EIN: 630288850
UEI: GSA_MIGRATION
Audited by: HAYNES DOWNARD LLP
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 18, 2022. 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 18, 2022 (1415 days ago).
What is a management decision? →The College ceased academic operations effective July 31, 2021. Due to cost constraints managementhas chosen not to have an audit of financial statements for the year ended June 30, 2021, a necessarycomponent of the single audit requirement.Effects:The effects of this decision have not been determined.Recommendation:Based on our communications with the U.S. Department of Education, the compliance audit of theCollege?s major federal programs is sufficient for the close-out process as the College has closed and isno longer eligible to participate in these programs. Accordingly, we have no recommendation forcorrective action.2021-002
Show full finding ▾Hide full finding ▴2021-001 SINGLE AUDIT REQUIREMENTAward Programs:Student Financial Aid Cluster and Higher Education Emergency Relief Fund ProgramsCriteria:Entities that expend $750,000 or more in federal awards are required to have a single audit performed inaccordance with the Uniform Guidance.Cause/Condition:The College ceased academic operations effective July 31, 2021. Due to cost constraints managementhas chosen not to have an audit of financial statements for the year ended June 30, 2021, a necessarycomponent of the single audit requirement.Effects:The effects of this decision have not been determined.Recommendation:Based on our communications with the U.S. Department of Education, the compliance audit of theCollege?s major federal programs is sufficient for the close-out process as the College has closed and isno longer eligible to participate in these programs. Accordingly, we have no recommendation forcorrective action.2021-002
Judson College agrees with the audit finding. The College has closed and is no longerparticipating in federal award programs. Accordingly, no corrective action will be taken inresponse to the finding.
The College did not identify changes to reporting requirements for awards provided underHEERF programs.Effects:Lack of oversight of program requirements resulted in noncompliance, as described in 2021-003.Recommendation:We have no recommendation for correction action, as the College has closed.
Show full finding ▾Hide full finding ▴2021-002 REPORTING ? INTERNAL CONTROL OVER COMPLIANCESignificant DeficiencyAward Programs:HEERF Student Portion (84.425E) and HEERF Institutional Portion (84.425F)Criteria:Recipients of federal awards should have sufficient internal control over compliance to ensure reports areprovided for the federal programs that it participates in.Cause/Condition:The College did not identify changes to reporting requirements for awards provided underHEERF programs.Effects:Lack of oversight of program requirements resulted in noncompliance, as described in 2021-003.Recommendation:We have no recommendation for correction action, as the College has closed.
REPORTING ? INTERNAL CONTROL OVER COMPLIANCEJudson College agrees with the audit finding. The College has closed and is no longerparticipating in federal award programs. Accordingly, no corrective action will be taken inresponse to the finding.
Due to the internal control failure described in 2021-002, the College did not submit quarterly and annualreports for expenditures of student and institutional funds provided under the Coronavirus Response andRelief Supplemental Appropriations Act (CRRSAA) ? HEERF II and quarterly reports for expenditures ofstudent funds provided under the American Rescue Plan (ARP) ? HEERF III.Questioned Costs:None.Cause:The College was not aware of reporting requirements for HEERF II and HEERF III funds.Effects:The College is not in compliance with the HEERF reporting requirements.Recommendation:We recommend that the College obtain a determination from the U.S. Department of Education as towhich reports are necessary to be provided.
Show full finding ▾Hide full finding ▴2021-003 REPORTING - COMPLIANCEAward Programs:HEERF Student Portion (84.425E) and HEERF Institutional Portion (84.425F)Criteria:Institutions are required to provide quarterly and annual expenditure reports in accordance withguidelines established by the U.S. Department of Education.Cause/Condition:Due to the internal control failure described in 2021-002, the College did not submit quarterly and annualreports for expenditures of student and institutional funds provided under the Coronavirus Response andRelief Supplemental Appropriations Act (CRRSAA) ? HEERF II and quarterly reports for expenditures ofstudent funds provided under the American Rescue Plan (ARP) ? HEERF III.Questioned Costs:None.Cause:The College was not aware of reporting requirements for HEERF II and HEERF III funds.Effects:The College is not in compliance with the HEERF reporting requirements.Recommendation:We recommend that the College obtain a determination from the U.S. Department of Education as towhich reports are necessary to be provided.
REPORTING - COMPLIANCEJudson College agrees with the audit finding. The College has closed and is no longerparticipating in federal award programs. Accordingly, no corrective action will be taken inresponse to the finding
FAC accepted this audit on February 8, 2021 — management decision was due August 8, 2021.
FAC accepted this audit on January 28, 2020 — management decision was due July 28, 2020.
FAC accepted this audit on April 4, 2019 — management decision was due October 4, 2019.
FAC accepted this audit on January 29, 2018 — management decision was due July 29, 2018.
FAC accepted this audit on March 21, 2017 — management decision was due September 21, 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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