EIN: 680259118
UEI: GSA_MIGRATION
Audited by: WEWORSKI & ASSOCIATES CPAS
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 March 30, 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 September 30, 2022 (1432 days ago).
What is a management decision? →FINDING 2021-001 Federal Grantor/Program or Cluster Title COVID-19 Education Stabilization Fund Federal CFDA Number 84.425 Criteria - The U.S. Department of Education Office of Inspector General requires that organizations that receive Higher Education Emergency Relief Fund (HEERF) Grants through the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) follow the procurement standards set out at 2 C.F.R. ?? 200.318 through 200.326. Organizations must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 C.F .R. part 200. Condition - The Organization could not provide support that the required procurement standards set out at 2 C.F.R. ?? 200.318 through 200.326 were followed for expenditures classified as small purchases. Cause - It appears the Organization was unaware of the procurement requirements and did not establish the required policies and procedures related to procurements. Effect - Four out of the 41 procurement transactions selected for testing were identified as small purchases. For each ofthe four transactions, the Organization was unable to provide support that the required procurement standards were followed. Questioned Costs - There are no questioned costs associated with this finding as the small purchase transactions were for allowable costs. However, due to the high error rate associated with this finding, 100% (4/4 small purchase transactions), this finding has been identified as a significant deficiency in the Independent Auditors' Report on Compliance. Recommendation - The Organization should develop written procurement policies and procedures that conform to applicable Federal statutes and the procurement requirements identified in 2 C.F.R. part 200. Views ofResponsible Officials - The Organization concurs with this finding and has procedures in place as outlined in the Corrective Action Plan to ensure compliance with requirements.
Show full finding ▾Hide full finding ▴FINDING 2021-001 Federal Grantor/Program or Cluster Title COVID-19 Education Stabilization Fund Federal CFDA Number 84.425 Criteria - The U.S. Department of Education Office of Inspector General requires that organizations that receive Higher Education Emergency Relief Fund (HEERF) Grants through the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) follow the procurement standards set out at 2 C.F.R. ?? 200.318 through 200.326. Organizations must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 C.F .R. part 200. Condition - The Organization could not provide support that the required procurement standards set out at 2 C.F.R. ?? 200.318 through 200.326 were followed for expenditures classified as small purchases. Cause - It appears the Organization was unaware of the procurement requirements and did not establish the required policies and procedures related to procurements. Effect - Four out of the 41 procurement transactions selected for testing were identified as small purchases. For each ofthe four transactions, the Organization was unable to provide support that the required procurement standards were followed. Questioned Costs - There are no questioned costs associated with this finding as the small purchase transactions were for allowable costs. However, due to the high error rate associated with this finding, 100% (4/4 small purchase transactions), this finding has been identified as a significant deficiency in the Independent Auditors' Report on Compliance. Recommendation - The Organization should develop written procurement policies and procedures that conform to applicable Federal statutes and the procurement requirements identified in 2 C.F.R. part 200. Views ofResponsible Officials - The Organization concurs with this finding and has procedures in place as outlined in the Corrective Action Plan to ensure compliance with requirements.
FINDING #2021-001 Statement of Condition: The Organization could not provide support that the required procurement standards set out at 2 C.F.R. ?? 200.318 through 200.326 were followed for expenditures classified as small purchases. Action Taken: Bergin University of Canine Studies concurs that the procurement standards were not clear as to the expenditures for HEERF. The University has updated its purchasing policy. Further HEERF spending will be suspended until all staff can be made aware of the updated Purchasing Policy at the biweekly staff meeting on April 5, 2022. Expected Implementation Date: April 5, 2022 Contact: Bonita M. Bergin, Chief Executive Officer 707-545-3647, bonnie@berginu.edu
FINDING 2021-002 Federal Grantor/Program or Cluster Title Federal CFDA Number COVID-19 Education Stabilization Fund 84.425 Criteria - Per the Organization's Funding Certification arid Agreement for the Student Portion of the Higher Education Emergency Relief Fund Formula Grants Authorized by Section 18004(e) of the Coronavirus Aid, Relief, and? Economic Security (CARES) Act under Part 4 Section (c), institutions must submit to the Secretary thirty (30) days from the date of the Certification and Agreement and every forty five (45) days thereafter how grants were distributed to students, the amount of each grant awarded to each student, how the amount of each grant was calculated, and any instructions or directions given to students about the grants. Beginning on May 6, 2020, the U.S. Department of Education (ED) revised the requirements and required institutions that received a HEERF I 18004(a)(l) Student Aid Portion award to publicly post seven reporting items on their website. In addition, ED revised the frequency of reporting on August 31, 2020. The revised :frequency required institutions to report every calendar quarter, no later than 10 days after the end o f each calendar quarter. Condition - The Organization's Student Aid Portion public reporting disclosures were not posted to the Institution's website in a timely manner. Cause - In these cases, it appears the Organization's procedures for posting the Student Aid Portion public reporting disclosure in a timely manner were not properly followed. Effect-For two of the two Student Aid Portion public reporting disclosures selected for testing, the public disclosures were not posted to the Organization's website. Public Report 12131/20 03131/21 Date Due 01/10121 04110121 Date Posted Not Posted Not Posted Days Late NIA NIA Questioned Costs -There are no questioned costs associated with this finding. However~ due to the high error rate associated with this finding, 100% (212 reports), this finding has been identified as a significant deficiency in the Independent Auditors' Report on Compliance. Recommendations - The Organization should post the quarterly Student Aid Portion public reporting disclosure to its website. In addition, the Organization should take steps to ensure that its procedures for posting the Student Aid Portion public reporting disclosures in a timely manner are strictly followed. Views ofResponsible Officials - The Organization concurs with this finding and has procedures in place as outlined in the Corrective Action Plan to ensure compliance with requirements.
Show full finding ▾Hide full finding ▴FINDING 2021-002 Federal Grantor/Program or Cluster Title Federal CFDA Number COVID-19 Education Stabilization Fund 84.425 Criteria - Per the Organization's Funding Certification arid Agreement for the Student Portion of the Higher Education Emergency Relief Fund Formula Grants Authorized by Section 18004(e) of the Coronavirus Aid, Relief, and? Economic Security (CARES) Act under Part 4 Section (c), institutions must submit to the Secretary thirty (30) days from the date of the Certification and Agreement and every forty five (45) days thereafter how grants were distributed to students, the amount of each grant awarded to each student, how the amount of each grant was calculated, and any instructions or directions given to students about the grants. Beginning on May 6, 2020, the U.S. Department of Education (ED) revised the requirements and required institutions that received a HEERF I 18004(a)(l) Student Aid Portion award to publicly post seven reporting items on their website. In addition, ED revised the frequency of reporting on August 31, 2020. The revised :frequency required institutions to report every calendar quarter, no later than 10 days after the end o f each calendar quarter. Condition - The Organization's Student Aid Portion public reporting disclosures were not posted to the Institution's website in a timely manner. Cause - In these cases, it appears the Organization's procedures for posting the Student Aid Portion public reporting disclosure in a timely manner were not properly followed. Effect-For two of the two Student Aid Portion public reporting disclosures selected for testing, the public disclosures were not posted to the Organization's website. Public Report 12131/20 03131/21 Date Due 01/10121 04110121 Date Posted Not Posted Not Posted Days Late NIA NIA Questioned Costs -There are no questioned costs associated with this finding. However~ due to the high error rate associated with this finding, 100% (212 reports), this finding has been identified as a significant deficiency in the Independent Auditors' Report on Compliance. Recommendations - The Organization should post the quarterly Student Aid Portion public reporting disclosure to its website. In addition, the Organization should take steps to ensure that its procedures for posting the Student Aid Portion public reporting disclosures in a timely manner are strictly followed. Views ofResponsible Officials - The Organization concurs with this finding and has procedures in place as outlined in the Corrective Action Plan to ensure compliance with requirements.
FINDING #2021-002 Statement of Condition: The Organization?s Student Aid Portion public reporting disclosures were not posted to the Institution?s website in a timely manner. Action Taken: Bergin University of Canine Studies concurs that the reports are indeed missing from the website, and the University will upload the missing two Student Aid Portion reports and will continue to upload the necessary reports timely. Expected Completion Date: March 31, 2022 Contact: Denise Gregersen, Chief Operating Officer 707-545-3647, denise@berginu.edu
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