EIN: 570510554
UEI: CW7UQ4NXS2U4
Audited by: Mauldin and Jenkins
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 14, 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 October 14, 2026 (39 days from today).
What is a management decision? →FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
2024-004. Enrollment Reporting AL#: 84.033, 84.007, 84.063 Student Financial Aid Cluster Award Year: 2024 Criteria: Title IV requires institutions to complete and report within a minimum of 60 days student status changes to the National Student Loan Data System (NSLDS). Condition and cause: During the fiscal year 2024, the College failed to timely report student status changes to the NSLDS in 3 out of a total of 60 instances within the required timeframe. Context: We addressed the matter with the College management who are aware of the enrollment reporting requirements to the National Student Loan Data System. 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. Recommendation: We recommend the College review and update its policies and procedures to ensure all enrollment status changes are reviewed and submitted in a timely manner in accordance with federal requirements. View of Management and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all student enrollment status changes are reviewed and submitted in accordance with applicable compliance requirements.
Show full finding ▾Hide full finding ▴2024-004. Enrollment Reporting AL#: 84.033, 84.007, 84.063 Student Financial Aid Cluster Award Year: 2024 Criteria: Title IV requires institutions to complete and report within a minimum of 60 days student status changes to the National Student Loan Data System (NSLDS). Condition and cause: During the fiscal year 2024, the College failed to timely report student status changes to the NSLDS in 3 out of a total of 60 instances within the required timeframe. Context: We addressed the matter with the College management who are aware of the enrollment reporting requirements to the National Student Loan Data System. 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. Recommendation: We recommend the College review and update its policies and procedures to ensure all enrollment status changes are reviewed and submitted in a timely manner in accordance with federal requirements. View of Management and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all student enrollment status changes are reviewed and submitted in accordance with applicable compliance requirements.
2024-004. Enrollment Reporting Name of Contact Person Responsible for the Corrective Action Plan: Anne Jones, Registrar Corrective Action Plan: The College acknowledges the obligation of reporting and correcting student enrollment statuses with the National Student Clearinghouse (NSC) and the National Student Loan Data System (NSLDS). The College has established a procedure to ensure that all student enrollment status changes are reviewed and submitted in accordance with the applicable compliance requirements. The Registrar’s Office will upload an enrollment report to the National Student Clearinghouse approximately one week after the start of each term once no shows have been removed from class rosters for said term. An enrollment report will be uploaded to the National Student Clearinghouse within a minimum of 45 days of each submission to remain in compliance. To remain in compliance with the 60-day requirement set by the NSLDS, the Registrar’s Office will review and correct all student enrollment status changes with the National Student Clearinghouse and the National Student Loan Data System within approximately ten (10) business days after each submission has been collected and reviewed by the National Student Clearinghouse. Anticipated Completion Date: By June 30, 2025
FAC accepted this audit on March 15, 2024 — management decision was due September 15, 2024.
FAC accepted this audit on June 5, 2023 — management decision was due December 5, 2023.
2022-002. Reporting CFDA#: 84.425E, 84.425F, 84.425L, 84.425D, 84.425C Education Stabilization Fund Award Year: 2022 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 institutions to complete and submit the Higher Education Emergency Relief Funds (HEERF) Annual Report by May 6, 2022. Condition and Cause: Internal controls were not sufficient to ensure the HEERF Annual Report was submitted by the established May 6th deadline. Context: We addressed the matter with College management who are aware of the requirements to submit the HEERF Annual Report by May 6, 2022. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance of reporting requirements of federal funds that are not detected during the normal course of business. Recommendation: We recommend the College review and update its policies and procedures to ensure all reporting requirements are met under the Uniform Guidance. 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 all reporting requirements are met under the Uniform Guidance.
Show full finding ▾Hide full finding ▴2022-002. Reporting CFDA#: 84.425E, 84.425F, 84.425L, 84.425D, 84.425C Education Stabilization Fund Award Year: 2022 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 institutions to complete and submit the Higher Education Emergency Relief Funds (HEERF) Annual Report by May 6, 2022. Condition and Cause: Internal controls were not sufficient to ensure the HEERF Annual Report was submitted by the established May 6th deadline. Context: We addressed the matter with College management who are aware of the requirements to submit the HEERF Annual Report by May 6, 2022. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance of reporting requirements of federal funds that are not detected during the normal course of business. Recommendation: We recommend the College review and update its policies and procedures to ensure all reporting requirements are met under the Uniform Guidance. 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 all reporting requirements are met under the Uniform Guidance.
2022-001. Financial Closeout and Reporting Name of Contact Person Responsible for the Corrective Action Plan: Bobby Boyd, Finance Director Corrective Action Plan: The College will implement the necessary controls and procedures to ensure that the College performs timely and accurate financial closeout procedures in order for the College to produce its monthly and annual financial statements. Anticipated Completion Date: Fiscal Year 2023 2022-002. Reporting Name of Contact Person Responsible for the Corrective Action Plan: Bobby Boyd, Finance Director Corrective Action Plan: The College will implement proper internal controls and procedures to ensure that all Uniform Guidance reporting requirements are met. Anticipated Completion Date: Fiscal year 2023
FAC accepted this audit on July 18, 2022 — management decision was due January 18, 2023.
There were two students identified where the College failed to timely report the status change to the National Student Loan Data System. Context: We addressed the matter with College management who are aware of the requirements of review of roster files and reporting requirements to the National Student Loan Data System. 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 and submit student roster files in a timely manner. Recommendation: We recommend the College review and update its policies and procedures to ensure all roster files are reviewed and submitted in a timely manner Views of Responsible Officials and Planned Corrective Action: We concur with the finding. Due to COVID-19 causing shutdowns, limiting of workforce, and shifting instruction to completely online, a delay in normal processes occurred. The College is in the process of implementing controls and procedures to ensure that all student roster files are reviewed and submitted in accordance with appliance compliance requirements
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 institutions to complete and report roster files within a minimum of 60 days for student status changes to the National Student Loan Data System. Condition: There were two students identified where the College failed to timely report the status change to the National Student Loan Data System. Context: We addressed the matter with College management who are aware of the requirements of review of roster files and reporting requirements to the National Student Loan Data System. 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 and submit student roster files in a timely manner. Recommendation: We recommend the College review and update its policies and procedures to ensure all roster files are reviewed and submitted in a timely manner Views of Responsible Officials and Planned Corrective Action: We concur with the finding. Due to COVID-19 causing shutdowns, limiting of workforce, and shifting instruction to completely online, a delay in normal processes occurred. The College is in the process of implementing controls and procedures to ensure that all student roster files are reviewed and submitted in accordance with appliance compliance requirements
2021-003. Enrollment Reporting Name of Contact Person Responsible for the Corrective Action Plan: Ken Burton, Finance Director Corrective Action Plan: The College will implement proper controls and procedures to ensure that all student roster files are reviewed and submitted in accordance with the appliance compliance requirements. Anticipated Completion Date: Fiscal year 2022.
FAC accepted this audit on April 19, 2021 — management decision was due October 19, 2021.
FAC accepted this audit on September 30, 2019 — management decision was due March 30, 2020.
FAC accepted this audit on October 8, 2018 — management decision was due April 8, 2019.
FAC accepted this audit on October 25, 2017 — management decision was due April 25, 2018.
FAC accepted this audit on October 6, 2016 — management decision was due April 6, 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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