EIN: 576024198
UEI: M252MDDG8EU9
Audited by: Kochenower Blake Blake Arango & Co., PA
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 December 19, 2025. 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 19, 2026 (77 days ago).
What is a management decision? →FAC accepted this audit on October 24, 2024 — management decision was due April 24, 2025.
FAC accepted this audit on January 19, 2024 — management decision was due July 19, 2024.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
FAC accepted this audit on February 8, 2022 — management decision was due August 8, 2022.
In our sample of 40 students, we found 3 students where the amount received did not agree with the amount stated in the institutional distribution plan. Cause: Upon management?s closer investigation of students that were awarded funds in amounts that varied from what was indicated, the financial aid office realized that the report that was created to provide this information has an error in the query. Specifically, whereas withdrawn courses are transcripted and counted in attempted credits, the report did not count those hours towards enrollment status. This created a mismatch in the awarding process, in particular, those students with a late withdrawal status. Effect: Students are possibly over or under awarded depending on the eligibility criteria established in the institutional distribution plan. Identification of a Repeat Finding: Not a repeat finding. Recommendation: We recommend the College monitor the system to ensure accuracy of the disbursement.
Show full finding ▾Hide full finding ▴Findings Relating to Financial Statements: There were no findings relating to financial statements. Findings and Questioned Costs Relating to Federal Awards: 2021-001 - Activities Allowed and Unallowed Federal Agency: Department of Education Program: Coronavirus Response and Relief Supplemental Appropriation Act (CRRSAA) - HEERF II, Student Portion Criteria: Institutions should carefully document how they prioritize students with exceptional need in distributing financial aid grants to students, as the Department intends to establish reporting requirements regarding the distribution of financial aid grants to students consistent with section 314(e) of CRRSAA. (CRRSAA section 314(a)(1) and Updated FAQs for CRRSAA(a)(1)) Condition: In our sample of 40 students, we found 3 students where the amount received did not agree with the amount stated in the institutional distribution plan. Cause: Upon management?s closer investigation of students that were awarded funds in amounts that varied from what was indicated, the financial aid office realized that the report that was created to provide this information has an error in the query. Specifically, whereas withdrawn courses are transcripted and counted in attempted credits, the report did not count those hours towards enrollment status. This created a mismatch in the awarding process, in particular, those students with a late withdrawal status. Effect: Students are possibly over or under awarded depending on the eligibility criteria established in the institutional distribution plan. Identification of a Repeat Finding: Not a repeat finding. Recommendation: We recommend the College monitor the system to ensure accuracy of the disbursement.
The financial aid office consulted with Information Services (IS), it was determined that that this new report was built off of a historic view which ignored withdrawals (Grades of W). In consultation with the Registrar?s Office, the report was modified to ensure that the appropriate award status was consistent with that of the enrollment status. After the initial audit finding, we changed strategies to include a 2 part review of the list of students and enrollment status. The first is done by the Registrar?s Office and the second is done by the Financial Aid Office. Both Offices will review a certain population of students and must agree prior to awarding any future direct payments to students.
FAC accepted this audit on June 1, 2021 — management decision was due December 1, 2021.
FAC accepted this audit on January 19, 2020 — management decision was due July 19, 2020.
FAC accepted this audit on October 29, 2018 — management decision was due April 29, 2019.
FAC accepted this audit on November 30, 2017 — management decision was due May 30, 2018.
FAC accepted this audit on October 31, 2016 — management decision was due May 1, 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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