EIN: 060662150
UEI: TQ2HR8XW7MX4
Audited by: CBIZ CPAS P.C.
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 8, 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 December 8, 2026 (88 days from today).
What is a management decision? →FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
FAC accepted this audit on February 6, 2024 — management decision was due August 6, 2024.
FAC accepted this audit on November 2, 2022 — management decision was due May 2, 2023.
FAC accepted this audit on November 18, 2021 — management decision was due May 18, 2022.
FAC accepted this audit on November 17, 2020 — management decision was due May 17, 2021.
Finding ? Special Tests and Provisions: Enrollment Reporting ? Federal Direct Student Loans, CFDA #84.268; June 30, 2020 Award Year; U.S. Department of Education. Criteria or Specific Requirement: Enrollment information, including the effective date of separation from College, must be accurately reported within 30 days whenever attendance changes for a student, unless a roster will be submitted within 60 days. The changes include reductions or increases in attendance levels, withdrawals, graduations, and approved leaves-of-absence. It is the College?s responsibility, as a participant in the Title IV aid programs, to monitor and report these changes to the National Student Loan Data System (?NSLDS?). For withdrawn students, the effective date for reporting is the student?s last date of attendance. (NSLDS Enrollment Reporting Guide November 2019, and 34 CFR 685.309(b)) Condition Found: Of the 22 students selected for enrollment reporting testing, 16 students within the sample were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. Questioned Costs: None noted. Cause: Interdepartmental miscommunication within the College and verification of status change processing was not completed timely. Identification as a Repeat Finding: This is a repeat finding of item reported previously as 2019-001. Recommendation: The College should strengthen the procedures surrounding communication and reconciliation between departments in reviewing all students who have changes in enrollment status are reported to NSLDS to within a timely manner in accordance with Federal regulation.
Show full finding ▾Hide full finding ▴Finding ? Special Tests and Provisions: Enrollment Reporting ? Federal Direct Student Loans, CFDA #84.268; June 30, 2020 Award Year; U.S. Department of Education. Criteria or Specific Requirement: Enrollment information, including the effective date of separation from College, must be accurately reported within 30 days whenever attendance changes for a student, unless a roster will be submitted within 60 days. The changes include reductions or increases in attendance levels, withdrawals, graduations, and approved leaves-of-absence. It is the College?s responsibility, as a participant in the Title IV aid programs, to monitor and report these changes to the National Student Loan Data System (?NSLDS?). For withdrawn students, the effective date for reporting is the student?s last date of attendance. (NSLDS Enrollment Reporting Guide November 2019, and 34 CFR 685.309(b)) Condition Found: Of the 22 students selected for enrollment reporting testing, 16 students within the sample were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. Questioned Costs: None noted. Cause: Interdepartmental miscommunication within the College and verification of status change processing was not completed timely. Identification as a Repeat Finding: This is a repeat finding of item reported previously as 2019-001. Recommendation: The College should strengthen the procedures surrounding communication and reconciliation between departments in reviewing all students who have changes in enrollment status are reported to NSLDS to within a timely manner in accordance with Federal regulation.
Finding ? Special Tests and Provisions: Enrollment Reporting ? Federal Direct Student Loans, CFDA #84.268; June 30, 2020 Award Year; U.S. Department of Education. Condition Found: Of the 22 students selected for enrollment reporting testing, 16 students within the sample were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. View of Responsible Officials and Planned Corrective Actions: We have created an audit checklist to ensure R2T4, Enrollment Reporting, and any balances are referred to the appropriate departments. Our last Subgroup meeting included attendees Amanda Show, Amy Van Oot, Kelby Chappelle, Elise Kaufmann, and Dan Brewer. This is a cross-section of the Registrar?s Office, Information Technology, the Bursar, and the Financial Aid Office. We understand the reason for late reporting in 2020 was the Registrar, due to COVID, waited an extended period of time to allow faculty and students the time to report grades of S and U. This resulted in late reporting to IT and caused the delay in the reporting to the Clearinghouse. In 2019 the Registrar confirmed the graduation roster was reported late to IT, causing the finding in that year. The outcome of the meeting was as follows: 1. Team has had ongoing conversation to maintain compliance. 2. Our next meeting scheduled for 11.12.2020 with the explicit intent to bring forward all team?s research on NSLDS reporting. This will confirm our policy on this issue. 3. Financial Aid is creating an internal calendar to help remind departments across campus of important dates such as this. Accountability will lie on Financial Aid, IT, and Student Affairs to correct these procedures. 4. The meeting today continues to confirm that full communication between all offices is important to maintain compliance. Agreed upon was the holistic process needed to maintain this issue of compliance, as well as a better set of communication lines. Responsible Officials: See above. Expected Completion Date: November 2020.
2019-001
Finding ? Special Tests and Provisions: Disbursements to or on Behalf of Students ? Student Financial Assistance Cluster, Federal Direct Student Loans, CFDA # 84.268, June 30, 2020 Award Year, U.S. Department of Education. Criteria or Specific Requirement: If a student is enrolled in the first year of an undergraduate program of study and has not previously received a Direct Subsidized Loan, a Direct Unsubsidized Loan, a Subsidized or Unsubsidized Federal Stafford Loan, or a Federal Supplemental Loan for Students, a school may not disburse the proceeds of a Direct Subsidized or Direct Unsubsidized Loan until 30 days after the first day of the student's program of study unless the school in which the student is enrolled has a cohort default rate, calculated under either subpart M or N of 34 CFR part 668 of less than 15 percent for each of the three most recent fiscal years for which data are available. (34 CFR 685.303(5)(i)(2)) Condition Found: Of the 5 first time borrowers selected for Direct Loan cash management testing, 4 borrowers received their Direct Loans prior to 30 days after the first day of classes. This was not a statistically valid sample. Questioned Costs: None Noted. Cause: Timely review of the College?s most recently reported cohort default rates did not occur. Identification as a Repeat Finding: Not a repeat finding. Recommendation: The College should implement a policy to periodically review its available cohort default rates to verify whether any of most recent available years are in excess of 15% and, if so, take steps to hold disbursements for first time borrowers until 30 days following the first day of courses.
Show full finding ▾Hide full finding ▴Finding ? Special Tests and Provisions: Disbursements to or on Behalf of Students ? Student Financial Assistance Cluster, Federal Direct Student Loans, CFDA # 84.268, June 30, 2020 Award Year, U.S. Department of Education. Criteria or Specific Requirement: If a student is enrolled in the first year of an undergraduate program of study and has not previously received a Direct Subsidized Loan, a Direct Unsubsidized Loan, a Subsidized or Unsubsidized Federal Stafford Loan, or a Federal Supplemental Loan for Students, a school may not disburse the proceeds of a Direct Subsidized or Direct Unsubsidized Loan until 30 days after the first day of the student's program of study unless the school in which the student is enrolled has a cohort default rate, calculated under either subpart M or N of 34 CFR part 668 of less than 15 percent for each of the three most recent fiscal years for which data are available. (34 CFR 685.303(5)(i)(2)) Condition Found: Of the 5 first time borrowers selected for Direct Loan cash management testing, 4 borrowers received their Direct Loans prior to 30 days after the first day of classes. This was not a statistically valid sample. Questioned Costs: None Noted. Cause: Timely review of the College?s most recently reported cohort default rates did not occur. Identification as a Repeat Finding: Not a repeat finding. Recommendation: The College should implement a policy to periodically review its available cohort default rates to verify whether any of most recent available years are in excess of 15% and, if so, take steps to hold disbursements for first time borrowers until 30 days following the first day of courses.
Finding ? Special Tests and Provisions: Disbursements to or on Behalf of Students ? Student Financial Assistance Cluster, Federal Direct Student Loans, CFDA # 84.268, June 30, 2020 Award Year, U.S. Department of Education. Condition Found: Of the 5 first time borrowers selected for Direct Loan cash management testing, 4 borrowers received their Direct Loans prior to 30 days after the first day of classes. This was not a statistically valid sample. View of Responsible Officials and Planned Corrective Actions: The specific drawdown and disbursement of funds have been aligned between Financial Aid, Business Office, and IT, with the Financial Aid office guiding with accountability. This process has been in place for the fall of 2020 and the official policy will be shared with the appropriate departments. The outcome from our prior meetings is as follows: 1. The team has confirmed and executed starting in 2020, that funds will be disbursed in sequential order ? Pell, Parent Plus Loans, Alternative loans, Direct Loans (returners disbursed first then to first time borrowers after 30 days), then institutional aid. 2. This process allows both IT, Financial Aid Office, and the Business Office to control fund disbursement and maintain regulatory compliance in regards to refunds being issued within the 14-day window. 3. In terms of cash flow management, we intend to pull in Federal and State funds as early as possible. Responsible Official: Director of Financial Aid. Expected Completion Date: September 2020.
FAC accepted this audit on November 18, 2019 — management decision was due May 18, 2020.
2019-001: Finding - Special Tests and Provisions: Enrollment Reporting - Federal Direct Student Loans, CFDA #84.268; June 30, 2019 Award Year; U.S. Department of Education. Condition Found: For all 14 students selected for enrollment reporting testing, the graduate status change for all four May 2019 graduates within sample was reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample.
Show full finding ▾Hide full finding ▴2019-001: Finding - Special Tests and Provisions: Enrollment Reporting - Federal Direct Student Loans, CFDA #84.268; June 30, 2019 Award Year; U.S. Department of Education. Condition Found: For all 14 students selected for enrollment reporting testing, the graduate status change for all four May 2019 graduates within sample was reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample.
Mitchell College has reviewed and revised its internal process for reporting enrollment to NSLDS to ensure status changes are reported accurately and timely. The College has appropriate procedures in place to ensure timely submission of enrollment records to NSLDS for the 2019-20 academic year.
2019-002: Finding - Reporting: Financial Reporting, Pell Payment Data - Federal Pell Grant Program, CFDA #84.063; June 30, 2019 Award Year; U.S. Department of Education. Condition Found: Out of 40 students selected for testing, 25 students had a date reported to Common Origination and Disbursement ("COD") that was later than the date the funds were credited to the student's account. As a result of this delayed reporting, the disbursements for two of the 25 students occurred outside the mandated 15-day timeframe. This was not a statistically valid sample.
Show full finding ▾Hide full finding ▴2019-002: Finding - Reporting: Financial Reporting, Pell Payment Data - Federal Pell Grant Program, CFDA #84.063; June 30, 2019 Award Year; U.S. Department of Education. Condition Found: Out of 40 students selected for testing, 25 students had a date reported to Common Origination and Disbursement ("COD") that was later than the date the funds were credited to the student's account. As a result of this delayed reporting, the disbursements for two of the 25 students occurred outside the mandated 15-day timeframe. This was not a statistically valid sample.
Mitchell College has reviewed and revised its internal process for reporting Pell disbursement data to COD accurately and timely. The College has appropriate procedures in place to ensure accurate and timely submission of disbursement records to COD for the 2019-20 academic year.
FAC accepted this audit on November 5, 2018 — management decision was due May 5, 2019.
FAC accepted this audit on November 30, 2017 — management decision was due May 30, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 20, 2017 — management decision was due August 20, 2017.
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