EIN: 480698218
UEI: WDLAC66PNC86
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 10, 2023. 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 10, 2023 (1141 days ago).
What is a management decision? →The date of the institution?s determination of a student?s withdrawal is the date the student began the official withdrawal process or the date of the student?s notification, whichever is later. During our testing of the withdrawn students, it was noted that Labette Community College did not use the correct determination date when calculating the return of Title IV funds. Cause of Condition: As a result of staff turnover, financial aid staff did not have a clear understanding of the determination date and the effect on the return of Title IV funds. Effect of Condition: The date used to calculate the time frame to return the Title IV funds was inaccurate, which could result in the institution not returning Federal funds in the required time frame as required by Title IV regulations. Questioned Costs: None Context: During the testing of the return of Title IV funds, it was noted that on four (4) of nine (9) tested had the incorrect date used as the institution?s date of determination. While none of the return of unearned Title IV funds were late in our testing selection, without a clear understanding of the requirements, the College could inadvertently have been late on others in the past and future. Repeat Finding: NoRecommendation: Policies and procedures should be written and additional training should be understanding of the institution?s date of determination of a student?s withdrawal. Views of responsible officials and planned corrective action: Management is in agreement and will implement a Corrective Action Plan, see page 52 of the current year audit.
Show full finding ▾Hide full finding ▴Finding: 2022-001 ? Special Tests and Provisions ? Return of Title IV Funds Information of Federal Program: Student Financial Aid Cluster Federal Pell Grant Program ? CFDA No. 84.063 Federal Direct Student Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grant ? CFDA No. 84.007 Federal Work-Study Program ? CFDA No. 84.033 Criteria: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student?s withdrawal date (34 CFR section 668.22) and any unearned funds must be returned within forty-five (45) days of the date the institution determined the student withdrawn. Condition: The date of the institution?s determination of a student?s withdrawal is the date the student began the official withdrawal process or the date of the student?s notification, whichever is later. During our testing of the withdrawn students, it was noted that Labette Community College did not use the correct determination date when calculating the return of Title IV funds. Cause of Condition: As a result of staff turnover, financial aid staff did not have a clear understanding of the determination date and the effect on the return of Title IV funds. Effect of Condition: The date used to calculate the time frame to return the Title IV funds was inaccurate, which could result in the institution not returning Federal funds in the required time frame as required by Title IV regulations. Questioned Costs: None Context: During the testing of the return of Title IV funds, it was noted that on four (4) of nine (9) tested had the incorrect date used as the institution?s date of determination. While none of the return of unearned Title IV funds were late in our testing selection, without a clear understanding of the requirements, the College could inadvertently have been late on others in the past and future. Repeat Finding: NoRecommendation: Policies and procedures should be written and additional training should be understanding of the institution?s date of determination of a student?s withdrawal. Views of responsible officials and planned corrective action: Management is in agreement and will implement a Corrective Action Plan, see page 52 of the current year audit.
Corrective Action Plan December 16, 2022 Cognizant or Oversight Agency for Audit Labette Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2022. The findings from the December 16, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2022-001 ? Special Tests and Provisions ? Return of Title IV Funds Condition: The date of the institution?s determination of a student?s withdrawal is the date the student began the official withdrawal process or the date of the student?s notification, whichever is later. During our testing of the withdrawn students, it was noted that Labette Community College did not use the correct determination date when calculating the return of Title IV funds. Recommendation: Policies and procedures should be written and additional training should be understanding of the institution?s date of determination of a student?s withdrawal. Views of responsible officials and planned corrective action: New staff continue to be trained and are learning the rules and regulations with Title IV Funding. We have also added this to a R2T4 checklist staff use to ensure there are no more errors when reporting the date of the school?s determination on the R2T4. If the Oversight Agency for Audit has questions regarding this plan, please call Leanna Doherty, Vice President of Finance and Operations, at (620) 820-1231. Sincerely, Labette Community College Labette Community College
FAC accepted this audit on January 9, 2022 — management decision was due July 9, 2022.
During our testing of the verification process, it was noted that Labette Community College?s internal controls over verification broke down in the time of employee turnover. Six (6) of forty (40) files tested, documentation was obtained, but changes to the ISIR did not match documentation on file. Effect: The deficiencies in the design and operation of the internal controls in this area could result in the improper awarding of financial aid. Cause: The College did not have proper training procedures in place that allowed for the verification of all files identified by the central processor. Recommendation: Policies and procedures should be written to provide additional training and oversite of new staff hired. We recommend the College establish an oversight process for new employees that includes additional controls necessary until staff are fully trained in the area of verification. Views of responsible officials and planned corrective action: See the Corrective Action Plan on page 49-50 of the current year audit
Show full finding ▾Hide full finding ▴Finding: 2021-001 ? Special Tests and Provisions - Verification Criteria: Written policies and procedures are required to be establish that incorporate the provisions of 34 CFR sections 668.51 through 668.61 for verifying applicant information. The College shall require each applicant whose application is selected by the central processor, based on edits specified by ED, to verify the information specified in 34 CFR section 668.56. Condition: During our testing of the verification process, it was noted that Labette Community College?s internal controls over verification broke down in the time of employee turnover. Six (6) of forty (40) files tested, documentation was obtained, but changes to the ISIR did not match documentation on file. Effect: The deficiencies in the design and operation of the internal controls in this area could result in the improper awarding of financial aid. Cause: The College did not have proper training procedures in place that allowed for the verification of all files identified by the central processor. Recommendation: Policies and procedures should be written to provide additional training and oversite of new staff hired. We recommend the College establish an oversight process for new employees that includes additional controls necessary until staff are fully trained in the area of verification. Views of responsible officials and planned corrective action: See the Corrective Action Plan on page 49-50 of the current year audit
Finding: 2021-001 ? Special Tests and Provisions - Verification During our testing of the verification process, it was noted that Labette Community College?s internal controls over verification broke down in the time of employee turnover. Six (6) of forty (40) files tested, documentation was obtained, but changes to the ISIR did not match documentation on file. Recommendation: Policies and procedures should be written to provide additional training and oversite of new staff hired. We recommend the College establish an oversight process for new employees that includes additional controls necessary until staff are fully trained in the area of verification. Views of responsible officials and planned corrective action: Since year end, college has reviewed and updated the 21-22 Financial Aid Policy and Procedure manual to clarify the verification processes and what is needed for documentation for the student?s file. Verification process was evaluated and a Verification Checklist was developed to verify the FAFSA data elements required for students selected for verification by the Department of Education. The checklist will allow for review of any changes made by the original verification reviewer for the final (Second Verification). All files will be reviewed twice the file is signed as verified by both parties. This will ensure all changes are made and corrections are made to the ISIR filed with the Department of Education and stored in the PowerFaid?s System, which will be used for awarding Federal Financial Aid. The New Verification Checklist also includes the # in household and # in college. If on the verification worksheet(s) the # in household or # in college is different than what was reported, if there is reason to doubt the information or if conflicting information exits the student/parent will be required to submit the Household Form to verify and validate the correct information. Professional Development Plan developed for all financial aid staff for verifying files which will include review of AVG guide and FSA Volume 1 for each new award year. FSA e-Training webinars such as verification learning track, the FSA Fundamentals Basic Training for New Staff and FSA Fundamentals Learning Series will also be required for all new and existing employees. If the Oversight Agency for Audit has questions regarding this plan, please call Leanna Doherty, Vice President of Finance and Operations, at (620) 820-1231. Sincerely, Labette Community College Labette Community College
FAC accepted this audit on January 2, 2020 — management decision was due July 2, 2020.
During the testing of 37 student files in the return of Title IV funds, we noted two instances where the R2T4 was completed for a student that did not receive any aid, three instances where the R2T4 was completed incorrectly either resulting in an under or overpayment of the amount to return, one instance where the repayment was not completed within 45 days, and one instance there was no documentation of the student?s withdrawal. Effect: The institution could have kept Federal funds longer than allowed by Title IV regulations. Cause: A turnover in staff resulting in the College not having the proper training in the process of the return of title funds and there is no formal process in place for the school to report when a student withdraws to the financial aid office. Recommendation: Policies and procedures should be written to ensure time information is provided to the financial aid office and accurate information is used in calculating amounts on R2T4 forms. We recommend the College establish a self-assessment by reviewing a sample of student files and recalculating and testing calculation inputs. Views of responsible officials and planned corrective action: See the Corrective Action Plan on page 52 of the current year audit.
Show full finding ▾Hide full finding ▴Finding: 2019-001 ? Special Tests and Provisions ? Return of Title IV Funds Information of Federal Program: Student Financial Aid Cluster Federal Pell Grant Program ? CFDA No. 84.063 Federal Direct Student Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grant ? CFDA No. 84.007 Federal Work-Study Program ? CFDA No. 84.033 Criteria: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV earned by the student as of the student?s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. If the amount the student earned is greater than $50 of the amount disbursed, the difference between the amounts must be treated as a post-withdrawal disbursement (34 CFR 668.22(a)(1) through (a)(5)). Condition: During the testing of 37 student files in the return of Title IV funds, we noted two instances where the R2T4 was completed for a student that did not receive any aid, three instances where the R2T4 was completed incorrectly either resulting in an under or overpayment of the amount to return, one instance where the repayment was not completed within 45 days, and one instance there was no documentation of the student?s withdrawal. Effect: The institution could have kept Federal funds longer than allowed by Title IV regulations. Cause: A turnover in staff resulting in the College not having the proper training in the process of the return of title funds and there is no formal process in place for the school to report when a student withdraws to the financial aid office. Recommendation: Policies and procedures should be written to ensure time information is provided to the financial aid office and accurate information is used in calculating amounts on R2T4 forms. We recommend the College establish a self-assessment by reviewing a sample of student files and recalculating and testing calculation inputs. Views of responsible officials and planned corrective action: See the Corrective Action Plan on page 52 of the current year audit.
December 18, 2019 Cognizant or Oversight Agency for Audit Labette Community College respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2019. The findings from the December 18, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2019-001 ? Special Tests and Provisions ? Return of Title IV Funds Condition: During the testing of 37 student files in the return of Title IV funds, we noted two instances where the R2T4 was completed for a student that did not receive any aid, three instances where the R2T4 was completed incorrectly either resulting in an under or overpayment of the amount to return, one instance where the repayment was not completed within 45 days, and one instance there was no documentation of the student?s withdrawal. Recommendation: Policies and procedures should be written to ensure time information is provided to the financial aid office and accurate information is used in calculating amounts on R2T4 forms. We recommend the College establish a self-assessment by reviewing a sample of student files and recalculating and testing calculation inputs. Views of responsible officials and planned corrective action: Policies and Procedures have been written to provide control over return of Federal funds. The registrar has been giving the responsibility of reporting withdraw student to the financial audit office and financial aid staff have received training in the area of the return of funds. If the Oversight Agency for Audit has questions regarding this plan, please call Leanna Doherty, Vice President of Finance and Operations, at (620) 421-6700. Sincerely, Labette Community College Labette Community College
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