EIN: 520591421
UEI: Z2RUETN8LLM4
Single Audit filed under EIN: 850162247
Audited by: CBIZ CPAs P.C.
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 4, 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 4, 2026 (71 days ago).
What is a management decision? →FAC accepted this audit on December 16, 2024 — management decision was due June 16, 2025.
FAC accepted this audit on March 17, 2021 — management decision was due September 17, 2021.
FAC accepted this audit on January 13, 2020 — management decision was due July 13, 2020.
Criteria: The College did not submit its Data Collection form to the Federal Clearinghouse by the required due date. The College's student financial assistance cluster includes CFDA numbers 84.268, 84.038, 84.063, 84.033, and 84.007. Context: The College's Data Collection Form was submitted to the Federal Clearinghouse on June 12, 2019. The Data Collection Form was required to be submitted to the Federal Clearinghouse by January 7, 2019. Criteria: Federal regulations require that the Data Collection Form be submitted within 30 days of receipt or within nine months of an organization's fiscal year end, whichever is earliest. Cause: The Data Collection Form was prepared by the College's auditor, Raffa, P.C., in the Federal Clearinghouse's system within 30 days of issuance of the audit report, the reort was not finalized and transmitted in a timely manner due to technology difficulties encountered as a result of the merger of Raffa into Marcum. This oversight was detected by in June 2019 and promptly corrected. Additionally, the College did not have established internal controls in place to detect the late submission of the Data Collection Form. Effect: The College was not in compliance with Federal regulation requiring the timely submission of the Data Collection Form. Questioned Cost: None. Repeat Finding: No. Recommendation: We recommend that the College implement specific internal control procedures to track all reports that required to be filed for its federal program and ensure that the reports are filed in a timely manner.
Show full finding ▾Hide full finding ▴Criteria: The College did not submit its Data Collection form to the Federal Clearinghouse by the required due date. The College's student financial assistance cluster includes CFDA numbers 84.268, 84.038, 84.063, 84.033, and 84.007. Context: The College's Data Collection Form was submitted to the Federal Clearinghouse on June 12, 2019. The Data Collection Form was required to be submitted to the Federal Clearinghouse by January 7, 2019. Criteria: Federal regulations require that the Data Collection Form be submitted within 30 days of receipt or within nine months of an organization's fiscal year end, whichever is earliest. Cause: The Data Collection Form was prepared by the College's auditor, Raffa, P.C., in the Federal Clearinghouse's system within 30 days of issuance of the audit report, the reort was not finalized and transmitted in a timely manner due to technology difficulties encountered as a result of the merger of Raffa into Marcum. This oversight was detected by in June 2019 and promptly corrected. Additionally, the College did not have established internal controls in place to detect the late submission of the Data Collection Form. Effect: The College was not in compliance with Federal regulation requiring the timely submission of the Data Collection Form. Questioned Cost: None. Repeat Finding: No. Recommendation: We recommend that the College implement specific internal control procedures to track all reports that required to be filed for its federal program and ensure that the reports are filed in a timely manner.
The College will establish procedures to identify all reports required to be filed for its federal programs and ensure that the reports are filed in a timely manner.
FAC accepted this audit on June 11, 2019 — management decision was due December 11, 2019.
FAC accepted this audit on March 25, 2018 — management decision was due September 25, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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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