EIN: 570425905
UEI: TV5WJEF3N9Z7
Audited by: Mauldin & Jenkins Llc
Oversight agency: 84 [Department of Education]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 20, 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 20, 2026 (5 days from today).
What is a management decision? →FAC accepted this audit on October 7, 2024 — management decision was due April 7, 2025.
FAC accepted this audit on January 10, 2024 — management decision was due July 10, 2024.
There was one student where the College failed to initiate the electronic funds transfer to the Department of Education within the 45-day timeframe. Context: We addressed this matter with College management who are aware of the requirements of review of all student withdrawals to determine Title IV refunds and timely return of funds. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the College failing to review student withdrawals in a timely manner. Recommendation: We recommend the College review and update its policies and procedures to ensure all Title IV funds are returned in a timely manner. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all Title IV funds are properly monitored and reviewed. SECTION
Show full finding ▾Hide full finding ▴Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require that, when there are Title IV funds to be returned, that they be deposited or transferred into the student financial aid account or an electronic funds transfer initiated to the Department of Education as soon as possible, but no later than 45 days after the institution determines that a student withdrew. Condition: There was one student where the College failed to initiate the electronic funds transfer to the Department of Education within the 45-day timeframe. Context: We addressed this matter with College management who are aware of the requirements of review of all student withdrawals to determine Title IV refunds and timely return of funds. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the College failing to review student withdrawals in a timely manner. Recommendation: We recommend the College review and update its policies and procedures to ensure all Title IV funds are returned in a timely manner. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all Title IV funds are properly monitored and reviewed. SECTION
Name of Contact Person Responsible for the Corrective Action Plan: Beth Young Corrective Action Plan: The College administration has met and is in the process of implementing controls and procedures to ensure that all Title IV funds are properly monitored and reviewed. Anticipated Completion Date: Fiscal year 2024.
FAC accepted this audit on October 24, 2022 — management decision was due April 24, 2023.
FAC accepted this audit on April 24, 2022 — management decision was due October 24, 2022.
FAC accepted this audit on March 18, 2021 — management decision was due September 18, 2021.
FAC accepted this audit on October 28, 2019 — management decision was due April 28, 2020.
FAC accepted this audit on October 8, 2018 — management decision was due April 8, 2019.
FAC accepted this audit on October 10, 2017 — management decision was due April 10, 2018.
FAC accepted this audit on October 2, 2016 — management decision was due April 2, 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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