EIN: 310717113
UEI: WMUUB94R5NY5
Audited by: Ohio Auditor of State
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 31, 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 October 1, 2026 (31 days from today).
What is a management decision? →34 CFR § 668.408(a)(2) states in accordance with procedures established by the Secretary, an institution offering any group of substantially similar programs in any student financial assistance program authorized by Title IV of the Higher Education Act of 1965, as amended, must report to the Department for each student: • (i) information needed to identify the student and the institution; • (ii) the date the student initially enrolled in the program; • (iii) the student's attendance dates and attendance status in the program during the award year; • (iv) the student's enrollment status as of the first day of the student's enrollment in the program; • (v) the student's total annual cost of attendance; • (vi) the total tuition and fees assessed to the student for the award year; • (vii) the student's residency tuition status by State or district. The U.S. Department of Education requires institutions to submit Direct Loan and Pell Grant origination records and disbursement records to the Common Origination and Disbursement (COD) system. Due to insufficient controls over reporting in the COD system, one out of eleven (9%) of origination reports were inaccurately submitted in the COD system. We noted the reported cost of attendance for one student did not agree with the supporting documentation in the student's file. This weakness resulted in a loss of accountability over origination records reporting and could lead to a reduction or forfeiture of future funding for this program. The School District should develop control procedures and policies to help ensure the origination records reported to the COD system agree with the underlying supporting documentation in the student files.
Show full finding ▾Hide full finding ▴34 CFR § 668.408(a)(2) states in accordance with procedures established by the Secretary, an institution offering any group of substantially similar programs in any student financial assistance program authorized by Title IV of the Higher Education Act of 1965, as amended, must report to the Department for each student: • (i) information needed to identify the student and the institution; • (ii) the date the student initially enrolled in the program; • (iii) the student's attendance dates and attendance status in the program during the award year; • (iv) the student's enrollment status as of the first day of the student's enrollment in the program; • (v) the student's total annual cost of attendance; • (vi) the total tuition and fees assessed to the student for the award year; • (vii) the student's residency tuition status by State or district. The U.S. Department of Education requires institutions to submit Direct Loan and Pell Grant origination records and disbursement records to the Common Origination and Disbursement (COD) system. Due to insufficient controls over reporting in the COD system, one out of eleven (9%) of origination reports were inaccurately submitted in the COD system. We noted the reported cost of attendance for one student did not agree with the supporting documentation in the student's file. This weakness resulted in a loss of accountability over origination records reporting and could lead to a reduction or forfeiture of future funding for this program. The School District should develop control procedures and policies to help ensure the origination records reported to the COD system agree with the underlying supporting documentation in the student files.
The District acknowledges the finding related to the reporting of origination records to the Common Origination and Disbursement (COD) system in accordance with 34 CFR § 668.408(a)(2). The determination is that the discrepancy was the result of a manual data entry error during the preparation and submission of the origination record. The issue was isolated to a single record within the sample reviewed and does not reflect a systemic reporting issue. Upon identification, the District verified the correct cost of attendance information in the student’s file and updated the record in the COD system to ensure it accurately reflects the supporting documentation. The District recognizes the importance of Title IV funding and takes the accuracy of Title IV reporting seriously and has implemented additional internal control procedures to strengthen oversight of origination record submissions, including a secondary review of key data elements, such as cost of attendance, prior to submission of origination records to the COD system and ensuring all required data fields align with the student’s supporting documentation. These corrective actions are intended to ensure that the information reported in the COD system is accurate and consistent with the documentation maintained in student files, thereby maintaining compliance with federal reporting requirements and safeguarding the integrity of Title IV program administration.
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on January 23, 2024 — management decision was due July 23, 2024.
FAC accepted this audit on February 1, 2023 — management decision was due August 1, 2023.
FAC accepted this audit on February 22, 2022 — management decision was due August 22, 2022.
FAC accepted this audit on March 17, 2021 — management decision was due September 17, 2021.
FAC accepted this audit on March 24, 2020 — management decision was due September 24, 2020.
FAC accepted this audit on January 30, 2019 — management decision was due July 30, 2019.
FAC accepted this audit on February 19, 2018 — management decision was due August 19, 2018.
FAC accepted this audit on March 14, 2017 — management decision was due September 14, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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