EIN: 362614257
UEI: VALCEME6XJK6
Audited by: Sikich CPA LLC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 21, 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 21, 2026 (44 days ago).
What is a management decision? →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 return Title IV Student Financial Aid for five 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 a Significant Deficiency 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 five 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 return Title IV Student Financial Aid for five 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 a Significant Deficiency 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 five 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 Found During our Return of Title IV Fund testing, we noted that the College did not return Title IV Student Financial Aid for five 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 a Significant Deficiency relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan To rectify this issue, we have taken the following corrective actions: Enhanced Monitoring and Reporting: Run our internal tracking report once a week to monitor and ensure timely Return of Title IV (R2T4) calculations. This system will alert financial aid staff when a student withdraws, prompting immediate action to review and process the return within the required 45-day timeframe. Staff Training and Certification: Conducted a comprehensive training session for all financial aid staff to reinforce the importance of timely R2T4 calculations. Training covered procedures for identifying students who have ceased attendance, the calculation process, and deadlines for completing returns. Regular refresher training sessions will be scheduled each term to ensure staff remain informed and compliant with federal guidelines. Audit and Quality Control Checks: Institute periodic quality control checks by the Financial Aid Reconciliation and Compliance Specialist to verify the accuracy and timeliness of R2T4 calculations. Responsible Person for Corrective Action Plan Isamar Taylor - Director of Financial Aid and Jill Wohrley - Financial Aid Reconciliation and Compliance Specialist Implementation Date of Corrective Action Plan 10/16/2024
During our student file testing, we noted two students 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 noncompliance with the Eligibility Compliance Requirement. Statistical sampling was not performed in the selection of the sample. Questioned Costs: $0 Effect: The College did not send out exit counseling when the student withdrew timely. Cause: The College’s internal controls did not detect the missing exit counseling for the students. Recommendation: We recommend the institution closely monitor all students who are receiving loans to make sure they are sent exit counseling timely. Views of Responsible Officials: The College agrees with the Single Audit finding and a response is included in the Corrective Action Plan
Show full finding ▾Hide full finding ▴2024-002: Missing Exit Counseling Documentation - 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 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 two students 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 noncompliance with the Eligibility Compliance Requirement. Statistical sampling was not performed in the selection of the sample. Questioned Costs: $0 Effect: The College did not send out exit counseling when the student withdrew timely. Cause: The College’s internal controls did not detect the missing exit counseling for the students. Recommendation: We recommend the institution closely monitor all students who are receiving loans to make sure they are sent exit counseling timely. Views of Responsible Officials: The College agrees with the Single Audit finding and a response is included in the Corrective Action Plan
2024-002: Missing Exit Counseling Documentation - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Condition Found During our student file testing, we noted two students 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 We have updated our Loan Procedures to include running an internal report on all loan students on the 1st and 15th of every month, or the next work day following those dates if they land on a day the campus is closed. If a student with loans has withdrawn completely and stopped attending, we will send an exit letter within 7 business days of discovering that the student has ceased attending. Responsible Person for Corrective Action Plan Isamar Taylor - Director of Financial Aid and Jill Wohrley - Financial Aid Reconciliation and Compliance Specialist Implementation Date of Corrective Action Plan 10/16/2024
FAC accepted this audit on February 5, 2024 — management decision was due August 5, 2024.
FAC accepted this audit on January 30, 2023 — management decision was due July 30, 2023.
During our Return of Title IV Fund testing, we noted that the College did not 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. 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 ▴2022-001: 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, 2022 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 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. 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.
2022-001: 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, 2022 Condition: During our Return of Title IV Fund testing, we noted that the College did not 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. Corrective Action Plan: We have updated our Intercession Procedures to include an early date to return Title IV Student Financial Aid, to occur prior to the 45 days when a student would cease attendance. With the earlier to occur date this will prevent this noncompliance issue from happening again. Responsible Person for Corrective Action Plan: Eric Johnson- Director of Financial Aid Implementation Date of Corrective Action Plan: 10/6/2022
During our student file testing, we noted one student out of 40 did not have documentation in their file to verify that entrance counseling occurred before the disbursement of loans. We consider the missing entrance counseling to be an instance of noncompliance with the Eligibility Compliance Requirement. Statistical sampling was not performed in the selection of the sample. Questioned Costs: $0 Effect: The College disbursed loans to a student who did not complete entrance counseling. Cause: The College?s internal controls did not detect the missing entrance counseling for the student. Recommendation: We recommend the institution closely monitor all students who are receiving loans to make sure they complete entrance counseling prior to disbursement. Views of Responsible Officials: The College agrees with the Single Audit finding and a response is included in the Corrective Action Plan
Show full finding ▾Hide full finding ▴2022-002: Missing Entrance Counseling Documentation - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Criteria: According to 34 CFR section 685.304, an educational institution must ensure that entrance counseling is conducted with each Direct Loan student borrower prior to making the first disbursement of the proceeds of a loan to a student borrower. Condition: During our student file testing, we noted one student out of 40 did not have documentation in their file to verify that entrance counseling occurred before the disbursement of loans. We consider the missing entrance counseling to be an instance of noncompliance with the Eligibility Compliance Requirement. Statistical sampling was not performed in the selection of the sample. Questioned Costs: $0 Effect: The College disbursed loans to a student who did not complete entrance counseling. Cause: The College?s internal controls did not detect the missing entrance counseling for the student. Recommendation: We recommend the institution closely monitor all students who are receiving loans to make sure they complete entrance counseling prior to disbursement. Views of Responsible Officials: The College agrees with the Single Audit finding and a response is included in the Corrective Action Plan
2022-002: Missing Entrance Counseling Documentation - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Condition Found: During our student file testing, we noted one student out of 40 did not have documentation in their file to verify that entrance counseling occurred before the disbursement of loans. We consider the missing entrance counseling to be an instance of noncompliance with the Eligibility Compliance Requirement. Corrective Action Plan: We have updated our Loan checklist procedures to include printing the Master Promissory Note and Entrance Counseling confirmation off of the Common Origination and Disbursement website. Those print outs will be included in the student loan application packet and will be kept with the other student loan documents in the student?s file. Responsible Person for Corrective Action Plan: Eric Johnson ? Director of Financial Aid Implementation Date of Corrective Action Plan: 10/6/2022
FAC accepted this audit on February 22, 2022 — management decision was due August 22, 2022.
The College failed to post public records for the December 31, 2020 and June 30, 2021, quarterly reporting periods in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Effect: The result is that the College did not post the required information to their website in a timely fashion. Cause: The condition was an administrative oversight. Recommendation: We recommend the College 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, 84.425C, Grant Period - Year Ended June 30, 2021 Criteria: A College 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, Colleges 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 College 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 College failed to post public records for the December 31, 2020 and June 30, 2021, quarterly reporting periods in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Effect: The result is that the College did not post the required information to their website in a timely fashion. Cause: The condition was an administrative oversight. Recommendation: We recommend the College 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, 84.425C, Grant Period - Year Ended June 30, 2021 Condition Found The College failed to post public records for the December 31, 2020 and June 30, 2021, quarterly reporting periods in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Corrective Action Plan The College will post all required quarterly reports in a timely manner. Responsible Person for Corrective Action Plan The Director of Financial Aid (or the Vice President of Student Services in his absence) will be responsible for the student reporting requirements for HEERF and the Controller (or the Vice President for Business Services and Finance in her absence) will be responsible for the institutional reporting requirements for HEERF. Implementation Date of Corrective Action Plan The posting requirements have been brought up to date as of September 30, 2021.
FAC accepted this audit on October 28, 2020 — management decision was due April 28, 2021.
FAC accepted this audit on October 31, 2019 — management decision was due May 1, 2020.
FAC accepted this audit on November 19, 2018 — management decision was due May 19, 2019.
FAC accepted this audit on October 22, 2017 — management decision was due April 22, 2018.
FAC accepted this audit on October 20, 2016 — management decision was due April 20, 2017.
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