← delinquency review FY2025: Filed
WALLACE STATE COMMUNITY COLLEGE
UEI PJJLM9J64H96 · AL · higher-ed · FY 2024-10-01 → 2025-09-30
Filed 4 years (FY2022–FY2025); FY2026 not yet due.
Possible coverage — unverified. STATE OF ALABAMA DEPARTMENT OF FINANCE is in the same corporate family and files an audit that FAC records as covering 48 other entities — but not this one.
That sibling's coverage is proven (declared); the inferred step is
only the corporate-family link joining the two, which comes from USAspending. Confirming
this entity sits inside that audit needs the report's SEFA detail by agency. Nothing here changes a status.
Fiscal year:
| FY | Status | Observed | Threshold | Composition | Due | Days late | SEFA expended | Obs. % of SEFA | Own report | Covering |
|---|---|---|---|---|---|---|---|---|---|---|
| 2026 | Not yet due partial | $7.8M ↕ ▲ | $1.0M | — | 2027-06-30 | — | — | — ↕ | — | — |
| 2025 | Filed | $17.9M ↕ ▲ | $1.0M | — | 2026-06-30 | -147 | $26.8M | 67% ↕ | 2025-09-GSAFAC-0000398666 ↗ | — |
| 2024 | Filed | $21.2M ↕ ▲ | $750K | — | 2025-06-30 | -137 | $28.4M | 75% ↕ | 2024-09-GSAFAC-0000350032 ↗ | — |
| 2023 | Filed | $15.9M ↕ ▲ | $750K | — | 2024-06-30 | -132 | $26.9M | 59% ↕ | 2023-09-GSAFAC-0000024613 ↗ | — |
| 2022 | Filed | $18.9M ↕ ▲ | $750K | — | 2023-06-30 | -87 | $30.6M | 62% ↕ | 2022-09-CENSUS-0000128895 ↗ | — |
- Obligation
- $16.2M
- Outlay
- $17.9M
- Subaward recv
- $0
- Subaward passed
- $0
- Loan face value
- $0
- Awards
- —
- SEFA reported
- $26.8M (obs. 67%)
- FAC check
- agrees with FAC
- Audit type
- single-audit
- Accepted
- 2026-02-03
- Auditor
- Carr, Riggs & Ingram, L.L.C.
- Cognizant agency
- —
- Oversight agency
- 84
| Component | Obligation | Outlay | Subaward recv | Subaward passed | Loan face value |
|---|---|---|---|---|---|
| Non-HHS federal money | $16.2M | $17.9M | $0 | $0 | $0 |
Relationships
Three independent link types, one card each. They overlap — the same money can appear under more than one, so never add them together.
link_type = audit_coverageWhose single audit accounts for this entity, and whose this entity accounts for. The LINKS are standing — they apply to every year, and a gap in the observed span is a gap in FAC reporting, not a year the entity stood alone. The rolled AMOUNTS below follow the selected fiscal year, so the entity count there can be smaller than the standing list.
↑ Covered by
Self-covered — no other entity’s audit accounts for this one.
Audit scope — FY2025
Covers 2 entities holding $17.9M of observed federal money , against $26.8M of SEFA reported — 67% of SEFA.
This entity’s own money alone is $16.4M —
61% of that SEFA. The SEFA
total covers every entity in the audit, so only the rolled-up figure compares
like with like. Neither number changes the filing threshold, which is always
tested per entity on its own money.
↓ This entity’s audit covers (1)
| Entity | Observed | Latest status | Yrs delinq. | Latest observed |
|---|---|---|---|---|
| WALLACE STATE COMMUNITY COLLEGE WM9JND4S9LC5 | FY2022–FY2023 | Overdue | — | $1.5M |
link_type = corporate_parentFrom SAM.gov registration: the headquarters an entity registered under, and the entities registered beneath it. A registration record, not an org chart — it does not mean the parent runs the entity’s programs. The link itself never changes, but the lists below follow the selected year: an entity only appears in years it had federal activity.
↑ Rolls up to
ALABAMA, STATE OF HPVMN6F4P7J7
↓ Rolls up to this entity
Nothing — no entity rolls up to this one.
derived — not a link_type Not a stored relationship. These entities are found by taking this entity’s parent and looking up everything else registered under it — so they will not appear in any row keyed to this entity’s own UEI. Shown because the coverage lead above rests on them: if a sibling provably covers other entities, it may account for this one too.
Show the query
SELECT related_uei, link_type FROM pub.entity_link WHERE link_type = 'corporate_parent' AND uei = 'HPVMN6F4P7J7' -- this entity's parent AND related_uei <> 'PJJLM9J64H96'; -- everything else under it
| Entity | Provably covers | Latest status | Yrs delinq. | Latest observed |
|---|---|---|---|---|
| STATE OF ALABAMA DEPARTMENT OF FINANCE G3BHWLLFFLD4 | 48 | Filed | — | $6.2M |
| MIDDLE ALABAMA AREA AGENCY ON AGING Z7Y8DLRFVYD9 | 1 | Filed | — | $2.8M |
| ALABAMA MEDICAID AGENCY YW1KQLMLHM16 | — | Covered by parent | — | $6.66B |
| DEPARTMENT OF HUMAN RESOURCES ALABAMA MM6VETB8SHK1 | — | Covered by parent | — | $2.48B |
| ALABAMA STATE DEPARTMENT OF EDUCATION H99KU9Y8XP41 | — | Covered by parent | — | $1.34B |
| ALABAMA DEPARTMENT OF TRANSPORTATION VF4PU4LC85T3 | — | Covered by parent | — | $1.18B |
| ALABAMA DEPARTMENT OF HEALTH WDVJK7FUB8A6 | — | Covered by parent | — | $305.1M |
| ALABAMA DEPARTMENT OF REHABILITATION SERVICES KZHMCTMHRA65 | — | Covered by parent | — | $103.3M |
| ALABAMA DEPARTMENT OF WORKFORCE X8N2VJAFLJF6 | — | Covered by parent | — | $97.8M |
| ALABAMA DEPARTMENT OF CONSERVATION AND NATURAL RESOURCES WLNMNKHKF5T1 | — | Covered by parent | — | $88.1M |
| AL DEPARTMENT OF MENTAL HEALTH & RET FDHFBFRM5RQ3 | — | Covered by parent | — | $73.4M |
| AL DEPARTMENT ENVIRONMENTAL MANAGEMENT QEJLN2QTSEZ5 | — | Filed | — | $61.4M |
| ALA EMERGENCY MANAGEMENT AGENCY S8W5XNJ86RM4 | — | Covered by parent | — | $55.8M |
| VETERANS AFFAIRS, ALABAMA DEPT OF KDD9A68YQWP4 | — | Covered by parent | — | $48.1M |
| ALABAMA PORT AUTHORITY HS97F2C9NME3 | — | Filed | — | $47.8M |
| ALABAMA DEPARTMENT OF SENIOR SERVICES DMGZHMGKBZF8 | — | Covered by parent | — | $33.7M |
| ALABAMA STATE LAW ENFORCEMENT AGENCY TQ8MEK11XMK3 | — | Covered by parent | — | $30.2M |
| ALABAMA DEPARTMENT OF COMMERCE GHXCY8AL7CK7 | — | Covered by parent | — | $22.8M |
| COASTAL ALABAMA COMMUNITY COLLEGE JK46KBHMQGE5 | — | Filed | — | $17.6M |
| GADSDEN STATE COMMUNITY COLLEGE MNHFU4MHGLR9 | — | Filed | — | $17.4M |
| ALABAMA DEPARTMENT OF AGRICULTURE & INDUSTRIES PB1CBFSZCD48 | — | Covered by parent | — | $17.0M |
| ALABAMA COMMUNITY COLLEGE SYSTEM K11NN9KE4DP3 | — | Filed | — | $13.7M |
| ENTERPRISE STATE COMMUNITY COLLEGE CDVSG3NKJ1D7 | — | Filed | — | $10.5M |
| EARLY CHILDHOOD EDUCATION, ALABAMA DEPARTMENT OF QCZEAJ8B3NF3 | — | Covered by parent | — | $9.1M |
| ALABAMA FORESTRY COMMISSION UD6JAJFN9QP3 | — | Covered by parent | — | $7.7M |
| NORTHEAST ALABAMA COMMUNITY COLLEGE XD6KBBVVKRT6 | — | Filed | — | $7.1M |
| SNEAD STATE COMMUNITY COLLEGE DKDNTKSQ94U5 | — | Filed | — | $6.2M |
| CHATTAHOOCHEE VALLEY COMMUNITY COLLEGE MEKHN5CB73Z3 | — | Filed | — | $6.1M |
| JF DRAKE STATE TECHNICAL COLLEGE Y6RMRVLNFZK1 | — | Filed | — | $5.5M |
| ALABAMA DEPARTMENT OF FORENSIC SCIENCES NDZLL2E8J1E5 | — | Covered by parent | — | $2.9M |
| HISTORIC COMMISSION ALABAMA UA23UM8FE3D6 | — | Covered by parent | — | $2.6M |
| PUBLIC LIBRARY SERVICE ALABAMA VBP7EE6M4875 | — | Covered by parent | — | $2.5M |
| SOIL & WATER CONSERVATION COMMITTEE ALAB MV7NBDMKEEA3 | — | Covered by parent | — | $2.3M |
| GEOLOGICAL SURVEY OF ALABAMA XMQ8WDA7U366 | — | Covered by parent | — | $1.7M |
| GOVERNORS OFFICE OF VOLUNTEER SERVICES GPX8PX3NMLN3 | — | Covered by parent | — | $1.6M |
| ALABAMA FIRE COLLEGE AND PERSONNEL STANDARDS COMMISSION UDVVSRNACSA5 | — | Filed | — | $1.5M |
| WALLACE STATE COMMUNITY COLLEGE WM9JND4S9LC5 | — | Overdue | — | $1.5M |
| SURFACE MINING COMMISSION ALABAMA N5BKYZSF5TB6 | — | Covered by parent | — | $1.3M |
| ATTORNEY GENERALS OFFICE NHYNNNZ2VT33 | — | Covered by parent | — | $1.2M |
| ALABAMA PUBLIC SERVICE COMMISSION L5NWJLXC4RC9 | — | Covered by parent | — | $1.0M |
| GADSDEN STATE COMMUNITY COLLEGE F52PB51ZU3T4 | — | Overdue | 4 | $1.0M |
| ALABAMA BUREAU OF PARDONS AND PAROLE FIRSTNET C1FECNCWVMJ9 | — | Undetermined | — | $995K |
| ALABAMA COUNCIL ON THE ARTS SAVJKGG792Z9 | — | Under threshold | — | $974K |
| ALABAMA STATE TREASURY Q9HHC7PBD523 | — | Under threshold | 3 | $840K |
| ALABAMA CRIME VICTIMS COMPENSATION COMMISSION KP3MANMM5S65 | — | Under threshold | — | $619K |
| ALABAMA UNIFIED JUDICIAL SYSTEM LQAZGM3A6CE8 | — | Under threshold | — | $550K |
| ALABAMA SECRETARY OF STATE HPH9XK69ENE4 | — | Under threshold | — | $273K |
| ALABAMA DEPARTMENT OF CORRECTIONS FJE9TGY1K1P3 | — | Under threshold | — | $243K |
| JUDICIARY COURTS OF STATE OF ALABAMA JZX7SQHMLSD6 | — | Under threshold | — | $60K |
| PUBLIC SERVICE COMMISSION ALABAMA HD1NKX68FWU7 | — | Under threshold | — | $8K |
| ARCHIVES & HISTORY, ALABAMA DEPARTMENT OF QKP7N4NDWG86 | — | Undetermined | — | $0 |
| DEPARTMENT OF MILITARY ALABAMA SKMDBRUVTDL9 | — | Undetermined | — | $0 |
| QM9NPH9UEY34 QM9NPH9UEY34 | — | — | — | — |
| GYHJND39AB79 GYHJND39AB79 | — | — | — | — |
| GGPKQBBBHHH3 GGPKQBBBHHH3 | — | — | — | — |
| GDWYLT2RPMF1 GDWYLT2RPMF1 | — | — | — | — |
| H6QPV31XHHD8 H6QPV31XHHD8 | — | — | — | — |
| J9KLJXBBNSK8 J9KLJXBBNSK8 | — | — | — | — |
| YGGVSRAKVLG3 YGGVSRAKVLG3 | — | — | — | — |
| KTQAV55FB1G3 KTQAV55FB1G3 | — | — | — | — |
| E6EJNCZVFF24 E6EJNCZVFF24 | — | — | — | — |