EIN: 390806202
UEI: V3UVF652MLH6
Audited by: Baker Tilly US, 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 30, 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 30, 2026 (31 days from today).
What is a management decision? →Management's review of the enrollment reporting did not prevent and detect that 2 student's change status was not reported to NSLDS within the required timeframe. Questioned Costs: The amount of questioned costs could not be determined. Context: We selected a sample of 25 students that had a change in status. One of the students information was not reported to NSLDS timely, however the College’s controls did detect the error outside the required timeframe, and the error was corrected. We expanded our sample to 50 students. We found another instance of a student’s information not reported timely, however management did eventually detect and correct the error outside the required timeframe. The sample was not statistically valid. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The change status for 2 of 50 students selected for the sample were not reported timely within NSLDS however internal controls over compliance did detect and correct the errors. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS timely. Management Response: Management agrees and has implemented necessary procedures/controls to ensure the College is in compliance with enrollment requirements. Management has corrected the student’s change status not previously reported.
Show full finding ▾Hide full finding ▴Agencies: U.S Department of Education Federal Assistance Listing Number: 84.038, 84.063, 84.007, 84.033, 84.268, and 84.379 Programs: Student financial assistance cluster Criteria: The College is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management's review of the enrollment reporting did not prevent and detect that 2 student's change status was not reported to NSLDS within the required timeframe. Questioned Costs: The amount of questioned costs could not be determined. Context: We selected a sample of 25 students that had a change in status. One of the students information was not reported to NSLDS timely, however the College’s controls did detect the error outside the required timeframe, and the error was corrected. We expanded our sample to 50 students. We found another instance of a student’s information not reported timely, however management did eventually detect and correct the error outside the required timeframe. The sample was not statistically valid. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The change status for 2 of 50 students selected for the sample were not reported timely within NSLDS however internal controls over compliance did detect and correct the errors. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS timely. Management Response: Management agrees and has implemented necessary procedures/controls to ensure the College is in compliance with enrollment requirements. Management has corrected the student’s change status not previously reported.
Condition: We selected a sample of 25 students that had a change in status. One of the students information was not reported to NSLDS timely, however the College’s controls did detect the error outside the required timeframe, and the error was corrected. We expanded our sample to 50 students. We found another instance of a student’s information not reported timely, however management did eventually detect and correct the error outside the required timeframe. Corrective Action planned: Management agrees and has implemented necessary procedures/controls to ensure the College is in compliance with enrollment requirements. Management has corrected the student’s change status not previously reported. Name(s) of Contact Person(s) Responsible for Corrective Action: {Jennifer Young, Director of Financial Aid and Edgewood Central, and Katelyn Peters, Student Service Specialist.} Anticipated Completion Date: Has already began as of the audit. Staff turnover occurred, have replaced the Student Service Specialist position - now have second point on NSC reporting.
FAC accepted this audit on December 23, 2024 — management decision was due June 23, 2025.
FAC accepted this audit on March 14, 2024 — management decision was due September 14, 2024.
Management’s review of the enrollment reporting did not detect errors on certain student data elements. Certain student records within the NSLDS were identified with inaccurate data elements. Questioned Costs: The amount of questioned costs could not be determined. Context: 17 students were identified with inaccurate data elements reported out of a total of 25 students tested. The sample was a statistically valid sample. Cause: The College’s internal control over compliance for special tests are not operating effectively. The preparer did not update the student’s status into NSLDS resulting in inaccuracies in significant Campus-Level and Program-Level enrollment date elements that ED considers high risk. Additionally, student with status changes were incorrectly reported as withdrawn but upon review of internal documentation, those same students graduated. Effect: The College incorrectly reported certain Campus-Level and Program-Level records in NSLDS which is information that ED considers high risk and the College’s internal controls over compliance did not detect and correct the errors. Additionally, the College incorrectly reported status changes to NSLDS. Recommendation: We recommend management review and enhance its review policies and procedures surrounding enrollment reporting submissions to ensure the accuracy of data elements reported to ED. A review performed by an appropriate individual separate from the prepared prior to the submission of the enrollment reports to NSLDS may improve the accuracy of enrollment reporting. We also recommend management review all students reported to NSLDS to verify they are accurately reported. Management Response: Management agrees and has implemented necessary procedures/controls to ensure the College is in compliance with enrollment requirements. Management has corrected the errors.
Show full finding ▾Hide full finding ▴Agencies: U.S Department of Education Federal Assistance Listing Number: 84.038, 84.063, 84.007, 84.033, 84.268, and 84.379 Programs: Student financial assistance cluster Criteria: The College is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management’s review of the enrollment reporting did not detect errors on certain student data elements. Certain student records within the NSLDS were identified with inaccurate data elements. Questioned Costs: The amount of questioned costs could not be determined. Context: 17 students were identified with inaccurate data elements reported out of a total of 25 students tested. The sample was a statistically valid sample. Cause: The College’s internal control over compliance for special tests are not operating effectively. The preparer did not update the student’s status into NSLDS resulting in inaccuracies in significant Campus-Level and Program-Level enrollment date elements that ED considers high risk. Additionally, student with status changes were incorrectly reported as withdrawn but upon review of internal documentation, those same students graduated. Effect: The College incorrectly reported certain Campus-Level and Program-Level records in NSLDS which is information that ED considers high risk and the College’s internal controls over compliance did not detect and correct the errors. Additionally, the College incorrectly reported status changes to NSLDS. Recommendation: We recommend management review and enhance its review policies and procedures surrounding enrollment reporting submissions to ensure the accuracy of data elements reported to ED. A review performed by an appropriate individual separate from the prepared prior to the submission of the enrollment reports to NSLDS may improve the accuracy of enrollment reporting. We also recommend management review all students reported to NSLDS to verify they are accurately reported. Management Response: Management agrees and has implemented necessary procedures/controls to ensure the College is in compliance with enrollment requirements. Management has corrected the errors.
Finding: Management's review of the enrollment reporting did not detect errors on certain student data elements. Certain student records within the NSLDS were identified with inaccurate data elements. The College is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. The College's internal control over compliance for special tests are not operating effectively. The preparer did not update the student's status into NSLDS resulting in inaccuracies in significant Campus-Level and Program-Level enrollment date elements that ED considers high risk. Additionally, student with status changes were incorrectly reported as withdrawn but upon review of internal documentation, those same students graduated. We recommend management review and enhance its review policies and procedures surrounding enrollment reporting submissions to ensure the accuracy of data elements reported to ED. A review performed by an appropriate individual separate from the prepared prior to the submission of the enrollment reports to NSLDS may improve the accuracy of enrollment reporting. We also recommend management review all students reported to NSLDS to verify they are accurately reported. Corrective Action: Management agrees and has implemented necessary procedures/controls to ensure the College is in compliance with enrollment requirements.
The College did not have documented controls in place reviewing that the comprehensive information security program was in compliance with the Safeguards Rule and was prepared and in place by June 9, 2023. The College did meet the compliance requirements. Questioned Costs: The amount of questioned costs could not be determined. Context: The College is required to have documented controls in place to ensure the College has completed information security program available on or before June 9, 2023. Management could not provide documentation that a review occurred. Cause: The College did not have proper documented controls in place to ensure that the College was compliant with GLBA Safeguards requirements in the timeframe specified by 16 CFR Part 314. Effect: The ability to adequately safeguard student electronic data may be compromised if the College does not have controls in place to ensure that a timely-prepared information security program to define the various ways in which data is protected is completed. Recommendation: We recommend the College review their policies and procedures in place ensure that the information security program review is documented to support the College’s compliance under the Uniform Guidance. Management Response: Management agrees and has implemented necessary procedures/controls to ensure the College is in compliance with enrollment requirements.
Show full finding ▾Hide full finding ▴Agencies: U.S Department of Education Federal Assistance Listing Number: 84.038, 84.063, 84.007, 84.033, 84.268, and 84.379 Programs: Student financial assistance cluster Criteria: The College is required to have documented internal controls in place to monitor compliance over special tests in accordance with the Uniform Guidance. On December 9, 2021, the Federal Trade Commission issued final regulations for 16 Code of Federal Regulations Part 314 to implement the Gramm-Leach-Bliley Act (GLBA) information safeguarding standards that institutions must implement. These regulations significantly modified the requirements that institutions must meet under GLBA. The regulations established minimum standards that institutions must meet. The FTC stated that it “believes many of the requirements set forth in the Final Rule are so fundamental to any information security program that the information security programs of many financial institutions will already include them if those programs are in compliance with the current Safeguards Rule.” Institutions are required to be in compliance with the revised requirements no later June 9, 2023. Institutions are required to develop, implement and maintain a comprehensive information security program that is written in one or more readily accessible parts. Condition: The College did not have documented controls in place reviewing that the comprehensive information security program was in compliance with the Safeguards Rule and was prepared and in place by June 9, 2023. The College did meet the compliance requirements. Questioned Costs: The amount of questioned costs could not be determined. Context: The College is required to have documented controls in place to ensure the College has completed information security program available on or before June 9, 2023. Management could not provide documentation that a review occurred. Cause: The College did not have proper documented controls in place to ensure that the College was compliant with GLBA Safeguards requirements in the timeframe specified by 16 CFR Part 314. Effect: The ability to adequately safeguard student electronic data may be compromised if the College does not have controls in place to ensure that a timely-prepared information security program to define the various ways in which data is protected is completed. Recommendation: We recommend the College review their policies and procedures in place ensure that the information security program review is documented to support the College’s compliance under the Uniform Guidance. Management Response: Management agrees and has implemented necessary procedures/controls to ensure the College is in compliance with enrollment requirements.
Finding: The College did not have documented controls in place reviewing that the comprehensive information security program was in compliance with the Safeguards Rule and was prepared and in place by June 9, 2023. The College did meet the compliance requirements. The College is required to have documented internal controls in place to monitor compliance over special tests in accordance with the Uniform Guidance. On December 9, 2021, the Federal Trade Commission issued final regulations for 16 Code of Federal Regulations Part 314 to mplement the Gramm-Leach-Bliley Act (GLBA) information safeguarding standards that institutions must implement. These regulations significantly modified the requirements that institutions must meet under GLBA. The regulations established minimum standards that institutions must meet. The FTC stated that it "believes many of the requirements set forth in the Final Rule are so fundamental to any information security program that the information security programs of many financial institutions will already include them if those programs are in compliance with the current Safeguards Rule." Institutions are required to be in compliance with the revised requirements no later June 9, 2023. Institutions are required to develop, implement and maintain a comprehensive information security program that is written in one or more readily accessible parts. The College did not have proper documented controls in place to ensure that the College was compliant with GLBA Safeguards equirements in the timeframe specified by 16 CFR Part 314. Corrective Action: Management agrees and has implemented necessary procedures/controls to ensure the College is in compliance with enrollment requirements.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
Management?s review of the Return of Title IV (R2T4) calculation did not detect errors on the dates used in the calculation. We identified the federal aid refunds for students in the Fall 2021 semester were not calculated correctly resulting the incorrect amount being refunded. Criteria: The College is responsible for designing, implementing and maintaining internal control over compliance for special tests and provisions and for accurately calculating the R2T4 refund. When a recipient of Title IV grant or loan assistance withdrawals from an institution during a payment period, Title IV regulations (34 CFR 668.22) require the College to determine the amount of Title IV grant or loan assistance that the student earned as of the withdrawal date and return the unearned portion of the grant or loan to the Title IV program as soon as possible but no later than 45 days after the withdrawal date. Questioned costs: The amount of questioned costs was $1,062. Context: We tested three (3) students out of eleven (11) students that received a refund. Seven (7) of the eleven (11) student refunds occurred in the fall semester. Cause: The College?s internal control over compliance did not detect and correct the errors. Management has indicated the R2T4 calculation was not correctly calculated as the dates entered into the software were outdated due to the semester dates changing. Effect: The College processed R2T4?s incorrectly and returned the incorrect amount of funds and the College?s internal controls over compliance did not detect and correct the errors. Recommendation: We recommend management review their processes and controls in place to ensure appropriate refunds are made relating to Title IV grant funding. Management's Response: The Associate Director will request the academic year calendar directly from Academic Dean?s office prior to setting up R2T4 parameters in Department of Education?s Common Origination and Disbursement (COD) system each semester. After student financial aid personnel enter the semester dates in COD, the Director or Associate Director will verify the dates entered agree to the academic calendar.
Show full finding ▾Hide full finding ▴Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, and 84.379 Program: Student Financial Aid Program Cluster Condition: Management?s review of the Return of Title IV (R2T4) calculation did not detect errors on the dates used in the calculation. We identified the federal aid refunds for students in the Fall 2021 semester were not calculated correctly resulting the incorrect amount being refunded. Criteria: The College is responsible for designing, implementing and maintaining internal control over compliance for special tests and provisions and for accurately calculating the R2T4 refund. When a recipient of Title IV grant or loan assistance withdrawals from an institution during a payment period, Title IV regulations (34 CFR 668.22) require the College to determine the amount of Title IV grant or loan assistance that the student earned as of the withdrawal date and return the unearned portion of the grant or loan to the Title IV program as soon as possible but no later than 45 days after the withdrawal date. Questioned costs: The amount of questioned costs was $1,062. Context: We tested three (3) students out of eleven (11) students that received a refund. Seven (7) of the eleven (11) student refunds occurred in the fall semester. Cause: The College?s internal control over compliance did not detect and correct the errors. Management has indicated the R2T4 calculation was not correctly calculated as the dates entered into the software were outdated due to the semester dates changing. Effect: The College processed R2T4?s incorrectly and returned the incorrect amount of funds and the College?s internal controls over compliance did not detect and correct the errors. Recommendation: We recommend management review their processes and controls in place to ensure appropriate refunds are made relating to Title IV grant funding. Management's Response: The Associate Director will request the academic year calendar directly from Academic Dean?s office prior to setting up R2T4 parameters in Department of Education?s Common Origination and Disbursement (COD) system each semester. After student financial aid personnel enter the semester dates in COD, the Director or Associate Director will verify the dates entered agree to the academic calendar.
2022-001 Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268, and 84.379 Program: Student Financial Aid Program Cluster Condition: Management?s review of the Return of Title IV (R2T4) calculation did not detect errors on the dates used in the calculation. We identified the federal aid refunds for students in the Fall 2021 semester were not calculated correctly resulting the incorrect amount being refunded. Criteria: The College is responsible for designing, implementing and maintaining internal control over compliance for special tests and provisions and for accurately calculating the R2T4 refund. When a recipient of Title IV grant or loan assistance withdrawals from an institution during a payment period, Title IV regulations (34 CFR 668.22) require the College to determine the amount of Title IV grant or loan assistance that the student earned as of the withdrawal date and return the unearned portion of the grant or loan to the Title IV program as soon as possible but no later than 45 days after the withdrawal date. Questioned costs: The amount of questioned costs was $1,062. Context: We tested three (3) students out of eleven (11) students that received a refund. Seven (7) of the eleven (11) student refunds occurred in the fall semester. Cause: The College?s internal control over compliance did not detect and correct the errors. Management has indicated the R2T4 calculation was not correctly calculated as the dates entered into the software were outdated due to the semester dates changing. Effect: The College processed R2T4?s incorrectly and returned the incorrect amount of funds and the College?s internal controls over compliance did not detect and correct the errors. Recommendation: We recommend management review their processes and controls in place to ensure appropriate refunds are made relating to Title IV grant funding. Corrective Action Plan: The Associate Director will request the academic year calendar directly from Academic Dean?s office prior to setting up R2T4 parameters in Department of Education?s Common Origination and Disbursement (COD) system each semester. After student financial aid personnel enter the semester dates in COD, the Director or Associate Director will verify the dates entered agree to the academic calendar. Responsible Person: Katie Sprunger, Associate Director Implementation Date: Immediate
The College?s report for the third calendar quarter of 2022 was not posted to the College?s website by the required date. Criteria: The College is required to post its quarterly student funds report on the College?s website no later than 10 days after the end of each calendar quarter (October 10, January 10, April 10, July 10). Questioned costs: The amount of questioned costs could not be determined. Context: The quarterly student funds report was not posted by to the due date. Cause: The third calendar quarter student funds report was not posted by the required due date and was posted on October 11, 2021. Effect: The College was not in compliance with the reporting requirements of the contracts. Recommendation: We recommend management track all reporting due dates related to the contracts and establish timelines within the College?s accounting and finance team to ensure that all reports are submitted by the required due dates. The tracking system used should be available for all necessary employees and training should be included with onboarding of employees. Management's Response: The College agrees and concurs with the audit finding. The Business office will review and post any new quarterly HEERF information to the College?s website within the 10 day required time. The College has not received or used HEERF funding in fiscal year 2023. The final quarterly HEERF report was for June 30, 2022.
Show full finding ▾Hide full finding ▴Agency: U.S. Department of Education CFDA Number: 84.425E Program: COVID-19 Education Stabilization Fund ? HEERF student aid portion Condition: The College?s report for the third calendar quarter of 2022 was not posted to the College?s website by the required date. Criteria: The College is required to post its quarterly student funds report on the College?s website no later than 10 days after the end of each calendar quarter (October 10, January 10, April 10, July 10). Questioned costs: The amount of questioned costs could not be determined. Context: The quarterly student funds report was not posted by to the due date. Cause: The third calendar quarter student funds report was not posted by the required due date and was posted on October 11, 2021. Effect: The College was not in compliance with the reporting requirements of the contracts. Recommendation: We recommend management track all reporting due dates related to the contracts and establish timelines within the College?s accounting and finance team to ensure that all reports are submitted by the required due dates. The tracking system used should be available for all necessary employees and training should be included with onboarding of employees. Management's Response: The College agrees and concurs with the audit finding. The Business office will review and post any new quarterly HEERF information to the College?s website within the 10 day required time. The College has not received or used HEERF funding in fiscal year 2023. The final quarterly HEERF report was for June 30, 2022.
FINDING 2022-002: The College?s report for the third calendar quarter of 2022 was not posted to the College?s website by the required date Federal Program - COVID-19 Education Stabilization Fund ?HEERF student aid portion Agency- U.S. Department of Education Pass-Through Entity - not applicable CFDA Number - 84.425E Federal Award Number- P425E201899 - 20B Federal Award Year- June 30, 2022 Criteria: The College is required to post its quarterly student funds report on the College?s website no later than 10 days after the end of each calendar quarter (October 10, January 10, April 10, July 10). Condition: The College?s report for the third calendar quarter of 2022 was not posted to the College?s website by the required date. Questioned Costs: The amount of questioned costs could not be determined. Context: The quarterly student funds report was not posted by to the due date. Cause: The third calendar quarter student funds report was not posted by the requied date and was posted on October 11, 2021. Effect: The College was not in compliance with the reporting requirements of the contracts. Recommendation: We recommend management track all reporting due dates related to the contracts and establish timelines within the College?s accounting and finance team to ensure that all reports are submitted by the required due dates. The tracking system used should be available for all necessary employees and training should be included with onboarding of employees. Corrective Action Plan: The Business Office will review due dates and post any new quarterly HEERF information to the College?s website within the 10 day required time. Responsible Person: Jane Wilhelm, Controller Implementation Date: Immediate
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
We identified federal aid refunds for all three (3) of the students tested were returned to the students but not returned within 45 days of the withdrawal date. Criteria: When a recipient of Title IV grant or loan assistance withdrawals from an institution during a payment period, Title IV regulations (34 CFR 668.22) require the College to determine the amount of Title IV grant or loan assistance that the student earned as of the withdrawal date and return the unearned portion of the grant or loan to the Title IV program as soon as possible but no later than 45 days after the withdrawal date. Questioned costs: No questioned costs were identified. Context: We tested three (3) students out of 22 students that received a refund. Cause: Management has indicated that the timely payments were overlooked due to staffing shortages, but management ultimately identified and paid the students by the end of the semester. Effect: The College was in possession of funds belonging to students longer than allowed. Management's Response: The College understands the importance of adhering to the timeframe for the Return of Title IV funds and has updated the standard operating procedure to include an additional process to ensure all students who have withdrawn completely from the term have R2T4 calculations completed within 30 days and funds returned within the 45 day time frame. The updated policy went into effect with the 2021-2022 academic year.
Show full finding ▾Hide full finding ▴Agency: U.S. Department of Education CFDA Number: 84.007, 84.033, 84.038, 84.063, 84.268, and 84.379 Program: Student Financial Assistance Cluster Condition: We identified federal aid refunds for all three (3) of the students tested were returned to the students but not returned within 45 days of the withdrawal date. Criteria: When a recipient of Title IV grant or loan assistance withdrawals from an institution during a payment period, Title IV regulations (34 CFR 668.22) require the College to determine the amount of Title IV grant or loan assistance that the student earned as of the withdrawal date and return the unearned portion of the grant or loan to the Title IV program as soon as possible but no later than 45 days after the withdrawal date. Questioned costs: No questioned costs were identified. Context: We tested three (3) students out of 22 students that received a refund. Cause: Management has indicated that the timely payments were overlooked due to staffing shortages, but management ultimately identified and paid the students by the end of the semester. Effect: The College was in possession of funds belonging to students longer than allowed. Management's Response: The College understands the importance of adhering to the timeframe for the Return of Title IV funds and has updated the standard operating procedure to include an additional process to ensure all students who have withdrawn completely from the term have R2T4 calculations completed within 30 days and funds returned within the 45 day time frame. The updated policy went into effect with the 2021-2022 academic year.
Condition: We identified federal aid refunds for all three (3) of the students tested were returned to the students but not returned within 45 days of the withdrawal date. Corrective Response: The College understands the importance of adhering to the timeframe for the Return of Title IV funds and has updated the standard operating procedure to include an additional process to ensure all students who have withdrawn completely from the term have R2T4 calculations completed within 30 days and funds returned within the 45 day time frame. The additional process will include a recurring 21day review of all students who have withdrawn from the college in the previous 21 days. Any withdrawal calculation that had not been completed during the weekly review, would be completed at that time. By reviewing the withdrawals every 21 days, the college ensures that required calculations and fund returns are made within the required time frames. Completion Date: The updated policy/procedure went into effect with the beginning of the 2021-2022 academic year. Responsible Contact Person: Assistant Director of Financial Aid 608-663-4300
FAC accepted this audit on June 28, 2021 — management decision was due December 28, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 28, 2018 — management decision was due May 28, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 3, 2017 — management decision was due June 3, 2018.
FAC accepted this audit on November 27, 2016 — management decision was due May 27, 2017.
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