EIN: 410693977
UEI: JGS7YZ32WL97
Audited by: Baker Tilly US, LLP
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 29, 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 July 29, 2026 (46 days ago).
What is a management decision? →FAC accepted this audit on January 31, 2025 — management decision was due July 31, 2025.
The College does not have a written information security program that addresses all elements that apply. Cause: The College’s procedures and processes in place specific to GLBA did not have written documentation of all required elements. Effect: Failure to comply with the requirements of GLBA standards puts the College at risk of compromising consumer, nonpublic personal information. Questioned Costs: Not applicable. Context: Not applicable. Recommendation: The College should perform and document an annual risk assessment to determine the College’s specific risks relevant to protecting consumer nonpublic personal information. At a minimum, the College should address each of the required minimum elements noted in the GLBA regulations (16 CFR 314.4). Management's Response: The College does have a written information security program but does not currently have it in the format recommended by the auditors. The College will update the documentation of all required elements, specific to GLBA, following the auditors' template.
Show full finding ▾Hide full finding ▴Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable CFDA Number - 84.033, 84.268, 84.063, 84.379, 84.007 Federal Award Number - Various Federal Award Year - June 30, 2024 Criteria: The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) (GLBA) requires institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). In 2021, the Federal Trade Commission issued final regulations that altered the current required elements of an information security program and added several new elements. Under the regulations, institutions are required to develop, implement and maintain a comprehensive information security program that is written in one or more readily accessible parts. The written information security program for institutions must address all elements that apply. The elements for the information security programs set forth in this section 16 CFR 314.4 are high-level principles that set forth basic issues the programs must address, and do not prescribe how they will be addressed. Condition: The College does not have a written information security program that addresses all elements that apply. Cause: The College’s procedures and processes in place specific to GLBA did not have written documentation of all required elements. Effect: Failure to comply with the requirements of GLBA standards puts the College at risk of compromising consumer, nonpublic personal information. Questioned Costs: Not applicable. Context: Not applicable. Recommendation: The College should perform and document an annual risk assessment to determine the College’s specific risks relevant to protecting consumer nonpublic personal information. At a minimum, the College should address each of the required minimum elements noted in the GLBA regulations (16 CFR 314.4). Management's Response: The College does have a written information security program but does not currently have it in the format recommended by the auditors. The College will update the documentation of all required elements, specific to GLBA, following the auditors' template.
Corrective Action Plan August 23, 2024 Finding 2024-001: Reporting Criteria: The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) (GLBA) requires institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). In 2021, the Federal Trade Commission issued final regulations that altered the current required elements of an information security program and added several new elements. Under the regulations, institutions are required to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts. The written information security program for institutions must address all elements that apply. The elements for the information security programs set forth in this section 16 CFR 314.4 are high-level principles that set forth basic issues the programs must address, and do not prescribe how they will be addressed. Condition: The College does not have a written information security program that addresses all elements that apply. Cause: The College’s procedures and processes in place specific to GLBA did not have written documentation of all required elements. Effect: Failure to comply with the requirements of GLBA standards puts the College at risk of compromising consumer, nonpublic personal information. Corrective Action Planned: The College does have a written information security program but does not currently have it in the format recommended by the auditors. The College will update the documentation of all required elements, specific to GLBA, following the auditors template. Anticipated Completion Date: October 16th, 2024 Name(s) of Contact Person(s) Responsible for Corrective Action: Erik Ramstad Executive Director Information Technology
FAC accepted this audit on January 31, 2024 — management decision was due July 31, 2024.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
Criteria: Section 18004 of the Coronavirus Aid, Relief and Economic Security (CARES) ACT and Section 314(e) of the Coronavirus Response and Relief Supplemental Appropriations (CRRSAA) Act directs institutions receiving funds to promptly and timely provide detailed accounting of the use and expenditures for HEERF (Higher Education Emergency Relief Funds) I, HEERF II, and HEERF III funds. Each institution is required to share in an easily accessible public location quarterly reports (September 30, December 31, March 31, June 30). The reporting is required for both the Student Portion and the Institutional Portion. While the American Rescue Plan (ARP) does not explicitly identify procedures by which institutions submit a report to the Secretary, the Department exercises this reporting authority under 2 CFR 200.328 and 2 CFR 200.329. Condition/Context: The College did not post a report for the Student Portion of HEERF funds for the quarter ended June 30, 2021. This would have been the first quarter of HEERF III reporting and there were no funds disbursed to students during that quarter. The College posted to the website their quarterly report for September 30, 2021 with in the required timeframe. Upon review, it was noted that the report did not include the estimated total number of students at the institution that are eligible to receive Emergency Financial Aid Grants to Students under the CRRSAA and ARP (a)(1) and (a)(4) programs. Questioned Costs: Not applicable. Cause: The College missed the June 30th report as there were no expenditures from the Student Portion that quarter. The College also missed the requirement to report the estimated number of students eligible to receive Emergency Financial Aid Grants to Students. Effect: The College did not provide all of the information required for the HEERF Student Aid Portion. Recommendation: The College should correct the reporting to include the missing pieces. Management's Response: The College will update the September 30, 2021 quarterly report currently posted on the website to include the estimated number of students eligible for HEERF funds. The College will post an additional report for the quarter ending June 30, 2021, indicating the receipt of funds and that no funds were distributed during the quarter.
Show full finding ▾Hide full finding ▴Criteria: Section 18004 of the Coronavirus Aid, Relief and Economic Security (CARES) ACT and Section 314(e) of the Coronavirus Response and Relief Supplemental Appropriations (CRRSAA) Act directs institutions receiving funds to promptly and timely provide detailed accounting of the use and expenditures for HEERF (Higher Education Emergency Relief Funds) I, HEERF II, and HEERF III funds. Each institution is required to share in an easily accessible public location quarterly reports (September 30, December 31, March 31, June 30). The reporting is required for both the Student Portion and the Institutional Portion. While the American Rescue Plan (ARP) does not explicitly identify procedures by which institutions submit a report to the Secretary, the Department exercises this reporting authority under 2 CFR 200.328 and 2 CFR 200.329. Condition/Context: The College did not post a report for the Student Portion of HEERF funds for the quarter ended June 30, 2021. This would have been the first quarter of HEERF III reporting and there were no funds disbursed to students during that quarter. The College posted to the website their quarterly report for September 30, 2021 with in the required timeframe. Upon review, it was noted that the report did not include the estimated total number of students at the institution that are eligible to receive Emergency Financial Aid Grants to Students under the CRRSAA and ARP (a)(1) and (a)(4) programs. Questioned Costs: Not applicable. Cause: The College missed the June 30th report as there were no expenditures from the Student Portion that quarter. The College also missed the requirement to report the estimated number of students eligible to receive Emergency Financial Aid Grants to Students. Effect: The College did not provide all of the information required for the HEERF Student Aid Portion. Recommendation: The College should correct the reporting to include the missing pieces. Management's Response: The College will update the September 30, 2021 quarterly report currently posted on the website to include the estimated number of students eligible for HEERF funds. The College will post an additional report for the quarter ending June 30, 2021, indicating the receipt of funds and that no funds were distributed during the quarter.
The College will update the September 30, 2021 quarterly report currently posted on the website to include the estimated number of students eligible for HEERF funds. The College will post an additional report for the quarter ending June 30, 2021, indicating the receipt of funds and that no funds were distributed during the quarter.
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
FAC accepted this audit on March 18, 2021 — management decision was due September 18, 2021.
The final report and related invoice requesting reimbursement was completed, but there was no documentation that it was reviewed or approved by anyone other than the original preparer. Questioned Costs: Not applicable. Context: The final report and related invoice requesting reimbursement selected for testing did not include documentation that they were reviewed or approved by someone who was not the original preparer. During the testing of the report and invoice, no errors were noted and all documents were provided to the grantor in a timely manner. The sample was not considered statistically valid. Effect: Reports and invoices could contain errors or may not balance, resulting in incorrect reimbursed amounts. Cause: Policies and procedures currently in place at the College do not require documentation of the review or approval of the reports and invoices be retained. Recommendation: After the final report and related invoice are completed, they should be reviewed and approved by someone other than the original preparer who would be knowledgeable enough to identify an error in the reports or invoices. Management?s Response: All reports and related invoices are reviewed and approved by the supervisor of the employee who originally prepared the document. This supervisor is knowledgeable enough to identify any errors. Adequate documentation of this review has not always been retained.
Show full finding ▾Hide full finding ▴Program: Language Training Center CFDA Number: 12.579 Federal Agency: U.S. Department of Defense Pass-through Entity: Institute of International Education Pass-through Entity Identification Number: Unknown Federal Award Identification Number: Unknown Federal Award Year: April 30, 2020 Criteria: Recipients of federal awards are required to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. Condition: The final report and related invoice requesting reimbursement was completed, but there was no documentation that it was reviewed or approved by anyone other than the original preparer. Questioned Costs: Not applicable. Context: The final report and related invoice requesting reimbursement selected for testing did not include documentation that they were reviewed or approved by someone who was not the original preparer. During the testing of the report and invoice, no errors were noted and all documents were provided to the grantor in a timely manner. The sample was not considered statistically valid. Effect: Reports and invoices could contain errors or may not balance, resulting in incorrect reimbursed amounts. Cause: Policies and procedures currently in place at the College do not require documentation of the review or approval of the reports and invoices be retained. Recommendation: After the final report and related invoice are completed, they should be reviewed and approved by someone other than the original preparer who would be knowledgeable enough to identify an error in the reports or invoices. Management?s Response: All reports and related invoices are reviewed and approved by the supervisor of the employee who originally prepared the document. This supervisor is knowledgeable enough to identify any errors. Adequate documentation of this review has not always been retained.
Finding 2020-001: Significant Deficiency- Review of Final Reports and Requests for Payment The final report and related invoice requesting reimbursement selected for testing did not include documentation that they were reviewed or approved by someone who was not the original preparer. During the testing of the report and invoice, no errors were noted and all documents were provided to the grantor in a timely manner. Corrective Action Plan: All reports and related invoices will be reviewed and approved by the supervisor of the original document preparer and said documentation will be retained for future review. This supervisor is knowledgeable enough to identify any errors. In addition, all reports and invoices prepared subsequent to those tested as a part of this audit have been reviewed for proper documentation of supervisor review.
FAC accepted this audit on November 18, 2019 — management decision was due May 18, 2020.
FAC accepted this audit on November 25, 2018 — management decision was due May 25, 2019.
FAC accepted this audit on November 15, 2017 — management decision was due May 15, 2018.
FAC accepted this audit on January 18, 2017 — management decision was due July 18, 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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