EIN: 420924711
UEI: LTQJH3M6L8B5
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 25, 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 August 25, 2026 (3 days from today).
What is a management decision? →During our testing of compliance for Enrollment Reporting, there were 9 instances out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. Cause: Enrollment Services did not catch that some status changes that had been reported to the Federal Clearing House did not get updated in NSLDS by the Federal Clearing House. In addition, Enrollment Services did not include Winterim sources in calculating a student’s spring semester enrollment status. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 849 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): Yes Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2025-001 U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Material Weakness in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there were 9 instances out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. Cause: Enrollment Services did not catch that some status changes that had been reported to the Federal Clearing House did not get updated in NSLDS by the Federal Clearing House. In addition, Enrollment Services did not include Winterim sources in calculating a student’s spring semester enrollment status. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 849 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): Yes Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding.
Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing #: 84.007, 84.033, 84.063, 84.268 Compliance Requirement: Special Tests and Provisions – Enrollment Reporting Material Weakness in Internal Control Finding Summary: During testing of compliance for Enrollment Reporting, there were 9 instances out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. Responsible Individuals: Karla Winter, Registrar and Randy Mashek, Financial Aid Director Corrective Action Plan: The Registrar’s Office will collaborate with the Financial Aid Office to provide oversight to the Enrollment Reporting process. Oversight includes timely batch reporting of student enrollment statuses to the National Student Clearinghouse (NSC) for all periods of enrollment, NSC Error Report review and resolution between NICC’s internal Student Information System (Colleague) with the National Student Loan Data System (NSLDS), as well as having documented policies and procedures in place in order to administer, implement and comply with the full scope of Enrollment Reporting on an ongoing basis. The Policies and Procedures will address the previously recommended requirement of the Registrar’s Office to conduct and retain evidence of quality sampling once a semester. Implementation of certain measures has already begun in 2025-26 with the following steps: 1. The Registrar implemented a new reporting schedule with NSC to capture the Winterim semester (which is part of the spring financial aid semester) to accurately reflect the enrollment from that special mini session. This was implemented for the Winterim 2025 session (December 2025-January 2026) and reporting began 1/9/2026. 2. The Financial Aid Office is implementing a new system to review and resolve NSC Error Reports (NSLDS SSCR) beginning with the spring 2026 semester. These reports are provided by the Registrar, and produced by NSC after each enrollment submission. The Financial Aid staff will review Colleague and NSLDS records in order to determine corrective action in the required timeframe and then provide enrollment changes to NSC to have the student’s NSLDS record updated with accurate information. 3. NSC will update NICC’s reporting codes from the current two branches (00 Calmar and 01 Peosta) to a single reporting branch (00) beginning with the fall 2026 semester (2026-27 academic year). This change will align with recent updates over the past few years from two individual school codes (Calmar and Peosta) to just one code with several Federal Student Aid (FSA) systems. These systems include Student Loan origination at the Common Origination & Disbursement Web Site (COD), FSA Partner Connect as well as the Free Application for Federal Student Aid (FAFSA) school codes. The decision to transition from two codes to one in many reporting areas was made in order to reduce student confusion between campuses when completing the FAFSA, reduce reporting inefficiencies and errors, as well as streamline multiple reporting challenges for federal and state aid reporting. The actual process presented many challenges for NICC and FSA and was implemented over the past two years successfully. However, the transition did not include the enrollment reporting side with NSC/NSLDS which has been the source of many of our multiple student record errors. Anticipated Completion Date: Ongoing. Fully functional with the start of 2026-27 year.
2024-001
One instance was identified where the amount of funds to be returned was not calculated/remitted correctly. Cause: Although the College has a formal and documented control process in place for R2T4 calculations, an incorrect withdrawal date was used in one instance, which resulted in an error in the calculation and related remittance. Effect: Due to the incorrect withdrawal date, the R2T4 calculation and the related remittance was incorrect. Questioned Costs: None reported. Context/Sampling: Of the 234 students who had an R2T4 calculation performed, 36 students were tested. Repeat Finding from Prior Year(s): No Recommendation: The College should ensure the review process captures the correct withdrawal date used in the R2T4 calculation. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2025-002 U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Return of Title IV Funds Significant Deficiency in Internal Control Criteria: The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student from the amount of Title IV aid that was disbursed to the student as of the date of the institution’s determination that the student withdrew (34 CFR 668.22(e)). Condition: One instance was identified where the amount of funds to be returned was not calculated/remitted correctly. Cause: Although the College has a formal and documented control process in place for R2T4 calculations, an incorrect withdrawal date was used in one instance, which resulted in an error in the calculation and related remittance. Effect: Due to the incorrect withdrawal date, the R2T4 calculation and the related remittance was incorrect. Questioned Costs: None reported. Context/Sampling: Of the 234 students who had an R2T4 calculation performed, 36 students were tested. Repeat Finding from Prior Year(s): No Recommendation: The College should ensure the review process captures the correct withdrawal date used in the R2T4 calculation. Views of Responsible Officials: Management agrees with the finding.
Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing #: 84.007, 84.033, 84.063, 84.268 Compliance Requirement: Special Tests and Provisions – Return of Title IV Funds Significant deficiency in internal control Finding Summary: One instance was identified where the amount of funds to be returned was not calculated/remitted correctly. Responsible Individuals: Randy Mashek, Financial Aid Director and Dawn Fleming, Assistant Director of Financial Aid Corrective Action Plan: The Financial Aid Office will collaborate with the full Student Services team (Advising, Registrar, Financial Aid, Finance) in order to continue a strong focus on the importance of the Return of Title IV Funds (R2T4) policy and procedures. This focus will improve the process in order to better accurately calculate R2T4s as well as communicate the importance of dates more effectively with students and staff regarding withdrawals and earned aid and the financial impacts of them. Implementation of certain measures has already begun in 2025-26 with the following steps: 1. Return of Title IV Funds (R2T4) calculations in real time as students withdraw from classes throughout the semester. Cross training for the administration staff processing withdrawals was implemented over the past two years. A checks and balances system are now in place to alert the Assistant Director and Director of Financial Aid whenever a complete withdrawal is made. Once the notification is made the Assistant Director reviews, calculates and processes the R2T4. The Director will perform a monthly quality sampling throughout the semester in order to review and test R2T4 calculations for accuracy and document when that happens. This process was in practice as the Assistant Director was being trained by the Director over the past year and now, we will begin to formalize that process as well as document each instance and build it into the workflow starting with the spring 2026 semester. 2. Additionally, ongoing training for R2T4 rules and regulations is completed throughout the year through our state and national associations (NASFAA and IASFAA) by the Assistant Director and Director as well as webinar and training from Federal Student Aid (FSA). From these trainings we will continue to share with Advising and support staff in order to educate and train them on the implications of withdrawals and the importance of earned aid dates, modular classes, class start and end dates, and college breaks that all impact the calculation of days in the R2T4 process and communication. Anticipated Completion Date: Ongoing. Fully functional with the start of 2026-27 year
FAC accepted this audit on December 2, 2024 — management decision was due June 2, 2025.
During our testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Cause: Enrollment Services did not catch that a student who was auditing a course should have been marked as withdrawn for reporting purposes to NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 721 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding. The Registrar’s Office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s Office will conduct and retain evidence of quality sampling once a semester.
Show full finding ▾Hide full finding ▴U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Cause: Enrollment Services did not catch that a student who was auditing a course should have been marked as withdrawn for reporting purposes to NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 721 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding. The Registrar’s Office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s Office will conduct and retain evidence of quality sampling once a semester.
Finding 2024-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing #84.007, 84.033, 84.063, 84.268 Compliance Requirement: Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Finding Summary: During testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Responsible Individuals: Karla Winter, Registrar Corrective Action Plan: The Registrar’s office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s office will conduct and retain evidence of quality sampling once a semester. Anticipated Completion Date: November 1, 2024.
During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Cause: The College did not have a documented control over the SAS reconciliation process. Effect: Without a secondary review and approval, there is a possibility that the COD Reporting could be incorrect. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 monthly SAS reconciliations out 12 monthly reconciliations. Repeat Finding from Prior Year(s): No Recommendation: The College should review its current controls over COD Reporting and SAS reconciliations and ensure those controls are properly documented. Views of Responsible Officials: Management agrees with the finding. The Financial Aid Office will retain documentation of the control over the SAS reconciliation process.
Show full finding ▾Hide full finding ▴U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Reporting – COD Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 685.215 states that Institutions are responsible for submitting a loan award record to the Department of Education’s Common Origination and Disbursement (COD) System and receive an accepted response prior to disbursing the loan. The institution is also responsible for implementing an effective control over this process. Condition: During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Cause: The College did not have a documented control over the SAS reconciliation process. Effect: Without a secondary review and approval, there is a possibility that the COD Reporting could be incorrect. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 monthly SAS reconciliations out 12 monthly reconciliations. Repeat Finding from Prior Year(s): No Recommendation: The College should review its current controls over COD Reporting and SAS reconciliations and ensure those controls are properly documented. Views of Responsible Officials: Management agrees with the finding. The Financial Aid Office will retain documentation of the control over the SAS reconciliation process.
Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing #84.007, 84.033, 84.063, 84.268 Compliance Requirement: Reporting – COD Reporting Significant Deficiency in Internal Control Finding Summary: During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Responsible Individuals: Randy Mashek, Director of Financial Aid Corrective Action Plan: The Financial Aid office will retain documentation of the control over the SAS reconciliation process. Anticipated Completion Date: November 1, 2024.
FAC accepted this audit on November 14, 2017 — management decision was due May 14, 2018.
GSA_MIGRATION
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