EIN: 470519583
UEI: ULUDPUCCJ5L6
Audited by: Dana F. Cole & Company, LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 24, 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 October 24, 2026 (51 days from today).
What is a management decision? →FAC accepted this audit on December 15, 2023 — management decision was due June 15, 2024.
Criteria Per the Federal Student Aid Handbook, financial need is determined based on Cost of Attendance, less Expected Family Contribution and other estimated financial aid. Condition and Context Of our sample of 60 student files, 1 case was noted where a student received a combination of subsidized and unsubsidized loans that did not agree with the differences between the cost of attendance and the student’s expected family contribution and other financial aid received. Cause A student received an additional scholarship that was not allocated to the proper loan type. Effect The student’s awards contained incorrect allocations for subsidized and unsubsidized loans. Questioned Costs Known differences in subsidized and unsubsidized loans were $1,075, and likely questioned loan awards were $12,212. Recommendation We recommend that the College perform a review of student awards with a combination of subsidized and unsubsidized loans and make adjustments to students’ awards where deemed necessary. We also recommend that the College correct the loan packages for such student identified and conduct the proper loan change process for the proper allocation of loan types. Views of Responsible Officials and Corrective Action Plan The College has made the recommended adjustments. The College has implemented procedures to assist in ensuring that student awards are reviewed and proper adjustments between loan types are made, when determined necessary.
Show full finding ▾Hide full finding ▴Criteria Per the Federal Student Aid Handbook, financial need is determined based on Cost of Attendance, less Expected Family Contribution and other estimated financial aid. Condition and Context Of our sample of 60 student files, 1 case was noted where a student received a combination of subsidized and unsubsidized loans that did not agree with the differences between the cost of attendance and the student’s expected family contribution and other financial aid received. Cause A student received an additional scholarship that was not allocated to the proper loan type. Effect The student’s awards contained incorrect allocations for subsidized and unsubsidized loans. Questioned Costs Known differences in subsidized and unsubsidized loans were $1,075, and likely questioned loan awards were $12,212. Recommendation We recommend that the College perform a review of student awards with a combination of subsidized and unsubsidized loans and make adjustments to students’ awards where deemed necessary. We also recommend that the College correct the loan packages for such student identified and conduct the proper loan change process for the proper allocation of loan types. Views of Responsible Officials and Corrective Action Plan The College has made the recommended adjustments. The College has implemented procedures to assist in ensuring that student awards are reviewed and proper adjustments between loan types are made, when determined necessary.
The College has made the recommended review and adjustments. In addition, the College has created a report to cross check potential over and under award situation to use in addition to heightened reviews of student awards to determine that aid was properly provided and any necessary adjustments will be made, if identified. The College continues to develop its staff and is comfortable with their abilities to perform such procedures with future awards.
Criteria Per the Federal Student Aid Handbook, post-withdrawl disbursements for Title IV grant funds must be disbursed within 45 days of the date the College determined the student withdrew. Condition and Context Of our sample of 60 student files, 1 case was noted where a student received FSEOG funds on April 13, 2023 after the student officially withdrew on February 2, 2023. Cause The College had additional FSEOG funds to award late in the Spring semester and did not identify an awarded student as being withdrawn. Effect The student’s received awards in excess of eligibility. Questioned Costs Known overpayments were $126, and likely questioned amounts were $775. Recommendation We recommend that the College implement additional procedures to ensure all withdrawn students are identified for all departments of the College. We also recommend that the College return $126 to the FSEOG program. Views of Responsible Officials and Corrective Action Plan The College has made the recommended repayment. The College has implemented procedures to assist in ensuring that withdrawn students are identified and known between all departments of the College.
Show full finding ▾Hide full finding ▴Criteria Per the Federal Student Aid Handbook, post-withdrawl disbursements for Title IV grant funds must be disbursed within 45 days of the date the College determined the student withdrew. Condition and Context Of our sample of 60 student files, 1 case was noted where a student received FSEOG funds on April 13, 2023 after the student officially withdrew on February 2, 2023. Cause The College had additional FSEOG funds to award late in the Spring semester and did not identify an awarded student as being withdrawn. Effect The student’s received awards in excess of eligibility. Questioned Costs Known overpayments were $126, and likely questioned amounts were $775. Recommendation We recommend that the College implement additional procedures to ensure all withdrawn students are identified for all departments of the College. We also recommend that the College return $126 to the FSEOG program. Views of Responsible Officials and Corrective Action Plan The College has made the recommended repayment. The College has implemented procedures to assist in ensuring that withdrawn students are identified and known between all departments of the College.
The College has returned the ineligible FSEOG to ED. In addition, the College has implemented a system rule in our Financial Aid Management system to prevent additional funds from disbursing after a Return to Title IV is calculated. The College continues to develop its staff and is comfortable with their abilities to prevent such findings in future years.
FAC accepted this audit on July 6, 2023 — management decision was due January 6, 2024.
FAC accepted this audit on January 23, 2022 — management decision was due July 23, 2022.
Criteria: Per Chapter 7 of the Federal Student Aid Handbook, financial need is determined on Cost of Attendance, less Expected Family Contribution and other estimated financial aid. Condition and Context: Of out sample student files, 2 cases were noted where the student's awards of subsidized and unsubsidized loans did not agree with the calculations between the cost of attendance and the students' expected family contribution and other financial aid received. Cause: Students' financial aid packages were not reviewed and compared to other information regarding the students' financial aid eligibility. Potential Effect: The students' awards contain incorrect allocations for subsidized and un-subsidized loans. Questioned Costs: Known differences in subsidized and unsubsidized loans were $583 and likely questioned loan awards were $5,116. Recommendation: We recommend that the College perform a review of student awards with a combination of subsidized and unsubsidized loans and make adjustments to students' loan awards where deemed necessary. We also recommend that the College correct the loan packages for such students identified and conduct the proper loan change process to between subsidized and unsubsidized loans. Views of Responsible Officials and Planned Corrective Action: The College has made the recommend adjustments. The College will implement procedures that include a review of student awards to determine that aid was property provided and any necessary adjustments will be made, if identified.
Show full finding ▾Hide full finding ▴Criteria: Per Chapter 7 of the Federal Student Aid Handbook, financial need is determined on Cost of Attendance, less Expected Family Contribution and other estimated financial aid. Condition and Context: Of out sample student files, 2 cases were noted where the student's awards of subsidized and unsubsidized loans did not agree with the calculations between the cost of attendance and the students' expected family contribution and other financial aid received. Cause: Students' financial aid packages were not reviewed and compared to other information regarding the students' financial aid eligibility. Potential Effect: The students' awards contain incorrect allocations for subsidized and un-subsidized loans. Questioned Costs: Known differences in subsidized and unsubsidized loans were $583 and likely questioned loan awards were $5,116. Recommendation: We recommend that the College perform a review of student awards with a combination of subsidized and unsubsidized loans and make adjustments to students' loan awards where deemed necessary. We also recommend that the College correct the loan packages for such students identified and conduct the proper loan change process to between subsidized and unsubsidized loans. Views of Responsible Officials and Planned Corrective Action: The College has made the recommend adjustments. The College will implement procedures that include a review of student awards to determine that aid was property provided and any necessary adjustments will be made, if identified.
Mid-Plains Community College Area respectfully submits the following corrective action plan for the year ended June 30, 2021, for the findings identified by Dana F. Cole & Company, LLP, Scottsbluff, Nebraska. The findings from the Schedule of Findings and Questioned Costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD FINDINGS DEPARTMENT OF EDUCATION 2021-001 ELIGIBILITY - FEDERAL DIRECT STUDENT LOANS PROGRAM 84.268 Recommendation: The College should perform a review of student awards with a combination of subsidized and unsubsidized loans and make adjustments to students' loan awards where deemed necessary. The College should also correct the loan packaged for such students identified and conduct the proper loan change process between subsidized and unsubsidized loans. Action Taken: The College has made the recommended adjustments. In addition, the College has implemented procedures that include a review of student awards to determine that aid was properly provided and any necessary adjustments will be made, if identified. The College continues to develop its staff and is comfortable with their abilities to perform such procedures with future awards.
FAC accepted this audit on December 7, 2020 — management decision was due June 7, 2021.
Criteria Per 34 CFR 668.164, disbursements to first-time loan borrowers that are first-time students are not to be made until 30 days of attendance in enrolled classes. Condition and Context Of our sample of 60 student files, 2 cases were noted where the first-time loan recipient and first-time student received a federal direct loan disbursement prior to attendance in classes for 30 days. Questioned Costs None. Cause A disbursement was made to the student due to reliance on the com-puter system without a review to determine that it was proper. Potential Effect A disbursement could be made to a student prior to completing the required portion of attendance. Recommendation We recommend that the College perform a review of student awards for first-time students that are first-time borrowers and ensure that the system to determine proper disbursements is working as intended within the regulations. Views of Responsible Officials and Planned Corrective Action The College is working on implementing procedures after year end to ensure that first-time borrowers are reviewed for proper disbursement.
Show full finding ▾Hide full finding ▴Criteria Per 34 CFR 668.164, disbursements to first-time loan borrowers that are first-time students are not to be made until 30 days of attendance in enrolled classes. Condition and Context Of our sample of 60 student files, 2 cases were noted where the first-time loan recipient and first-time student received a federal direct loan disbursement prior to attendance in classes for 30 days. Questioned Costs None. Cause A disbursement was made to the student due to reliance on the com-puter system without a review to determine that it was proper. Potential Effect A disbursement could be made to a student prior to completing the required portion of attendance. Recommendation We recommend that the College perform a review of student awards for first-time students that are first-time borrowers and ensure that the system to determine proper disbursements is working as intended within the regulations. Views of Responsible Officials and Planned Corrective Action The College is working on implementing procedures after year end to ensure that first-time borrowers are reviewed for proper disbursement.
Mid-Plains Community College Area respectfully submits the following corrective action plan for the year ended June 30, 2020, for the findings identified by Dana F. Cole & Company, LLP, Scottsbluff, Nebraska. Mid-Plains Community College Area respectfully submits the following corrective action plan for the year ended June 30, 2020, for the findings identified by Dana F. Cole & Company, LLP, Scottsbluff, Nebraska. The findings from the Schedule of Findings and Questioned Costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD FINDINGS DEPARTMENT OF EDUCATION 2020-001 CASH MANAGEMENT - FEDERAL DIRECT LOANS 84.268 Recommendation: The College perform a review of student awards for first-time students that are first-time borrowers and ensure that the system to determine proper disbursements is working as intended within the regulations. Action Taken: The College, in order to ensure that first-time borrowers are reviewed for proper disbursement within intended regulations has created a report that identifies first time borrowers and a date of disbursement that is less than 30 days. Exceptions as identified on the report are corrected prior to disbursement.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 9, 2018 — management decision was due June 9, 2019.
FAC accepted this audit on December 10, 2017 — management decision was due June 10, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
FAC accepted this audit on December 11, 2016 — management decision was due June 11, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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GSA_MIGRATION
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GSA_MIGRATION
2015-003
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