EIN: 391096972
UEI: LQPJKZ61MJ89
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 19, 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 19, 2026 (25 days from today).
What is a management decision? →Criteria – Per 34 CFR 685.309, schools must complete and return within 30 days the Enrollment Reporting roster file sent by the Department of Education. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Unless the school expects to complete its next roster within 60 days, the school must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis. Condition – During our testing of enrollment reporting for the year ended June 30, 2025, we selected a total of 25 students who had either graduated or ceased enrollment during the year. For five out of the 25 students tested, we noted that their status was not properly updated within the required timeframe. Cause – There was an oversight by the District. Possible Asserted Effect – The District did not report information accurately to NSLDS. Known Questioned Costs – None Recommendation – The District should ensure they are reporting all students who received Title IV funding accurately and timely to NSLDS Views of Responsible Officials – Management acknowledges the finding and the District has corrected identified inaccurate records. The District has updated written procedures, completed additional training, and put controls in place to ensure that enrollment reporting is completely accurately and timely.
Show full finding ▾Hide full finding ▴Criteria – Per 34 CFR 685.309, schools must complete and return within 30 days the Enrollment Reporting roster file sent by the Department of Education. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Institutions are responsible for timely reporting, whether they report directly or via a third party servicer. Unless the school expects to complete its next roster within 60 days, the school must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis. Condition – During our testing of enrollment reporting for the year ended June 30, 2025, we selected a total of 25 students who had either graduated or ceased enrollment during the year. For five out of the 25 students tested, we noted that their status was not properly updated within the required timeframe. Cause – There was an oversight by the District. Possible Asserted Effect – The District did not report information accurately to NSLDS. Known Questioned Costs – None Recommendation – The District should ensure they are reporting all students who received Title IV funding accurately and timely to NSLDS Views of Responsible Officials – Management acknowledges the finding and the District has corrected identified inaccurate records. The District has updated written procedures, completed additional training, and put controls in place to ensure that enrollment reporting is completely accurately and timely.
Finding Summary During the recent Federal and State Single Audit report, completed by WIPFLI, it was identified that the institution did not accurately report Last Date of Attendance (LDA) information to the National Student Loan Data System (NSLDS) for the unofficial withdrawal population. Specifically, adjusted end dates were not being properly communicated to the National Student Clearinghouse (NSC), which is responsible for enrollment reporting to NSLDS. As a result, students’ withdrawal dates were not accurately reflected. Issue Identified Upon notification of the finding, the Financial Aid and Registration & Records offices met to review existing procedures. It was determined that when grades of “F” were assigned, the LDA was updated in our ERP. Since internal systems had the updated last day of attendance, R2T4 calculations were done correctly. However, an enrollment file was not resubmitted to NSC to reflect the revised LDA for enrollment reporting to NSLDS. Corrective Action Taken The institution has implemented the following corrective measures to assure updated Reporting to NSC: o Once the correct LDA is confirmed by the Financial Aid Office the Registrar’s Office updates the student record in the student information system. o The updated LDA is reported to the National Student Clearinghouse (NSC), which in turn updates NSLDS. Internal Controls Implemented To prevent recurrence, the following controls are now in place: Written procedures have been updated to clearly define: o Roles and responsibilities of Financial Aid and Registrar staff o Timeline for reporting updates to NSC Staff training was conducted with both departments to ensure understanding of federal reporting requirements. Implementation Date The revised process was implemented immediately upon identification of the issue and is fully operational. Fall 2025 unofficial withdrawals were accurately updated to NSC on 1/15/26. Persons Responsible: Jennifer Anderegg, Dean of Strategic Enrollment Kim Yoder, Director of Financial Aid Jess Schwartz, Registrar
FAC accepted this audit on December 4, 2022 — management decision was due June 4, 2023.
Criteria - Per 2 CFR 200, pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Condition - During our testing of subrecipient expenditures for the year ended June 30, 2022, we selected a total of 6 transactions for testing compliance with federal procurement requirements. For 2 of the 6 transactions selected, we noted that the subrecipient did not follow the procurement process as outlined in 2 CFR 200. Known Questioned Costs - $1,108,473 Cause - During their monitoring of subrecipients, the District did not appropriately identify activities of a subrecipient that were not in accordance with federal procurement requirements. Effect - Subrecipient costs could have been incurred for projects which were not conducted in a manner providing full and open competition. Recommendation - We recommend the District update their subrecipient monitoring process to include procedures which would appropriately identify amounts expended by subrecipients that were not in accordance with federal procurement requirements. Management Response - The finding is acknowledged. The District now provides a federal grant procurement manual to subrecipients to assist in procurement compliance and has put in place additional monitoring processes to ensure compliance of subrecipients.
Show full finding ▾Hide full finding ▴Criteria - Per 2 CFR 200, pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Condition - During our testing of subrecipient expenditures for the year ended June 30, 2022, we selected a total of 6 transactions for testing compliance with federal procurement requirements. For 2 of the 6 transactions selected, we noted that the subrecipient did not follow the procurement process as outlined in 2 CFR 200. Known Questioned Costs - $1,108,473 Cause - During their monitoring of subrecipients, the District did not appropriately identify activities of a subrecipient that were not in accordance with federal procurement requirements. Effect - Subrecipient costs could have been incurred for projects which were not conducted in a manner providing full and open competition. Recommendation - We recommend the District update their subrecipient monitoring process to include procedures which would appropriately identify amounts expended by subrecipients that were not in accordance with federal procurement requirements. Management Response - The finding is acknowledged. The District now provides a federal grant procurement manual to subrecipients to assist in procurement compliance and has put in place additional monitoring processes to ensure compliance of subrecipients.
The District now provides a federal grant procurement manual to subrecipients to assist in procurement compliance and has put in place additional monitoring processes to ensure compliance of subrecipients.
FAC accepted this audit on December 26, 2016 — management decision was due June 26, 2017.
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