EIN: 816000240
UEI: KJ6LLA64BA81
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 17, 2024. 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 17, 2025 (431 days ago).
What is a management decision? →The College did not realize the reporting needed to be public in nature, and that all previous reports should remain available. Reports were completed on time but not posted to the required website or were replaced by newer reports as updated, thus not providing complete reporting. Context: Per requirements the forms must be conspicuously posted on the institutions primary website on the same page the reports of the IHE’s activities as to the emergency financial aid grants to students are posted. Questioned Costs: None Effect: The College did not meet the posting requirements for the reports. Cause: The College did not realize that the reports had to posted on the College’s website and the way that the College posted them caused them to be removed automatically after a set number of days on the website. Repeat Finding: No. Recommendation: For future grants, we recommend a thorough review of the reporting requirements to avoid missed deadlines or omissions or portions of the requirements.
Show full finding ▾Hide full finding ▴Reporting Requirements Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund AL Number: 84.425E, 84.425K Criteria or Specific Requirement: Quarterly Reports were required to be submitted 10 days from the close of a quarter. These reports were required to be publicly reported for the student portion, and the institution portion. Additionally, an annual report is also required to be filed. Condition: The College did not realize the reporting needed to be public in nature, and that all previous reports should remain available. Reports were completed on time but not posted to the required website or were replaced by newer reports as updated, thus not providing complete reporting. Context: Per requirements the forms must be conspicuously posted on the institutions primary website on the same page the reports of the IHE’s activities as to the emergency financial aid grants to students are posted. Questioned Costs: None Effect: The College did not meet the posting requirements for the reports. Cause: The College did not realize that the reports had to posted on the College’s website and the way that the College posted them caused them to be removed automatically after a set number of days on the website. Repeat Finding: No. Recommendation: For future grants, we recommend a thorough review of the reporting requirements to avoid missed deadlines or omissions or portions of the requirements.
The College will thoroughly review for all grants the reporting requirements to ensure all reporting requirements are adhered to.
The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Show full finding ▾Hide full finding ▴Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date.. Questioned Costs: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
With the hiring of new staff in key financial roles, the College continues to engage with independent auditors and has been diligently working to complete the audit work to bring current as required. Moving forward DCC continues to work conscientiously to ensure financial records are maintained on a current basis and audited timely in order to be compliant with submission to the Federal Audit Clearinghouse within the nine months after year end as required.
FAC accepted this audit on March 18, 2019 — management decision was due September 18, 2019.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on February 27, 2017 — management decision was due August 27, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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Show full finding ▾Hide full finding ▴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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