EIN: 520848273
UEI: RXBYMPLH7J74
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 11, 2023. 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 11, 2023, which was (1137 days ago).
What is a management decision? →Criteria or specific requirement: Compliance ? The Code of Federal Regulations, 2 CFR section 200.328-200.329 requires that institutions publicly post certain information on their website. Institutions must publicly post their report as soon as possible, but no later than 30 days after the publication of the notice or 30 days after the date ED first obligated funds under HEERF I, II, or III to the institution for Emergency Financial Aid Grants to Students, whichever comes later. The report must be updated no later than 10 days after the end of each calendar quarter (September 30, and December 31, March 31, June 30). Internal Control ? Per 2 CFR section 200.303(a), a non-Federal entity must: 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 College did not complete the initial quarterly reporting for the HEERF II (CRRSAA) and HEERF III (ARP) grant. Context: This condition occurred for 4 out of 5 quarterly student reports selected for testing. Cause: Management of the College was unaware of the reporting requirement. Effect: The required information related to the Student Aid Portion of the HEERF funds was not made available to parties of interest in a timely fashion. Repeat Finding: Yes, prior year finding 2021-001 Questioned costs: None noted as the reporting requirement does not affect the allowability of costs and/or activities. Recommendation: Corrective action was taken as of April 20, 2022.
Recommendation: The College should review the reporting requirements and implement procedures to ensure that all required reports are issued / posted in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A review of the Department of Education?s reporting requirements for the HEERF Student funding has been completed, by all parties involved. The missing reports are finalized and posted to the College?s internet. The Financial Aid and Financial Services-Grants departments will monitor communication from the Dept of Ed, sharing information received by each, thereby ensuring future reporting requirements are fulfilled. Name(s) of the contact person(s) responsible for corrective action: Christian Zimmerman Planned completion date for corrective action plan: April 20, 2022
2021-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 17, 2022. 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 October 17, 2022, which was (1404 days ago).
What is a management decision? →GSA_MIGRATION
The College of Southern Maryland respectfully submits the following corrective action plan for the year ended June 30, 2021.Audit period: July 1, 2020 to June 30, 2021The findings from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the numbers assigned in the schedule.FINDINGS?FEDERAL AWARD PROGRAMS AUDITSU.S. Department of Education2021-001: HEERF Student Aid Portion Public ReportingEducation Stabilization Fund ? CFDA No. 84.425Recommendation: The College should review the reporting requirements and implement procedures to ensure that all required reports are issued / posted in a timely manner.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: A review of the Department of Education?s reporting requirements for the HEERF Student funding has been completed, by all parties involved. The missing report will be finalized and posted to the College?s internet The Financial Aid and Financial Services-Grants departments will monitor communication from the Dept of Ed, sharing information received by each, thereby ensuring future reporting requirements are fulfilled.Name(s) of the contact person(s) responsible for corrective action: Christian ZimmermanPlanned completion date for corrective action plan: April 20, 2022If the Department of Education has questions regarding this plan, please call Judith Mills, VP of Financial Services at 301-934-7715.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 2, 2020. 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 2, 2020, which was (2241 days ago).
What is a management decision? →Condition: The College utilized an inaccurate withdrawal date in the return of Title IV fund calculation, which resulted in an inaccurate amount being returned to the U.S. Department of Education. Criteria or specific requirement: According to the Code of Federal Regulations (CFR), Title 34, Section 668-22, when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period in which the recipient began attendance, the institution must determine the amount of Title IV assistance earned by the student as of the student?s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. In accordance with CFR, Title 34, Section 668-22, returned funds are to be allocated in the following order: unsubsidized, subsidized and then Pell Grants. In addition, the institution must make the disbursement as soon as possible, but no later than 45 days after the date of the institution's determination that the student withdrew, as defined in paragraph (l)(3). Questioned Costs: $351 Context: During our testing of return of Title IV funds, we noted 1 of the 21 students selected for testing included an inaccurate withdrawal date. Effect: The Return of Title IV calculation could contained an error that required an additional amount be returned to the U.S. Department of Education. Cause: When completing the Return of Title IV funds calculation, the preparer utilized the date that the student?s class was canceled in lieu of withdrawal date, which was the last date of attendance. Recommendation: We recommend that the College strengthen its review of the Return of Title IV funds calculations. Views of responsible officials and planned corrective actions: See corrective action plan.
Finding 2019-001: The College utilized an inaccurate withdrawal date in the return of Title IV fund calculation, which resulted in an inaccurate amount being returned to the Department of Education. Response: The Financial Assistance Department utilizes a weekly report of students with financial aid who have dropped a course to determine if a return of Title IV calculation must be completed. If a student is currently enrolled in another course at the time of a course drop, the student is not a return of Title IV funds. The student for which the finding occurred had classes that were dropped on different dates. At the time the student dropped the second class, they were enrolled in a class that was subsequently canceled by the institution. The return of Title IV calculation was performed based on the date of the class cancelation, not the date of the previous course drop. The institution will perform an updated return of Title IV calculation and anticipates additional funds to be returned to the Department of Education. The institution will ensure that two Financial Assistance Department staff members will perform / review return of Title IV calculations to ensure the correct information is used when determining a student?s revised eligibility for Title IV aid for the enrollment period.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 20, 2018. 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 20, 2019, which was (2619 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 23, 2017. 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 August 23, 2017, which was (3285 days ago).
What is a management decision? →GSA_MIGRATION
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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