EIN: 430862849
UEI: HMCEKNDGHMV7
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 9, 2021. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 9, 2022, which was (1534 days ago).
What is a management decision? →2021-001 Procurement and Suspension and Debarment Federal Program:U.S. Department of Education: COVID-19 Education Stabilization Fund (84.425E and 84.425F). Criteria: When a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine if the vendor is suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The College purchased goods from five vendors totaling greater than $25,000 that required the College to determine the vendor?s status with the federal government. The vendors were, in fact, not excluded parties, but the College had no internal control in place to make that determination before the disbursements were made for four of the vendors Cause: The College did not check for suspension and debarment after it was determined that these costs were allowable grant costs for four of the vendors. Effect: The College did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Total COVID-19 Education Stabilization Funds are $5,028,424. Repeat Finding: No. Recommendation: We recommend the College verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Views of Responsible Officials: The College will document the verification of all vendors? status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000.
Finding: 2021-001 Procurement Suspension and Debarment Name of Contact Person: Charlotte Eubank, Chief Financial Officer Recommendation: We recommend the College verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action: We will document the verification of all vendors? status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Proposed Completion Date: Immediately
Federal Program: U.S. Department of Education: COVID-19 Education Stabilization Fund (84.425, and 84.425F). Criteria: Quarterly public reports must be conspicuously posted on the institution?s primary website no later than 10 days after the end of each calendar quarter. Condition: The College did not post two out of four of the quarterly reports to the institution?s primary website timely. One was posted 5 days late, and the other was posted 18 days late. Cause: The College believed the reporting deadline to be 30 days after the quarter end. Effect: The College did not comply with the federal compliance requirements. Questioned Costs: None. Context: Total COVID-19 Education Stabilization Funds are $5,028,424. Repeat Finding: No. Recommendation: We recommend the College post the quarterly reports to the institution?s primary website within 10 days of the end of the calendar quarter. Views of Responsible Officials: The College will ensure that all reports are posted timely going forward.
Finding: 2021-002 Reporting Name of Contact Person: Charlotte Eubank, Chief Financial Officer Recommendation: We recommend the College post the quarterly reports to the institution?s primary website within 10 days of the end of the calendar quarter. Corrective Action: We will ensure that all reports are publicly posted timely going forward. Proposed Completion Date: Immediately
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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