EIN: 366153030
UEI: YJA1B43JDNM1
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 February 13, 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 August 13, 2026 (22 days ago).
What is a management decision? →2025-001 Incorrect Direct Loans Disbursement Amount - 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 685.203 an eligible dependent student in their first year of school can borrow up to $3,500 in Subsidized Direct Loans and $2,000 in Unsubsidized Direct Loans. Condition/Context: During our student file testing we noted one student out of forty was disbursed the incorrect Direct Loan amount. Based on the student’s enrollment status and need this student was eligible for $586 in Subsidized Loans and $2,914 in Unsubsidized Loans; however, the College awarded the student $549 in Subsidized loans and $2,951 in Unsubsidized loans which resulted in an under award of $37 in Subsidized Loans and an over award of $37 in Unsubsidized Loans. We consider this error in awarding to be an instance of noncompliance of the Eligibility Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: A student was under awarded Subsidized Direct Loans in the amount of $37 and over awarded Unsubsidized Direct loans in the amount of $37. Cause: The College’s internal controls did not identify the fact that the student was under awarded Subsidized Direct Loans in the amount of $37 and over awarded Unsubsidized Direct loans in the amount of $37. Recommendation: We recommend the College closely monitor all students who receive direct loans and verify that they receive the proper amount of Subsidized and Unsubsidized Direct Loans. 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 Incorrect Direct Loans Disbursement Amount - 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 685.203 an eligible dependent student in their first year of school can borrow up to $3,500 in Subsidized Direct Loans and $2,000 in Unsubsidized Direct Loans. Condition/Context: During our student file testing we noted one student out of forty was disbursed the incorrect Direct Loan amount. Based on the student’s enrollment status and need this student was eligible for $586 in Subsidized Loans and $2,914 in Unsubsidized Loans; however, the College awarded the student $549 in Subsidized loans and $2,951 in Unsubsidized loans which resulted in an under award of $37 in Subsidized Loans and an over award of $37 in Unsubsidized Loans. We consider this error in awarding to be an instance of noncompliance of the Eligibility Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: A student was under awarded Subsidized Direct Loans in the amount of $37 and over awarded Unsubsidized Direct loans in the amount of $37. Cause: The College’s internal controls did not identify the fact that the student was under awarded Subsidized Direct Loans in the amount of $37 and over awarded Unsubsidized Direct loans in the amount of $37. Recommendation: We recommend the College closely monitor all students who receive direct loans and verify that they receive the proper amount of Subsidized and Unsubsidized Direct Loans. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
2025-001 Incorrect Direct Loans Disbursement Amount - 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 student file testing we noted one student out of forty was disbursed the incorrect Direct Loan amount. Based on the student’s enrollment status and need this student was eligible for $586 in Subsidized Loans and $2,914 in Unsubsidized Loans; however, the College awarded the student $549 in Subsidized loans and $2,951 in Unsubsidized loans which resulted in an under award of $37 in Subsidized Loans and an over award of $37 in Unsubsidized Loans. We consider this error in awarding to be an instance of noncompliance of the Eligibility Compliance Requirement. Corrective Action Plan Waubonsee will ensure to add the loan fees first to ensure sub-loans are calculated correctly. Responsible Person for Corrective Action Plan Mary Greenwood Implementation Date of Corrective Action Plan 12/9/2025
FAC accepted this audit on November 7, 2024 — management decision was due May 7, 2025.
FAC accepted this audit on December 8, 2023 — management decision was due June 8, 2024.
FAC accepted this audit on November 10, 2022 — management decision was due May 10, 2023.
During our Federal Work Study testing, we selected eleven students and noted that one student was paid for hours they did not work and was overpaid $357.50. The College did not review federal work study hours worked against class hours scheduled and timesheets to ensure the student was not working during a scheduled class and that they were paid for the correct number of hours. We consider this condition to be a instance of non-compliance to the Activities Allowed or Unallowed compliance requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $357.50 Effect: The result is that the College did not review timesheets properly and a student received compensation for hours not worked in the amount of $357.50. Cause: The condition was an administrative oversight. Recommendation: We recommend the College increase controls over review of timesheets. 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 Federal Work Study - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2022 Criteria: The Code of Federal Regulations (34 CFR 675.19 (b)(2)) requires the institution to establish and maintain program and fiscal records that include a certification by the student?s supervisor, an official of the institution or off-campus agency, that each student has worked and earned the amount being paid. The certification must include or be supported by, for students paid on an hourly basis, a time record showing the hours each student worked in clock time sequence, or the total hours worked per day and include a payroll voucher containing sufficient information to support all payroll disbursements. Condition: During our Federal Work Study testing, we selected eleven students and noted that one student was paid for hours they did not work and was overpaid $357.50. The College did not review federal work study hours worked against class hours scheduled and timesheets to ensure the student was not working during a scheduled class and that they were paid for the correct number of hours. We consider this condition to be a instance of non-compliance to the Activities Allowed or Unallowed compliance requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $357.50 Effect: The result is that the College did not review timesheets properly and a student received compensation for hours not worked in the amount of $357.50. Cause: The condition was an administrative oversight. Recommendation: We recommend the College increase controls over review of timesheets. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.
2022-001 Federal Work Study - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2022 Condition Found During our Federal Work Study testing, we selected eleven students and noted that one student was paid for hours they did not work. The College did not review federal work-study hours worked against class hours scheduled and timesheets to ensure the student was not working during a scheduled class and that they were paid for the correct number of hours. We consider this condition to be an instance of non-compliance to the Activities Allowed or Unallowed compliance requirement. Corrective Action Plan In addition to direct counseling with the supervisor and student workers partied to this practice, the Financial Aid and Human Resources offices implemented several steps to stress the supervisor?s responsibility for timesheet validation. The changes went into effect on August 5, 2022. The steps included: 1. Reviewed the Student Worker Employee Handbook and Student Worker Supervisor Handbooks to confirm that language exists addressing that students should not work during scheduled class time, and supervisors are responsible for reviewing timesheets before approval submission. 2. All Supervisors are now required to review and sign off on the Supervisor Student Worker Handbook annually. Human Resources will audit for compliance quarterly. 3. At the start of each new academic year, Financial Aid and Human Resources will host a ?Hiring a Student Worker Information? session for all supervisors. This year the session took place on September 1, 2022. This session stress timesheet reviews, among many other responsibilities. Responsible Person for Corrective Action Plan Mary Greenwood, Director of Student Financial Aid Services, will be the person responsible for this Corrective Action Plan. Implementation Date of Corrective Action Plan As of August 5, 2022, all phases of the Corrective Action Plan were implemented.
The College failed to post public records for the March 31, 2022 student quarterly reporting period in a timely manner. We consider this to be an instance of noncompliance relating to the Reporting Compliance Requirement. This is a repeat finding from prior year as 2021-001. 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 ▴2022-002 HEERF Reporting - Higher Education Relief Funds Assistance Listing Number 84.425E, 84.425F, 84.425C, Grant Period - Year Ended June 30, 2022 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 must 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. A College must publicly post Quarterly Budget and Expenditure Reporting forms within 10 days of every quarter to satisfy the quarterly Student and Institutional Portion reporting requirements. Condition: The College failed to post public records for the March 31, 2022 student quarterly reporting period in a timely manner. We consider this to be an instance of noncompliance relating to the Reporting Compliance Requirement. This is a repeat finding from prior year as 2021-001. 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.
2022-002 HEERF Reporting - Higher Education Relief Funds Assistance Listing Number 84.425E, 84.425F, 84.425C, Grant Period - Year Ended June 30, 2022 Condition Found The College failed to post public records for the March 31, 2022 student quarterly reporting period in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Corrective Action Plan As of June 16, 2022, student grant disclosure for the March 31 quarterly reporting period for the second allocation of HEERF student grants has been posted as public records on www.waubonsee.edu website. Responsible Person for Corrective Action Plan Dr. Stacey Randall, Executive Dean for Institutional Effectiveness and Title V Project Director, is the person responsible for this Corrective Action Plan. Implementation Date of Corrective Action Plan As of June 16, 2022, all phases of the Corrective Action Plan were implemented.
2021-001
FAC accepted this audit on December 1, 2021 — management decision was due June 1, 2022.
The College failed to post public records for the March 30 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 must 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. A 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 March 30 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 March 30 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 As of October 25, 2021, student grant disclosures for the March 31 and June 30, 2021 quarterly reporting periods for the second allocation of HEERF student grants have been posted as public records on www.waubonsee.edu website. Student grant distributions will continue to be updated quarterly for all HEERF allocations. Responsible Person for Corrective Action Plan Dr. Stacey Randall, Dean for Institutional Effectiveness and Title V Project Director, will be the person responsible for this Corrective Action Plan. Implementation Date of Corrective Action Plan As of October 25, 2021, all phases of the Corrective Action Plan were implemented.
FAC accepted this audit on November 11, 2020 — management decision was due May 11, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
During our Return of Title IV Fund testing, we noted that the College did not return Title IV Student Financial Aid in a timely matter for one out of twenty-five students tested who ceased attendance. The amount calculated to be returned to the student was $56; however, this amount was not returned within the 45 days requirement from the student's last day of attendance. We consider the untimely Return of Title IV Student Financial Aid to be an instance of non-compliance relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not performed in the selection of the sample. Questioned Costs: $0 Effect: The College did not return unearned Title IV Financial Aid to the student 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 they did not return the correct amount of Title IV to the student in 45 days. Recommendation: We recommend the Financial Aid Director and others within the financial aid department assign specific responsibilities to identify students who cease attendance in order to timely prepare the Return of Title IV student financial aid. Views of Responsible Officials: Management agrees with the Single Audit finding and responses are found in the Correction Action Plan.
Show full finding ▾Hide full finding ▴2019-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster - CFDA#s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2019 Criteria: According to 34 CFR 668.22, the University is responsible to correctly determine the amount of Title IV earned by student and the remaining portion is to be timely returned to the U.S. Department of Education. Condition: During our Return of Title IV Fund testing, we noted that the College did not return Title IV Student Financial Aid in a timely matter for one out of twenty-five students tested who ceased attendance. The amount calculated to be returned to the student was $56; however, this amount was not returned within the 45 days requirement from the student's last day of attendance. We consider the untimely Return of Title IV Student Financial Aid to be an instance of non-compliance relating to the Special Tests and Provisions Compliance Requirement. Statistical sampling was not performed in the selection of the sample. Questioned Costs: $0 Effect: The College did not return unearned Title IV Financial Aid to the student 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 they did not return the correct amount of Title IV to the student in 45 days. Recommendation: We recommend the Financial Aid Director and others within the financial aid department assign specific responsibilities to identify students who cease attendance in order to timely prepare the Return of Title IV student financial aid. Views of Responsible Officials: Management agrees with the Single Audit finding and responses are found in the Correction Action Plan.
2019-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster - CFDA#s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2019 Condition Found During our Return of Title IV Fund testing, we noted that the College did not return Title IV Student Financial Aid in a timely manner for one out of twenty-five students tested who ceased attendance. The amount calculated to be returned to the student was $56; however, this amount was not returned within the 45 days requirement from the student's last day of attendance. We consider the untimely Return of Title IV Student Financial Aid to be an instance of non-compliance relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan The following have been implemented to monitor Return of Title IV more closely for students who have Post Withdrawal disbursements. 1. Training sessions were provided to the Advisors responsible for credit hour adjustments in May and September 2019. The training sessions reviewed all requirements for appropriate adjustment of students? credit hours. Going forward, the training will be provided at the beginning of every semester. 2. Starting with the summer 2019 semester, students who have post-withdrawal disbursements are reviewed to ensure that funds are disbursed to the students? accounts within 45 days of their last date of attendance. 3. As of September 6, 2019, the report that monitors changes in credit hours has been modified to clearly identify the students that have withdrawn from their courses versus those that are still enrolled. This will ensure that students who have withdrawn are reviewed consistently with the Return of Title IV procedures. Responsible Person for Corrective Action Plan Christa Kristich, Financial Aid Manager, will be the person responsible for this Corrective Action Plan. Implementation Date of Corrective Action Plan As of September 6, 2019, all phases of the Corrective Action Plan were implemented.
FAC accepted this audit on November 8, 2018 — management decision was due May 8, 2019.
FAC accepted this audit on November 4, 2017 — management decision was due May 4, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 26, 2016 — management decision was due April 26, 2017.
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