EIN: 630501425
UEI: MNHFU4MHGLR9
Audited by: Mauldin & Jenkins, LLC
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 9, 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 August 9, 2026 (22 days ago).
What is a management decision? →FAC accepted this audit on February 14, 2025 — management decision was due August 14, 2025.
FAC accepted this audit on February 9, 2024 — management decision was due August 9, 2024.
FAC accepted this audit on April 10, 2023 — management decision was due October 10, 2023.
FAC accepted this audit on May 19, 2022 — management decision was due November 19, 2022.
Reference Number: 2021-001 Compliance Requirement: Reporting Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance AL Number(s) and Title(s): 84-425 - Higher Education Emergency Relief Fund (HEERF) Federal Awarding Agency: U.S. Department of Education Federal Award Number: P425E202141 P425F201402 P425J200122 Pass-through Entity: None Pass-through Award Number: None Questioned Costs: None The College failed to accurately report expended funds on the HEERF quarterly reports and the HEERF annual report. Finding The Coronavirus Aid, Relief, and Economic Security (CARES) Act, Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA), and the American Rescue Plan (ARP) established and funded the Higher Education Emergency Relief Fund (HEERF). The reporting requirements for HEERF funding include a Quarterly Budget and Expenditure Report (QBER). Expenditures of awards funded by HEERF I, II, III Sections 18004(a)(1) Institutional Portion, 18004(a)(2), and 18004(a)(3) should be reported using the QBER form developed by the grantor. The form is required to be posted on the institution?s primary website. The College was awarded an Institutional Portion grant under 18004(a)(1) and a Historically Black Colleges and Universities (HBCU) grant under 18004(a)(2). Each of the College's quarterly reports during the fiscal year were selected for review. Audit tests revealed that for three reports out of the four reviewed, reported expenditures did not agree with the general ledger. The differences are outlined below. ? Quarter Ending 12/31/2020: The total quarterly expenditures reported was $293,162.61. However, the general ledger reflected $282,146.69. The College reported $11,015.92 more than the general ledger. ? Quarter Ending 6/30/2021: The total quarterly expenditures reported was $2,672,761.93. However, the general ledger reflected $2,769,302.11. The College reported $96,540.18 less than the general ledger. ? Quarter Ending 9/30/2021: The total quarterly expenditures reported was $4,542,386.00. However, the general ledger reflected $5,488,125.03. The College reported $945,739.03 less than the general ledger. In addition to the QBER, an annual performance report is required covering the calendar year. Since the College did not report accurate expenditures on the quarter report ending 12/31/2020, the expenditures reported in the annual performance report for calendar year 2020 were $11,015.92 more than the general ledger. Documentation for the differences was requested from the College; however, the College failed to retain supporting documentation for the amounts reported. Therefore, an explanation was not provided for the variances from the general ledger. Additionally, it was noted that an individual, other than the preparer, did not review the report for accuracy. Consequently, amounts reported may not be accurate. Recommendation The College should design and implement internal controls to ensure compliance with HEERF reporting requirements which include retaining support for and reporting accurate expenditures on the quarterly reports and annual performance report. Views of Responsible Officials of the Auditee
Show full finding ▾Hide full finding ▴Reference Number: 2021-001 Compliance Requirement: Reporting Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance AL Number(s) and Title(s): 84-425 - Higher Education Emergency Relief Fund (HEERF) Federal Awarding Agency: U.S. Department of Education Federal Award Number: P425E202141 P425F201402 P425J200122 Pass-through Entity: None Pass-through Award Number: None Questioned Costs: None The College failed to accurately report expended funds on the HEERF quarterly reports and the HEERF annual report. Finding The Coronavirus Aid, Relief, and Economic Security (CARES) Act, Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA), and the American Rescue Plan (ARP) established and funded the Higher Education Emergency Relief Fund (HEERF). The reporting requirements for HEERF funding include a Quarterly Budget and Expenditure Report (QBER). Expenditures of awards funded by HEERF I, II, III Sections 18004(a)(1) Institutional Portion, 18004(a)(2), and 18004(a)(3) should be reported using the QBER form developed by the grantor. The form is required to be posted on the institution?s primary website. The College was awarded an Institutional Portion grant under 18004(a)(1) and a Historically Black Colleges and Universities (HBCU) grant under 18004(a)(2). Each of the College's quarterly reports during the fiscal year were selected for review. Audit tests revealed that for three reports out of the four reviewed, reported expenditures did not agree with the general ledger. The differences are outlined below. ? Quarter Ending 12/31/2020: The total quarterly expenditures reported was $293,162.61. However, the general ledger reflected $282,146.69. The College reported $11,015.92 more than the general ledger. ? Quarter Ending 6/30/2021: The total quarterly expenditures reported was $2,672,761.93. However, the general ledger reflected $2,769,302.11. The College reported $96,540.18 less than the general ledger. ? Quarter Ending 9/30/2021: The total quarterly expenditures reported was $4,542,386.00. However, the general ledger reflected $5,488,125.03. The College reported $945,739.03 less than the general ledger. In addition to the QBER, an annual performance report is required covering the calendar year. Since the College did not report accurate expenditures on the quarter report ending 12/31/2020, the expenditures reported in the annual performance report for calendar year 2020 were $11,015.92 more than the general ledger. Documentation for the differences was requested from the College; however, the College failed to retain supporting documentation for the amounts reported. Therefore, an explanation was not provided for the variances from the general ledger. Additionally, it was noted that an individual, other than the preparer, did not review the report for accuracy. Consequently, amounts reported may not be accurate. Recommendation The College should design and implement internal controls to ensure compliance with HEERF reporting requirements which include retaining support for and reporting accurate expenditures on the quarterly reports and annual performance report. Views of Responsible Officials of the Auditee
Corrective Action Plan: Internal controls are now in place for HEERF reporting, both quarterly and annual, to ensure that the amounts reported match the general ledger. The grants accountant and grants budget manager work together to extract the financial information and sort into the proper categories. Backup documentation is printed and saved from Banner for the matching quarter. Once each HEERF report is completed, the Director of Financial Services and Dean of Financial and Administrative Services reviews and then forwards to Dean of Institutional Effectiveness. Grants, and Special Projects, who reviews and forwards to the President for final approval before the report is posted to the college website. Reports referenced in this finding have been reviewed and corrected. Completion Date: March 31. 2022 Contact Person(s): Kevin McFry Dean of Financial and Administrative Services
FAC accepted this audit on June 21, 2021 — management decision was due December 21, 2021.
FAC accepted this audit on June 12, 2020 — management decision was due December 12, 2020.
FAC accepted this audit on April 9, 2019 — management decision was due October 9, 2019.
FAC accepted this audit on March 22, 2018 — management decision was due September 22, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 20, 2017 — management decision was due September 20, 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.
Browse other Single Audit organizations in Alabama →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
