EIN: 941156566
UEI: M4MNMFNLBCE6
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 18, 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 July 18, 2022 (1496 days ago).
What is a management decision? →Criteria: The U.S. Department of Education (ED) directs each school to submit quarterly reports, in a time and manner required by the ED. ED has developed the Quarterly Budget and Expenditure Reporting form that the College must use to satisfy the quarterly Institutional Portion reporting. The form must be conspicuously posted on the College?s school primary website on the same page the reports of the College?s activities under the Student Aid Portion are posted. A new separate form must be posted covering each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after the College has expended and liquidated all (a)(1) Institutional Portion, (a)(2), and (a)(3) funds and checks the ?final report? box. All schools must post this quarterly report form no later than 10 days after the end of each calendar quarter (October 10, January 10, April 10, July 10) apart from the first report, which was due October 30, 2020, and the report covering the first quarter of 2021, which was due July 10, 2021. Condition/Context: For the year ended June 30, 2021, the College filed four Institutional Portion Quarterly Budget and Expenditure Reporting forms. We selected all for testing and noted that two (related to the quarters ended March 31, 2021 and June 30, 2021) were posted to the College?s website after the required posting deadline. Effect: Reporting requirements of the awards were not met timely. Cause: The College was not aware of the reporting timelines as the ED did not affirmatively indicate this reporting requirement was in place for Higher Education Emergency Relief Fund II, Coronavirus Response and Relief Supplemental Appropriations Act funds. As more guidance was provided and the procedures were identified, the College completed the remaining two quarterly reports. Repeat finding: This is not a repeat finding. Recommendation: We recommend that management adopt a timeline based on the information set out in the guidance to ensure that reporting requirements are met.
Show full finding ▾Hide full finding ▴Criteria: The U.S. Department of Education (ED) directs each school to submit quarterly reports, in a time and manner required by the ED. ED has developed the Quarterly Budget and Expenditure Reporting form that the College must use to satisfy the quarterly Institutional Portion reporting. The form must be conspicuously posted on the College?s school primary website on the same page the reports of the College?s activities under the Student Aid Portion are posted. A new separate form must be posted covering each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after the College has expended and liquidated all (a)(1) Institutional Portion, (a)(2), and (a)(3) funds and checks the ?final report? box. All schools must post this quarterly report form no later than 10 days after the end of each calendar quarter (October 10, January 10, April 10, July 10) apart from the first report, which was due October 30, 2020, and the report covering the first quarter of 2021, which was due July 10, 2021. Condition/Context: For the year ended June 30, 2021, the College filed four Institutional Portion Quarterly Budget and Expenditure Reporting forms. We selected all for testing and noted that two (related to the quarters ended March 31, 2021 and June 30, 2021) were posted to the College?s website after the required posting deadline. Effect: Reporting requirements of the awards were not met timely. Cause: The College was not aware of the reporting timelines as the ED did not affirmatively indicate this reporting requirement was in place for Higher Education Emergency Relief Fund II, Coronavirus Response and Relief Supplemental Appropriations Act funds. As more guidance was provided and the procedures were identified, the College completed the remaining two quarterly reports. Repeat finding: This is not a repeat finding. Recommendation: We recommend that management adopt a timeline based on the information set out in the guidance to ensure that reporting requirements are met.
Views of Responsible Officials and Corrective Action Plan: Management acknowledges and concurs with this finding and is developing additional procedures to ensure compliance with reporting timeliness. Name of Responsible Person: Vice President of Finance and Administration
FAC accepted this audit on January 6, 2019 — management decision was due July 6, 2019.
GSA_MIGRATION
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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