EIN: 362588599
UEI: D1NYXJFEBFZ5
Audited by: WIPFLI 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 March 23, 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 September 23, 2026 (26 days from today).
What is a management decision? →During our examination of 17 student files with enrollment status changes, we noted 3 students whose enrollment statuses were either inaccurately reported to NSLDS or reported outside of the required timeframe. Student A - Institutional records show an LDA of 10/9/24; NSLDS reflects a withdrawal effective date of 12/6/24. Student B – Withdrawal not reported within the required 60 day timeframe. The student withdrew on 5/9/25; the date of determination (DOD) was 5/14/25; NSLDS certification occurred on 9/4/25. Student C – Withdrawal not reported within the required 60 day timeframe. The student withdrew on 5/9/25; the date of determination (DOD) was 5/14/25; NSLDS certification occurred on 9/4/25. Context: The College processes enrollment data for a substantial number of Title IV-eligible students. Of the 17 students selected for testing, 3 (18%) had inaccurate or incomplete NSLDS reporting. Errors were not concentrated in a single academic program or term, indicating that the issue may be broader within the enrollment reporting process. These inconsistencies increase risk because NSLDS relies on accurate enrollment data to determine in-school status, grace periods, and repayment dates. Questioned Costs: $0 Effect: NSLDS did not accurately reflect the students’ enrollment status changes. Inaccurate or late reporting may result in: incorrect repayment notifications, improper deferment or grace period calculations, and potential noncompliance with federal reporting requirements. Cause: The College reported the last day of the term rather than the student’s actual last date of attendance, resulting in inaccurate effective dates being transmitted to NSLDS. The College did not submit the enrollment status updates within the required 60‑day reporting window. Repeat: Yes - Years as Repeat Finding: One Auditor’s Recommendation: The College should implement stronger internal controls over NSLDS enrollment reporting, including: periodic spot checks comparing NSLDS reflected statuses and effective dates to institutional records; verification of LDA/DOD accuracy prior to certification; and monitoring compliance with the 60 day reporting requirement to ensure enrollment changes are transmitted timely. Management should consider incorporating a secondary review process. View of Responsible Officials: Management acknowledges the finding and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2025-001 Special Tests & Provisions – NSLDS Reporting Federal Program Information: Funding agency: US Department of Education Title: Student Financial Aid Cluster ALN: 84.007, 84.033, 84.063, 84.268 Criteria: Federal regulations (34 CFR 685.309 and NSLDS Enrollment Reporting guidance) require institutions to report enrollment status changes to National Student Loan Data System (NSLDS) accurately and timely. Enrollment status changes must generally be reported within 30 days of the status change if the institution does not file roster reports, or within 60 days of the date the institution becomes aware of the status change when following normal roster reporting cycles. Condition: During our examination of 17 student files with enrollment status changes, we noted 3 students whose enrollment statuses were either inaccurately reported to NSLDS or reported outside of the required timeframe. Student A - Institutional records show an LDA of 10/9/24; NSLDS reflects a withdrawal effective date of 12/6/24. Student B – Withdrawal not reported within the required 60 day timeframe. The student withdrew on 5/9/25; the date of determination (DOD) was 5/14/25; NSLDS certification occurred on 9/4/25. Student C – Withdrawal not reported within the required 60 day timeframe. The student withdrew on 5/9/25; the date of determination (DOD) was 5/14/25; NSLDS certification occurred on 9/4/25. Context: The College processes enrollment data for a substantial number of Title IV-eligible students. Of the 17 students selected for testing, 3 (18%) had inaccurate or incomplete NSLDS reporting. Errors were not concentrated in a single academic program or term, indicating that the issue may be broader within the enrollment reporting process. These inconsistencies increase risk because NSLDS relies on accurate enrollment data to determine in-school status, grace periods, and repayment dates. Questioned Costs: $0 Effect: NSLDS did not accurately reflect the students’ enrollment status changes. Inaccurate or late reporting may result in: incorrect repayment notifications, improper deferment or grace period calculations, and potential noncompliance with federal reporting requirements. Cause: The College reported the last day of the term rather than the student’s actual last date of attendance, resulting in inaccurate effective dates being transmitted to NSLDS. The College did not submit the enrollment status updates within the required 60‑day reporting window. Repeat: Yes - Years as Repeat Finding: One Auditor’s Recommendation: The College should implement stronger internal controls over NSLDS enrollment reporting, including: periodic spot checks comparing NSLDS reflected statuses and effective dates to institutional records; verification of LDA/DOD accuracy prior to certification; and monitoring compliance with the 60 day reporting requirement to ensure enrollment changes are transmitted timely. Management should consider incorporating a secondary review process. View of Responsible Officials: Management acknowledges the finding and has prepared a corrective action plan.
Condition: The audit identified instances in which enrollment status changes for withdrawn students were not reported to the National Student Loan Data System (NSLDS) within the required 60-day timeframe and in some cases the withdrawal date reported did not reflect the student’s actual Last Date of Attendance (LDA). Cause: The discrepancies occurred because the academic term end date was used instead of the student’s actual Last Date of Attendance for certain withdrawn students. In addition, in limited cases enrollment status changes for students who did not return for a subsequent term were not reported within the required 60-day window due to the timing of non-returning student reporting cycles. Corrective Action Plan: Sauk Valley Community College will implement revised procedures and additional monitoring controls to ensure that enrollment reporting to NSLDS complies with federal requirements. The College submits enrollment reporting through the National Student Clearinghouse, which transmits enrollment data to NSLDS on the College’s behalf. The College utilizes an internal system to generate enrollment reporting files based on institutional enrollment and withdrawal data. The Registrar reviews the file prior to transmission to the National Student Clearinghouse for submission to NSLDS. Enrollment reporting is currently submitted on a monthly basis. To address the reporting discrepancies identified in the audit, the College will implement the following corrective actions: 1. Accurate Withdrawal Date Reporting Procedures will be updated to ensure that the effective withdrawal date reported to NSLDS reflects the student’s actual Last Date of Attendance (LDA) recorded in institutional records rather than the academic term end date or administrative processing date. 2. Monthly Reconciliation Process The Registrar and Financial Aid Office will perform a monthly reconciliation of institutional withdrawal records to NSLDS enrollment reporting data to confirm that enrollment status changes and withdrawal dates have been reported accurately and within the required reporting timeframe. 3. Monitoring of Potential Unofficial Withdrawals Students who receive all “F” or “W” grades will be reviewed as potential unofficial withdrawals to ensure that the correct Last Date of Attendance is identified and reported when applicable. 4. Monitoring of Non-Returning Students Students who do not return for the summer or fall term following the spring semester will be reviewed by the end of June to determine whether a withdrawal status must be reported to NSLDS. The College will follow the National Student Clearinghouse guidance regarding non-required term enrollment reporting to support accurate status reporting. 5. Ongoing Compliance Oversight Financial Aid and the Registrar will work collaboratively to review enrollment reporting data on an ongoing basis to ensure compliance with federal reporting requirements, including the 60-day reporting requirement for enrollment status changes. 6. Staff Training and Procedural Reinforcement The Registrar and the Financial Aid Office will review NSLDS enrollment reporting guidance and applicable federal requirements with relevant staff to reinforce proper reporting procedures and ensure consistent understanding of withdrawal date reporting requirements and timelines. These procedures will provide additional oversight to ensure that withdrawal dates are reported accurately and that enrollment status changes are transmitted to NSLDS within the required timeframe. Responsible Officials: Jennifer Schultz, Dean of Student Services, Lizzie Harper, Director of Financial Assistance, and Meagan Rivera, Registrar Planned Implementation Date: The revised procedures will be implemented immediately, beginning with the current enrollment reporting cycle, and will continue as an ongoing compliance control.
2024-001
FAC accepted this audit on January 23, 2025 — management decision was due July 23, 2025.
The College must accurately report the student's enrollment status to the NSLDS. The examination disclosed 4 students, out of 10 student files who had an enrollment status change tested, in which their enrollment status was inaccurately reported. Student A's LDA according to the institutional records is 2/28/24, and the effective date of withdraw reported to NSLDS is 3/25/24. Student B's LDA according to the institutional records is 9/14/23, and the effective date of withdraw reported to NSLDS is 9/18/23. Student C's LDA according to the institutional records is 8/31/23, and the effective date of withdraw reported to NSLDS is 9/19/23. Student D's LDA according to the institutional records is 11/28/23, and the effective date of withdraw reported to NSLDS is 12/8/23.
Show full finding ▾Hide full finding ▴The College must accurately report the student's enrollment status to the NSLDS. The examination disclosed 4 students, out of 10 student files who had an enrollment status change tested, in which their enrollment status was inaccurately reported. Student A's LDA according to the institutional records is 2/28/24, and the effective date of withdraw reported to NSLDS is 3/25/24. Student B's LDA according to the institutional records is 9/14/23, and the effective date of withdraw reported to NSLDS is 9/18/23. Student C's LDA according to the institutional records is 8/31/23, and the effective date of withdraw reported to NSLDS is 9/19/23. Student D's LDA according to the institutional records is 11/28/23, and the effective date of withdraw reported to NSLDS is 12/8/23.
The audit identified discrepancies between the enrollment information reported to the Clearinghouse and the data reflected in NSLDS, affecting 4 of the 10 student files reviewed by the auditors. The root cause was determined to be a communication breakdown between the Clearinghouse and NSLDS systems, resulting in the transfer of inaccurate data. A corrective action plan has been developed to strengthen internal controls and ensure the accuracy of enrollment reporting. To enhance accuracy, the Registrar and the Director of Financial Assistance will conduct a random review of enrollment reporting data submitted through the National Student Clearinghouse and reflected in NSLDS at regular intervals during each semester and following the confirmation of degrees. This review process will include cross-referencing the last date of attendance and effective withdrawal dates recorded in institutional systems against the corresponding data in the Clearinghouse and NSLDS. Any discrepancies identified during these reviews will be documented, and necessary corrections will be promptly submitted to the Clearinghouse.
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