EIN: 381367080
UEI: MLNTLW6L7MQ1
Audited by: Forvis Mazars, LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (32 days from today).
What is a management decision? →Federal Agency –Department of Education, Student Financial Assistance Cluster, Federal Work-Study Program, Assistance Listing Number 84.033; TEACH Grants, Assistance Listing Number 84.379; Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007; Federal Pell Grant Program, Assistance Listing Number 84.063; Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Award Program Year – July 1, 2024 – June 30, 2025 Criteria or Specific Requirement – Special Tests and Provisions – Return of Funds – When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period of enrollment in which the recipient began attendance, the institution must return the amount of Title IV funds for which it is responsible as soon as possible, but no later than 45 days after the date of the institution’s determination that the student withdrew (34 CFR Section 668.22(j)(1)). Condition – Due to turnover in the student financial aid department, there was a lag in processing return of Title IV funds. Questioned Costs – N/A Context – We tested two calculations out of a population of eight calculations performed during the examination period. Of the two calculations tested, one was returned outside the required 45 day window. Cause – The delay in returning Title IV funds was caused by staff turnover within the Financial Aid office, which resulted in temporary gaps in staffing capacity and insufficiently trained personnel responsible for administering the Return of Funds (R2T4) process. Effect – The College was late in returning funds related to certain students. Identification as a Repeat Finding – N/A Recommendation – We recommend the College identify additional individuals to process returns in the event the primary person responsible is unavailable or leaves the College. Views of Responsible Officials and Planned Corrective Action – The College has implemented enhanced internal controls, training and monitoring procedures to address the control weakness caused by staff turnover. These actions are designed to ensure ongoing compliance with Title IV requirements and the timeliness standards required under federal regulations.
Show full finding ▾Hide full finding ▴Federal Agency –Department of Education, Student Financial Assistance Cluster, Federal Work-Study Program, Assistance Listing Number 84.033; TEACH Grants, Assistance Listing Number 84.379; Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007; Federal Pell Grant Program, Assistance Listing Number 84.063; Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Award Program Year – July 1, 2024 – June 30, 2025 Criteria or Specific Requirement – Special Tests and Provisions – Return of Funds – When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period of enrollment in which the recipient began attendance, the institution must return the amount of Title IV funds for which it is responsible as soon as possible, but no later than 45 days after the date of the institution’s determination that the student withdrew (34 CFR Section 668.22(j)(1)). Condition – Due to turnover in the student financial aid department, there was a lag in processing return of Title IV funds. Questioned Costs – N/A Context – We tested two calculations out of a population of eight calculations performed during the examination period. Of the two calculations tested, one was returned outside the required 45 day window. Cause – The delay in returning Title IV funds was caused by staff turnover within the Financial Aid office, which resulted in temporary gaps in staffing capacity and insufficiently trained personnel responsible for administering the Return of Funds (R2T4) process. Effect – The College was late in returning funds related to certain students. Identification as a Repeat Finding – N/A Recommendation – We recommend the College identify additional individuals to process returns in the event the primary person responsible is unavailable or leaves the College. Views of Responsible Officials and Planned Corrective Action – The College has implemented enhanced internal controls, training and monitoring procedures to address the control weakness caused by staff turnover. These actions are designed to ensure ongoing compliance with Title IV requirements and the timeliness standards required under federal regulations.
The College has implemented enhanced internal controls, training and monitoring procedures to address the control weakness caused by staff turnover. These actions are designed to ensure ongoing compliance with Title IV requirements and the timeliness standards required under federal regulations.
FAC accepted this audit on March 7, 2025 — management decision was due September 7, 2025.
FAC accepted this audit on March 20, 2024 — management decision was due September 20, 2024.
FAC accepted this audit on January 30, 2023 — management decision was due July 30, 2023.
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
FAC accepted this audit on July 5, 2021 — management decision was due January 5, 2022.
FAC accepted this audit on February 23, 2020 — management decision was due August 23, 2020.
Federal Program ? Department of Education, Student Financial Assistance Cluster, Federal Pell Grant Program, CFDA 84.063; TEACH Grant, CFDA 84.379; Federal Work-Study Program, CFDA 84.033; Federal Supplemental Educational Opportunity Grant Program, CFDA 84.007; Federal Direct Student Loan Program, CFDA 84.268; and Federal Perkins Loan Program, CFDA 84.038 Program Year ? July 1, 2018 ? June 30, 2019 Criteria or Specific Requirement ? Special Tests and Provisions ? Return of Title IV Funds ? 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 aid earned by the student as of the student?s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution?s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment (34 CFR Sections 668.22(a)(1)-(3)). Condition ? The earned percentage, based upon the enrollment period determined and the amount of aid to return, was calculated incorrectly. The College returned the incorrect amount of funds to the Department of Education because of the error in the calculation. Questioned Costs ? N/A Context ? Of a sample of two return of funds tested from a population of 15 performed during the examination period, one return of funds calculation was not performed correctly. This resulted in an incorrect amount of funds being returned to the Department of Education for this student. Our sample was not, and was not intended to be, statistically valid. Cause ? The number of days in the enrollment period for the Spring semester was calculated incorrectly. Effect ? The College returned the incorrect amount of funds to the Department of Education. Identification as a Repeat Finding ? N/A Recommendation ? We recommend the College be diligent in performing secondary reviews to ensure the calculations are performed correctly.
Show full finding ▾Hide full finding ▴Federal Program ? Department of Education, Student Financial Assistance Cluster, Federal Pell Grant Program, CFDA 84.063; TEACH Grant, CFDA 84.379; Federal Work-Study Program, CFDA 84.033; Federal Supplemental Educational Opportunity Grant Program, CFDA 84.007; Federal Direct Student Loan Program, CFDA 84.268; and Federal Perkins Loan Program, CFDA 84.038 Program Year ? July 1, 2018 ? June 30, 2019 Criteria or Specific Requirement ? Special Tests and Provisions ? Return of Title IV Funds ? 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 aid earned by the student as of the student?s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution?s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment (34 CFR Sections 668.22(a)(1)-(3)). Condition ? The earned percentage, based upon the enrollment period determined and the amount of aid to return, was calculated incorrectly. The College returned the incorrect amount of funds to the Department of Education because of the error in the calculation. Questioned Costs ? N/A Context ? Of a sample of two return of funds tested from a population of 15 performed during the examination period, one return of funds calculation was not performed correctly. This resulted in an incorrect amount of funds being returned to the Department of Education for this student. Our sample was not, and was not intended to be, statistically valid. Cause ? The number of days in the enrollment period for the Spring semester was calculated incorrectly. Effect ? The College returned the incorrect amount of funds to the Department of Education. Identification as a Repeat Finding ? N/A Recommendation ? We recommend the College be diligent in performing secondary reviews to ensure the calculations are performed correctly.
We acknowledge that a typographical error on our part resulted in the incorrect number of days for the enrollment period used in the return of funds calculation. Going forward, our new procedure for Return of Title IV fund calculations includes review of data entered in the Common Origination and Disbursement Return of Title IV Calculator by both the Director and Associate Director of Financial Aid to prevent such typographical errors in future calculations.
FAC accepted this audit on November 13, 2018 — management decision was due May 13, 2019.
FAC accepted this audit on October 15, 2017 — management decision was due April 15, 2018.
FAC accepted this audit on October 12, 2016 — management decision was due April 12, 2017.
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.
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