EIN: 710350954
UEI: HHGDX34Q8MC4
Audited by: Ramsey Eddington CPA PA
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 December 22, 2025. 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 June 22, 2026 (71 days ago).
What is a management decision? →FAC accepted this audit on November 18, 2025 — management decision was due May 18, 2026.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
Student ledger cards in the student billing and loan system were not always reconciled with billed tuition and disbursements causing the student ledger card to have a balance not equal to zero. The reconciliation was not completed in a timely manner or not accurately reported. Criteria: Under Pell grant and loan programs, institutions must reconcile billed tuition and fees to incoming Pell grant and loan funds in a timely manner to a zero balance. Cause: Internal controls and processes not in place surrounding enrollment reporting, data transmission, and student account reconciliations to address better student ledger card maintenance. Context: Out of a population of 165 student files sampled, 25 student ledger cards did not equal zero in the student account reconciliation process. Effect: Student account ledger balances are not consistently reconciled with billed tuition and the Pell Grant and federal loan proceeds. This can lead to a student?s ledger card not being properly reconciled to the organization?s financial records.
Show full finding ▾Hide full finding ▴Finding 2021-003 ? Federal Direct Student Loans ? Federal Student Financial Aid Cluster, CFDA# 84.063, 84.268 Compliance Requirement: Reporting, Special Tests ? Data Transmission and Reconciliation Condition: Student ledger cards in the student billing and loan system were not always reconciled with billed tuition and disbursements causing the student ledger card to have a balance not equal to zero. The reconciliation was not completed in a timely manner or not accurately reported. Criteria: Under Pell grant and loan programs, institutions must reconcile billed tuition and fees to incoming Pell grant and loan funds in a timely manner to a zero balance. Cause: Internal controls and processes not in place surrounding enrollment reporting, data transmission, and student account reconciliations to address better student ledger card maintenance. Context: Out of a population of 165 student files sampled, 25 student ledger cards did not equal zero in the student account reconciliation process. Effect: Student account ledger balances are not consistently reconciled with billed tuition and the Pell Grant and federal loan proceeds. This can lead to a student?s ledger card not being properly reconciled to the organization?s financial records.
Corrective Action Plan: The College has retained a third-party firm to serve as internal auditors. Their responsibility will include monitoring of student ledger balances for compliance purposes. Management along with the new internal auditors will monitor student ledger balances on a monthly basis and make adjustments to ensure student balances on the ledger cards are accurate.
2020-003
Student eligibility status to ensure proper students were allowed enrollment and access to Pell Grants and federal loans was not consistently applied during the admissions process. Criteria: Under the Pell grant and federal loan programs, institutions must ensure qualified applicants meet the criteria for admissions and access to federal student aid programs by using student verification and enrollment procedures before granting an award. Cause: Internal controls and processes should be put in place surrounding student enrollment, reporting and verification. Context: Out of a population of 165 student files sampled, 6 student files did not contain all of the information necessary to verify proper enrollment eligibility. Upon additional inquiries of management, we were able to confirm the eligibility of each student. Effect: Enrollment status verification information was not always available and maintained by decision makers in the admissions process.
Show full finding ▾Hide full finding ▴Finding 2021-004 ? Federal Direct Student Loans ? Federal Student Financial Aid Cluster, CFDA# 84.063, 84.268 Compliance Requirement: Special Tests ? Enrollment Reporting Condition: Student eligibility status to ensure proper students were allowed enrollment and access to Pell Grants and federal loans was not consistently applied during the admissions process. Criteria: Under the Pell grant and federal loan programs, institutions must ensure qualified applicants meet the criteria for admissions and access to federal student aid programs by using student verification and enrollment procedures before granting an award. Cause: Internal controls and processes should be put in place surrounding student enrollment, reporting and verification. Context: Out of a population of 165 student files sampled, 6 student files did not contain all of the information necessary to verify proper enrollment eligibility. Upon additional inquiries of management, we were able to confirm the eligibility of each student. Effect: Enrollment status verification information was not always available and maintained by decision makers in the admissions process.
Corrective Action Plan: The College recognizes the need for stricter controls. The College has retained a third-party accounting firm to serve as internal auditors. Their responsibility will include monitoring of student enrollment status for compliance purposes. In addition to the new internal audit function, the College switched to a different third-party servicer. The switch to the new servicer was done during the fiscal year under audit. The college is currently in the process of converting to a new SIS. The expected completion date of the conversion is Fall 2023. This new system will allow for increased monitoring and oversight control.
FAC accepted this audit on August 29, 2021 — management decision was due March 1, 2022.
Finding 2020-003 - Federal Direct Student Loans - Federal Student Financial Aid Cluster, CFDA# 84.063, 84.268, Compliance Requirement: Reporting, Special Tests- data Transmission and Reconciliation, Condition - Student Ledger cards in the student billing and loan system were not always reconciled with billed tuition and disbursements causing the student ledger card to have a balance not equal to zero. The reconciliation was not completed in a timely or not accurately reported.
Show full finding ▾Hide full finding ▴Finding 2020-003 - Federal Direct Student Loans - Federal Student Financial Aid Cluster, CFDA# 84.063, 84.268, Compliance Requirement: Reporting, Special Tests- data Transmission and Reconciliation, Condition - Student Ledger cards in the student billing and loan system were not always reconciled with billed tuition and disbursements causing the student ledger card to have a balance not equal to zero. The reconciliation was not completed in a timely or not accurately reported.
Management will institute a policy to review all student ledger balances on a monthly basis and make adjustments to ensure student balances on the ledger cards are accurate. This will be handled by an independent review process.
Student eligibility status to ensure proper students were allowed enrolment and access to Pell Grants and federal loans was not consistently applied during the admissions process.
Show full finding ▾Hide full finding ▴Finding 2020-004 - Federal Direct Student Loans - Federal student Financial Aid Cluster, CFDA#84.063, 84.268, Compliance Requirement: Special Tests - Enrollment Reporting, Condition: Student eligibility status to ensure proper students were allowed enrolment and access to Pell Grants and federal loans was not consistently applied during the admissions process.
The College recognizes the need for stricter controls. In an effort to strengthen controls, the College switched to a different third-party servicer. This process was completed subsequent to the audit period in question. The College is currently in the process of converting to a new SIS. The expected completion date of the conversion is Fall 2022. This new system will allow for increased monitoring and oversight control. The campus does recognize the opportunity and need to hire a quality control and or financial aid compliance administrator to ensure measures are in place to adhere to all federal Title IV rules and regulations. This position will be filled no later than spring 2022.
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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