EIN: 391097032
UEI: L87HJHLRNUA9
Audited by: CliftonLarsonAllen LLP
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 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 (16 days from today).
What is a management decision? →During our testing, we noted that one (1) of forty (40) students selected for testing did not receive an award letter. Questioned costs: There are no questioned costs. Context: A statistically valid sample of forty (40) students was selected for testing to determine eligibility to receive student financial aid, as required by the Department of Education. One student selected for testing did not receive an official award letter as a result of their award packaging communication being primarily via email due to their late FAFSA submission. The University staff in charge of the email communication is no longer employed at the University; therefore, documentation of the notification of disbursements was unable to be furnished. Cause: The University no longer has access to the communications between the effected student and former staff member. Effect: There is a risk that adverse enrollment decisions are made due to incomplete records available to the student. Repeat finding: No Recommendation: We recommend that the University maintain documentation of both formal and informal award notifications in their financial aid software to ensure all necessary communications are made. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.007, 84.063 & 84.268 Federal Award Identification Number and Year: P007P257598 – July 1, 2024 – June 30, 2025, P063P254177 – July 1, 2024 – June 30, 2025 & P268K254177 – July 1, 2024 – June 30, 2025 Award Period: July 1, 2024 to June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Prior to making a disbursement, the school must notify students of the amount and type of Title IV funds they are expected to receive, and how and when those disbursements will be made (often referred to as an award letter or college financing plan) (34 CFR 668.165(a)(1)). Condition: During our testing, we noted that one (1) of forty (40) students selected for testing did not receive an award letter. Questioned costs: There are no questioned costs. Context: A statistically valid sample of forty (40) students was selected for testing to determine eligibility to receive student financial aid, as required by the Department of Education. One student selected for testing did not receive an official award letter as a result of their award packaging communication being primarily via email due to their late FAFSA submission. The University staff in charge of the email communication is no longer employed at the University; therefore, documentation of the notification of disbursements was unable to be furnished. Cause: The University no longer has access to the communications between the effected student and former staff member. Effect: There is a risk that adverse enrollment decisions are made due to incomplete records available to the student. Repeat finding: No Recommendation: We recommend that the University maintain documentation of both formal and informal award notifications in their financial aid software to ensure all necessary communications are made. Views of responsible officials: There is no disagreement with the audit finding.
U.S. Department of Education Maranatha Baptist University (the University) respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 01, 2024 to June 30, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT Our audit did not disclose any matters required to be reported in accordance with Government Auditing Standards. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2025-001 Student Financial Assistance Cluster – Assistance Listing No. 84.007, 84.063 & 84.268 Recommendation: We recommend that the University maintain documentation of both formal and informal award notifications in their financial aid software to ensure all necessary communications are made. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University Financial Aid Office will add a step in the awarding process to verify that award emails are sent and are documented in the system. Name of the contact person responsible for corrective action: Donald Donovan, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2026 *** If the U.S Department of Education has questions regarding this plan, please call Donald Donovan, Chief Financial Officer, at 920-206-2314.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
The University failed to reconcile the enrollment effective dates per their records to the enrollment effective dates per NSLDS. Questioned costs: There are no questioned costs. Context: 1) One (1) student was found to have been reported to NSC, but they were not subsequently reported to NSLDS. 2) Two (2) students had different NSLDS campus level effective dates when compared to the University's records. 3) Seventeen (17 students had different NSLDS program level effective dates when compared to the University's records. Cause: The University's internal controls failed to detect that the data reported and posted to NSLDS did not agree to the University's records. Effect: There is a risk that students have the incorrect NSLDS effective date, which can be essential for other political criteria. Repeat finding: No Recommendation: We recommend that the University review its enrollment certification batches subsequent to being posted by NSLDS. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.063, 84.268 Federal Award Identification Number and Year: P063P224177, P268K234177 Award Period: • 84.063: March 23, 2022 to August 31, 2023 • 84.268: July 1, 2022 to June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and certify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. Condition: The University failed to reconcile the enrollment effective dates per their records to the enrollment effective dates per NSLDS. Questioned costs: There are no questioned costs. Context: 1) One (1) student was found to have been reported to NSC, but they were not subsequently reported to NSLDS. 2) Two (2) students had different NSLDS campus level effective dates when compared to the University's records. 3) Seventeen (17 students had different NSLDS program level effective dates when compared to the University's records. Cause: The University's internal controls failed to detect that the data reported and posted to NSLDS did not agree to the University's records. Effect: There is a risk that students have the incorrect NSLDS effective date, which can be essential for other political criteria. Repeat finding: No Recommendation: We recommend that the University review its enrollment certification batches subsequent to being posted by NSLDS. Views of responsible officials: There is no disagreement with the audit finding.
Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the University review its enrollment certification batches subsequent to being posted by NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will submit a batch update for the individuals currently labeled with an incorrect withdrawal status. The batch process will also be updated to include a graduates-only file submitted after the subsequent enrollment conferrals are complete. Name of the contact person responsible for corrective action: Donald Donovan, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2024
FAC accepted this audit on April 10, 2023 — management decision was due October 10, 2023.
The University?s policies and procedures and related internal controls did not result in the University maintaining documentation as to the individual performing the review, the date of the review, and the conclusion on whether a vendor is suspended or debarred. Questioned costs: There are no questioned costs. Context: The University did not document the internal control to document the review of suspension and debarment with obtaining evidence of compliance with the stated criteria. Cause: The University?s current policies and procedures do not include the step to document the individual performing the review, the date of the review, and the conclusion on whether a vendor has been suspended or debarred. Effect: There is a risk that the University may enter into a contract for services with a vendor who is suspended or debarred. Repeat Finding: No Recommendation: We recommend that the University document the individual performing the review, the date of the review, and the conclusion on whether a vendor is suspended or debarred based on performing the appropriate search. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022 ? 001: Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Name: Higher Education Emergency Relief Fund (COVID-19) Assistance Listing Number: 84.425F Federal Award Identification Number and Year: P425F201884-2022 Award Period: 5/6/2020 to 6/30/2023 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Section 200.303, Internal Controls, states that the College shall ?establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The University?s policies and procedures and related internal controls did not result in the University maintaining documentation as to the individual performing the review, the date of the review, and the conclusion on whether a vendor is suspended or debarred. Questioned costs: There are no questioned costs. Context: The University did not document the internal control to document the review of suspension and debarment with obtaining evidence of compliance with the stated criteria. Cause: The University?s current policies and procedures do not include the step to document the individual performing the review, the date of the review, and the conclusion on whether a vendor has been suspended or debarred. Effect: There is a risk that the University may enter into a contract for services with a vendor who is suspended or debarred. Repeat Finding: No Recommendation: We recommend that the University document the individual performing the review, the date of the review, and the conclusion on whether a vendor is suspended or debarred based on performing the appropriate search. Views of responsible officials: There is no disagreement with the audit finding.
U.S. Department of Education 2022-001 Higher Education Emergency Relief Fund (COVID-19) ? Assistance Listing No. 84.425F Recommendation: We recommend that the University document the individual performing the review, the date of the review, and the conclusion on whether a vendor is suspended or debarred based on performing the appropriate search. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will make updates to its policies and procedures related to procurement, suspension, and debarment for funds purchased using Federal grant dollars to ensure the documentation of the review of selected vendors for suspension and debarment. Name of the contact person responsible for corrective action: Donald Donovan, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2023
FAC accepted this audit on July 26, 2022 — management decision was due January 26, 2023.
FAC accepted this audit on April 25, 2021 — management decision was due October 25, 2021.
FAC accepted this audit on June 15, 2020 — management decision was due December 15, 2020.
FAC accepted this audit on February 12, 2019 — management decision was due August 12, 2019.
FAC accepted this audit on December 26, 2017 — management decision was due June 26, 2018.
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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