EIN: 346401483
UEI: XA77NAJYELF1
Audited by: CliftonLarsonAllen LLP
Cognizant agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 26, 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 26, 2026 (38 days ago).
What is a management decision? →FAC accepted this audit on November 21, 2024 — management decision was due May 21, 2025.
FAC accepted this audit on February 26, 2024 — management decision was due August 26, 2024.
FAC accepted this audit on December 6, 2022 — management decision was due June 6, 2023.
An instance was noted where an incorrect enrollment effective date was reported to the NSLDS. Questioned Costs: None Context: One out of a sample of forty students had an incorrect enrollment date reported. Cause: The University mis-keyed the effective date reported to NSLDS therefore the student?s actual last date of attendance did not match the date reported. They also did not have a process in detect manual entry errors. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting a correct effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the University add a procedure to help detect any data entry errors. Views of Responsible Officials: There is no disagreement with the audit finding and the University has already implemented a corrective procedure.
Show full finding ▾Hide full finding ▴2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Number: 84.033, 84.268 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance ? Other Matters Criteria or Specific Requirement: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Assistance programs must have an arrangement to report student enrollment data to the National Students Loan Data System (NSLDS) through a roster file. The school is required to report enrollment status at both the school and program level. The school is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. An academic program is defined as the combination of the school?s Office of Postsecondary Education Identification (OPEID) number and the program?s Classification of Instructional Program (CIP) code, credential level, and published program length. ED requires the University to report changes in enrollment status and indicate the date that the changes occurred (34 CFR 685.309). Changes in enrollment status must be reported within 30 days. However, if a roster file is expected within 60 days, you may provide the date on that roster file. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that do not pass the NSLDS enrollment reporting edits. ED requires the University to report changes in enrollment status within thirty or sixty days that the University determined the changes occurred (34 CFR 682.610). Condition: An instance was noted where an incorrect enrollment effective date was reported to the NSLDS. Questioned Costs: None Context: One out of a sample of forty students had an incorrect enrollment date reported. Cause: The University mis-keyed the effective date reported to NSLDS therefore the student?s actual last date of attendance did not match the date reported. They also did not have a process in detect manual entry errors. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting a correct effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the University add a procedure to help detect any data entry errors. Views of Responsible Officials: There is no disagreement with the audit finding and the University has already implemented a corrective procedure.
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Recommendation: We recommend the University add a procedure to help detect any data entry errors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Student Financial Aid investigated the issue and developed a solution. The University updated its policies and procedures and implemented the necessary training to ensure data entry errors are detected and corrected. Name of the contact person responsible for corrective action: Dave Meredith, Vice President for Enrollment Management Planned completion date for corrective action plan: September 30, 2022 If the U.S. Department of Education has questions regarding this plan, please call Dave Meredith, Vice President for Enrollment Management at 419-530-5704.
2021-001
FAC accepted this audit on October 19, 2021 — management decision was due April 19, 2022.
During our testing, we noted four (4) of 40 students were reported to NSLDS with an incorrect enrollment effective date. Questioned Costs: None Context: During our testing, it was noted the University did not have a proper procedure in place for unofficial withdrawals in order to ensure the enrollment effective date reported to NSLDS matches the University?s records as well as the proper status. In addition, the University is waiting until the student does not return in the Fall to report these students as withdrawn. Cause: The University did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. They also did not have a process in place to report student enrollment changes timely. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting a correct effective date, the grace period begin date for the student will be incorrect. The University also did not comply with U.S. Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the University?s last date of attendance. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Number: 84.007, 84.033, 84.038, 84.268, 84.379, 93.264, 93.342 Award Period: July 1, 2020 ? June 30, 2021 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance ? Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted four (4) of 40 students were reported to NSLDS with an incorrect enrollment effective date. Questioned Costs: None Context: During our testing, it was noted the University did not have a proper procedure in place for unofficial withdrawals in order to ensure the enrollment effective date reported to NSLDS matches the University?s records as well as the proper status. In addition, the University is waiting until the student does not return in the Fall to report these students as withdrawn. Cause: The University did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. They also did not have a process in place to report student enrollment changes timely. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting a correct effective date, the grace period begin date for the student will be incorrect. The University also did not comply with U.S. Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the University?s last date of attendance. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: We recommend the University continue to evaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the University?s last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The noted issue surfaced during the University?s federal program review. The Office of Financial Aid (OFA) and the Registrar?s Office investigated the issue and developed a solution. The University updated its policies and procedures and implemented the necessary training to ensure the enrollment reporting dates will be accurate and reported timely. Name of the contact person responsible for corrective action: Matt Schroeder, Executive Vice President for Finance and Administration Planned completion date for corrective action plan: June 30, 2022
2020-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 18, 2021 — management decision was due October 18, 2021.
During our testing, we noted fifteen (15) of 40 students were reported to NSLDS with an incorrect enrollment effective date. There were five (5) of 40 students tested where the student was not reported to NSLDS by the University in a timely manner, and three (3) students whose enrollment status was not properly reported. Questioned Costs: None Context: During our testing, it was noted the University did not have a proper procedure in place for unofficial withdrawals in order to ensure the enrollment effective date reported to NSLDS matches the University?s records as well as the proper status. In addition, the University is waiting until the student does not return in the Fall to report these students as withdrawn. Cause: The University did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. They also did not have a process in place to report student enrollment changes timely. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. The University also did not comply with U.S. Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: No Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the University?s last date of attendance. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020?001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster CFDA Number: Various Award Period: June 1, 2019 ? May 31, 2020 Type of Finding: ? Significant Deficiency in Internal Control Over Compliance ? Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted fifteen (15) of 40 students were reported to NSLDS with an incorrect enrollment effective date. There were five (5) of 40 students tested where the student was not reported to NSLDS by the University in a timely manner, and three (3) students whose enrollment status was not properly reported. Questioned Costs: None Context: During our testing, it was noted the University did not have a proper procedure in place for unofficial withdrawals in order to ensure the enrollment effective date reported to NSLDS matches the University?s records as well as the proper status. In addition, the University is waiting until the student does not return in the Fall to report these students as withdrawn. Cause: The University did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. They also did not have a process in place to report student enrollment changes timely. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. The University also did not comply with U.S. Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: No Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the University?s last date of attendance. Views of Responsible Officials: There is no disagreement with the audit finding.
2020-001 National Student Loan Data System (NSLDS) Enrollment Reporting Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the University?s last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The noted issue surfaced during the University?s federal program review. The Office of Financial Aid (OFA) and the Registrar?s Office investigated the issue and developed a solution. The University updated our policies and procedures and will develop the necessary training to ensure the enrollment reporting dates will be accurate and reported timely. Name of the contact person responsible for corrective action: Matt Schroeder, Executive Vice President for Finance and Administration Planned completion date for corrective action plan: June 30, 2021 If the U.S. Department of Education has questions regarding this plan, please call Matt Schroeder, Executive Vice President for Finance and Administration and CFO, at 419-530-1448.
FAC accepted this audit on October 14, 2019 — management decision was due April 14, 2020.
FAC accepted this audit on November 7, 2018 — management decision was due May 7, 2019.
FAC accepted this audit on December 19, 2017 — management decision was due June 19, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 4, 2016 — management decision was due June 4, 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.
Browse other Single Audit organizations in Ohio →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
