EIN: 942427596
UEI: NDPVN3FLYFM4
Audited by: CBIZ CPAs P.C.
Oversight agency: 20 [Department of Transportation]
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Showing data from August 28, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 19, 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 March 19, 2026 (165 days ago).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
Agency U.S. Department of Transportation, Federal Motor Carrier Safety Administration ALN 20.232 Commercial Driver’s License Program Implementation Federal Award Identification Number 69A3601940354CDL0NV, 69A3602040472CDL0NV 69A3602140719CDL0NV 69A3602240864CDL0NV Criteria According to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 200.327 and 200.328, recipients of federal awards are required to submit performance and financial reports by the due dates specified in the terms and conditions of the federal award. Condition and Context We sampled and tested eight reports and four of the eight selected reports were not submitted within the specified reporting dates. Cause The College failed to maintain a system of controls and procedures to ensure that the various reports were submitted within the required reporting timeframes. Effect Failure to submit required reports within the required dates may result in The College being noncompliant with 2 CFR 200.327 & 328. Repeat Finding No Recommendation We recommend The College review its controls and procedures to ensure that all its reporting requirements are being adhered to and the reports are being submitted with the specified filing dates.
Show full finding ▾Hide full finding ▴Agency U.S. Department of Transportation, Federal Motor Carrier Safety Administration ALN 20.232 Commercial Driver’s License Program Implementation Federal Award Identification Number 69A3601940354CDL0NV, 69A3602040472CDL0NV 69A3602140719CDL0NV 69A3602240864CDL0NV Criteria According to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 200.327 and 200.328, recipients of federal awards are required to submit performance and financial reports by the due dates specified in the terms and conditions of the federal award. Condition and Context We sampled and tested eight reports and four of the eight selected reports were not submitted within the specified reporting dates. Cause The College failed to maintain a system of controls and procedures to ensure that the various reports were submitted within the required reporting timeframes. Effect Failure to submit required reports within the required dates may result in The College being noncompliant with 2 CFR 200.327 & 328. Repeat Finding No Recommendation We recommend The College review its controls and procedures to ensure that all its reporting requirements are being adhered to and the reports are being submitted with the specified filing dates.
Personnel changes, including the introduction and departure of a new Director of Grants position, resulted in vulnerabilities in the College’s master calendar strategy, leading to missed deadlines in isolated and unique circumstances. To mitigate this situation, the College will implement a new master calendar policy that includes cross-checks to ensure that critical deadlines are met and to provide better oversight of key dates. In addition, we will create a backup resource who will be granted access to Grant Solutions system. In addition, the College will seek written documentation to any amendments related to filing deadlines. Patrick Grimes is the individual responsible for oversight of this corrective action plan.
Agency U.S. Department of Transportation, Federal Motor Carrier Safety Administration ALN 20.232 Commercial Driver’s License Program Implementation Federal Award Identification Number 69A3601840118CDL0NV 69A3601940354CDL0NV 69A3602040472CDL0NV 69A3602140719CDL0NV 69A3602240864CDL0NV Criteria According to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 200.213, non-federal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred. The non-federal entity must verify that the contractor or subrecipient is not suspended or debarred through the System for Award Management (SAM), which includes reviewing the Excluded Parties List System (EPLS), or by collecting a certification from the entity. Condition and Context The College failed to perform the required search for suspension and debarment in SAM for one of the two contractors tested prior to awarding a contract under the federal program. The search should have been performed to ensure that the contractor was not suspended or debarred. Cause The one vendor noted was a long standing contractor for multiple years with the College and the College made the determination that this requirement was not applicable when these services were being contracted to be renewed. Repeat Finding No Recommendation We recommend that the College implement and adhere to a strict protocol for verifying suspension and debarment status prior to awarding any contracts or subawards under federal programs. This protocol should include performing searches in SAM, documenting the results of the searches, and maintaining evidence of compliance. Views of Responsible Officials and Planned Corrective Action: See attached corrective action plan Questioned Costs None
Show full finding ▾Hide full finding ▴Agency U.S. Department of Transportation, Federal Motor Carrier Safety Administration ALN 20.232 Commercial Driver’s License Program Implementation Federal Award Identification Number 69A3601840118CDL0NV 69A3601940354CDL0NV 69A3602040472CDL0NV 69A3602140719CDL0NV 69A3602240864CDL0NV Criteria According to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 200.213, non-federal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred. The non-federal entity must verify that the contractor or subrecipient is not suspended or debarred through the System for Award Management (SAM), which includes reviewing the Excluded Parties List System (EPLS), or by collecting a certification from the entity. Condition and Context The College failed to perform the required search for suspension and debarment in SAM for one of the two contractors tested prior to awarding a contract under the federal program. The search should have been performed to ensure that the contractor was not suspended or debarred. Cause The one vendor noted was a long standing contractor for multiple years with the College and the College made the determination that this requirement was not applicable when these services were being contracted to be renewed. Repeat Finding No Recommendation We recommend that the College implement and adhere to a strict protocol for verifying suspension and debarment status prior to awarding any contracts or subawards under federal programs. This protocol should include performing searches in SAM, documenting the results of the searches, and maintaining evidence of compliance. Views of Responsible Officials and Planned Corrective Action: See attached corrective action plan Questioned Costs None
Personnel changes, including the introduction and the departure of a new Director of Grants, led to a vulnerability in the debarment step of the processes for contracting with consultants under federal grants in isolated circumstances. In this particular instance, a long-term consultant entered into a new contract with the College while an existing contract for related activities was outstanding. The College will formalize a policy requiring that all new contracts under federal grants, even for previously established contractors, be reviewed and processed according to the updated procedures. Patrick Grimes is the individual responsible for oversight of this corrective action plan.
Agency U.S. Department of Transportation, Federal Motor Carrier Safety Administration ALN 16.588 – Violence Against Women 16.608 – Tribal Justice Systems 16.746 – Capital Case Litigation Initiative 20.232 – Commercial Driver’s License Program Implementation 20.600 – State and Community Highway Safety 20.614 – National Highway Traffic Safety Administration 93.243 – Substance Abuse and Mental Health Services Criteria The Uniform Guidance requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from auditors or nine months after the end of the audit period, unless a longer period was agreed to in advance by the cognizant or oversight agency for audit. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. Condition and Context The Federal reporting deadline for the Single Audit Reporting Package was September 30, 2024. The College did not issue its Single Audit Reporting Package by this due date. Cause During audit fieldwork for the December 31, 2023 audit, the College had a number of other ongoing projects which required the immediate and full attention of the College’s accounting staff. In addition, the efforts supporting the restatement of net assets, see Finding No. 2023-001 started shortly before the required filing date. Repeat Finding No Recommendation We recommend that The College comply with Uniform Guidance and reporting requirements as it has in previous years. Views of Responsible Officials and Planned Corrective Action: See attached corrective action plan Questioned Costs None
Show full finding ▾Hide full finding ▴Agency U.S. Department of Transportation, Federal Motor Carrier Safety Administration ALN 16.588 – Violence Against Women 16.608 – Tribal Justice Systems 16.746 – Capital Case Litigation Initiative 20.232 – Commercial Driver’s License Program Implementation 20.600 – State and Community Highway Safety 20.614 – National Highway Traffic Safety Administration 93.243 – Substance Abuse and Mental Health Services Criteria The Uniform Guidance requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from auditors or nine months after the end of the audit period, unless a longer period was agreed to in advance by the cognizant or oversight agency for audit. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. Condition and Context The Federal reporting deadline for the Single Audit Reporting Package was September 30, 2024. The College did not issue its Single Audit Reporting Package by this due date. Cause During audit fieldwork for the December 31, 2023 audit, the College had a number of other ongoing projects which required the immediate and full attention of the College’s accounting staff. In addition, the efforts supporting the restatement of net assets, see Finding No. 2023-001 started shortly before the required filing date. Repeat Finding No Recommendation We recommend that The College comply with Uniform Guidance and reporting requirements as it has in previous years. Views of Responsible Officials and Planned Corrective Action: See attached corrective action plan Questioned Costs None
Shifts in operational priorities during the Spring and Summer of 2024, led to resource conflicts that hindered the audit process during critical periods. These changes, driven by direction from the Board of Trustees created unforeseen challenges that affected the timely completion of certain audit-related tasks. The College is committed to accelerating the fieldwork of future audits to ensure it is better prepared to handle unscheduled resource demands that may lead to delays in the audit process. In addition, the College, the auditors and the Audit Chair will meet to establish a timeline and dates for the audit planning and preparation, completion of the audit field work and the submission of the audited report. Patrick Grimes is the individual responsible for oversight of this corrective action plan.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on January 5, 2022 — management decision was due July 5, 2022.
FAC accepted this audit on December 7, 2020 — management decision was due June 7, 2021.
FAC accepted this audit on September 25, 2019 — management decision was due March 25, 2020.
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
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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