EIN: 570518264
UEI: HVXJY2HTKK35
Audited by: Mauldin & Jenkins
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 10, 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 10, 2026 (12 days from today).
What is a management decision? →FAC accepted this audit on October 21, 2024 — management decision was due April 21, 2025.
FAC accepted this audit on January 5, 2024 — management decision was due July 5, 2024.
FAC accepted this audit on March 7, 2023 — management decision was due September 7, 2023.
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.
Show full finding ▾Hide full finding ▴2022-002. Return of Title IV Funds CFDA#: 84.033, 84.007, 84.063 Student Financial Aid Cluster 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 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.
2022-002. Return of Title IV Funds Name of Contact Person Responsible for the Corrective Action Plan: Melissa A Coker 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 2023.
FAC accepted this audit on May 11, 2022 — management decision was due November 11, 2022.
There were two students 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 is 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. 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 applicable compliance requirements.
Show full finding ▾Hide full finding ▴2021-001. Enrollment Reporting CFDA#: 84.033, 84.007, 84.063 Student Financial Aid Cluster Award Year: 2021 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) requires 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 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 is 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. 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 applicable compliance requirements.
2021 - 001 Enrollment Reporting Name of Contact Person Responsible for the Corrective Action Plan: Melissa A Coker Corrective Action Plan: The College administration has met and decided to update the attendance policy to allow for faculty to drop a student after they exceed the determined absences per class. Currently, only a student may drop a class or withdraw from a school after the first full week of class to ensure all Title IV requirements, applicable under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically those relating to student enrollment reporting, are properly adhered to during the fiscal year. Anticipated Completion Date: Fiscal year 2022.
2020-003
FAC accepted this audit on March 7, 2021 — management decision was due September 7, 2021.
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. 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 Title IV funds are properly monitored and reviewed.
Show full finding ▾Hide full finding ▴2020-002. Return of Title IV Funds CFDA#: 84.033, 84.007, 84.063 Student Financial Aid Cluster Award Year: 2020 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. 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 Title IV funds are properly monitored and reviewed.
2020-002 Return of Title IV Funds Name of Contact Person Responsible for the Corrective Action Plan: Melissa A Coker Corrective Action Plan: The College will review and update its? policies and procedures to ensure all Title IV requirements, applicable under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically those relating to Special Test 3 Return of Title IV Funds, are properly adhered to during the fiscal year . Anticipated Completion Date: Fiscal year 2021.
There was one student 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 ▴2020 003 Enrollment Reporting CFDA#: 84.033, 84.007, 84.063 Student Financial Aid Cluster Award Year: 2020 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 was one student 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
2020-003 Enrollment Reporting Name of Contact Person Responsible for the Corrective Action Plan: Melissa A Coker Corrective Action Plan: The College will review and update its? policies and procedures to ensure all Title IV requirements, applicable under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically those relating to student enrollment reporting, are properly adhered to during the fiscal year. Anticipated Completion Date: Fiscal year 2021.
FAC accepted this audit on October 31, 2019 — management decision was due May 1, 2020.
FAC accepted this audit on October 17, 2018 — management decision was due April 17, 2019.
FAC accepted this audit on April 22, 2018 — management decision was due October 22, 2018.
FAC accepted this audit on October 13, 2016 — management decision was due April 13, 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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