EIN: 363108821
UEI: Z8ZAX53QN3V9
Audited by: Weworski & Associates
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 3, 2024. 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 3, 2024 (793 days ago).
What is a management decision? →FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on February 2, 2022 — management decision was due August 2, 2022.
FAC accepted this audit on February 18, 2021 — management decision was due August 18, 2021.
During our testing of cash drawdowns from the Department of Education and subsequent posting to the general ledger, we noted that the same individual has the ability to request drawdowns and post to the general ledger without appropriate review or segregation of duties. Criteria: Proper segregation of duties requires that all cash drawdowns must be reviewed and approved by an individual separate from the preparer prior to posting to the general ledger. Information on the federal program: The federal programs affected were Federal Pell Grant Program (CFDA 84.063), Federal Supplemental Education Opportunity Grant Program (CFDA 84.007), Federal Direct Student Loans (CFDA 84.268), and Federal Work Study Program (CFDA 84.033). These programs are provided to the College through the Department of Education. Questioned costs: There were no questioned costs. Context: All cash drawdowns. Cause: As there were no other staff with the qualifications to prepare journal entries, the Vice President of Finance prepared and posted the entries from the cash drawdowns. Effect: Lack of proper internal controls over requesting drawdowns and posting journal entries increases the risk of fraud and errors within the financial statements. Recommendation: We recommend the College revises their controls so that the preparer of the journal entries is independent of the individual that requests cash drawdowns. Views of responsible officials: The College agrees with this finding.
Show full finding ▾Hide full finding ▴Finding 2020-002 - Cash Drawdown Review and Posting to General Ledger Finding: Cash Drawdowns are being reviewed and posted by the same individual. Condition: During our testing of cash drawdowns from the Department of Education and subsequent posting to the general ledger, we noted that the same individual has the ability to request drawdowns and post to the general ledger without appropriate review or segregation of duties. Criteria: Proper segregation of duties requires that all cash drawdowns must be reviewed and approved by an individual separate from the preparer prior to posting to the general ledger. Information on the federal program: The federal programs affected were Federal Pell Grant Program (CFDA 84.063), Federal Supplemental Education Opportunity Grant Program (CFDA 84.007), Federal Direct Student Loans (CFDA 84.268), and Federal Work Study Program (CFDA 84.033). These programs are provided to the College through the Department of Education. Questioned costs: There were no questioned costs. Context: All cash drawdowns. Cause: As there were no other staff with the qualifications to prepare journal entries, the Vice President of Finance prepared and posted the entries from the cash drawdowns. Effect: Lack of proper internal controls over requesting drawdowns and posting journal entries increases the risk of fraud and errors within the financial statements. Recommendation: We recommend the College revises their controls so that the preparer of the journal entries is independent of the individual that requests cash drawdowns. Views of responsible officials: The College agrees with this finding.
Management has no corrective action plan in place.
2019-002
During our testing of the student status change reporting requirements, we noted students? change in enrollment status had not been reported to the National Student Loan Data System (NSLDS) on a timely basis for 18 of the 28 students tested. We also noted that for 4 students who had withdrawn or graduated per the College?s records, that change was not reported to the NSLDS. Criteria: Per CFR 685.309 (b), an institution must notify the NSDLS within 60 days that the school discovers that a loan under the title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased enrollment on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended. Information on the federal program: The federal programs affected were Federal Pell Grant Program (CFDA 84.063), Federal Supplemental Education Opportunity Grant Program (CFDA 84.007), Federal Direct Student Loans (CFDA 84.268), and Federal Work Study Program (CFDA 84.033). These programs are provided to the College through the Department of Education. Questioned costs: There were no questioned costs. Context: 22 of the 28 students tested for enrollment reporting. Cause: The College does not have a formal policy on notifying the NSLDS of enrollment changes. Effect: Noncompliance with federal regulations could result in the loss of future federal financial aid funding. Recommendation: We recommend that the College have a written policy in which student status? are reviewed on a monthly basis at the end of each calendar month and all are reported to the NSLDS. Any changes from full-time, half-time, graduated, and withdrawn are to be reported to the NSLDS. Views of responsible officials: The College agrees with this finding.
Show full finding ▾Hide full finding ▴Finding 2020-003 - Enrollment Reporting Finding: Student Status Changes are not being reported to the NSLDS in a timely manner. Condition: During our testing of the student status change reporting requirements, we noted students? change in enrollment status had not been reported to the National Student Loan Data System (NSLDS) on a timely basis for 18 of the 28 students tested. We also noted that for 4 students who had withdrawn or graduated per the College?s records, that change was not reported to the NSLDS. Criteria: Per CFR 685.309 (b), an institution must notify the NSDLS within 60 days that the school discovers that a loan under the title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased enrollment on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended. Information on the federal program: The federal programs affected were Federal Pell Grant Program (CFDA 84.063), Federal Supplemental Education Opportunity Grant Program (CFDA 84.007), Federal Direct Student Loans (CFDA 84.268), and Federal Work Study Program (CFDA 84.033). These programs are provided to the College through the Department of Education. Questioned costs: There were no questioned costs. Context: 22 of the 28 students tested for enrollment reporting. Cause: The College does not have a formal policy on notifying the NSLDS of enrollment changes. Effect: Noncompliance with federal regulations could result in the loss of future federal financial aid funding. Recommendation: We recommend that the College have a written policy in which student status? are reviewed on a monthly basis at the end of each calendar month and all are reported to the NSLDS. Any changes from full-time, half-time, graduated, and withdrawn are to be reported to the NSLDS. Views of responsible officials: The College agrees with this finding.
Management is implementing a new submission schedule that occurs at the end of each month.
2019-003
FAC accepted this audit on March 9, 2020 — management decision was due September 9, 2020.
During our testing of cash drawdowns from the Department of Education and subsequent posting to the general ledger, we noted that the same individual has the ability to request drawdowns and post to the general ledger without appropriate review or segregation of duties. Criteria: Proper segregation of duties requires that all cash drawdowns must be reviewed and approved by an individual separate from the preparer prior to posting to the general ledger. Information on the federal program: The federal programs affected were Federal Pell Grant Program (CFDA 84.063), Federal Supplemental Education Opportunity Grant Program (CFDA 84.007), Federal Direct Student Loans (CFDA 84.268), and Federal Work Study Program (CFDA 84.033). These programs are provided to the College through the Department of Education. Questioned costs: There were no questioned costs. Context: All cash drawdowns. Cause: As there were no other staff with the qualifications to prepare journal entries, the Vice President of Finance prepared and posted the entries from the cash drawdowns. Effect: Lack of proper internal controls over requesting drawdowns and posting journal entries increases the risk of fraud and errors within the financial statements. Recommendation: We recommend the College revises their controls so that the preparer of the journal entries is independent of the individual that requests cash drawdowns. Views of responsible officials: The College agrees with this finding.
Show full finding ▾Hide full finding ▴SECTION III ? Federal Award Findings and Questioned Costs Finding 2019-002 - Cash Drawdown Review and Posting to General Ledger Finding: Cash Drawdowns are being reviewed and posted by the same individual. Condition: During our testing of cash drawdowns from the Department of Education and subsequent posting to the general ledger, we noted that the same individual has the ability to request drawdowns and post to the general ledger without appropriate review or segregation of duties. Criteria: Proper segregation of duties requires that all cash drawdowns must be reviewed and approved by an individual separate from the preparer prior to posting to the general ledger. Information on the federal program: The federal programs affected were Federal Pell Grant Program (CFDA 84.063), Federal Supplemental Education Opportunity Grant Program (CFDA 84.007), Federal Direct Student Loans (CFDA 84.268), and Federal Work Study Program (CFDA 84.033). These programs are provided to the College through the Department of Education. Questioned costs: There were no questioned costs. Context: All cash drawdowns. Cause: As there were no other staff with the qualifications to prepare journal entries, the Vice President of Finance prepared and posted the entries from the cash drawdowns. Effect: Lack of proper internal controls over requesting drawdowns and posting journal entries increases the risk of fraud and errors within the financial statements. Recommendation: We recommend the College revises their controls so that the preparer of the journal entries is independent of the individual that requests cash drawdowns. Views of responsible officials: The College agrees with this finding.
Management has no corrective plan in place
2018-002
During our testing of the student status change reporting requirements, we noted students? change in enrollment status had not been reported to the National Student Loan Data System (NSLDS) on a timely basis for 17 of the 25 students tested. Criteria: Per CFR 685.309 (b), an institution must notify the NSDLS within 60 days that the school discovers that a loan under the title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased enrollment on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended. Information on the federal program: The federal programs affected were Federal Pell Grant Program (CFDA 84.063), Federal Supplemental Education Opportunity Grant Program (CFDA 84.007), Federal Direct Student Loans (CFDA 84.268), and Federal Work Study Program (CFDA 84.033). These programs are provided to the College through the Department of Education. Questioned costs: There were no questioned costs. Context: 17 of the 25 students tested for enrollment reporting. Cause: The College does not have a formal policy on notifying the NSLDS of enrollment changes. Effect: Noncompliance with federal regulations could result in the loss of future federal financial aid funding. Recommendation: We recommend that the College have a written policy in which student status? are reviewed on a monthly basis at the end of each calendar month and all are reported to the NSLDS. Any changes from full-time, half-time, graduated, and withdrawn are to be reported to the NSLDS. Views of responsible officials: The College agrees with this finding.
Show full finding ▾Hide full finding ▴SECTION III ? Federal Award Findings and Questioned Costs (Continued) Finding 2019-003 - Enrollment Reporting Finding: Student Status Changes are not being reported to the NSLDS in a timely manner. Condition: During our testing of the student status change reporting requirements, we noted students? change in enrollment status had not been reported to the National Student Loan Data System (NSLDS) on a timely basis for 17 of the 25 students tested. Criteria: Per CFR 685.309 (b), an institution must notify the NSDLS within 60 days that the school discovers that a loan under the title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased enrollment on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended. Information on the federal program: The federal programs affected were Federal Pell Grant Program (CFDA 84.063), Federal Supplemental Education Opportunity Grant Program (CFDA 84.007), Federal Direct Student Loans (CFDA 84.268), and Federal Work Study Program (CFDA 84.033). These programs are provided to the College through the Department of Education. Questioned costs: There were no questioned costs. Context: 17 of the 25 students tested for enrollment reporting. Cause: The College does not have a formal policy on notifying the NSLDS of enrollment changes. Effect: Noncompliance with federal regulations could result in the loss of future federal financial aid funding. Recommendation: We recommend that the College have a written policy in which student status? are reviewed on a monthly basis at the end of each calendar month and all are reported to the NSLDS. Any changes from full-time, half-time, graduated, and withdrawn are to be reported to the NSLDS. Views of responsible officials: The College agrees with this finding.
Management is implementing a new submission schedule that occurs at the end of each month
FAC accepted this audit on February 28, 2019 — management decision was due August 28, 2019.
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2017-002
FAC accepted this audit on December 18, 2017 — management decision was due June 18, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 7, 2016 — management decision was due June 7, 2017.
GSA_MIGRATION
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