EIN: 466001273
UEI: F1Q5JJXS2FA7
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 3, 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 August 3, 2025 (386 days ago).
What is a management decision? →The following was noted in testing: 1) One student was not properly reported as graduated in 2024, 2) three students had an incorrect program start date reported (off by 5 days), and 3) one student had an incorrect withdrawn date (off by 1 day). Cause: For errors 1 and 2 noted above, the School properly reported in a timely manner the dates to the National Student Clearinghouse (NSC) and NSC did not report those dates to NSLDS. For the last reporting issue, an error in entry of the date was made into the system which is used to report to NSLDS, so the date was incorrectly reported. Effect: The errors in reporting resulted in reporting dates incorrectly or not reported to NSLDS. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 60 students with a change in status out of 625 students with a change in status were selected for enrollment reporting requirements. Repeat Finding from Prior Year(s): No Recommendation: We recommend a spot check be completed on a monthly basis of changes to ensure those changes are properly reported. We specifically recommend any known, unusual situations be reviewed on the NSLDS site to ensure they were properly reported. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2024-002 Department of Education Student Financial Aid Cluster Federal Financial Assistance Listing #84.268 – Federal Direct Student Loans, Award Year 2024 Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Controls over Compliance and Compliance Criteria: 34 CFR 685.309 sets forth the criteria for administrative and fiscal control and accounting requirements for schools participating in the Federal Direct Loan Program in regard to enrollment reporting requirements. Condition: The following was noted in testing: 1) One student was not properly reported as graduated in 2024, 2) three students had an incorrect program start date reported (off by 5 days), and 3) one student had an incorrect withdrawn date (off by 1 day). Cause: For errors 1 and 2 noted above, the School properly reported in a timely manner the dates to the National Student Clearinghouse (NSC) and NSC did not report those dates to NSLDS. For the last reporting issue, an error in entry of the date was made into the system which is used to report to NSLDS, so the date was incorrectly reported. Effect: The errors in reporting resulted in reporting dates incorrectly or not reported to NSLDS. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 60 students with a change in status out of 625 students with a change in status were selected for enrollment reporting requirements. Repeat Finding from Prior Year(s): No Recommendation: We recommend a spot check be completed on a monthly basis of changes to ensure those changes are properly reported. We specifically recommend any known, unusual situations be reviewed on the NSLDS site to ensure they were properly reported. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-002 Federal Agency Name: Department of Education Assistance Listing Number: #84.268 Program Name: Federal Direct Student Loans Finding Summary: 1 of the 60 students selected for testing the reporting of student status changes were reported with the incorrect enrollment status based on NSLDS Enrollment Reporting guidance. 3 of the 60 students selected for testing the reporting of student status changes were reported to NSLDS with incorrect program begin dates based on NSLDS Enrollment Reporting guidance. 1 of the 60 students selected for testing the reporting of student status changes were reported to NSLDS with an incorrect status effective date based on NSLDS Enrollment Reporting guidance. Corrective Action Plan: LATC currently runs a SQL database script against the enrollment file before sending it to NSC. This script checks for missing and erroneous data (race/ethnicity, nondegree seeking majors, anticipated grad dates, etc.) in the file and updates it to correct values. The Director of Enrollment will work with the Database Administrator to regularly update these tables and review to ensure accurate information is being imported. The Registrar’s office will manually investigate these records and (if necessary) updated before sending the file to NSC. Every 30 days, representatives from the Financial Aid and the Registrar’s departments will pull 10 randomly selected student files to compare information in National Student Clearinghouse, PowerFaids, and NSLDS. The Director of Enrollment will work the error reports that the National Student Clearinghouse sends to LATC after every enrollment file upload with the assistance of the Database Administrator to ensure data submitted is compliant with DOE regulations. The Director of Financial Aid will review NSLDS to ensure corrections submitted by the Director of Enrollment are being properly recorded. Responsible Individual(s): Eric Schultz, Director of Enrollment and Kayla Bossly, Director of Financial Aid Anticipated Completion Date: Corrections complete by December 31, 2024. New process is ongoing.
FAC accepted this audit on January 26, 2023 — management decision was due July 26, 2023.
1 of 30 students selected for testing had a withdrawal determination date outside of the 30 day requirement. For a student who withdraws without providing notification from a school that is not required to take attendance, the school must determine the withdrawal date no later than 30 days after the end of the earlier of 1) the payment period or the period of enrollment, 2) the academic year, or 3) the student?s educational program. Cause: Student was part of the agriculture program and was intended to finish the semester with an internship. LATC was notified outside of the 30-day requirement by the employer that the internship did not take place. Effect: The error in withdrawal determination resulted in determination dates outside of the required timeframe which will result in return of direct loans outside of the required timeframe. Questioned Costs: None. Context/Sampling: A nonstatistical sample of 30 students with a withdrawal status out of 146 students with a withdrawal status were selected for testing of return of Title IV Funds requirements. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the financial aid and registrar?s offices implement controls to verify intended internships beginning during an in-progress semester have, in fact, started. We also recommend a follow up within 20 days of semester end to ensure internships were completed. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2022-002 Department of Education Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans 2021-2022 Award Year Special Tests and Provisions ? Return of Title IV Funds Significant Deficiency in Internal Controls over Compliance Criteria: 34 CFR 668.22 sets forth the criteria for timely withdrawal determination requirement for return of Title IV funds. Condition: 1 of 30 students selected for testing had a withdrawal determination date outside of the 30 day requirement. For a student who withdraws without providing notification from a school that is not required to take attendance, the school must determine the withdrawal date no later than 30 days after the end of the earlier of 1) the payment period or the period of enrollment, 2) the academic year, or 3) the student?s educational program. Cause: Student was part of the agriculture program and was intended to finish the semester with an internship. LATC was notified outside of the 30-day requirement by the employer that the internship did not take place. Effect: The error in withdrawal determination resulted in determination dates outside of the required timeframe which will result in return of direct loans outside of the required timeframe. Questioned Costs: None. Context/Sampling: A nonstatistical sample of 30 students with a withdrawal status out of 146 students with a withdrawal status were selected for testing of return of Title IV Funds requirements. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the financial aid and registrar?s offices implement controls to verify intended internships beginning during an in-progress semester have, in fact, started. We also recommend a follow up within 20 days of semester end to ensure internships were completed. Views of Responsible Officials: Management agrees with the finding.
Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 - Federal Direct Student Loans Special Tests and Provisions ? Return of Title IV Funds Finding Summary: 1 of 30 students tested for return of Title IV had a withdrawal determination date outside of the 30-day requirement. For a student who withdraws without providing notification from a school that is not required to take attendance, the school much determine the withdrawal date no later than 30 days after the end of the earlier of 1) the payment period or the period of enrollment, 2) the academic year, or 3) the student?s educational program. Responsible Individuals: Eric Schultz, Director of Enrollment and Marlene Seeklander, Director of Financial Aid Corrective Action Plan: The Registrar?s Office will take the following action: For all programs that have SOE/Internship/Clinical experiences, a roster will be generated, and the instructors will be required to verify that the student has been placed and is actively participating in the SOE/Internship/Clinical. Moving forward, this will be a reminder that is emphasized on a regular basis. At the instructor in-service sessions in August, the Director or Enrollment and Director of Financial Aid present a session which is a series of reminders and other important information that instructors need to know. While we already address the need to notify the Registration Office that a student is no longer attending, we plan to expand on that topic. We will include a slide with the audit finding as outlined so they can see the audit ramifications it has on LATC. We will also explain that this is an institutional responsibility, which includes all staff, all program instructors and all adjuncts. Anticipated Completion Date: Ongoing
FAC accepted this audit on March 8, 2022 — management decision was due September 8, 2022.
27 of the 60 students selected for testing the reporting of student status changes had status change certification dates outside of the required 60 days from the effective date based on NSLDS Enrollment Reporting guidance. 10 of the 60 students selected for testing the reporting of student status changes were reported with the incorrect enrollment status based on NSLDS Enrollment Reporting guidance. 5 of the 60 students selected for testing the reporting of student status changes were reported to NSLDS with an incorrect status effective date based on NSLDS Enrollment Reporting guidance. Cause: For the students with certification dates outside of the required 60 days timeframe, information files were not provided timely to the third-party provider to submit to NSLDS for reporting. For other reporting issues, errors in information were caused by entry errors by the various departments for incorrect dates or programs. That information is then used to report to NSLDS, so information was reported incorrectly. Effect: The errors in reporting resulted in reporting dates outside of the required reporting timeframe or other information to be reported incorrectly. Questioned Costs: None. Context/Sampling: A nonstatistical sample of 60 students with a change in status out of 778 students with a change in status were selected for testing of enrollment reporting requirements. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the financial aid and registrar?s offices review controls over information being entered into the software for dates and other academic information that is required to be reported to ensure that status changes and other academic information are certified within 60 days of the effective date. We also recommend that a monitoring system be put into place to track status changes and reporting of those status changes that can be monitored by financial aid or the registrar?s office. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-003 Department of Education Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans 2020-2021 Award Year Special Tests and Provisions ? Enrollment Reporting Material Weakness in Internal Controls over Compliance and Non-Compliance Criteria: 34 CFR 685.309 sets forth the criteria for administrative and fiscal control and fund accounting requirements for schools participating in the Direct Loan Program in regard to enrollment reporting requirements. Condition: 27 of the 60 students selected for testing the reporting of student status changes had status change certification dates outside of the required 60 days from the effective date based on NSLDS Enrollment Reporting guidance. 10 of the 60 students selected for testing the reporting of student status changes were reported with the incorrect enrollment status based on NSLDS Enrollment Reporting guidance. 5 of the 60 students selected for testing the reporting of student status changes were reported to NSLDS with an incorrect status effective date based on NSLDS Enrollment Reporting guidance. Cause: For the students with certification dates outside of the required 60 days timeframe, information files were not provided timely to the third-party provider to submit to NSLDS for reporting. For other reporting issues, errors in information were caused by entry errors by the various departments for incorrect dates or programs. That information is then used to report to NSLDS, so information was reported incorrectly. Effect: The errors in reporting resulted in reporting dates outside of the required reporting timeframe or other information to be reported incorrectly. Questioned Costs: None. Context/Sampling: A nonstatistical sample of 60 students with a change in status out of 778 students with a change in status were selected for testing of enrollment reporting requirements. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the financial aid and registrar?s offices review controls over information being entered into the software for dates and other academic information that is required to be reported to ensure that status changes and other academic information are certified within 60 days of the effective date. We also recommend that a monitoring system be put into place to track status changes and reporting of those status changes that can be monitored by financial aid or the registrar?s office. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-003 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 Federal Direct Student Loans Finding Summary: 27 of the 60 students selected for testing the reporting of student status changes had status change certification dates outside of the required 60 days from the effective date based on NSLDS Enrollment Reporting guidance. 10 of the 60 students selected for testing the reporting of student status changes were reported with the incorrect enrollment status based on NSLDS Enrollment Reporting guidance. 5 of the 60 students selected for testing the reporting of student status changes were reported to NSLDS with an incorrect status effective date based on NSLDS Enrollment Reporting guidance. Responsible Individuals: Eric Schultz, Director of Enrollment and Marlene Seeklander, Director of Financial Aid Corrective Action Plan: Student Status Changes - Certification Date for Graduates (30 days) With the requirement to report the graduation certification date to the National Student Clearinghouse (NSC) within 30 days of graduation, LATC adjusted the graduate audit processes to comply with this timeline. 1. The Director of Enrollment will conduct training to the program supervisors and administrative assistants on the proper ways to ensure audits are accurate. 2. The previous process required three checks on these graduation audits: the administrative assistant, program supervisors, and Registrar?s office reviewed graduate files. a. The new process allows a 7 day deadline for the program to audit their graduates. After review, the program supervisor submits the graduate file to the Registrar?s office for review within 7-14 days to ensure accuracy. The graduate file will be sent to NSC no later than Day 28. b. For the remaining graduates who complete coursework after the 30 day compliance window, LATC will manually enter the graduation information in NSC?s Student Look-up once the graduate is conferred. Enrollment File ? Graduates being reported as Withdraws to NSC/NSLDS LATC currently runs a SQL database script against the enrollment file before sending it to NSC. This script checks for missing and erroneous data (race/ethnicity, non-degree seeking majors, anticipated grad dates, etc.) in the file and updates it to correct values. The Director of Enrollment worked with the Database Administrator to add a section to identify graduates who are not marked as such in the enrollment file. The Registrar?s office will manually investigate these records and (if necessary) updated before sending the file to NSC. Additional Steps to Ensure Accuracy of Data 1. Every 30 days, representatives from the Financial Aid and the Registrar?s departments will pull 10 randomly selected student files to compare information in National Student Clearinghouse, PowerFaids, and NSLDS. 2. The Director of Enrollment will work the error reports that the National Student Clearinghouse sends to LATC after every enrollment file upload with the assistance of the Database Administrator to ensure data submitted is compliant with DOE regulations. Anticipated Completion Date: Corrections complete by December 31, 2021. New process is ongoing.
In testing key line items as indicated in the compliance supplement, we noted 4 line items for which amounts reported in the FISAP did not agree to supporting records and documentation that were provided during testing. Cause: Proper supporting documentation did not agree to numbers in the FISAP or lines were missed when the submission was completed. Effect: Lack of supporting documentation for amounts reported in the FISAP or supporting documentation that does not agree to amounts reported can lead to incorrect information being reported or bring into question accuracy of amounts reported. Questioned Costs: None reported. Context/Sampling: Sampling was not used. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that financial aid staff take greater care in compiling the FISAP. Additionally, we recommend the School District reassess existing controls and procedures over the review of the FISAP prior to submission. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-004 Department of Education Student Financial Aid Cluster CFDA # 84.033 ? Federal Workstudy Program CFDA # 84.007 ? Federal Supplemental Educational Opportunity Grants (FSEOG) CFDA # 84.038 ? Federal Perkins Loan Program 2019-2020 Award Year Reporting ? Special Reporting ? Fiscal Operations Report and Application to Participate (FISAP) Significant Deficiency in Internal Controls over Compliance Criteria: OMB No. 1845-0030 is the valid OMB control number for the FISAP and responding to this collection is mandatory in accordance with 34 CFR 674.19, 34 CFR 675.19, and 34 CFR 676.19. The FISAP report itself identifies the relevant criteria and information requested in this information collection. Condition: In testing key line items as indicated in the compliance supplement, we noted 4 line items for which amounts reported in the FISAP did not agree to supporting records and documentation that were provided during testing. Cause: Proper supporting documentation did not agree to numbers in the FISAP or lines were missed when the submission was completed. Effect: Lack of supporting documentation for amounts reported in the FISAP or supporting documentation that does not agree to amounts reported can lead to incorrect information being reported or bring into question accuracy of amounts reported. Questioned Costs: None reported. Context/Sampling: Sampling was not used. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that financial aid staff take greater care in compiling the FISAP. Additionally, we recommend the School District reassess existing controls and procedures over the review of the FISAP prior to submission. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-004 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work-study Program, #84.007 ? Federal Supplemental Educations Opportunity Grants, and #84.038 ? Federal Perkins Loan Program Finding Summary: In testing key line items as indicated in the compliance supplement, the auditors noted 4 line items for which amounts reported in the FISAP did not agree to supporting records and documentation that were provided during testing. Responsible Individuals: Marlene Seeklander, Director of Financial Aid Corrective Action Plan: In response to this deficiency, the following has been completed: ? On January 26, 2022, a Change Request was submitted to the Department of Education for the ?Report: Award Year July 1, 2019 through June 30, 2020; Application: Award Year July 1, 2021 through June 30, 2022.? ? The Change Request was to update the four fields that were inadvertently left as $0 that should have had figures per the report from UAS. This is Section B ? Annual Activity During the 2019-20 Award Year, questions 9a, 9b, 10a, and 10b. (11a and 11b were $0). ? On February 10, 2022, notification of the accepted Change Request was received from the Department of Education. The UAS Reports and the cumulative information on the FISAP for certain line items have not agreed in over 15 years. Since the Federal Perkins Loan Program is no longer an active Title IV program, we are considering the following: ? Hiring Blue Icon Advisors Consulting, which is the financial aid consulting service offered by NASFAA (National Association of Student Financial Aid Administrators), and have them review and provide recommendations on the line items not in agreement. Another college in South Dakota recently hired them to provide guidance on the Federal Perkins Loan cumulative section of their FISAP and they were satisfied with the results provided. ? In the next couple of years, liquidate the Federal Perkins Loan portfolio held by Lake Area Technical College. This would then assign all of our Federal Perkins Loans to the Department of Education. After the completed assignment process occurs and all final reporting is complete, there would be no reporting required for the Federal Perkins Loan Program section of the FISAP. Anticipated Completion Date: Corrections complete by January 31, 2022. New process is ongoing.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.