EIN: 370661211
UEI: LQ3JZVN4MBD6
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 November 7, 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 May 7, 2026 (120 days ago).
What is a management decision? →FAC accepted this audit on November 21, 2024 — management decision was due May 21, 2025.
FAC accepted this audit on December 1, 2023 — management decision was due June 1, 2024.
FAC accepted this audit on November 8, 2022 — management decision was due May 8, 2023.
We tested 40 credit balances and one credit balance was not paid in a timely manner. We consider this condition to be an instance of noncompliance of the Special Test and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Cause: This condition was caused by an error in the College? system that did not code the student?s candidacy record in Jenzabar which excluded their balance from the credit balance due report. Effect: As a result, the Institution was holding funds that needed to be returned to the student. Recommendation: We recommend the College increase controls over credit balances. Views of Responsible Officials: Management agrees with this Single Audit Finding and the response is included in the Corrective Action Plan. See Chart/table in report
Show full finding ▾Hide full finding ▴2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 ? Year Ended May 31, 2022 Criteria: An institution must pay credit balances to students within fourteen days of the creation of such credit or within fourteen days of the date the institution mut pay the remaining balance on loan funds by the end of the loan period and any remaining other Title IV program funds by the end of the last payment period in the award year for which the funds were awarded (34 CFR 668.164 and 668.165). Condition: We tested 40 credit balances and one credit balance was not paid in a timely manner. We consider this condition to be an instance of noncompliance of the Special Test and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Cause: This condition was caused by an error in the College? system that did not code the student?s candidacy record in Jenzabar which excluded their balance from the credit balance due report. Effect: As a result, the Institution was holding funds that needed to be returned to the student. Recommendation: We recommend the College increase controls over credit balances. Views of Responsible Officials: Management agrees with this Single Audit Finding and the response is included in the Corrective Action Plan. See Chart/table in report
2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended May 31, 2022 Condition: We tested 40 credit balances and one credit balance was not paid in a timely manner. Corrective Action Plan: The College identified that the student?s refund was not processed timely due to a coding error in the student?s record in our software. This error then prevented the student from being included on the weekly refund report. The College has created and implemented a weekly reporting process to identify these coding errors. When a student is identified as not being coded, a Student Financial Services Counselor adds the code to the student?s record within the College?s software. This process is performed weekly prior to processing the weekly student and parent refunds. Responsible Person for Corrective Action Plan: Student Financial Services Counselors, Laura Doss, Lisa Sabolo and Victoria Menge Implementation Date for Corrective Action Plan: December 2021
FAC accepted this audit on November 21, 2021 — management decision was due May 21, 2022.
The College did not timely report graduate enrollment status changes for 10 out of 20 students (50%). The Fall 2020 graduates were certified 62 days after the graduation date. We consider this condition to be an instance of noncompliance of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Effect: The College has not timely and accurately submitted enrollment status information, which has the potential to delay the start of the repayment period for students who have received loans. Recommendation: We recommend the College continually educate themselves on compliance requirements regarding enrollment reporting and implement controls to help timely and accurately report enrollment statuses. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, CFDA No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended May 31, 2021 Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit "in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.? 34 CFR 685.309(b)(1-2) which states a school shall ?upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student?" Condition: The College did not timely report graduate enrollment status changes for 10 out of 20 students (50%). The Fall 2020 graduates were certified 62 days after the graduation date. We consider this condition to be an instance of noncompliance of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Effect: The College has not timely and accurately submitted enrollment status information, which has the potential to delay the start of the repayment period for students who have received loans. Recommendation: We recommend the College continually educate themselves on compliance requirements regarding enrollment reporting and implement controls to help timely and accurately report enrollment statuses. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2021-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, CFDA No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended May 31, 2021 Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit "in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.? 34 CFR 685.309(b)(1-2) which states a school shall ?upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student?" Condition: The College did not timely report graduate enrollment status changes for 10 out of 20 students (50%). The Fall 2020 graduates were certified 62 days after the graduation date. We consider this condition to be an instance of noncompliance of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Corrective Action Plan: The registrar will continue to participate in webinars concerning compliance requirements. The graduate enrollment reporting dates will be added to the Registrar's Clearinghouse enrolment reporting calendar to ensure timely reporting before the deadline. Responsible Person for Corrective Action Plan: Registrar, Helen Kuhn. Implementation for Corrective Action Plan: August 27, 2021
The College did not complete refund calculations timely for 2 out of 9 students (22%). Upon withdrawal of the students the College determined they attended through 60.00% of the Fall semester and did not calculate a return. However, as the student did not exceed 60.00% attendance a return of funds was necessary. The College recognized the issue in the Spring, resulting in the late returns. We consider this finding to be an instance of noncompliance in relation to Special Tests and Provisions. Statistical sampling was not used in making sampling selections. Questioned Costs: $5,419 Effect: The College has not timely completed Return to Title IV calculations for two students, which resulted in refunds being made late. Recommendation: We recommend the College continually educate themselves on the requirements for the return of title IV fund and ensure the proper controls are implemented to timely and accurately return unearned aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-002 Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, CFDA No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended May 31, 2021 Criteria: 34 CFR 668.22 (a)(1) states ?When a recipient of title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with paragraph (e) of this section.? 34 CFR 668.22 (e)(2) states, ?The percentage of title IV grant or loan assistance that has been earned by the student is - (i) Equal to the percentage of the payment period or period of enrollment that the student completed (as determined in accordance with paragraph (f) of this section) as of the student's withdrawal date, if this date occurs on or before - (A) Completion of 60 percent of the payment period or period of enrollment for a program that is measured in credit hours; or?? 34 CFR 668.22(j) notes, ?(1) An institution must return the amount of title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew as defined in paragraph (l)(3) of this section. The timeframe for returning funds is further described in ? 668.173(b).? See Schedule of Findings and Questioned Costs for chart/table Condition: The College did not complete refund calculations timely for 2 out of 9 students (22%). Upon withdrawal of the students the College determined they attended through 60.00% of the Fall semester and did not calculate a return. However, as the student did not exceed 60.00% attendance a return of funds was necessary. The College recognized the issue in the Spring, resulting in the late returns. We consider this finding to be an instance of noncompliance in relation to Special Tests and Provisions. Statistical sampling was not used in making sampling selections. Questioned Costs: $5,419 Effect: The College has not timely completed Return to Title IV calculations for two students, which resulted in refunds being made late. Recommendation: We recommend the College continually educate themselves on the requirements for the return of title IV fund and ensure the proper controls are implemented to timely and accurately return unearned aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2021-002 Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, CFDA No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended May 31, 2021 Criteria: 34 CFR 668.22 (a)(1) states ?When a recipient of title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with paragraph (e) of this section.? 34 CFR 668.22 (e)(2) states, ?The percentage of title IV grant or loan assistance that has been earned by the student is - (i) Equal to the percentage of the payment period or period of enrollment that the student completed (as determined in accordance with paragraph (f) of this section) as of the student's withdrawal date, if this date occurs on or before - (A) Completion of 60 percent of the payment period or period of enrollment for a program that is measured in credit hours; or?? 34 CFR 668.22(j) notes, ?(1) An institution must return the amount of title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew as defined in paragraph (l)(3) of this section. The timeframe for returning funds is further described in ? 668.173(b).? See Schedule of Findings and Questioned Costs for chart/table Condition: The College did not complete refund calculations timely for 2 out of 9 students (22%). Upon withdrawal of the students the College determined they attended through 60.00% of the Fall semester and did not calculate a return. However, as the student did not exceed 60.00% attendance a return of funds was necessary. The College recognized the issue in the Spring, resulting in the late returns. We consider this finding to be an instance of noncompliance in relation to Special Tests and Provisions. Statistical sampling was not used in making sampling selections. Questioned Costs: $5,419 Effect: The College has not timely completed Return to Title IV calculations for two students, which resulted in refunds being made late. Recommendation: We recommend the College continually educate themselves on the requirements for the return of title IV fund and ensure the proper controls are implemented to timely and accurately return unearned aid. Corrective Action Plan: The Director of Student Financial Aid Services and Financial Aid Counselor will continue Participating in FSA and NASFAA trainings and webinars to ensure that the Return to Title IV regulations are implemented timely and accurately concerning all aspects of the regulations with particular attention to returning unearned aid timely. Responsible Person for Corrective Action Plan: Becky Birdsell, Director of Student Financial Services. Implementation Date for Corrective Action Plan: May 31, 2021
FAC accepted this audit on February 25, 2021 — management decision was due August 25, 2021.
FAC accepted this audit on November 18, 2019 — management decision was due May 18, 2020.
Of the 40 student files we examined, we noted one student (2.5%) who was not properly awarded Unsubsidized Direct loans. The College did not properly award Unsubsidized Direct loans to a second-year independent student who was eligible to receive maximum Unsubsidized Federal Direct Student Loans. Student received dependent student packaging of Unsubsidized loans. We consider this to be an instance of noncompliance with respect to the Eligibility compliance requirement and is a repeat finding shown in the Summary of Schedule of Prior Audit Findings of this report as prior finding 2018-001. Statistical sampling was not used. Criteria: 34 CFR 685.203(c) states ?An independent undergraduate student, graduate or professional student, and certain dependent undergraduate students may borrow amounts under the Direct Unsubsidized Loan Program in addition to any amount borrowed by dependent students?. (ii) In the case of a student who has completed the first year of a program of undergraduate education but has not successfully completed the second year of a program of undergraduate education - (A) $6,000 for a program of study of at least a full academic year in length.? Cause: The College did not recognize the student was eligible to receive the additional unsubsidized loans based on the student?s independent status. There was no secondary review of the award before loans were applied to the student?s account. Questioned Costs: $4,000 Effect: The College has improperly awarded federal unsubsidized loans when student had eligibility to receive additional loans to cover costs. Lower loan award results in additional out of pocket costs incurred by the student while enrolled at the College. Recommendation: We recommend the College add a second level of review when reviewing packaging to improve the accuracy of student financial aid packages. Views from Responsible Officials: Management agrees with this finding and their response is included in the corrective action plan.
Show full finding ▾Hide full finding ▴2019-001: (a) Federal Pell Grant Program (b) Federal Work Study Program (c) Federal Supplemental Educational Opportunity Grants (d) Federal Direct Student Loans (e) Perkins Loan Cancellations CFDA No. (a) 84.063 (b) 84.033 (c) 84.007 (d) 84.268 (e) 84.037 ? Year ended May 31, 2019 Condition: Of the 40 student files we examined, we noted one student (2.5%) who was not properly awarded Unsubsidized Direct loans. The College did not properly award Unsubsidized Direct loans to a second-year independent student who was eligible to receive maximum Unsubsidized Federal Direct Student Loans. Student received dependent student packaging of Unsubsidized loans. We consider this to be an instance of noncompliance with respect to the Eligibility compliance requirement and is a repeat finding shown in the Summary of Schedule of Prior Audit Findings of this report as prior finding 2018-001. Statistical sampling was not used. Criteria: 34 CFR 685.203(c) states ?An independent undergraduate student, graduate or professional student, and certain dependent undergraduate students may borrow amounts under the Direct Unsubsidized Loan Program in addition to any amount borrowed by dependent students?. (ii) In the case of a student who has completed the first year of a program of undergraduate education but has not successfully completed the second year of a program of undergraduate education - (A) $6,000 for a program of study of at least a full academic year in length.? Cause: The College did not recognize the student was eligible to receive the additional unsubsidized loans based on the student?s independent status. There was no secondary review of the award before loans were applied to the student?s account. Questioned Costs: $4,000 Effect: The College has improperly awarded federal unsubsidized loans when student had eligibility to receive additional loans to cover costs. Lower loan award results in additional out of pocket costs incurred by the student while enrolled at the College. Recommendation: We recommend the College add a second level of review when reviewing packaging to improve the accuracy of student financial aid packages. Views from Responsible Officials: Management agrees with this finding and their response is included in the corrective action plan.
2019-001: (a) Federal Pell Grant Program (b) Federal Work-Study Program (c) Federal Supplemental Educational Opportunity Grants (d) Federal Direct Student Loans (e) Perkins Loan Cancellations CFDA No. (a) 84.063 (b) 84.033 (c) 84.007 (d) 84.268 (e) 84.037- Year ended May 31, 2019 Condition: Of the 40 student files we examined, we noted one student (2.5%) who was not properly awarded Unsubsidized Direct loans. The College did not properly award Unsubsidized Direct Joans to a second-year independent student who was eligible to receive maximum Unsubsidized Federal Direct Student Loans. Student received dependent student packaging of Unsubsidized loans. We consider this to be an instance of noncompliance with respect to the Eligibility compliance requirement. Statistical sampling was not used. Corrective Action Plan: First year and continuing students ' financial aid awards (including Direct Loans) are calculated by the financial aid software, PowerFaids. The software packages the students based on the dependency status (dependent or independent) as determined by federal methodology formula. This ensures that the maximum Direct Loans are awarded to all first year and continuing students. Using the results of the FAFSA, transfer students' financial aid awards are currently calculated and entered in the financial aid software manually by staff in Student Financial Services who are responsible for awarding financial aid: Financial Aid Coordinator, Assistant Director of Student Financial Services - Technology Manager and the Director of Student Financial Services. After the staff member calculates and enters the transfer student's financial aid award in the financial aid software, one of the other financial aid awarding staff will review the award calculations and data entry to ensure accuracy and that the maximum Direct Loan eligibility is awarded to each transfer student; adjustments to the financial aid will be made if required. Responsible Person for Corrective Action Plan: Becky Birdsell Implementation Date for Corrective Action Plan: July 1, 2019
2018-001
FAC accepted this audit on November 18, 2018 — management decision was due May 18, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 9, 2017 — management decision was due May 9, 2018.
FAC accepted this audit on November 6, 2016 — management decision was due May 6, 2017.
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