EIN: 314379584
UEI: JWD1G65BD2L5
Audited by: Forvis Mazars, 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 January 19, 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 July 19, 2026 (41 days ago).
What is a management decision? →FAC accepted this audit on March 6, 2025 — management decision was due September 6, 2025.
The College did not maintain loan records in the manner set forth in 34 CFR 674.19.(e). (Other Instance of Noncompliance) Question Costs: None Context: Although Perkins loans are no longer being disbursed, there are continuing compliance requirements. During testing of Perkins loan record keeping and record retention, 4 out of 16 outstanding loan selections and 1 out of 5 retired/assign loan selections did not have records of the related master promissory note (MPN). From a population of 157 outstanding loans, 16 were selected for testing. Errors consisted of 4 students for which the College did not have records of the MPN. Additionally, from a population of 5 retired/assigned loans, 5 were selected for testing. An error consisted of 1 student for which the College did not have record of the MPN. Our sample selection was not, and was not intended to be statistically valid. Effect: The College does not have documentation of MPNs for the errors identified. Cause: The MPNs for these students were not able to be located in Perkins loan files. Repeat Finding: Yes Recommendation: The College should revisit the record retention for student related files, particularly those that relate to federal compliance requirements. Views of Responsible Officials and Planned Corrective Action: The College agrees with the comment and has developed a plan to correct the finding. The College will examine the document destruction date on student related files related to federal compliance requirements to ensure accuracy of the document destruction date and accuracy of student files.
Show full finding ▾Hide full finding ▴Federal Program Name: Federal Perkins Loan Program Federal Agency: U.S. Department of Education Federal Assistance Listing Title and Number: Federal Perkins Loan Program, 84.038 Award Year: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Special Tests and Provisions – Perkins Loan Record Keeping and Record Retention Condition: The College did not maintain loan records in the manner set forth in 34 CFR 674.19.(e). (Other Instance of Noncompliance) Question Costs: None Context: Although Perkins loans are no longer being disbursed, there are continuing compliance requirements. During testing of Perkins loan record keeping and record retention, 4 out of 16 outstanding loan selections and 1 out of 5 retired/assign loan selections did not have records of the related master promissory note (MPN). From a population of 157 outstanding loans, 16 were selected for testing. Errors consisted of 4 students for which the College did not have records of the MPN. Additionally, from a population of 5 retired/assigned loans, 5 were selected for testing. An error consisted of 1 student for which the College did not have record of the MPN. Our sample selection was not, and was not intended to be statistically valid. Effect: The College does not have documentation of MPNs for the errors identified. Cause: The MPNs for these students were not able to be located in Perkins loan files. Repeat Finding: Yes Recommendation: The College should revisit the record retention for student related files, particularly those that relate to federal compliance requirements. Views of Responsible Officials and Planned Corrective Action: The College agrees with the comment and has developed a plan to correct the finding. The College will examine the document destruction date on student related files related to federal compliance requirements to ensure accuracy of the document destruction date and accuracy of student files.
The College will examine the document destruction date on student related files related to federal compliance requirements to ensure accuracy of the document destruction date and accuracy of student files. Additionally, the College will closeout the Federal Perkins Loan Program in fiscal year 2025.
2023-002
FAC accepted this audit on December 20, 2023 — management decision was due June 20, 2024.
The College did not maintain Perkins loan records in the manner set forth in 34 CFR 674.19.(e). (Other Instance of Noncompliance) Question Costs: None Context: During testing of Perkins loan record keeping and record retention, 2 out of 22 outstanding loan selections and 2 our of 16 retired/assign loan selections did not have records of the related master promissory note (MPN). From a population of 217 outstanding loans 22 were selected for outstanding loan testing. Errors consisted of 2 students for which the College did not have records of their MPN. Additionally from a population of 155 retired/assigned loans 16 were selected for retired/assign loan testing. Errors consisted of 2 students for which the College did not have records of their MPN. Our sample selection was not, and was not intended to be statistically valid. Effect: The College does not have documentation of MPNs for the errors identified. Cause: The MPNs for these students were not able to be located in Perkins loan files. Repeat Finding: No Recommendation: The College should revisit the record retention for student related files, particularly those that relate to federal compliance requirements. Views of Responsible Officials and Planned Corrective Action: The College agrees with the comment and has developed a plan to correct the finding. The College will examine the document destruction date on student related files related to federal compliance requirements to ensure accuracy of the document destruction date and accuracy of student files.
Show full finding ▾Hide full finding ▴Federal Program Name: Student Financial Assistance Cluster Federal Agency: U.S. Department of Education Federal Assistance Listing Title and Number: Student Financial Assistance Cluster, 84.038 Award Year: July 1, 2022 – June 30, 2023 Criteria or Specific Requirement: Special Tests and Provisions – Perkins Loan Record Keeping and Record Retention Condition: The College did not maintain Perkins loan records in the manner set forth in 34 CFR 674.19.(e). (Other Instance of Noncompliance) Question Costs: None Context: During testing of Perkins loan record keeping and record retention, 2 out of 22 outstanding loan selections and 2 our of 16 retired/assign loan selections did not have records of the related master promissory note (MPN). From a population of 217 outstanding loans 22 were selected for outstanding loan testing. Errors consisted of 2 students for which the College did not have records of their MPN. Additionally from a population of 155 retired/assigned loans 16 were selected for retired/assign loan testing. Errors consisted of 2 students for which the College did not have records of their MPN. Our sample selection was not, and was not intended to be statistically valid. Effect: The College does not have documentation of MPNs for the errors identified. Cause: The MPNs for these students were not able to be located in Perkins loan files. Repeat Finding: No Recommendation: The College should revisit the record retention for student related files, particularly those that relate to federal compliance requirements. Views of Responsible Officials and Planned Corrective Action: The College agrees with the comment and has developed a plan to correct the finding. The College will examine the document destruction date on student related files related to federal compliance requirements to ensure accuracy of the document destruction date and accuracy of student files.
The College will examine the document destruction date on student related files related to federal compliance requirements to ensure accuracy of the document destruction date and accuracy of student files.
FAC accepted this audit on December 8, 2022 — management decision was due June 8, 2023.
FAC accepted this audit on November 11, 2021 — management decision was due May 11, 2022.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 17, 2021 — management decision was due August 17, 2021.
Student enrollment updates were not timely reported to the National Loan Data System. (Material Weakness and Material Noncompliance) Questioned Costs: No Context: During testing of enrollment reporting, 7 out or 25 selections resulted in errors. From a population of 112 students, 25 were selected for testing. Errors consisted of 1 graduated student appearing as withdrawn within NSLDS, 5 students not reported to NSLDS within the 60 day requirement, and 1 graduated student appearing as full time within NSLDS. Our sample selection was not, and was not intended to be, statistically valid. Effect: Student status reported incorrectly or not within the required timeframe. Cause: During the current year one individual was responsible for updating student status, due to COVID-19 and the increase in responsibilities timely and accurate updating of student statuses did not occur. Repeat Finding: No Recommendation: We recommend the College revisit controls over this compliance requirement to ensure timely and accurate reporting to NSLDS. Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management attached.
Show full finding ▾Hide full finding ▴Federal Program Name: Student Financial Assistance Cluster Federal Agency: U.S. Department of Education CFDA Title and Number: Student Financial Assistance Cluster, CFDA 84.063 and 84.268 Award Year: July 1, 2019 ? June 20, 2020 Criteria or Specific Requirement: Special Tests and Provisions ? Enrollment Reporting ? Institutions are required to report enrollment information under the Federal Pell Grant and the Federal Direct Student Loan Program via the National Loan Data System (NSLDS). Unless an institution expects to submit its next updated enrollment report within the next 60 days, an institution must notify NSLDS within 30 days after the date that an institution discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a halftime basis. Condition: Student enrollment updates were not timely reported to the National Loan Data System. (Material Weakness and Material Noncompliance) Questioned Costs: No Context: During testing of enrollment reporting, 7 out or 25 selections resulted in errors. From a population of 112 students, 25 were selected for testing. Errors consisted of 1 graduated student appearing as withdrawn within NSLDS, 5 students not reported to NSLDS within the 60 day requirement, and 1 graduated student appearing as full time within NSLDS. Our sample selection was not, and was not intended to be, statistically valid. Effect: Student status reported incorrectly or not within the required timeframe. Cause: During the current year one individual was responsible for updating student status, due to COVID-19 and the increase in responsibilities timely and accurate updating of student statuses did not occur. Repeat Finding: No Recommendation: We recommend the College revisit controls over this compliance requirement to ensure timely and accurate reporting to NSLDS. Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management attached.
Contact Person Responsible for Corrective Action: Tina Hickman, Registrar Contact Phone Number: 740-376-4740 Views of Responsible Official: The condition noted is accurate, impacting select May 2020 graduates whose status was not updated to graduated in a timely manner. 1 record was the result of an unusual pattern of completion but the remaining were, as noted in the conditions, failure to report within the 60-day window due to delay on my part as the sole campus contact with knowledge and access for said reporting. Description of Correction Action Plan: The assistant registrar has now been fully trained to manage enrollment reporting via the National Student Clearinghouse as well as on enrollment corrections procedures. I continue to be available as a back-up and for assistance as needed. this transition was planned prior to the finding as an effort to reduce my workload but was delayed with the pandemic resulted in the Records Office staff moving to remote work. Additionally, our financial aid director will provide quality checks of the reported data. Finally, the Records Office procedure manual outlining the reporting process has been updated to reflect the changes in reporting graduated status resulting from the move to program-level enrollment reporting. Anticipated Completion Date: Completed 12/23/2020
FAC accepted this audit on November 11, 2019 — management decision was due May 11, 2020.
FAC accepted this audit on November 1, 2018 — management decision was due May 1, 2019.
FAC accepted this audit on December 12, 2017 — management decision was due June 12, 2018.
FAC accepted this audit on November 20, 2016 — management decision was due May 20, 2017.
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