EIN: 620488046
UEI: DLTJBDQBGBC9
Audited by: Crosslin, PLLC
Cognizant agency: 93 [Department of Health and Human Services]
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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 July 31, 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 January 31, 2027 (150 days from today).
What is a management decision? →Federal Program: Research and Development Cluster Criteria The College, as a pass-through entity, is required to monitor the activities of subrecipients as necessary to ensure subawards are used for authorized purposes and in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Such monitoring includes reviewing financial and programmatic reports, following up on identified deficiencies, ensuring timely corrective action, and maintaining adequate documentation evidencing the performance of monitoring and oversight procedures. Condition During testing of subrecipient monitoring procedures for the Research and Development Cluster, the College was unable to provide documentation evidencing that required subrecipient monitoring confirmations and related monitoring procedures were performed for one of their subrecipients during the period July 1, 2024 through June 30, 2025. Management indicated that due to staffing turnover within the Grants & Contracts Office, the College could not verify whether monitoring confirmations were requested or received during the audit period. In addition, supporting documentation evidencing the performance of monitoring activities was not maintained or available for audit review. Cause The College experienced staffing turnover within the Grants & Contracts Office which resulted in a breakdown in controls over subrecipient monitoring documentation retention and oversight procedures. Effect The College was unable to demonstrate compliance with subrecipient monitoring requirements in accordance with 2 CFR §200.332. As a result, there is an increased risk that noncompliance by subrecipients may not be identified, monitored, or addressed in a timely manner. Questioned Costs None. Recommendation We recommend the College strengthen controls over subrecipient monitoring by: implementing formalized monitoring procedures and documentation retention requirements, maintaining centralized records of monitoring activities and confirmations, assigning clear responsibility for monitoring oversight, and implementing supervisory review controls to ensure compliance with Uniform Guidance requirements. Views of Responsible Officials See Management Corrective Action Plan. The College had no prior year findings reported.
Show full finding ▾Hide full finding ▴Federal Program: Research and Development Cluster Criteria The College, as a pass-through entity, is required to monitor the activities of subrecipients as necessary to ensure subawards are used for authorized purposes and in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Such monitoring includes reviewing financial and programmatic reports, following up on identified deficiencies, ensuring timely corrective action, and maintaining adequate documentation evidencing the performance of monitoring and oversight procedures. Condition During testing of subrecipient monitoring procedures for the Research and Development Cluster, the College was unable to provide documentation evidencing that required subrecipient monitoring confirmations and related monitoring procedures were performed for one of their subrecipients during the period July 1, 2024 through June 30, 2025. Management indicated that due to staffing turnover within the Grants & Contracts Office, the College could not verify whether monitoring confirmations were requested or received during the audit period. In addition, supporting documentation evidencing the performance of monitoring activities was not maintained or available for audit review. Cause The College experienced staffing turnover within the Grants & Contracts Office which resulted in a breakdown in controls over subrecipient monitoring documentation retention and oversight procedures. Effect The College was unable to demonstrate compliance with subrecipient monitoring requirements in accordance with 2 CFR §200.332. As a result, there is an increased risk that noncompliance by subrecipients may not be identified, monitored, or addressed in a timely manner. Questioned Costs None. Recommendation We recommend the College strengthen controls over subrecipient monitoring by: implementing formalized monitoring procedures and documentation retention requirements, maintaining centralized records of monitoring activities and confirmations, assigning clear responsibility for monitoring oversight, and implementing supervisory review controls to ensure compliance with Uniform Guidance requirements. Views of Responsible Officials See Management Corrective Action Plan. The College had no prior year findings reported.
Action Taken/Planned: Management acknowledges the deficiencies identified in subrecipient monitoring controls during FY25. These deficiencies occurred during a period of substantial growth in the College's sponsored programs portfolio, organizational restructuring, staffing constraints, and continued refinement of grants administration processes. In response, the College implemented a comprehensive transformation of its grants management framework during FY26. Corrective actions include establishment of the Unified Grants Hub, creation of a dedicated Subaward Manager position, addition of specialized post-award personnel, establishment of a Grants Management Task Force, implementation of formalized subrecipient monitoring procedures and documentation requirements, expansion of grants management training, enhanced coordination among Finance, Research Administration, Compliance, Budget, and Treasury functions, and deployment of Power BI reporting tools to strengthen oversight and compliance monitoring. Anticipated Completion Date/Date Completed: The majority of corrective actions were implemented during FY2026. The Unified Grants Hub, staffing enhancements, Grants Management Task Force, and enhanced monitoring procedures were operational as of June 30, 2026. Ongoing monitoring and compliance reviews will continue thereafter.
FAC accepted this audit on May 2, 2025 — management decision was due November 2, 2025.
FAC accepted this audit on March 8, 2024 — management decision was due September 8, 2024.
FAC accepted this audit on December 12, 2022 — management decision was due June 12, 2023.
FAC accepted this audit on February 2, 2022 — management decision was due August 2, 2022.
FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
FAC accepted this audit on January 15, 2020 — management decision was due July 15, 2020.
FAC accepted this audit on December 17, 2018 — management decision was due June 17, 2019.
FAC accepted this audit on February 4, 2018 — management decision was due August 4, 2018.
FAC accepted this audit on November 17, 2016 — management decision was due May 17, 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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