EIN: 631191637
UEI: L2M1W6GK1L47
Audited by: MERCER & ASSOCIATES, P.C.
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 15, 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 May 15, 2023 (1212 days ago).
What is a management decision? →Certain financial aid grants to students were applied to outstanding balances with verbal consent. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Certain financial aid grants to students were applied to outstanding balances without proper written consent. Cause: Policies and procedures were not followed to ensure transactions are in compliance with regulations. Repeat of a Prior-Year Finding: No Recommendation: The Board should strengthen its policies and procedures over proper procedures to ensure that expenditures are in compliance. View of Responsible Officials: The Board and management agree with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Education; Assistance Listing #84.425E, for 8/1/2021 through 7/31/2022. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain financial aid grants to students were applied to outstanding balances with verbal consent. Context: This is a condition identified per review of the Board?s compliance with specified requirements using a statistically valid sample. Effect: Certain financial aid grants to students were applied to outstanding balances without proper written consent. Cause: Policies and procedures were not followed to ensure transactions are in compliance with regulations. Repeat of a Prior-Year Finding: No Recommendation: The Board should strengthen its policies and procedures over proper procedures to ensure that expenditures are in compliance. View of Responsible Officials: The Board and management agree with this finding.
Finding: Certain financial aid grants to students, Assistance Listing #84.425E, were applied to outstanding balances with verbal consent rather than written consent. Response: The Board should strengthen its policies and procedures over proper procedures to ensure that expenditures are in compliance. Anticipated Completion Date: November 15, 2022
FAC accepted this audit on December 13, 2021 — management decision was due June 13, 2022.
FAC accepted this audit on November 22, 2020 — management decision was due May 22, 2021.
FAC accepted this audit on November 13, 2019 — management decision was due May 13, 2020.
FAC accepted this audit on December 10, 2018 — management decision was due June 10, 2019.
FAC accepted this audit on April 25, 2018 — management decision was due October 25, 2018.
FAC accepted this audit on June 20, 2017 — management decision was due December 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.
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