EIN: 420924685
UEI: TC2YRNMM13L5
Audited by: DENMAN CPA 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 January 16, 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 July 16, 2026 (55 days ago).
What is a management decision? →FAC accepted this audit on January 14, 2025 — management decision was due July 14, 2025.
FAC accepted this audit on January 5, 2024 — management decision was due July 5, 2024.
FAC accepted this audit on December 20, 2022 — management decision was due June 20, 2023.
FAC accepted this audit on December 14, 2021 — management decision was due June 14, 2022.
FAC accepted this audit on December 20, 2020 — management decision was due June 20, 2021.
2020-001 Student Financial Assistance ? Return of Funds Calculation Condition - During our testing of students who withdrew from the College, we noted four students for whom the initial return of funds amount did not match our calculated expectations. Criteria - The Department of Education requires a return of funds calculation when a student who received student financial assistance withdraws from the institution. Cause - Upon discussion with client personnel, it was noted that there was inconsistent treatment of these items at the enrollment level field within the Colleague software system used by the College, likely due to a system update/patch. Effect - The system issue resulted in miscalculations of the return of funds amounts for a selection of students who withdrew from the College. The differences noted were immaterial. Recommendation - Consider performing manual return of funds calculations and/or verifying the enrollment level field for a sample of students after a software system update/patch occurs. Response and Corrective Action Plan - The return of funds amounts for the four students with initial differences noted were recalculated. Further review of the Colleague software system update/patch process will be performed to address this process. Conclusion - Response accepted.
Show full finding ▾Hide full finding ▴2020-001 Student Financial Assistance ? Return of Funds Calculation Condition - During our testing of students who withdrew from the College, we noted four students for whom the initial return of funds amount did not match our calculated expectations. Criteria - The Department of Education requires a return of funds calculation when a student who received student financial assistance withdraws from the institution. Cause - Upon discussion with client personnel, it was noted that there was inconsistent treatment of these items at the enrollment level field within the Colleague software system used by the College, likely due to a system update/patch. Effect - The system issue resulted in miscalculations of the return of funds amounts for a selection of students who withdrew from the College. The differences noted were immaterial. Recommendation - Consider performing manual return of funds calculations and/or verifying the enrollment level field for a sample of students after a software system update/patch occurs. Response and Corrective Action Plan - The return of funds amounts for the four students with initial differences noted were recalculated. Further review of the Colleague software system update/patch process will be performed to address this process. Conclusion - Response accepted.
See Corrective Action Plan for table.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 12, 2018 — management decision was due June 12, 2019.
FAC accepted this audit on January 7, 2018 — management decision was due July 7, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on February 4, 2017 — management decision was due August 4, 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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