FAC Explorer

Audit 389711

FY End
2025-09-30
Total Expended
$14.68M
Findings
1
Programs
9
Organization: H Councill Trenholm State Community College (AL)
Year: 2025 Accepted: 2026-03-01
Auditor: FORVIS MAZARS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1175803 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.063 FEDERAL PELL GRANT PROGRAM $8.97M Yes 1
84.031 HIGHER EDUCATION INSTITUTIONAL AID $3.70M Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $534,849 Yes 0
11.028 CONNECTING MINORITY COMMUNITIES PILOT PROGRAM $514,091 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $408,800 Yes 0
84.047 TRIO UPWARD BOUND $224,296 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $192,161 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $93,769 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $35,432 Yes 0

Contacts

Name Title Type
EXR7NDKHRW57 Brian Harrison Auditee
3442934530 Mark Nicolas Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of H. Councill Trenholm State Community College (“the College”) under programs of the federal government for the year ended September 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule presents only a selected portion of the operations of the College; therefore, it is not intended to and does not present the financial position, changes in net position or cash flows where applicable of the College.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The College has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Finding 2025-001 – Noncompliance with R2T4 Timeliness Requirements Student Financial Assistance Cluster #34.007, #84.033, #84.063 U.S. Department of Education (ED) Award Period: October 1, 2024 – September 30, 2025 Criteria or Specific Requirement: Return of Title IV Funds: The Code of Federal Regulations, 34 CFR 668.22(j), states that an institution must return the amount of Title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition: Title IV funds were not returned to the ED within the required 45 days of the institution’s determination that the student withdrew for 2 out of 14 students tested. Questioned costs: None noted as finding is timing related. Cause: The untimely returns for the 2 students resulted from administrative delays related to the processing of individual student withdrawal information. Based on the results of testing, existing procedures generally operated as intended but were not applied timely in these isolated instances. Effect: As a result, the institution did not fully comply with the Return of Title IV Funds timeliness requirement for the affected students. Identification as a repeat finding: Not a repeat finding. Recommendation: We recommend that the College reinforce existing procedures related to monitoring Return of Title IV Funds deadlines to help ensure consistent and timely processing for all student withdrawals. View of responsible official and planned corrective action: There is no disagreement with the audit finding. See management’s corrective action plan.