The Southern Association of Colleges and Schools (SACS) is an educational accreditor recognized by the United States Department of Education and the Council for Higher Education Accreditation. This agency accredits over 13,000 public and private educational institutions ranging from preschool to college level in the Southern United States. Its headquarters are in North Druid Hills, Georgia, near Decatur, in the Atlanta metropolitan area. SACS accredits educational institutions in the states of Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas, and Virginia, and educational institutions for U.S. students in Mexico, the Caribbean, Central America, and South America. There are a number of affiliate organizations within the Southern Association of Colleges and Schools. One affiliate organization is the Southern Association of Community, Junior, and Technical Colleges. Commission on Colleges The first SACS was founded in 1895 and is currently made up of Council on Accreditation and School Improvement and the Commission on Colleges which existed since 1912. It also works with the Council for Higher Education Accreditation and the Association of Specialized and Professional Accreditors. The SACS Commission on Colleges (SACSCOC) accredits universities and colleges in Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas, Virginia, and Latin America (Extraterritorial). Every six months, the Southern Association of Colleges and Schools Commission on Colleges publishes an online report on its accreditation actions, including reaffirmations of accreditation and public sanctions of institutions of higher learning. The reports include specific public sanctions of schools and statements disclosing why those institutions have been placed on sanction. The Commission on Colleges accredits both public and private institutions of higher education in the United States, including some community colleges as well as four-year institutions. As a regional accreditor, SACSCOC accreditation extends to all of the educational programs offered at the accredited institution. Institutions in Latin America accredited by SACSCOC include the Mexican universities of Fundación Universidad de las Américas, Puebla; Universidad de las Americas, A.C.; Universidad de Monterrey; Tecnológico de Monterrey; Instituto Centroamericano de Administración de Empresas (INCAE or the Central American Institute of Business Administration) in Costa Rica and Nicaragua; and Keiser University Latin American Campus in Nicaragua. The SACSCOC has also accredited the American University in Dubai and the American University of Ras Al Khaimah. Council on Accreditation and School Improvement SACS CASI accredits over 13,000 primary, middle, and secondary schools, as well as school systems located in the