EIN: 382015048
UEI: X7N4N39U2BL6
Audited by: PLANTE & MORAN, PLLC
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 December 18, 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 June 18, 2026 (78 days ago).
What is a management decision? →FAC accepted this audit on November 27, 2024 — management decision was due May 27, 2025.
FAC accepted this audit on December 7, 2023 — management decision was due June 7, 2024.
FAC accepted this audit on November 16, 2022 — management decision was due May 16, 2023.
FAC accepted this audit on November 15, 2021 — management decision was due May 15, 2022.
FAC accepted this audit on November 18, 2020 — management decision was due May 18, 2021.
CFDA Number, Federal Agency, and Program Name - Student Financial Assistance Cluster - Federal Direct Loans, CFDA 84.268 Federal Award Identification Number and Year - Various Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Changes in a student's status are required to be reported to the National Student Loan Data System (NSLDS) or the guarantee agency within 30 days of the change or included in a student status confirmation report sent to NSLDS within 60 days of the status change (Direct Loan, 34 CFR Section 685.309). Condition - Cranbrook Educational Community did not report the graduated students' status changes in a timely manner for the four graduated students selected for testing. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - None of the four students selected for testing had their status change reported in a timely manner to NSLDS. All four students had graduated from CEC. Cause and Effect - CEC's processes in place did not result in the reporting of student status changes within the required time frame. For all of the students identified, as well as all graduates during the year not selected for testing, CEC did not report the students as graduated. Once identified, the graduation status changes were reported to the NSLDS by CEC after the 60- day required reporting time frame from the date the students graduated from CEC. Recommendation - CEC should implement controls to ensure student status changes are reported correctly and within the required time frame. Views of Responsible Officials and Corrective Action Plan - Cranbrook Educational Community agrees with this finding, and immediate action was taken to correct this issue. CEC will further review and refine its policies and procedures and strengthen internal controls to ensure the timely and accurate reporting of student status changes to NSLDS.
Show full finding ▾Hide full finding ▴CFDA Number, Federal Agency, and Program Name - Student Financial Assistance Cluster - Federal Direct Loans, CFDA 84.268 Federal Award Identification Number and Year - Various Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Changes in a student's status are required to be reported to the National Student Loan Data System (NSLDS) or the guarantee agency within 30 days of the change or included in a student status confirmation report sent to NSLDS within 60 days of the status change (Direct Loan, 34 CFR Section 685.309). Condition - Cranbrook Educational Community did not report the graduated students' status changes in a timely manner for the four graduated students selected for testing. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - None of the four students selected for testing had their status change reported in a timely manner to NSLDS. All four students had graduated from CEC. Cause and Effect - CEC's processes in place did not result in the reporting of student status changes within the required time frame. For all of the students identified, as well as all graduates during the year not selected for testing, CEC did not report the students as graduated. Once identified, the graduation status changes were reported to the NSLDS by CEC after the 60- day required reporting time frame from the date the students graduated from CEC. Recommendation - CEC should implement controls to ensure student status changes are reported correctly and within the required time frame. Views of Responsible Officials and Corrective Action Plan - Cranbrook Educational Community agrees with this finding, and immediate action was taken to correct this issue. CEC will further review and refine its policies and procedures and strengthen internal controls to ensure the timely and accurate reporting of student status changes to NSLDS.
Finding Number: 2020-001 Condition: Cranbrook Educational Community did not report the graduated student's status changes in a timely manner for 4 of the 4 graduated students selected for testing. Planned Corrective Action: After this finding was brought to our attention, immediate action was taken to correct the May 6, 2020 graduation date for the impacted students. The Academy has implemented procedures and controls to identify and timely report enrollment status changes to NSLDS. Contact person responsible for corrective action: Phillip Hang Anticipated Completion Date: Completed
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on October 22, 2018 — management decision was due April 22, 2019.
FAC accepted this audit on November 12, 2017 — management decision was due May 12, 2018.
FAC accepted this audit on November 14, 2016 — management decision was due May 14, 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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