EIN: 362612340
UEI: GVHDR68JR2X3
Audited by: Sikich CPA LLC
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 12, 2025. 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 June 12, 2026 (88 days ago).
What is a management decision? →2025-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2025 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition/Context: During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for one out of twentyfive students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. This is a repeat finding of prior year finding 2024-001. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The College did not calculate or return unearned Title IV Financial Aid to the U.S. Department of Education within 45 days of when the student was determined to cease their attendance at the College. Cause: The College’s internal controls did not identify the fact that a corrected return of Title IV amount occurred for one student within the required 45 days. Recommendation: We recommend the College assign specific responsibilities to review students return of Title IV calculation to verify the correct amount is calculated and returned in a timely manner. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
Show full finding ▾Hide full finding ▴2025-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2025 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition/Context: During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for one out of twentyfive students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. This is a repeat finding of prior year finding 2024-001. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The College did not calculate or return unearned Title IV Financial Aid to the U.S. Department of Education within 45 days of when the student was determined to cease their attendance at the College. Cause: The College’s internal controls did not identify the fact that a corrected return of Title IV amount occurred for one student within the required 45 days. Recommendation: We recommend the College assign specific responsibilities to review students return of Title IV calculation to verify the correct amount is calculated and returned in a timely manner. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
2025-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2025 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for one out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. This is a repeat finding of prior year finding 2024-001. Corrective Action Plan We have done two things to help us process R2T4s within the required timeframe. First, we added a column to our initial withdrawal report that calculates when the 30-day limit will be for each student. This helps keep us on track for the 30-day deadline for when we must perfom the R2T4 calculation. This report was implemented in June 2025. Secondly, we created a new report called the ROF Transmittal Report. This weekly report shows us all students that have had an R2T4 done in Colleague for the current semester and it compares their awarded amount to their transmitted amount. This helps us identify students whose aid has not been disbursed within a week of the R2T4 calculation being performed. This report also promotes transparency and communication between the Financial Aid office and the Accounting Office in our respective parts of the R2T4 process. This report was implemented in February 2025. Responsible Person for Corrective Action Plan Kendra Souligne Implementation Date of Corrective Action Plan June 2025
2024-001
FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.
During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The College did not calculate or return unearned Title IV Financial Aid to the U.S. Department of Education within 45 days of when the student was determined to cease their attendance at the College. Cause: The College’s internal controls did not identify the fact that a corrected return of Title IV amount occurred for two students within the required 45 days. Recommendation: We recommend the College assign specific responsibilities to review students return of Title IV calculation to verify the correct amount is calculated and returned in a timely manner. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition: During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The College did not calculate or return unearned Title IV Financial Aid to the U.S. Department of Education within 45 days of when the student was determined to cease their attendance at the College. Cause: The College’s internal controls did not identify the fact that a corrected return of Title IV amount occurred for two students within the required 45 days. Recommendation: We recommend the College assign specific responsibilities to review students return of Title IV calculation to verify the correct amount is calculated and returned in a timely manner. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
2024-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Condition: During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan: The KCC Office of Financial Aid has reviewed and updated the Return of Title IV process to ensure compliance standards are consistently met. A weekly report has been set up to detect unprocessed R2T4 awards and transmittal will occur on a weekly basis to support the timely return of Title IV funds. Responsible Person for Corrective Action Plan: Kendra Souligne, Director of Financial Aid & Student Engagement Implementation Date of Corrective Action Plan: June 12, 2024
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 two students were not reported within the required sixty days. 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. Questioned Costs: $0 Effect: The College did not report two students change in enrollment within the sixty-day requirement. Cause: The College’s internal controls did not identify that two student’s enrollment submissions were past the required sixty-day requirement. Recommendation: We recommend the College continue to work with the department responsible for the enrollment status submissions to ensure that accurate reporting continues to assure compliance within the required reporting guidelines. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024-002: Enrollment Reporting - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2024 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: 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 two students were not reported within the required sixty days. 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. Questioned Costs: $0 Effect: The College did not report two students change in enrollment within the sixty-day requirement. Cause: The College’s internal controls did not identify that two student’s enrollment submissions were past the required sixty-day requirement. Recommendation: We recommend the College continue to work with the department responsible for the enrollment status submissions to ensure that accurate reporting continues to assure compliance within the required reporting guidelines. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
2024-002: Enrollment Reporting - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2024 Condition: 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 two students were not reported within the required sixty days. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Corrective Action Plan: The KCC Office of Adminssions and Registration has reviewed and updated the Graduation Reporting process to ensure compliance standards are consistently met. The scehdule for graduated students has been updated to ensure students are being reporting within sixty days from conferral date. Responsible Person for Corrective Action Plan: Michelle Hasik, Director of Enrollment Services Implementation Date of Corrective Action Plan: November 1, 2024
FAC accepted this audit on February 12, 2024 — management decision was due August 12, 2024.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
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SEE CORRECTIVE ACTION PLAN
FAC accepted this audit on March 13, 2022 — management decision was due September 13, 2022.
FAC accepted this audit on April 6, 2021 — management decision was due October 6, 2021.
FAC accepted this audit on February 10, 2020 — management decision was due August 10, 2020.
FAC accepted this audit on January 2, 2019 — management decision was due July 2, 2019.
FAC accepted this audit on February 20, 2018 — management decision was due August 20, 2018.
FAC accepted this audit on January 10, 2017 — management decision was due July 10, 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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