EIN: 361521940
UEI: RLXUNBXAH9G1
Audited by: Sikich CPA LLC
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 29, 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 29, 2026 (61 days from today).
What is a management decision? →2025-001: Improper Reporting of Enrollment Status’s to the National Student Clearinghouse - Year Ended Augst 31, 2025 - Student Financial Aid Cluster - ALN#s 84.007, 84.033, 84.063, and 84.268 Criteria: According to 34 CFR 685.309 (b), schools must update enrollment data for students and report to the Secretary in a manner of prescribed format within the required timeframe of sixty days after a student has graduated, ceased attendance or enrolled less than half-time Condition/Context: During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted that the University submitted one of the forty students we selected as full-time when they were enrolled as three-quarters time. We consider this finding to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not used in making sample selections. Effect: A student who was three-quarters for the Spring 2025 term was misreported as fulltime to the National Student Clearinghouse. Cause: While the University was reporting to the Clearinghouse, the system incorrectly categorized the student as full-time. Recommendation: We recommend the University continue to work with the department responsible for the enrollment status submissions to ensure that accurate reporting to the National Student Clearinghouse continues. Views of Responsible Officials: Management agrees with the finding and response is included in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴2025-001: Improper Reporting of Enrollment Status’s to the National Student Clearinghouse - Year Ended Augst 31, 2025 - Student Financial Aid Cluster - ALN#s 84.007, 84.033, 84.063, and 84.268 Criteria: According to 34 CFR 685.309 (b), schools must update enrollment data for students and report to the Secretary in a manner of prescribed format within the required timeframe of sixty days after a student has graduated, ceased attendance or enrolled less than half-time Condition/Context: During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted that the University submitted one of the forty students we selected as full-time when they were enrolled as three-quarters time. We consider this finding to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not used in making sample selections. Effect: A student who was three-quarters for the Spring 2025 term was misreported as fulltime to the National Student Clearinghouse. Cause: While the University was reporting to the Clearinghouse, the system incorrectly categorized the student as full-time. Recommendation: We recommend the University continue to work with the department responsible for the enrollment status submissions to ensure that accurate reporting to the National Student Clearinghouse continues. Views of Responsible Officials: Management agrees with the finding and response is included in the Corrective Action Plan.
2025-001: Improper Reporting of Enrollment Status’s to the National Student Clearinghouse - Year Ended Augst 31, 2025 - Student Financial Aid Cluster - ALN#s 84.007, 84.033, 84.063, and 84.268 Condition Found: During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted that the University submitted one of the forty students we selected as full-time when they were enrolled as three-quarters time. We consider this finding to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan: The Office of the Registrar added additional checks to make sure enrollment statuses reported to the National Student Clearinghouse are accurate. Before submitting monthly reports, staff reviews enrollment statuses against official registration records. Periodic audits are also conducted to identify and correct any discrepancies. Responsible Person for Corrective Action Plan: Izabela Dubak, Office of the Registrar Implementation Date of Corrective Action Plan- December 2025
FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
FAC accepted this audit on November 27, 2023 — management decision was due May 27, 2024.
FAC accepted this audit on November 17, 2022 — management decision was due May 17, 2023.
During our student file testing, we noted one student out of 40 did not have documentation in their file that exit counseling was sent thirty days after the student withdrew. We consider the missing exit counseling to be an instance of non-compliance with the Eligibility Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The University did not send out exit counseling when the student withdrew. Cause: The University?s internal controls did not detect the missing exit counseling for the student. Recommendation: We recommend the institution closely monitor all students who are receiving loans to make sure they are sent exit counseling. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴2022-001: Missing Exit Counseling Documentation - Student Financial Aid Cluster - Assistance Listing #s 84.033, 84.007, 84.063, 84.268, 84.038 - Grant Period - Year Ended August 31, 2022 Criteria: According to 34 CFR section 685.304, an educational institution must ensure that exit counseling is conducted with each Direct Loan student borrower 30 days after the student withdraws from the institution or falls below half time status. Condition: During our student file testing, we noted one student out of 40 did not have documentation in their file that exit counseling was sent thirty days after the student withdrew. We consider the missing exit counseling to be an instance of non-compliance with the Eligibility Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The University did not send out exit counseling when the student withdrew. Cause: The University?s internal controls did not detect the missing exit counseling for the student. Recommendation: We recommend the institution closely monitor all students who are receiving loans to make sure they are sent exit counseling. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.
2022-001: Missing Exit Counseling Documentation - Student Financial Aid Cluster - Assistance Listing #s 84.033, 84.007, 84.063, 84.268, 84.038 - Grant Period - Year Ended August 31, 2022 Condition: During our student file testing, we noted one student out of 40 did not have documentation in their file that exit counseling was sent thirty days after the student withdrew. We consider the missing exit counseling to be an instance of non-compliance with the Eligibility Compliance Requirement. Corrective Action Plan: Our office has updated the document letter template to automatically input the date of creation. The office will also ensure that the letters are generated promptly when informed of student withdrawal. The office will also periodically review withdrawn students to verify exit notification was sent. Responsible Person for Corrective Action Plan: Director- Marc Yambao Assistant Director- Josie Extrom Implementation Date of Corrective Action Plan: 10/27/2022
FAC accepted this audit on November 22, 2021 — management decision was due May 22, 2022.
The University failed to post public records for the December 31, 2020 quarterly reporting periods in a timely manner. We consider this to be an instance of noncompliance relating to the Reporting Compliance Requirement. Effect: The result is that the University did not post the required information to their website in a timely fashion. Cause: The condition was an administrative oversight. Recommendation: We recommend the University increase controls over reporting. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-001 HEERF Reporting - Higher Education Relief Funds Assistance Listing Number 84.425E, 84.425F, Grant Period - Year Ended August 31, 2021 Criteria: A University receiving funds under Section 18004 of the Act must submit, in a time and manner required by the Department of Education, a report to the Department of Education describing the use of funds distributed from Higher Education Emergency Relief Fund (HEERF) Grants. Further, University?s that received HEERF I 18004(a)(1) Student Aid Portion award to publicly post the required seven reporting items on their website, as an initial report under Section 18004(e) of CARES Act, no later than thirty days after award, and update that information every forty-five days thereafter. On August 31, 2020, the Department of Education decreased the frequency of reporting after the initial thirty-day period from every forty-five days thereafter to ten days after the end of every calendar quarter. An University must publicly post Quarterly Budget and Expenditure Reporting forms within 10 days of every quarter to satisfy the quarterly Institutional Portion reporting requirements. Condition: The University failed to post public records for the December 31, 2020 quarterly reporting periods in a timely manner. We consider this to be an instance of noncompliance relating to the Reporting Compliance Requirement. Effect: The result is that the University did not post the required information to their website in a timely fashion. Cause: The condition was an administrative oversight. Recommendation: We recommend the University increase controls over reporting. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.
2021-001 HEERF Reporting - Higher Education Relief Funds Assistance Listing Number 84.425E, 84.425F, Grant Period - Year Ended August 31, 2021 Condition Found The University failed to post public records for the December 31, 2020 quarterly reporting periods in a timely manner. We consider this to be an instance of noncompliance relating to the Reporting Compliance Requirement. Corrective Action Plan Quarterly reports will be posted publicly by the deadline for all future periods. Responsible Person for Corrective Action Plan Ron Mensching - Vice President for Business Services Implementation Date of Corrective Action Plan August 31, 2021 Management s Response: The report was due on January 10, 2021, and it was posted on January 20, 2021. This was an oversight and was corrected for future postings.
FAC accepted this audit on December 8, 2020 — management decision was due June 8, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
2019-001: Improper Reporting of Enrollment Status?s to the National Student Clearinghouse - Year Ended June 30, 2019 - Student Financial Aid Cluster - CFDA#s 84.007, 84.033, 84.063, and 84.268 Criteria: According to 34 CFR 685.309 (b), schools must update enrollment data for students and report to the Secretary in a manner of prescribed format within the required timeframe of sixty days after a student has graduated, ceased attendance or enrolled less than half-time Condition/Context: During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted that the University submitted one of the forty students we selected as three-quarters when they were enrolled as Half time. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Statistical sampling was not used in making sample selections. Effect: A student who was half time for the Fall 2018 term were misreported as three-quarters to the National Student Clearinghouse. Cause: While the University was reporting to the Clearinghouse, the system incorrectly categorized the student as three-quarter time. Recommendation:We recommend the University continue to work with the department responsible for the enrollment status submissions to ensure that accurate reporting to the National Student Clearinghouse continues. Views of Responsible Officials: Management agrees with the finding and our response is included in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-001: Improper Reporting of Enrollment Status?s to the National Student Clearinghouse - Year Ended June 30, 2019 - Student Financial Aid Cluster - CFDA#s 84.007, 84.033, 84.063, and 84.268 Criteria: According to 34 CFR 685.309 (b), schools must update enrollment data for students and report to the Secretary in a manner of prescribed format within the required timeframe of sixty days after a student has graduated, ceased attendance or enrolled less than half-time Condition/Context: During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted that the University submitted one of the forty students we selected as three-quarters when they were enrolled as Half time. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Statistical sampling was not used in making sample selections. Effect: A student who was half time for the Fall 2018 term were misreported as three-quarters to the National Student Clearinghouse. Cause: While the University was reporting to the Clearinghouse, the system incorrectly categorized the student as three-quarter time. Recommendation:We recommend the University continue to work with the department responsible for the enrollment status submissions to ensure that accurate reporting to the National Student Clearinghouse continues. Views of Responsible Officials: Management agrees with the finding and our response is included in the Corrective Action Plan.
2019-001: Improper Reporting of Enrollment Status's to the National Student Clearinghouse - Year Ended June 30, 2019 - Student Financial Aid Cluster- CFDA#s 84.007, 84.033, 84.063, and 84.268 Condition Found During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted that the University submitted one of the forty students we selected as three-quarters when they were enrolled as Half time. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Corrective Action Plan The Registrar's office will continue to verify and ensure that student status will be reported accurately and correctly. Responsible Person for Corrective Action Plan Izabela Dubak, Registrar Implementation Date of Corrective Action Plan In Process
During our reporting compliance testing of the Student Financial Aid Cluster, we determined that the University reported incorrect statistical information on Part II, Section F of their Fiscal Operations Report and Application to Participate (FISAP). The University reported on line 29 the number of Independent Graduate students as (21), on line 33 the number of Dependent Undergraduate students as (2), on line 35 the number of Independent Graduate students as (13), and on line 38 the number of Independent Undergraduate students as (0), and Independent Graduate students as (22). We examined support for these lines and determined that the correct amounts should have been (24), (3), (16), (1), and (24) recipients, respectively. In addition, we determined that the University reported incorrect statistical information on Part VI, Section A of their FISAP. The University reported on line 15 the number of Independent Undergraduate students as (5). We examined support for this line and determined that the correct amount should have been (3). We consider these errors to be instances of non compliance with relation to the Reporting Compliance Requirement. This finding is repeated and is also reported in Section IV- Summary Schedule of Prior Audit Findings as finding 2018-002. Effect: The University reported incorrect amounts on their FISAP. Since the FISAP is also used by the University to apply for campus-based funding the following year, we encourage the University to take all necessary steps to report accurate statistical information. Cause: There was no second review of the amounts inputted by the Financial Aid Director for the FISAP. Recommendation: We recommend a second person in the Financial Aid Department review the completed FISAP report before submission to the U.S. Department of Education to reduce the likelihood of errors in the completion of this form. Views of Responsible Officials: The University agrees with the Single Audit finding and a response is included in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-002: FISAP Reporting Error - Student Financial Aid Cluster - CFDA#s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended August 31, 2019 Criteria: The Code of Federal Regulation 34 CFR 675.19 (b) (3) states ?Each year an institution shall submit a Fiscal Operations Report plus other information the Secretary requires. The institution shall insure that the information reported is accurate and shall submit it on the form and at the time specified by the Secretary.? We are required to test the most recently submitted FISAP report which would be the June 30, 2018 report that was due October 1, 2018. Condition: During our reporting compliance testing of the Student Financial Aid Cluster, we determined that the University reported incorrect statistical information on Part II, Section F of their Fiscal Operations Report and Application to Participate (FISAP). The University reported on line 29 the number of Independent Graduate students as (21), on line 33 the number of Dependent Undergraduate students as (2), on line 35 the number of Independent Graduate students as (13), and on line 38 the number of Independent Undergraduate students as (0), and Independent Graduate students as (22). We examined support for these lines and determined that the correct amounts should have been (24), (3), (16), (1), and (24) recipients, respectively. In addition, we determined that the University reported incorrect statistical information on Part VI, Section A of their FISAP. The University reported on line 15 the number of Independent Undergraduate students as (5). We examined support for this line and determined that the correct amount should have been (3). We consider these errors to be instances of non compliance with relation to the Reporting Compliance Requirement. This finding is repeated and is also reported in Section IV- Summary Schedule of Prior Audit Findings as finding 2018-002. Effect: The University reported incorrect amounts on their FISAP. Since the FISAP is also used by the University to apply for campus-based funding the following year, we encourage the University to take all necessary steps to report accurate statistical information. Cause: There was no second review of the amounts inputted by the Financial Aid Director for the FISAP. Recommendation: We recommend a second person in the Financial Aid Department review the completed FISAP report before submission to the U.S. Department of Education to reduce the likelihood of errors in the completion of this form. Views of Responsible Officials: The University agrees with the Single Audit finding and a response is included in the Corrective Action Plan.
2019-002: FISAP Reporting Error - Student Financial Aid Cluster - CFDA#s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended August 31, 2019 Condition Found During our reporting compliance testing of the Student Financial Aid Cluster, we determined that the University reported incorrect statistical information on Part II, Section F of their Fiscal Operations Report and Application to Participate (FISAP). The University reported on line 29 the number of Independent Graduate students as (21), on line 33 the number of Dependent Undergraduate students as (2), on line 35 the number of Independent Graduate students as (13), and on line 38 the number of Independent Undergraduate students as (0), and Independent Graduate students as (22). We examined support for these lines and determined that the correct amounts should have been (24), (3), (16), (1), and (24) recipients, respectively. In addition, we determined that the University reported incorrect statistical information on Part VI, Section A of their FISAP. The University reported on line 15 the number of Independent Undergraduate students as (5). We examined support for this line and determined that the correct amount should have been (3). We consider this to be an instance of non compliance with relation to the Reporting Compliance Requirement. This finding is repeated and is also reported in Section IV - Summary Schedule of Prior Audit Findings as finding 2018-002. Corrective Action Plan The FISAP data gathering process is currently a manual process with the University. The office is in nearing the implementation of the new Financial Aid software/SIS which will assist in automating and ensuring the accuracy of the reporting data. Responsible Person for Corrective Action Plan Marc Yambao, Director of Financial Aid Implementation Date of Corrective Action Plan In Process
2018-002
FAC accepted this audit on November 18, 2018 — management decision was due May 18, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 14, 2017 — management decision was due May 14, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 15, 2016 — management decision was due May 15, 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.
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.
