EIN: 381284777
UEI: M3U9UY9GB797
Audited by: Manning & Associates CPA's LLC
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 September 30, 2024 (708 days ago).
What is a management decision? →MISSING RETURN-TO-TITLE IV (R3T4) CALCULATION
Show full finding ▾Hide full finding ▴MISSING RETURN-TO-TITLE IV (R3T4) CALCULATION
The audit report contains the Auditors Comment on Resolution Matters relating to Prior Year Audit Findings.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
2022-001 FINDING 2022-001-Late Notification to NSLDS N The Institution had not timely reported enrollment status changes for nine (9) students to the National Student Loan Data System (NSLDS) A. Comments on Findings and Recommendations The Institution agree with the finding and Auditor's recommendation. B. Actions Taken or Planned In comparing the NSLDS reports with the school's student records, we agree there was a variation in the dates. We will review our current policy and procedures and make necessary revisions to ensure timely future NSLDS reporting. We have also contacted our Title IV Servicer in regard to resolving this instance. We will work closely with our Servicer to avoid this type error in the future. Status of Corrective Actions on Prior Findings The audit report contains the Auditors Comment on Resolution Matters relating to Prior Year Audit Findings.
Show full finding ▾Hide full finding ▴2022-001 FINDING 2022-001-Late Notification to NSLDS N The Institution had not timely reported enrollment status changes for nine (9) students to the National Student Loan Data System (NSLDS) A. Comments on Findings and Recommendations The Institution agree with the finding and Auditor's recommendation. B. Actions Taken or Planned In comparing the NSLDS reports with the school's student records, we agree there was a variation in the dates. We will review our current policy and procedures and make necessary revisions to ensure timely future NSLDS reporting. We have also contacted our Title IV Servicer in regard to resolving this instance. We will work closely with our Servicer to avoid this type error in the future. Status of Corrective Actions on Prior Findings The audit report contains the Auditors Comment on Resolution Matters relating to Prior Year Audit Findings.
FINDING 2022-001-Late Notification to NSLDS
2021-001
FAC accepted this audit on April 5, 2022 — management decision was due October 5, 2022.
The Institute had not timely reported enrollment status changes for twenty (20) students to the National Student Loan Data System (NSLDS) B. Criteria: Guide for Audits of Proprietary Schools and for Compliance Attestation Engagements of Third Party Servicers Administering Title IV Programs [2016], Page 75- 76. C.2.1.d requires the Auditor to verify that students? enrollment status in the academic files agree with the Enrollment Timeline and that the update was made timely. Criteria also includes Regulation 685.309(b). C. Effect: Auditor?s student sample was 49 Students in the Auditor?s sample who were reported late 20 D. Probable Cause: The Institute did not update the correct status in the National Student Loan Data System (NSLDS) within the 60-day required period of time. E. Recommendation: The Institute should ensure the established procedure for NSLDS notifications are monitored and performed in a timely manner. Since the Auditor determined that this was material noncompliance, it was recommended that the Institute perform a full file review of all students whose status change was reported during the year ended June 30, 2021. The full file review should report the results of any further late reporting and subsequently reported in the next audit report. F. Auditors Definition of Materiality: Six (6) students (12% of the total sample) who had late notification to NSLDS. The Auditor determined that this finding was material non- compliance.
Show full finding ▾Hide full finding ▴2021-1: Late Notification to NSLDS A. Condition: The Institute had not timely reported enrollment status changes for twenty (20) students to the National Student Loan Data System (NSLDS) B. Criteria: Guide for Audits of Proprietary Schools and for Compliance Attestation Engagements of Third Party Servicers Administering Title IV Programs [2016], Page 75- 76. C.2.1.d requires the Auditor to verify that students? enrollment status in the academic files agree with the Enrollment Timeline and that the update was made timely. Criteria also includes Regulation 685.309(b). C. Effect: Auditor?s student sample was 49 Students in the Auditor?s sample who were reported late 20 D. Probable Cause: The Institute did not update the correct status in the National Student Loan Data System (NSLDS) within the 60-day required period of time. E. Recommendation: The Institute should ensure the established procedure for NSLDS notifications are monitored and performed in a timely manner. Since the Auditor determined that this was material noncompliance, it was recommended that the Institute perform a full file review of all students whose status change was reported during the year ended June 30, 2021. The full file review should report the results of any further late reporting and subsequently reported in the next audit report. F. Auditors Definition of Materiality: Six (6) students (12% of the total sample) who had late notification to NSLDS. The Auditor determined that this finding was material non- compliance.
FINDING 2021-1- Late Notification to NSLDS The Institute had not timely reported enrollment status changes for twenty (20) students to the National Student Loan Data System (NSLDS) A. Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor?s recommendation. B. Actions Taken or Planned In comparing the NSLDS reports with the school?s student records, we agree there was a variation in the dates. We have contacted our Title IV Servicer in regard to resolving this instance. We will fix the discrepancies in the reports and will work closely with our Servicer to avoid this type error in the future.
The Institute performed Professional Judgement, adjusting the EFC for eight (8) students. The Institute failed to request a new ISIR to indicate ?Professional Judgement processed? for these eight students. B. Criteria: Guide for Audits of Proprietary Schools and for Compliance Attestation Engagements of Third-Party Servicers Administering Title IV Programs [2016], Page 88,C.3.7.a.3 requires the Auditor to Ascertain if a new SAR/ISIR was received that indicated ?Professional judgment processed? and used to award Title IV funds. Further, the U.S. Department of Education Application and Verification Guide (2021-22), Chapter 5, page AVG-87 provides ?you [Institute] submit a PJ change electronically, via FAA Access to CPS Online ? and may do so without a signature from the student or parent. In FAA Access or EDE, you [Institute] must select ?EFC adjustment requested? for the professional judgment field. The next ISIR will indicate `Professional judgment processed.? `? C. Effect: See Summary Schedule A. D. Probable Cause: The Institute obtained adequate documentation to support the professional judgement adjustments to the students? EFC. These adjustments were done on a case-by- case basis. The Institute was unaware of the requirement to obtain a new ISIR to indicate Professional Judgement processed. E. Recommendation: The Institute recognized the error when brough to their attention. The Institute will revise its Professional Judgement procedures to ensure a new ISIR is generated to indicate Professional Judgement processed. Since the Auditor determined that this was material noncompliance, it was recommended that the Institute perform a full file review of all students who had a Professional Judgement adjustment during the year ended June 30, 2021. The full file review should report the results of any further late reporting and subsequently reported in the next audit report F. Auditors Definition of Materiality: Six (6) students (12% of the total sample) who had not fully completed the Professional Judgement process. The Auditor determined that this finding was material non-compliance. "see schedule of findings and questioned costs for chart/table (Table A)
Show full finding ▾Hide full finding ▴A. Condition: The Institute performed Professional Judgement, adjusting the EFC for eight (8) students. The Institute failed to request a new ISIR to indicate ?Professional Judgement processed? for these eight students. B. Criteria: Guide for Audits of Proprietary Schools and for Compliance Attestation Engagements of Third-Party Servicers Administering Title IV Programs [2016], Page 88,C.3.7.a.3 requires the Auditor to Ascertain if a new SAR/ISIR was received that indicated ?Professional judgment processed? and used to award Title IV funds. Further, the U.S. Department of Education Application and Verification Guide (2021-22), Chapter 5, page AVG-87 provides ?you [Institute] submit a PJ change electronically, via FAA Access to CPS Online ? and may do so without a signature from the student or parent. In FAA Access or EDE, you [Institute] must select ?EFC adjustment requested? for the professional judgment field. The next ISIR will indicate `Professional judgment processed.? `? C. Effect: See Summary Schedule A. D. Probable Cause: The Institute obtained adequate documentation to support the professional judgement adjustments to the students? EFC. These adjustments were done on a case-by- case basis. The Institute was unaware of the requirement to obtain a new ISIR to indicate Professional Judgement processed. E. Recommendation: The Institute recognized the error when brough to their attention. The Institute will revise its Professional Judgement procedures to ensure a new ISIR is generated to indicate Professional Judgement processed. Since the Auditor determined that this was material noncompliance, it was recommended that the Institute perform a full file review of all students who had a Professional Judgement adjustment during the year ended June 30, 2021. The full file review should report the results of any further late reporting and subsequently reported in the next audit report F. Auditors Definition of Materiality: Six (6) students (12% of the total sample) who had not fully completed the Professional Judgement process. The Auditor determined that this finding was material non-compliance. "see schedule of findings and questioned costs for chart/table (Table A)
FINDING 2021-2- Professional Judgement The Institute performed Professional Judgement, adjusting the EFC for eight (8) students. The Institute failed to request a new ISIR to indicate ?Professional Judgement processed? for these eight students A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor?s recommendation. B.Actions Taken or Planned We plan to obtain the new ISIR of each student who requires a professional judgement to ensure that all documents are corrected with the new change. There was one additional step to take once the corrections have been made that will be completed going forward. We will complete a file review of each file and perform an internal audit on all files in the future.
FAC accepted this audit on January 14, 2020 — management decision was due July 14, 2020.
Reportable Condition - Credit balance authorization form did not contain all required elements.
Show full finding ▾Hide full finding ▴Reportable Condition - Credit balance authorization form did not contain all required elements.
FINDING 2019-001 - GENERAL PROVISIONS - CREDIT BALANCES Comments on Findings and Recommendations: We agree with the finding and recommendation. Actions Taken or Planned: When our Title IV Servicer updates materials as required by changes in federal SFA regulations our procedure is to implement those changes in timely fashion. We began using the updated form as supplied by our Servicer; however, the old forms were not destroyed and students received that version of the authorization. When we discovered the error, we immediately destroyed all the old forms. We will be more diligent in the future to stay on top of these changes.
2018-001
Reportable Condition - One (1) student received an ineligible payment of Federal Pell Grant funds due to the student's default status not being cleared.
Show full finding ▾Hide full finding ▴Reportable Condition - One (1) student received an ineligible payment of Federal Pell Grant funds due to the student's default status not being cleared.
FINDING 2019-002 - GENERAL PROVISIONS - DISBURSEMENTS Comments on Findings and Recommendations: We agree with the finding and recommendation. Actions Taken or Planned: As noted by the auditor, this was an isolated incident and contrary to established policies and procedures. Our procedure is to check all students' ISIRs for verification and "C" code issues; however, this student went unnoticed. We will certainly be more mindful in the future to ensure that this will not happen to any other applicable students.
Reportable Condition - National Student Loan Data System enrollment dates for one (1) student in did not match the organization's records.
Show full finding ▾Hide full finding ▴Reportable Condition - National Student Loan Data System enrollment dates for one (1) student in did not match the organization's records.
FINDING 2019-003 - GENERAL PROVISIONS - NSLDS REPORTING Comments on Findings and Recommendations: We agree with the finding and recommendations. Actions Taken or Planned: As noted by the auditor, this was an isolated incident and contrary to established policies and procedures. In comparing the NSLDS reports with the school's student records, we agree there was a variation in the dates. We have contacted our Title IV Servicer in regards to resolving this instance. We will fix the discrepancies in the reports and will work closely with our Servicer to avoid this type error in the future.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Michigan →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
