EIN: 630521412
UEI: DKDNTKSQ94U5
Audited by: Mauldin & Jenkins, LLC
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 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 (26 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 February 13, 2023 — management decision was due August 13, 2023.
FAC accepted this audit on July 31, 2022 — management decision was due January 31, 2023.
Reference Number: 2021-001 Compliance Requirement: Special Tests Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Repeat of Prior Year Finding: Nonmaterial Noncompliance 2020-003 ALN Numbers and Title: Student Financial Assistance Cluster 84.063 - Federal Pell Grant Program 84.268 - Federal Direct Student Loans 84.007 ? Federal Supplemental Educational Opportunity Grants 84.033 ? Federal Work-Study Program Federal Awarding Agency: U. S. Department of Education Federal Award Numbers: P063P201050; P268K211050; P007A200066; P033A200066 Pass-through Entity: None Pass-through Award Number: None Questioned Costs: None Follow-up on the prior audit finding revealed that all necessary corrective action was not taken to calculate the return of Title IV amounts properly. Finding The College?s Summary Schedule of Prior Audit Findings indicated that corrective action was taken regarding prior year audit finding 2020-003. However, tests in the current year revealed the corrective action taken relating to the calculations was not sufficient to ensure all calculations were correctly performed. As a result, the prior year finding is brought forward as follows: According to Title 34 of the Code of Federal Regulations (CFR), Part 668.22, when a Title IV grant recipient withdraws from an institution during a period in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student, or on his behalf, the difference must be returned to the Title IV programs. If an institution is not required to take attendance and the student ceases attendance without providing official notification, for other than circumstances beyond their control, the midpoint of the payment period would be the withdrawal date used to calculate the return of Title IV funds. However, the school does have the option of using the documented last date of attendance at an academically related activity as the withdrawal date. Federal student aid regulations require institutions to return a portion of the financial aid received by a student if the student does not complete at least 60% of the calendar days in a payment period. 25 financial aid recipients who received all ?F?, ?W? or zero quality points for the full period of enrollment was randomly selected for testing. From the sample, it was determined calculations for Return of Title IV funds were applicable for 20 of the recipients. Audit tests revealed two returns were calculated incorrectly which resulted in a 10% error rate. For one calculation, an unofficial withdrawal was treated as an official withdrawal due to the College using an incorrect withdrawal date when the midpoint of the term should have been used. This resulted in the College returning $191.00 in Pell Grant funds more than required. The other calculation was due to the College determining a student had completed the term when the student had not. This should have been treated as an unofficial withdrawal with a return calculation performed for the midpoint of the term. This resulted in the College failing to return Pell Grant funds in the amount of $1,050.00. Recommendation The College should ensure calculations for Return of Title IV funds are performed correctly as required by 34 CFR 668.22. Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective action.
Show full finding ▾Hide full finding ▴Reference Number: 2021-001 Compliance Requirement: Special Tests Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Repeat of Prior Year Finding: Nonmaterial Noncompliance 2020-003 ALN Numbers and Title: Student Financial Assistance Cluster 84.063 - Federal Pell Grant Program 84.268 - Federal Direct Student Loans 84.007 ? Federal Supplemental Educational Opportunity Grants 84.033 ? Federal Work-Study Program Federal Awarding Agency: U. S. Department of Education Federal Award Numbers: P063P201050; P268K211050; P007A200066; P033A200066 Pass-through Entity: None Pass-through Award Number: None Questioned Costs: None Follow-up on the prior audit finding revealed that all necessary corrective action was not taken to calculate the return of Title IV amounts properly. Finding The College?s Summary Schedule of Prior Audit Findings indicated that corrective action was taken regarding prior year audit finding 2020-003. However, tests in the current year revealed the corrective action taken relating to the calculations was not sufficient to ensure all calculations were correctly performed. As a result, the prior year finding is brought forward as follows: According to Title 34 of the Code of Federal Regulations (CFR), Part 668.22, when a Title IV grant recipient withdraws from an institution during a period in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student, or on his behalf, the difference must be returned to the Title IV programs. If an institution is not required to take attendance and the student ceases attendance without providing official notification, for other than circumstances beyond their control, the midpoint of the payment period would be the withdrawal date used to calculate the return of Title IV funds. However, the school does have the option of using the documented last date of attendance at an academically related activity as the withdrawal date. Federal student aid regulations require institutions to return a portion of the financial aid received by a student if the student does not complete at least 60% of the calendar days in a payment period. 25 financial aid recipients who received all ?F?, ?W? or zero quality points for the full period of enrollment was randomly selected for testing. From the sample, it was determined calculations for Return of Title IV funds were applicable for 20 of the recipients. Audit tests revealed two returns were calculated incorrectly which resulted in a 10% error rate. For one calculation, an unofficial withdrawal was treated as an official withdrawal due to the College using an incorrect withdrawal date when the midpoint of the term should have been used. This resulted in the College returning $191.00 in Pell Grant funds more than required. The other calculation was due to the College determining a student had completed the term when the student had not. This should have been treated as an unofficial withdrawal with a return calculation performed for the midpoint of the term. This resulted in the College failing to return Pell Grant funds in the amount of $1,050.00. Recommendation The College should ensure calculations for Return of Title IV funds are performed correctly as required by 34 CFR 668.22. Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective action.
Corrective Action Plan: The return to Title IV calculation is a manual process that requires a staff member to review a data report and analyze to determine which students require a return calculation. Due to confusion from updated return to Title IV regulations and the complexity of a manual review, two calculations were incorrect. To help minimize the risk of errors, a second staff member will review the report and review all return to Title IV regulations. Anticipated Completion Date: December 31, 2022 Contact Person(s): Amanda Gentry, Director of Financial Aid
2020-003
FAC accepted this audit on June 22, 2021 — management decision was due December 22, 2021.
Title 34 of the Code of Federal Regulations (CFR) Part 690.80 requires the recalculation of a Federal Pell Grant award to account for changes to the student?s costs, expected family contribution (EFC), or enrollment status. For a change in the student?s enrollment status from one academic term to another term within the same award year, the institution shall recalculate the Federal Pell Grant award for the new payment period. If a student?s projected enrollment status changes during a payment period before the student begins attendance in all of his or her classes for that payment period, the institution shall recalculate the student?s enrollment status to reflect only those classes for which the student actually began attendance. A sample of forty student records were selected from the population of 1,302 student records for the financial aid award year for testing compliance with Title IV student eligibility requirements. Thirty-six of these students received Federal Pell Grant awards. Audit tests performed determined the College?s computer system failed to recalculate the Federal Pell Grant award for a change in one student?s enrollment status as required. The student officially dropped a second mini-term course without attending but received aid for the course. This resulted in a Federal Pell Grant over award of $774.00. The College has now developed a report that would compare financial aid hours to students? billed hours to allow the financial aid office to manually correct the financial aid hours and prevent overpayments. The College determined an additional three students were overpaid an additional $2,916.00 for the same error. Recommendation The College should recalculate Federal Pell Grant awards in accordance with Title 34 of the Code of Federal Regulations, Part 690.80.
Show full finding ▾Hide full finding ▴Title 34 of the Code of Federal Regulations (CFR) Part 690.80 requires the recalculation of a Federal Pell Grant award to account for changes to the student?s costs, expected family contribution (EFC), or enrollment status. For a change in the student?s enrollment status from one academic term to another term within the same award year, the institution shall recalculate the Federal Pell Grant award for the new payment period. If a student?s projected enrollment status changes during a payment period before the student begins attendance in all of his or her classes for that payment period, the institution shall recalculate the student?s enrollment status to reflect only those classes for which the student actually began attendance. A sample of forty student records were selected from the population of 1,302 student records for the financial aid award year for testing compliance with Title IV student eligibility requirements. Thirty-six of these students received Federal Pell Grant awards. Audit tests performed determined the College?s computer system failed to recalculate the Federal Pell Grant award for a change in one student?s enrollment status as required. The student officially dropped a second mini-term course without attending but received aid for the course. This resulted in a Federal Pell Grant over award of $774.00. The College has now developed a report that would compare financial aid hours to students? billed hours to allow the financial aid office to manually correct the financial aid hours and prevent overpayments. The College determined an additional three students were overpaid an additional $2,916.00 for the same error. Recommendation The College should recalculate Federal Pell Grant awards in accordance with Title 34 of the Code of Federal Regulations, Part 690.80.
Corrective Action planned: This error was due to a change in how attendance verification set up processed with the recent administrative software implementation. The set up assumed that any student who did not attend class would be a no-show mandated drop, and thus dropped from the roster and Pell recalculated. This assumption did not consider that any student can process a drop for their mini II term class since add/drop for mini II is still active when the Pell enrollment freeze occurs prior to the full term and mini I term disbursement. The financial aid staff will use an ARGOS report to check for post enrollment freeze changes to enrollment hours. This will allow enrollment hours to be recalculated prior to financial aid disbursement for any student that drops a mini II class. Responsible contact: Amanda Childress, Director of Financial Aid Anticipated completion date: April 30, 2021
According to Title 34 of the Code of Federal Regulations (CFR), Part 668.22, when a Title IV grant recipient withdraws from an institution during a period in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student, or on his behalf, the difference must be returned to the Title IV programs. If an institution is not required to take attendance and the student ceases attendance without providing official notification, for other than circumstances beyond their control, the midpoint of the payment period would be the withdrawal date used to calculate the return of Title IV funds. However, the school does have the option of using the documented last date of attendance at an academically related activity as the withdrawal date. Federal student aid regulations require institutions to return a portion of the financial aid received by a student if the student does not complete at least 60% of the calendar days in a payment period. Title 34 of the Code of Federal Regulations (CFR), Part 668.22 (f) describes that the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period of enrollment and the number calendar days completed in that period. 34 CFR Section 668.22(h)(4)(ii) states, ?Within 30 days of the date of the institution?s determination that the student withdrew, an institution must send notice to any student who owes a title IV, HEA grant overpayment as a result of the student?s withdrawal from the institution in order to recover the overpayment.? This requires the institution to perform the return to title IV calculations within 30 days. Additionally, an institution must return the amount of Title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution?s determination that the student withdrew. A sample of twenty-five financial aid recipients who received all ?F?, ?W? and zero quality points were randomly selected for testing. Two returns were calculated incorrectly which resulted in an 8% error rate. For one calculation, the College incorrectly determined the period of enrollment resulting in an incorrect number of calendar days used in the calculation. Another calculation was incorrectly treated as an unofficial withdrawal using the midpoint as the withdrawal date when the student officially withdrew after the 60% point in semester resulting in no return required. Due to the regulations put in place for the Covid-19 pandemic, no returns were made for these students resulting in no questioned costs. During the review of these twenty-five, it was noted that twelve of these Return to Title IV calculations were not prepared within the 30-day requirement. However, the federal funds were returned within the 45-day limit. Recommendation The College should ensure that Return to Title IV calculations are performed correctly and within the timeframe required by 34 CFR 668.22.
Show full finding ▾Hide full finding ▴According to Title 34 of the Code of Federal Regulations (CFR), Part 668.22, when a Title IV grant recipient withdraws from an institution during a period in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student, or on his behalf, the difference must be returned to the Title IV programs. If an institution is not required to take attendance and the student ceases attendance without providing official notification, for other than circumstances beyond their control, the midpoint of the payment period would be the withdrawal date used to calculate the return of Title IV funds. However, the school does have the option of using the documented last date of attendance at an academically related activity as the withdrawal date. Federal student aid regulations require institutions to return a portion of the financial aid received by a student if the student does not complete at least 60% of the calendar days in a payment period. Title 34 of the Code of Federal Regulations (CFR), Part 668.22 (f) describes that the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period of enrollment and the number calendar days completed in that period. 34 CFR Section 668.22(h)(4)(ii) states, ?Within 30 days of the date of the institution?s determination that the student withdrew, an institution must send notice to any student who owes a title IV, HEA grant overpayment as a result of the student?s withdrawal from the institution in order to recover the overpayment.? This requires the institution to perform the return to title IV calculations within 30 days. Additionally, an institution must return the amount of Title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution?s determination that the student withdrew. A sample of twenty-five financial aid recipients who received all ?F?, ?W? and zero quality points were randomly selected for testing. Two returns were calculated incorrectly which resulted in an 8% error rate. For one calculation, the College incorrectly determined the period of enrollment resulting in an incorrect number of calendar days used in the calculation. Another calculation was incorrectly treated as an unofficial withdrawal using the midpoint as the withdrawal date when the student officially withdrew after the 60% point in semester resulting in no return required. Due to the regulations put in place for the Covid-19 pandemic, no returns were made for these students resulting in no questioned costs. During the review of these twenty-five, it was noted that twelve of these Return to Title IV calculations were not prepared within the 30-day requirement. However, the federal funds were returned within the 45-day limit. Recommendation The College should ensure that Return to Title IV calculations are performed correctly and within the timeframe required by 34 CFR 668.22.
Corrective Action planned: This error was due to a change in how attendance verification set up processed with the recent administrative software implementation. The set up assumed that any student who did not attend class would be a no-show mandated drop, and thus dropped from the roster and Pell recalculated. This assumption did not consider that any student can process a drop for their mini II term class since add/drop for mini II is still active when the Pell enrollment freeze occurs prior to the full term and mini I term disbursement. The financial aid staff will use an ARGOS report to check for post enrollment freeze changes to enrollment hours. This will allow enrollment hours to be recalculated prior to financial aid disbursement for any student that drops a mini II class. Responsible contact: Amanda Childress, Director of Financial Aid Anticipated completion date: April 30, 2021
FAC accepted this audit on August 12, 2020 — management decision was due February 12, 2021.
FAC accepted this audit on June 19, 2019 — management decision was due December 19, 2019.
FAC accepted this audit on June 20, 2018 — management decision was due December 20, 2018.
FAC accepted this audit on April 27, 2017 — management decision was due October 27, 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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