Material Weakness 2022-001 General Ledger Maintenance Criteria: Several material audit adjustments were required to present the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: An effective system of internal control allows management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. Effect: Significant adjustments that were material in the aggregate in relation to the financial statements were not detected and recorded on a timely basis. Cause: Material adjustments were required to be made to the College's financial statement accounts. Recommendation: We recommend the College review its policies and procedures to ensure that all account balances and transactions are periodically reviewed for proper treatment in accordance with accounting principles generally accepted in the United States. View of Responsible Officials and Planned Corrective Actions: See management?s attached corrective action plan.
Material Weakness 2022-001 General Ledger Maintenance Criteria: Several material audit adjustments were required to present the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: An effective system of internal control allows management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. Effect: Significant adjustments that were material in the aggregate in relation to the financial statements were not detected and recorded on a timely basis. Cause: Material adjustments were required to be made to the College's financial statement accounts. Recommendation: We recommend the College review its policies and procedures to ensure that all account balances and transactions are periodically reviewed for proper treatment in accordance with accounting principles generally accepted in the United States. View of Responsible Officials and Planned Corrective Actions: See management?s attached corrective action plan.
Material Weakness 2022-001 General Ledger Maintenance Criteria: Several material audit adjustments were required to present the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: An effective system of internal control allows management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. Effect: Significant adjustments that were material in the aggregate in relation to the financial statements were not detected and recorded on a timely basis. Cause: Material adjustments were required to be made to the College's financial statement accounts. Recommendation: We recommend the College review its policies and procedures to ensure that all account balances and transactions are periodically reviewed for proper treatment in accordance with accounting principles generally accepted in the United States. View of Responsible Officials and Planned Corrective Actions: See management?s attached corrective action plan.
Material Weakness 2022-001 General Ledger Maintenance Criteria: Several material audit adjustments were required to present the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: An effective system of internal control allows management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. Effect: Significant adjustments that were material in the aggregate in relation to the financial statements were not detected and recorded on a timely basis. Cause: Material adjustments were required to be made to the College's financial statement accounts. Recommendation: We recommend the College review its policies and procedures to ensure that all account balances and transactions are periodically reviewed for proper treatment in accordance with accounting principles generally accepted in the United States. View of Responsible Officials and Planned Corrective Actions: See management?s attached corrective action plan.
Material Weakness 2022-001 General Ledger Maintenance Criteria: Several material audit adjustments were required to present the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: An effective system of internal control allows management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. Effect: Significant adjustments that were material in the aggregate in relation to the financial statements were not detected and recorded on a timely basis. Cause: Material adjustments were required to be made to the College's financial statement accounts. Recommendation: We recommend the College review its policies and procedures to ensure that all account balances and transactions are periodically reviewed for proper treatment in accordance with accounting principles generally accepted in the United States. View of Responsible Officials and Planned Corrective Actions: See management?s attached corrective action plan.
Material Weakness 2022-001 General Ledger Maintenance Criteria: Several material audit adjustments were required to present the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: An effective system of internal control allows management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. Effect: Significant adjustments that were material in the aggregate in relation to the financial statements were not detected and recorded on a timely basis. Cause: Material adjustments were required to be made to the College's financial statement accounts. Recommendation: We recommend the College review its policies and procedures to ensure that all account balances and transactions are periodically reviewed for proper treatment in accordance with accounting principles generally accepted in the United States. View of Responsible Officials and Planned Corrective Actions: See management?s attached corrective action plan.
Student Financial Aid Cluster: 84.007 Federal Supplemental Education Opportunity Grant; 84.033 Federal Work Study Program; 84.063 Federal Pell Grant Program; 84.268 Federal Direct Student Loans Education Stabilization Fund: 84.425E Higher Education Emergency Relief Fund (HEERF) Student Aid Portion; 84.425F HEERF institutional Portion Material Weakness 2022-002 Reporting Criteria: Formally documented internal control procedures ensure schedules are ready for a Single Audit audit on a timely basis. This ensures submission of the Single Audit report as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The College failed to submit the Single Audit report to the Federal Audit Clearinghouse by the required deadline. Questioned Costs: None noted. Context: The College was required to submit the April 30, 2022 Single Audit report to the Federal Audit Clearinghouse within nine months of the College?s year-end. The College did not submit this report in the required period. Effect: The lack of formal process to provide timely audit support could result in the late submission of the Single Audit report. Cause: The College did not identify the audit requirement prior to the required deadline. Recommendation: The College should develop formally documented internal control procedures to outline a process to review grant agreements for audit requirements. Additionally, the College should develop formally documented internal control procedures that allow sufficient time to properly conduct a Single Audit. View of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan as prepared by management.
Student Financial Aid Cluster: 84.007 Federal Supplemental Education Opportunity Grant; 84.033 Federal Work Study Program; 84.063 Federal Pell Grant Program; 84.268 Federal Direct Student Loans Education Stabilization Fund: 84.425E Higher Education Emergency Relief Fund (HEERF) Student Aid Portion; 84.425F HEERF institutional Portion Material Weakness 2022-002 Reporting Criteria: Formally documented internal control procedures ensure schedules are ready for a Single Audit audit on a timely basis. This ensures submission of the Single Audit report as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The College failed to submit the Single Audit report to the Federal Audit Clearinghouse by the required deadline. Questioned Costs: None noted. Context: The College was required to submit the April 30, 2022 Single Audit report to the Federal Audit Clearinghouse within nine months of the College?s year-end. The College did not submit this report in the required period. Effect: The lack of formal process to provide timely audit support could result in the late submission of the Single Audit report. Cause: The College did not identify the audit requirement prior to the required deadline. Recommendation: The College should develop formally documented internal control procedures to outline a process to review grant agreements for audit requirements. Additionally, the College should develop formally documented internal control procedures that allow sufficient time to properly conduct a Single Audit. View of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan as prepared by management.
Student Financial Aid Cluster: 84.007 Federal Supplemental Education Opportunity Grant; 84.033 Federal Work Study Program; 84.063 Federal Pell Grant Program; 84.268 Federal Direct Student Loans Education Stabilization Fund: 84.425E Higher Education Emergency Relief Fund (HEERF) Student Aid Portion; 84.425F HEERF institutional Portion Material Weakness 2022-002 Reporting Criteria: Formally documented internal control procedures ensure schedules are ready for a Single Audit audit on a timely basis. This ensures submission of the Single Audit report as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The College failed to submit the Single Audit report to the Federal Audit Clearinghouse by the required deadline. Questioned Costs: None noted. Context: The College was required to submit the April 30, 2022 Single Audit report to the Federal Audit Clearinghouse within nine months of the College?s year-end. The College did not submit this report in the required period. Effect: The lack of formal process to provide timely audit support could result in the late submission of the Single Audit report. Cause: The College did not identify the audit requirement prior to the required deadline. Recommendation: The College should develop formally documented internal control procedures to outline a process to review grant agreements for audit requirements. Additionally, the College should develop formally documented internal control procedures that allow sufficient time to properly conduct a Single Audit. View of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan as prepared by management.
Student Financial Aid Cluster: 84.007 Federal Supplemental Education Opportunity Grant; 84.033 Federal Work Study Program; 84.063 Federal Pell Grant Program; 84.268 Federal Direct Student Loans Education Stabilization Fund: 84.425E Higher Education Emergency Relief Fund (HEERF) Student Aid Portion; 84.425F HEERF institutional Portion Material Weakness 2022-002 Reporting Criteria: Formally documented internal control procedures ensure schedules are ready for a Single Audit audit on a timely basis. This ensures submission of the Single Audit report as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The College failed to submit the Single Audit report to the Federal Audit Clearinghouse by the required deadline. Questioned Costs: None noted. Context: The College was required to submit the April 30, 2022 Single Audit report to the Federal Audit Clearinghouse within nine months of the College?s year-end. The College did not submit this report in the required period. Effect: The lack of formal process to provide timely audit support could result in the late submission of the Single Audit report. Cause: The College did not identify the audit requirement prior to the required deadline. Recommendation: The College should develop formally documented internal control procedures to outline a process to review grant agreements for audit requirements. Additionally, the College should develop formally documented internal control procedures that allow sufficient time to properly conduct a Single Audit. View of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan as prepared by management.
Student Financial Aid Cluster: 84.007 Federal Supplemental Education Opportunity Grant; 84.033 Federal Work Study Program; 84.063 Federal Pell Grant Program; 84.268 Federal Direct Student Loans Education Stabilization Fund: 84.425E Higher Education Emergency Relief Fund (HEERF) Student Aid Portion; 84.425F HEERF institutional Portion Material Weakness 2022-002 Reporting Criteria: Formally documented internal control procedures ensure schedules are ready for a Single Audit audit on a timely basis. This ensures submission of the Single Audit report as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The College failed to submit the Single Audit report to the Federal Audit Clearinghouse by the required deadline. Questioned Costs: None noted. Context: The College was required to submit the April 30, 2022 Single Audit report to the Federal Audit Clearinghouse within nine months of the College?s year-end. The College did not submit this report in the required period. Effect: The lack of formal process to provide timely audit support could result in the late submission of the Single Audit report. Cause: The College did not identify the audit requirement prior to the required deadline. Recommendation: The College should develop formally documented internal control procedures to outline a process to review grant agreements for audit requirements. Additionally, the College should develop formally documented internal control procedures that allow sufficient time to properly conduct a Single Audit. View of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan as prepared by management.
Student Financial Aid Cluster: 84.007 Federal Supplemental Education Opportunity Grant; 84.033 Federal Work Study Program; 84.063 Federal Pell Grant Program; 84.268 Federal Direct Student Loans Education Stabilization Fund: 84.425E Higher Education Emergency Relief Fund (HEERF) Student Aid Portion; 84.425F HEERF institutional Portion Material Weakness 2022-002 Reporting Criteria: Formally documented internal control procedures ensure schedules are ready for a Single Audit audit on a timely basis. This ensures submission of the Single Audit report as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The College failed to submit the Single Audit report to the Federal Audit Clearinghouse by the required deadline. Questioned Costs: None noted. Context: The College was required to submit the April 30, 2022 Single Audit report to the Federal Audit Clearinghouse within nine months of the College?s year-end. The College did not submit this report in the required period. Effect: The lack of formal process to provide timely audit support could result in the late submission of the Single Audit report. Cause: The College did not identify the audit requirement prior to the required deadline. Recommendation: The College should develop formally documented internal control procedures to outline a process to review grant agreements for audit requirements. Additionally, the College should develop formally documented internal control procedures that allow sufficient time to properly conduct a Single Audit. View of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan as prepared by management.
Material Weakness 2022-001 General Ledger Maintenance Criteria: Several material audit adjustments were required to present the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: An effective system of internal control allows management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. Effect: Significant adjustments that were material in the aggregate in relation to the financial statements were not detected and recorded on a timely basis. Cause: Material adjustments were required to be made to the College's financial statement accounts. Recommendation: We recommend the College review its policies and procedures to ensure that all account balances and transactions are periodically reviewed for proper treatment in accordance with accounting principles generally accepted in the United States. View of Responsible Officials and Planned Corrective Actions: See management?s attached corrective action plan.
Material Weakness 2022-001 General Ledger Maintenance Criteria: Several material audit adjustments were required to present the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: An effective system of internal control allows management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. Effect: Significant adjustments that were material in the aggregate in relation to the financial statements were not detected and recorded on a timely basis. Cause: Material adjustments were required to be made to the College's financial statement accounts. Recommendation: We recommend the College review its policies and procedures to ensure that all account balances and transactions are periodically reviewed for proper treatment in accordance with accounting principles generally accepted in the United States. View of Responsible Officials and Planned Corrective Actions: See management?s attached corrective action plan.
Material Weakness 2022-001 General Ledger Maintenance Criteria: Several material audit adjustments were required to present the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: An effective system of internal control allows management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. Effect: Significant adjustments that were material in the aggregate in relation to the financial statements were not detected and recorded on a timely basis. Cause: Material adjustments were required to be made to the College's financial statement accounts. Recommendation: We recommend the College review its policies and procedures to ensure that all account balances and transactions are periodically reviewed for proper treatment in accordance with accounting principles generally accepted in the United States. View of Responsible Officials and Planned Corrective Actions: See management?s attached corrective action plan.
Material Weakness 2022-001 General Ledger Maintenance Criteria: Several material audit adjustments were required to present the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: An effective system of internal control allows management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. Effect: Significant adjustments that were material in the aggregate in relation to the financial statements were not detected and recorded on a timely basis. Cause: Material adjustments were required to be made to the College's financial statement accounts. Recommendation: We recommend the College review its policies and procedures to ensure that all account balances and transactions are periodically reviewed for proper treatment in accordance with accounting principles generally accepted in the United States. View of Responsible Officials and Planned Corrective Actions: See management?s attached corrective action plan.
Material Weakness 2022-001 General Ledger Maintenance Criteria: Several material audit adjustments were required to present the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: An effective system of internal control allows management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. Effect: Significant adjustments that were material in the aggregate in relation to the financial statements were not detected and recorded on a timely basis. Cause: Material adjustments were required to be made to the College's financial statement accounts. Recommendation: We recommend the College review its policies and procedures to ensure that all account balances and transactions are periodically reviewed for proper treatment in accordance with accounting principles generally accepted in the United States. View of Responsible Officials and Planned Corrective Actions: See management?s attached corrective action plan.
Material Weakness 2022-001 General Ledger Maintenance Criteria: Several material audit adjustments were required to present the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition: An effective system of internal control allows management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. Effect: Significant adjustments that were material in the aggregate in relation to the financial statements were not detected and recorded on a timely basis. Cause: Material adjustments were required to be made to the College's financial statement accounts. Recommendation: We recommend the College review its policies and procedures to ensure that all account balances and transactions are periodically reviewed for proper treatment in accordance with accounting principles generally accepted in the United States. View of Responsible Officials and Planned Corrective Actions: See management?s attached corrective action plan.
Student Financial Aid Cluster: 84.007 Federal Supplemental Education Opportunity Grant; 84.033 Federal Work Study Program; 84.063 Federal Pell Grant Program; 84.268 Federal Direct Student Loans Education Stabilization Fund: 84.425E Higher Education Emergency Relief Fund (HEERF) Student Aid Portion; 84.425F HEERF institutional Portion Material Weakness 2022-002 Reporting Criteria: Formally documented internal control procedures ensure schedules are ready for a Single Audit audit on a timely basis. This ensures submission of the Single Audit report as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The College failed to submit the Single Audit report to the Federal Audit Clearinghouse by the required deadline. Questioned Costs: None noted. Context: The College was required to submit the April 30, 2022 Single Audit report to the Federal Audit Clearinghouse within nine months of the College?s year-end. The College did not submit this report in the required period. Effect: The lack of formal process to provide timely audit support could result in the late submission of the Single Audit report. Cause: The College did not identify the audit requirement prior to the required deadline. Recommendation: The College should develop formally documented internal control procedures to outline a process to review grant agreements for audit requirements. Additionally, the College should develop formally documented internal control procedures that allow sufficient time to properly conduct a Single Audit. View of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan as prepared by management.
Student Financial Aid Cluster: 84.007 Federal Supplemental Education Opportunity Grant; 84.033 Federal Work Study Program; 84.063 Federal Pell Grant Program; 84.268 Federal Direct Student Loans Education Stabilization Fund: 84.425E Higher Education Emergency Relief Fund (HEERF) Student Aid Portion; 84.425F HEERF institutional Portion Material Weakness 2022-002 Reporting Criteria: Formally documented internal control procedures ensure schedules are ready for a Single Audit audit on a timely basis. This ensures submission of the Single Audit report as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The College failed to submit the Single Audit report to the Federal Audit Clearinghouse by the required deadline. Questioned Costs: None noted. Context: The College was required to submit the April 30, 2022 Single Audit report to the Federal Audit Clearinghouse within nine months of the College?s year-end. The College did not submit this report in the required period. Effect: The lack of formal process to provide timely audit support could result in the late submission of the Single Audit report. Cause: The College did not identify the audit requirement prior to the required deadline. Recommendation: The College should develop formally documented internal control procedures to outline a process to review grant agreements for audit requirements. Additionally, the College should develop formally documented internal control procedures that allow sufficient time to properly conduct a Single Audit. View of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan as prepared by management.
Student Financial Aid Cluster: 84.007 Federal Supplemental Education Opportunity Grant; 84.033 Federal Work Study Program; 84.063 Federal Pell Grant Program; 84.268 Federal Direct Student Loans Education Stabilization Fund: 84.425E Higher Education Emergency Relief Fund (HEERF) Student Aid Portion; 84.425F HEERF institutional Portion Material Weakness 2022-002 Reporting Criteria: Formally documented internal control procedures ensure schedules are ready for a Single Audit audit on a timely basis. This ensures submission of the Single Audit report as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The College failed to submit the Single Audit report to the Federal Audit Clearinghouse by the required deadline. Questioned Costs: None noted. Context: The College was required to submit the April 30, 2022 Single Audit report to the Federal Audit Clearinghouse within nine months of the College?s year-end. The College did not submit this report in the required period. Effect: The lack of formal process to provide timely audit support could result in the late submission of the Single Audit report. Cause: The College did not identify the audit requirement prior to the required deadline. Recommendation: The College should develop formally documented internal control procedures to outline a process to review grant agreements for audit requirements. Additionally, the College should develop formally documented internal control procedures that allow sufficient time to properly conduct a Single Audit. View of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan as prepared by management.
Student Financial Aid Cluster: 84.007 Federal Supplemental Education Opportunity Grant; 84.033 Federal Work Study Program; 84.063 Federal Pell Grant Program; 84.268 Federal Direct Student Loans Education Stabilization Fund: 84.425E Higher Education Emergency Relief Fund (HEERF) Student Aid Portion; 84.425F HEERF institutional Portion Material Weakness 2022-002 Reporting Criteria: Formally documented internal control procedures ensure schedules are ready for a Single Audit audit on a timely basis. This ensures submission of the Single Audit report as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The College failed to submit the Single Audit report to the Federal Audit Clearinghouse by the required deadline. Questioned Costs: None noted. Context: The College was required to submit the April 30, 2022 Single Audit report to the Federal Audit Clearinghouse within nine months of the College?s year-end. The College did not submit this report in the required period. Effect: The lack of formal process to provide timely audit support could result in the late submission of the Single Audit report. Cause: The College did not identify the audit requirement prior to the required deadline. Recommendation: The College should develop formally documented internal control procedures to outline a process to review grant agreements for audit requirements. Additionally, the College should develop formally documented internal control procedures that allow sufficient time to properly conduct a Single Audit. View of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan as prepared by management.
Student Financial Aid Cluster: 84.007 Federal Supplemental Education Opportunity Grant; 84.033 Federal Work Study Program; 84.063 Federal Pell Grant Program; 84.268 Federal Direct Student Loans Education Stabilization Fund: 84.425E Higher Education Emergency Relief Fund (HEERF) Student Aid Portion; 84.425F HEERF institutional Portion Material Weakness 2022-002 Reporting Criteria: Formally documented internal control procedures ensure schedules are ready for a Single Audit audit on a timely basis. This ensures submission of the Single Audit report as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The College failed to submit the Single Audit report to the Federal Audit Clearinghouse by the required deadline. Questioned Costs: None noted. Context: The College was required to submit the April 30, 2022 Single Audit report to the Federal Audit Clearinghouse within nine months of the College?s year-end. The College did not submit this report in the required period. Effect: The lack of formal process to provide timely audit support could result in the late submission of the Single Audit report. Cause: The College did not identify the audit requirement prior to the required deadline. Recommendation: The College should develop formally documented internal control procedures to outline a process to review grant agreements for audit requirements. Additionally, the College should develop formally documented internal control procedures that allow sufficient time to properly conduct a Single Audit. View of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan as prepared by management.
Student Financial Aid Cluster: 84.007 Federal Supplemental Education Opportunity Grant; 84.033 Federal Work Study Program; 84.063 Federal Pell Grant Program; 84.268 Federal Direct Student Loans Education Stabilization Fund: 84.425E Higher Education Emergency Relief Fund (HEERF) Student Aid Portion; 84.425F HEERF institutional Portion Material Weakness 2022-002 Reporting Criteria: Formally documented internal control procedures ensure schedules are ready for a Single Audit audit on a timely basis. This ensures submission of the Single Audit report as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The College failed to submit the Single Audit report to the Federal Audit Clearinghouse by the required deadline. Questioned Costs: None noted. Context: The College was required to submit the April 30, 2022 Single Audit report to the Federal Audit Clearinghouse within nine months of the College?s year-end. The College did not submit this report in the required period. Effect: The lack of formal process to provide timely audit support could result in the late submission of the Single Audit report. Cause: The College did not identify the audit requirement prior to the required deadline. Recommendation: The College should develop formally documented internal control procedures to outline a process to review grant agreements for audit requirements. Additionally, the College should develop formally documented internal control procedures that allow sufficient time to properly conduct a Single Audit. View of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan as prepared by management.