC accepted this audit on January 25, 2024 — management decision was due July 25, 2024.
2023-001 – Satisfactory Academic Progress. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Effect. As a result of this condition, one student did not receive a warning letter after they failed to meet the College's SAP requirements. Questioned Costs. None. Recommendation. We recommend the College implement stronger procedures around awarding federal aid to ensure that students receive a warning letter from the College when they didn't meet SAP. We recommend that the College correct its SAP policy to match how they are currently evaluating whether students meet the requirements to continue receiving financial aid. View of Responsible Officials. Management concurs with the finding regarding this one student and believes this was an isolated error. Management of the College has reviewed its policies and procedures regarding Satisfactory Academic Progress (SAP). In addition, as a result of this finding, management has corrected its SAP policy published on its website.
Show full finding ▾Hide full finding ▴2023-001 – Satisfactory Academic Progress. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Programs. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Effect. As a result of this condition, one student did not receive a warning letter after they failed to meet the College's SAP requirements. Questioned Costs. None. Recommendation. We recommend the College implement stronger procedures around awarding federal aid to ensure that students receive a warning letter from the College when they didn't meet SAP. We recommend that the College correct its SAP policy to match how they are currently evaluating whether students meet the requirements to continue receiving financial aid. View of Responsible Officials. Management concurs with the finding regarding this one student and believes this was an isolated error. Management of the College has reviewed its policies and procedures regarding Satisfactory Academic Progress (SAP). In addition, as a result of this finding, management has corrected its SAP policy published on its website.
2023-001 – Satisfactory Academic Progress. Auditor Description of Conditional and Effect. One student out of the 40 tested received federal aid, but did not meet the criteria for satisfactory academic progress, but did not receive a warning. The College's SAP policy published on its website is not based on how the College determines whether students meet the College's SAP requirements. Auditor Recommendation. We recommend the College implement stronger procedures around awarding federal aid to ensure that students receive a warning letter from the College when they didn't meet SAP. We recommend that the College correct its SAP policy to match how they are currently evaluating whether students meet the requirements to continue receiving financial aid. Corrective Action. The school has edited the SAP policy on the College's website. The school will implement additional controls to address the failure to notify a student after they fail to meet the College's SAP policy. Responsible Party. Director of Financial Aid. Anticipated Completion Date. August 8, 2023
2023-002 - Gramm Leach Bliley Missing Compliance Requirements. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Criteria. The Federal Trade Commission (FTC) states that the Gramm Leach Bliley Act "requires financial institutions to explain their information-sharing practices to their customers and safeguard sensitive data." Condition. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessments. Cause. The College does not have a review process in place to ensure all safeguard policies set forth in the Gramm Leach Bliley Act are met in the written security policy. Effect. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Questioned Costs. None. Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley policies are met and confirmed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴2023-002 - Gramm Leach Bliley Missing Compliance Requirements. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A212007, P033A212007, P063P211632, and P268K221632. Criteria. The Federal Trade Commission (FTC) states that the Gramm Leach Bliley Act "requires financial institutions to explain their information-sharing practices to their customers and safeguard sensitive data." Condition. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessments. Cause. The College does not have a review process in place to ensure all safeguard policies set forth in the Gramm Leach Bliley Act are met in the written security policy. Effect. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Questioned Costs. None. Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley policies are met and confirmed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2023-02 – Gramm Leach Bliley Missing Elements. Auditor Description of Conditional and Effect. The most recent written security policy fails to address how the College will evaluate and adjust its information security program for any changes in the College's operations or the results of risk assessments. Auditor Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley policies are met and confirmed by a second individual. Corrective Action. GOCC will require all procedures and policies are updated and reviewed on an annual basis to make sure we are incompliance with the requirements. Responsible Party. Chief Financial Officer/Controller and IT Director. Anticipated Completion Date. June 30, 2024.
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