EIN: 371271517
UEI: TN54X3XMNYZ8
Audited by: Wipfli LLP
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 March 27, 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 September 27, 2026 (24 days from today).
What is a management decision? →FAC accepted this audit on December 12, 2024 — management decision was due June 12, 2025.
The examination disclosed 4 students, out of 17 student files tested, in which the verification was performed inaccurately. Student A was selected for V1 verification. The taxes paid on the ISIR reflect a dollar amount of $0, but according to the 1040 taxes paid should have been report as $1,765. Student B was selected for V4 verification. The V4 form was not dated by the financial aid official, or the driver's license was not annotated with the date it was received to verify the student signed in front of the financial aid official. Student C was selected for V5 verification. The V5 form was not dated by the financial aid official, or the driver's license was not annotated with the date it was received to verify the dtudent signed in front of the financial aid official. Student D was selected for V4 verification. The V4 form was not dated by the student and the financial aid official, or the driver's license was not annotated with the date it was received to verify the student signed in front of the financial aid official. Context: In planning and performing our audit procedures, we obtained an understanding of the design and implementation of internal controls related to the College's student financial aid grants. Additionally, we performed substantive audit procedures to obtain audit evidence verifying the completeness, validity, and accuracy of the student financail aid grants. Questioned Costs: $0 Effect: The student's interest rates for the repayment of the direct loans may be effected. Cause: An oversight was made by the institution. Repeat: No Auditor's Recommendation: We recommend that the institution update the student's effective date after the error was identified. View of Responsible Officials: Management acknowledges the finding and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: The College must accurately report the student's effective date of their out of school status. Condition: The examination disclosed 4 students, out of 17 student files tested, in which the verification was performed inaccurately. Student A was selected for V1 verification. The taxes paid on the ISIR reflect a dollar amount of $0, but according to the 1040 taxes paid should have been report as $1,765. Student B was selected for V4 verification. The V4 form was not dated by the financial aid official, or the driver's license was not annotated with the date it was received to verify the student signed in front of the financial aid official. Student C was selected for V5 verification. The V5 form was not dated by the financial aid official, or the driver's license was not annotated with the date it was received to verify the dtudent signed in front of the financial aid official. Student D was selected for V4 verification. The V4 form was not dated by the student and the financial aid official, or the driver's license was not annotated with the date it was received to verify the student signed in front of the financial aid official. Context: In planning and performing our audit procedures, we obtained an understanding of the design and implementation of internal controls related to the College's student financial aid grants. Additionally, we performed substantive audit procedures to obtain audit evidence verifying the completeness, validity, and accuracy of the student financail aid grants. Questioned Costs: $0 Effect: The student's interest rates for the repayment of the direct loans may be effected. Cause: An oversight was made by the institution. Repeat: No Auditor's Recommendation: We recommend that the institution update the student's effective date after the error was identified. View of Responsible Officials: Management acknowledges the finding and has prepared a corrective action plan.
Finding A: Verification V1 Corrections. The college during a verification review process did not send a tax paid correction to FSA. The correction was made in the system, but was not flipped to (send) out to FSA. The financial aid office will at new procedure that will pull all pending corrections to double check to ensure any corrections made in the Financial Aid System will be sent. This process will rely on a weekly query to identify any correction made to an ISIR and provide a report for financial aid officer to review and confirm correction was completed thru FSA. Finding B: Verification V4 & V5 missing date. The financial aid process requires all students selected for V4 and V5 verification to complete Identity verification form in person. Staff are required to sign and date the documents in front of the students upon confirmation of identity. The office staff signed the forms, but did not date document. All documents had student signature and date student signed in front of staff, staff signature was completed as well, but in these cases the date verification occurred was not noted. The financial aid office completed a self-audit on 101 files selected for verification to confirm all signatures and dates were completed. Based upon additional review the financial aid team did not find any other documents that were missing signatures or dates. The financial aid office will review verification trainings on FSA and develop a business process that requires a second reviewer to confirm the documents are complete prior to closure of the file. Finding C: NSLDS last date of reporting. The financial aid office completed an internal audit reviewing all student withdraws to ensure reporting was accurate with clearinghouse and NSLDS. If last date of attendance did not match institutional records, the financial aid office updated correct values on NSLDS and Clearinghouse. No errors were found pertaining to fall 2023 enrollment. The errors found pertaining to the spring 2024 term including noted findings were updated and records office was notified to ensure data reported on rosters reflecting last date of attendance is reflected in the student enrollment tables. The financial aid office is working with institutional research to develop a process that will check to tables to ensure data is correct prior to submittal to clearinghouse and/or NSLDS. The process will query data from enrollment, midterm grade rosters and Clearinghouse report to make sure data matches. Incorrect data will be updated prior to submittal to clearinghouse and NSLDS. Person(s) Responsible: Director of Financial Aid Timing for Implementation: New procedures have already been implemented.
FAC accepted this audit on February 21, 2024 — management decision was due August 21, 2024.
FAC accepted this audit on January 31, 2023 — management decision was due July 31, 2023.
FAC accepted this audit on February 7, 2022 — management decision was due August 7, 2022.
FAC accepted this audit on February 3, 2021 — management decision was due August 3, 2021.
The College does not maintain prior reporting. When they update their website, the old information is replaced. We were unable to determine whether the information presented on the initial student report was accurate or timely. However, the College was notified by the Department of Education that as of July 8, 2020, they were properly reporting the 6 of the 7 student reporting requirements. The College was not reporting the number of eligible students. Criteria: The student reporting requirements and posting due dates for Section 18004(a)(1) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) were disclosed in the Federal Student Aid (IFAP) Electronic Announcement dated May 6, 2020. Cause: The HEERF program was a new grant for the Department of Education. During implementation, there were multiple forms of guidance issued by the Department of Education subsequent to fiscal year-end. The College was unaware that these reports needed to be retained for audit purposes as the OMB Compliance Supplement Addendum COVID-19 audit guide was not released until December 2020. Effect: We were unable to test compliance with reporting for the HEERF program as required by the Department of Education. Recommendation: We recommend the College to save all reports for the student and institutional grants on their website until the audits over that period are complete. View of responsible officials: Management acknowledges the finding and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴COVID-19 Education Stabilization Fund ? Higher Education Emergency Relief Fund (HEERF) CFDA No. 84.425 Department of Education Direct Award Grant period: April 25, 2020 through May 6, 2021 Questioned costs: $0 Condition: The College does not maintain prior reporting. When they update their website, the old information is replaced. We were unable to determine whether the information presented on the initial student report was accurate or timely. However, the College was notified by the Department of Education that as of July 8, 2020, they were properly reporting the 6 of the 7 student reporting requirements. The College was not reporting the number of eligible students. Criteria: The student reporting requirements and posting due dates for Section 18004(a)(1) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) were disclosed in the Federal Student Aid (IFAP) Electronic Announcement dated May 6, 2020. Cause: The HEERF program was a new grant for the Department of Education. During implementation, there were multiple forms of guidance issued by the Department of Education subsequent to fiscal year-end. The College was unaware that these reports needed to be retained for audit purposes as the OMB Compliance Supplement Addendum COVID-19 audit guide was not released until December 2020. Effect: We were unable to test compliance with reporting for the HEERF program as required by the Department of Education. Recommendation: We recommend the College to save all reports for the student and institutional grants on their website until the audits over that period are complete. View of responsible officials: Management acknowledges the finding and has prepared a corrective action plan.
2020-001 - Reporting COVID-19 Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) CFDA No. 84.425 Department of Education Direct Award Grant Period: April 25, 2020 through May 6, 2021 Corrective Action Plan The College will maintain all reported information on their website along with updated information beginning now -1/27/2021. The College did not report the number of eligible students for the HEERF Student Emergency Relief Funding until notification by the Department of Education in July of 2020. Since that time the College has reported the number of eligible students for the HEERF Student Emergency Relief Funding. Person(s) Responsible: Sharon McDonald Timing for Implementation: January 27, 2021
FAC accepted this audit on November 4, 2019 — management decision was due May 4, 2020.
FAC accepted this audit on November 5, 2018 — management decision was due May 5, 2019.
FAC accepted this audit on November 13, 2017 — management decision was due May 13, 2018.
FAC accepted this audit on November 21, 2016 — management decision was due May 21, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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