EIN: 042103638
UEI: QMNKAZSELHR8
Audited by: RSM US LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 3, 2026. 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 September 3, 2026 (4 days from today).
What is a management decision? →FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
Two students were not reported as withdrawn at the program level in NSLDS. Cause: Due to the timing of the changes, the withdrawal dates had to be manually updated, which resulted in the status changes not being reported at the program level. There was no review of these entries at the program level. Effect: Noncompliance with federal regulations for enrollment reporting at the program level. Questioned costs: None Prevalence: Two of the 25 students selected randomly and tested were not reported in accordance with NSLDS enrollment reporting. The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: No Recommendation: The College should accurately report all student status changes to the NSLDS. In addition, the College should review its policies and procedures to ensure withdrawal dates are accurately reflected in the enrollment management system and enrollment changes are reported timely. Views of responsible officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴2024-001 U.S. Department of Education (Direct) Student Financial Assistance Cluster: Federal Direct Loan Program (84.268) and Federal Pell Grant Program (84.063) Federal Award Numbers: P268K241617 and P063P231617 Federal Award Year: 2023-2024 Finding: The College did not accurately report enrollment changes at the program level to the National Student Loan Data System (NSLDS). Criteria: Per 34 CFR 668.408(a), an institution offering a group of substantially similar programs must report to the Department of Education if a student completed or withdrew from the program during the award year and the date the student completed or withdrew from the program. Condition: Two students were not reported as withdrawn at the program level in NSLDS. Cause: Due to the timing of the changes, the withdrawal dates had to be manually updated, which resulted in the status changes not being reported at the program level. There was no review of these entries at the program level. Effect: Noncompliance with federal regulations for enrollment reporting at the program level. Questioned costs: None Prevalence: Two of the 25 students selected randomly and tested were not reported in accordance with NSLDS enrollment reporting. The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: No Recommendation: The College should accurately report all student status changes to the NSLDS. In addition, the College should review its policies and procedures to ensure withdrawal dates are accurately reflected in the enrollment management system and enrollment changes are reported timely. Views of responsible officials: Management agrees with this finding.
2024-001 Enrollment Change Reporting Finding: The College did not accurately report enrollment changes at the program level to the National Student Loan Data System (NSLDS). Corrective Action Taken or Planned: The identified reporting errors are due to unique circumstances in which the date of determination and effective date for students’ withdrawals occurred in two separate academic periods (winter session and spring session). The methodology for tracking these students internally changed in fiscal year 2024, resulting in the reporting error. This methodology was not used in prior fiscal years and as such no prior year data was affected. The College updated procedures again in fiscal year 2025 to ensure that this unique circumstance was properly captured by our system’s reporting structure going forward, and is in the process of manually correcting any students in NSLDS with similar circumstances from fiscal year 2024. As noted in the finding, these errors did not cause any questioned costs. Anticipated Completion Date: April 2025 Person(s) Responsible for Corrective Actions: Carla Minchello – Director of Student Financial Aid, Office of Student Financial Services Sara Smith - Manager, Student & Academic Systems, Office of the Registrar
Two students were not reported as enrolled at the program level in NSLDS and enrollment dates were inaccurately reported for six students at the program level in NSLDS. Cause: A software defect caused incomplete and inaccurate data to be generated for reporting to NSLDS. There was no review of the system generated report at the program level. Effect: Noncompliance with federal regulations for enrollment reporting. Questioned costs: None Prevalence: Eight of the 25 students selected randomly and tested were not reported in accordance with NSLDS program enrollment reporting. The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: No Recommendation: The College should review and perform user acceptance testing of system upgrades to ensure the updates are operating correctly. Views of responsible officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴2024-002 U.S. Department of Education (Direct) Student Financial Assistance Cluster: Federal Direct Loan Program (84.268) and Federal Pell Grant Program (84.063) Federal Award Numbers: P268K241617 and P063P231617 Federal Award Year: 2023-2024 Finding: The College did not accurately report enrollment dates at the program level to the National Student Loan Data System (NSLDS). Criteria: Per 34 CFR 668.408(a), an institution offering a group of substantially similar programs must report to the Department of Education the initial enrollment date of a student in the program. Condition: Two students were not reported as enrolled at the program level in NSLDS and enrollment dates were inaccurately reported for six students at the program level in NSLDS. Cause: A software defect caused incomplete and inaccurate data to be generated for reporting to NSLDS. There was no review of the system generated report at the program level. Effect: Noncompliance with federal regulations for enrollment reporting. Questioned costs: None Prevalence: Eight of the 25 students selected randomly and tested were not reported in accordance with NSLDS program enrollment reporting. The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: No Recommendation: The College should review and perform user acceptance testing of system upgrades to ensure the updates are operating correctly. Views of responsible officials: Management agrees with this finding.
2024-002 Enrollment Reporting Finding: The College did not accurately report enrollment dates at the program level to the National Student Loan Data System (NSLDS). Corrective Action Taken or Planned: The identified reporting errors are due to software defects that occurred after system upgrades, resulting in data improperly exporting from our system to the Clearinghouse. In collaboration with our system’s vendor the offices of the Registrar and Student Financial Services are correcting these defects and updating internal procedures to include substantial testing of the reporting function following all system upgrades in the future. These offices are in the process of manually correcting any student reporting affected from fiscal year 2024. As noted in the finding, these errors did not cause any questioned costs. Anticipated Completion Date: June 2025 Person(s) Responsible for Corrective Actions: Carla Minchello – Director of Student Financial Aid, Office of Student Financial Services Sara Smith - Manager, Student & Academic Systems, Office of the Registrar
FAC accepted this audit on November 8, 2023 — management decision was due May 8, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
Amounts reported for the institutional portion by the College were originally reported in the wrong category (misclassified). Questioned Costs: None Prevalence: 1 of 1 institutional quarterly report tested. The sample was not intended to be, and was not, a statistically valid sample. Effect: Incorrect amounts and classifications were reported to the DOE. Improper reporting could result in the DOE withholding payments to the College. Cause: Changes to the program rules, regulations and reporting for the HEERF programs were evolving throughout the different phases of the program. This issue is the result of improper tracking of those changes as they were occurring which resulted in errors in the original filing. Recommendation: We recommend the College amend the incorrect reports. The Federal funding for this program has ended. If the DOE should add additional funding or create new or similar programs, we recommend that management implement a control to regularly monitor and manage changes to rules and regulations promulgated by the DOE. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, and corrective measures have been made.
Show full finding ▾Hide full finding ▴Finding No. 2022-001 Higher Education Emergency Relief Fund (HEERF) Reporting Federal Agency: Department of Education (DOE) Program: COVID-19 Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act (CARES Act): ALN: 84.425F Criteria: Reporting requirements to the DOE state that the institutional portion of HEERF is reported by quarter in the quarter funds are drawn from the G5 system and reported for the allowable categories under the grant. The reports filed should include all information about expenditures incurred or lost revenue claimed under the grant. Condition: Amounts reported for the institutional portion by the College were originally reported in the wrong category (misclassified). Questioned Costs: None Prevalence: 1 of 1 institutional quarterly report tested. The sample was not intended to be, and was not, a statistically valid sample. Effect: Incorrect amounts and classifications were reported to the DOE. Improper reporting could result in the DOE withholding payments to the College. Cause: Changes to the program rules, regulations and reporting for the HEERF programs were evolving throughout the different phases of the program. This issue is the result of improper tracking of those changes as they were occurring which resulted in errors in the original filing. Recommendation: We recommend the College amend the incorrect reports. The Federal funding for this program has ended. If the DOE should add additional funding or create new or similar programs, we recommend that management implement a control to regularly monitor and manage changes to rules and regulations promulgated by the DOE. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, and corrective measures have been made.
2022-001 Higher Education Emergency Relief Fund (HEERF) Reporting Finding: Amounts reported for the institutional portion by the College were originally reported in the wrong category (misclassified). Corrective Action Taken or Planned: The identified reporting error is considered by the College to be an isolated occurrence caused by unprecedented turnover in key management positions combined with consistently changing and evolving requirements of the HEERF program. The College intends to amend the quarterly reports and ensured proper classification on the recently submitted annual reporting. In addition, the College?s new management team is committed to regularly monitoring DOE updates to ensure compliance going forward. Anticipated Completion Date: April 2023 Person(s) Responsible for Corrective Actions: Sarah Langis - Controller
Based on inspection of 25 student files, it was noted that there were two files that did not contain original loan documents. Questioned Costs: None. Prevalence: Out of 25 student files tested, two did not contain original loan documents. The sample was not intended to be, and was not, a statistically valid sample. Effect: The institution may not be able to assign the loan to the government or enforce the loan without original promissory notes. Cause: The College has been participating in for many years, and as such, original records on loans disbursed for students were lost/misplaced since origination due to physical location changes as well as staff changes. In addition, older loans were disbursed with multiple promissory notes, whereas regulations changes from 2003 onwards enforced the use of Master Promissory Notes, which lessened the volume of loan documentation to be retained. Recommendation: We recommend the College continue to search for the missing promissory notes and if unsuccessful remove the loans from its Perkins portfolio as the Government portion will not be able to be turned over to the DOE. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, and corrective measures have been made.
Show full finding ▾Hide full finding ▴Finding No. 2022-002 Federal Perkins Loans Recordkeeping and Record Retention Federal Agency: Department of Education Program: Federal Perkins Loan Program: ALN:84.038 Criteria: Per 34 CFR 674.19?, an institution shall keep the original promissory notes and repayment schedules until the loans are satisfied. If required to release original documents in order to enforce the loan, the institution must retain certified true copies of those documents. Condition: Based on inspection of 25 student files, it was noted that there were two files that did not contain original loan documents. Questioned Costs: None. Prevalence: Out of 25 student files tested, two did not contain original loan documents. The sample was not intended to be, and was not, a statistically valid sample. Effect: The institution may not be able to assign the loan to the government or enforce the loan without original promissory notes. Cause: The College has been participating in for many years, and as such, original records on loans disbursed for students were lost/misplaced since origination due to physical location changes as well as staff changes. In addition, older loans were disbursed with multiple promissory notes, whereas regulations changes from 2003 onwards enforced the use of Master Promissory Notes, which lessened the volume of loan documentation to be retained. Recommendation: We recommend the College continue to search for the missing promissory notes and if unsuccessful remove the loans from its Perkins portfolio as the Government portion will not be able to be turned over to the DOE. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, and corrective measures have been made.
2022-002 Federal Perkins Loans Recordkeeping and Record Retention Finding: Based on inspection of 25 student files, it was noted that there were 2 files that did not contain original loan documents. Corrective Action Taken or Planned: The identified loans without corresponding loan documentation originated nearly twenty years ago. At this point in time much of activity in the Office of Student Financial Services was conducted via paper, which left the loan agreements vulnerable to misplacement during office location and staffing changes. In conjunction with the Controller?s office, the Office of Student Financial Services intends to review the Perkins portfolio to identify any additional missing documents and work to locate originals. In cases where this search is unsuccessful, the College will review and potentially remove these agreements from the Perkins portfolio. In addition, the College has recognized a need for additional staffing for continued monitoring in the Office of Student Financial Services and has hired someone for the position of Director of Financial Aid to support the Senior Director for Student Financial Services. Anticipated Completion Date: September 2023 Person(s) Responsible for Corrective Actions: Carla Minchello - Director of Financial Aid
FAC accepted this audit on April 28, 2022 — management decision was due October 28, 2022.
FAC accepted this audit on March 21, 2021 — management decision was due September 21, 2021.
FAC accepted this audit on November 5, 2019 — management decision was due May 5, 2020.
2019-001: Finding-Special Tests and Provisions - Borrower Transmission Data - Student Financial Assistance Cluster, Federal Direct Student Loans Program, CFDA #84.268, June 30, 2019 Award Year, U.S. Department of Education. Condition Found: Out of forty students selected for Borrower Transmission Data testing, two students had disbursements which were not reported in a timely manner. This was not a statistically valid sample.
Show full finding ▾Hide full finding ▴2019-001: Finding-Special Tests and Provisions - Borrower Transmission Data - Student Financial Assistance Cluster, Federal Direct Student Loans Program, CFDA #84.268, June 30, 2019 Award Year, U.S. Department of Education. Condition Found: Out of forty students selected for Borrower Transmission Data testing, two students had disbursements which were not reported in a timely manner. This was not a statistically valid sample.
2019-001 Finding ? Special Tests and Provisions ? Borrower Transmission Data - Student Financial Assistance Cluster, Federal Direct Student Loans Program, CFDA #84.268, June 30, 2019 Award Year, U.S. Department of Education. While the reconciliation was happening on a regular basis during the semester, there were lapses at the end of the semester. Going forward, the College will reconcile at least every other week and at the end of the semester to ensure these discrepancies do not happen again. Responsible Official: The Associate Director of Financial Aid will be responsible for the reconciliation, with the Director of Student Financial Services as their backup. Expected Completion Date: This practice has begun with the fiscal year 2020 academic year.
FAC accepted this audit on October 23, 2018 — management decision was due April 23, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 29, 2017 — management decision was due April 29, 2018.
FAC accepted this audit on October 23, 2016 — management decision was due April 23, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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