EIN: 590624401
UEI: VAPJFN3BBY84
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 14, 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 May 14, 2026, which was (98 days ago).
What is a management decision? →Federal Agency: Department of Education Federal Program: Title: Student Financial Aid Cluster Assistance Listing Number: 84.268 – Federal Direct Student Loans Award Period: June 1, 2024 – May 31, 2025 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Significant Deficiency in Internal Controls Over Compliance. Criteria or Specific Requirement: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS) (OMB No. 1845-0035) (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. There are two categories of enrollment information with separate record types; “Campus Level” and “Program Level,” both of which need to be reported accurately and timely. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Institutions must report enrollment changes within 30 days; however, if a roster file is expected within 60 days, you may provide the updated data on that roster file. Condition: During our testing of the Direct Loan and Pell Grant programs, we selected a sample of 40 students to test for timeliness and accurate reporting of student status changes to the National Student Loan Data System (NSLDS). Of the 40 students tested, 3 had instances of noncompliance where the student's program and campus enrollment effective dates reported to NSLDS did not agree to the Institution's records. Questioned Costs: None Context: Out of a sample of 40 students selected for testing for the requirement noted above, we noted the exceptions as described above. Cause: The University’s processes and controls did not ensure that student status changes were properly reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the University review data reported by the NSC to NSLDS to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the College.
Department of Education 2025-001 NSLDS Reporting Recommendation: We recommend FSC have a process in place to review the information NSC provides to NSLDS for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A report has been developed in Jenzabar that, when executed, identifies any program enrollment status date discrepancies (null or mismatched dates). Once identified, the dates are corrected on the Jenzabar report prior to the data being uploaded to NSC. Name(s) of the contact person(s) responsible for corrective action: Megan Herring Planned completion date for corrective action plan: 8/1/2025
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 25, 2024. 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 25, 2024, which was (756 days ago).
What is a management decision? →2023 – 001 Return to Title IV Federal agency: Department of Education Federal program: Title: Student Financial Assistance Cluster Effect: The College did not calculate a return of federal funds due to the last date of attendance reported by the professor showing that the student completed over 60% of the course. Repeat Finding: Yes. Finding 2022 – 001 Return to Title IV in prior year. Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the College. Assistance Listing Number: 84.063 – Federal Pell Grant Program, 84.268 – Federal Direct Student Loans Award Period: June 1, 2022, to May 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.22 states that if an institution is required to take attendance, the withdrawal date is the last date of academic attendance, as determined by the institution from its attendance records. Condition: During our testing for Return to Title IV, we noted 1 instance out of 21 students tested, where the College used an improper last date of attendance. Questioned costs: Out of a sample of $214,611 in direct loans selected for testing, we noted $1,510 of funds that should have been returned to the Department of Education but were not. Context: Out of a sample of 21 students selected for testing for the requirement noted above, we noted 1 exception as described above. Cause: Information reported to the registrar by a professor was incorrect. Effect: The College did not calculate a return of federal funds due to the last date of attendance reported by the professor showing that the student completed over 60% of the course. Repeat Finding: Yes. Finding 2022 – 001 Return to Title IV in prior year. Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the College.
2023-001 Return to Title IV Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will implement a plan to require faculty to update the last date of attendance at the end of the term in the portal for students attending distance learning classes. This date will be used by the Registrar’s Office and Financial Aid Office for reporting. Name(s) of the contact person(s) responsible for corrective action: Dr. Tracy Tedder Planned completion date for corrective action plan: August 2023
2022-001
2023 – 002 Enrollment Reporting Federal agency: Department of Education Federal program: Title: Student Financial Assistance Cluster Assistance Listing Number: 84.063 – Federal Pell Grant Program, 84.268 – Federal Direct Student Loans Award Period: June 1, 2022, to May 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: During our testing of the Direct Loan and Pell Grant programs, we selected a sample of 40 students to test for timeliness of reporting student status changes to the National Student Loan Data System (NSLDS). During our testing, we noted two instances where the effective date of a student status change was improperly reported to the NSLDS and one instance where the enrollment status was improperly reported to the NSLDS. Questioned costs: None Context: Out of a sample of 40 students selected for testing for the requirement noted above, we noted three exceptions as described above. Cause: Two students were dual degree students which requires their status change to be manually inputted. During manual input for these two students, the College improperly used the commencement date rather than the last day of class as the effective date of the status change. For the third student, the College failed to report the student status change from Full-Time to Withdrawal to NSLDS. Effect: Incorrect effective dates or enrollment status’ were reported to the NSLDS. Repeat Finding: No. Recommendation: We recommend that the College review and implement procedures to ensure that the correct date and status is reported to the NSLDS in all cases. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the College.
Enrollment Reporting Recommendation: We recommend that the College review and implement procedures to ensure the correct date and status is reported to the NSLDS in all cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For the two students who were dual degree, manual entry errors were the cause and were corrected. The College will implement a process in September 2023 where a second reviewer from Institutional Research will review the manual entry for student status changes to ensure that the correct dates are reported to NSDLS. For the third student, the timing of the notification of withdrawal, which had to be processed retroactively, and when the certification file was sent to NSDLS caused the student to be left out of the certification file. The College has added additional College officials (in Institutional Research) to the daily and monthly withdrawal lists so students who are processed retroactively will not be missed. Name(s) of the contact person(s) responsible for corrective action: Lindsay Thibodaux Planned completion date for corrective action plan: September 2023
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 15, 2022. 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 May 15, 2023, which was (1193 days ago).
What is a management decision? →2022 ? 001 Return to Title IV Federal agency: Department of Education Federal program: Title: Student Financial Assistance Cluster Assistance Listing Number: 84.063 ? Federal Pell Grant Program, 84.268 ? Federal Direct Student Loans Award Period: June 1, 2021, to May 31, 2022 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.21(b) states that the institution must return funds disbursed to students who did not begin attendance as soon as possible, but no later than 30 days after the date that the institution becomes aware that the student will not or has not begun attendance. Condition: During our testing for Return to Title IV, we noted 1 instance out of 20 students tested, where the College did not determine the student's withdrawal timely. Questioned costs: None Context: Out of a statistically valid sample of 20 students selected for testing for the requirement noted above, we noted 1 exception as described above. Cause: The College did not have a system in place to identify when students did not return for spring classes after attending the fall semester. Effect: The College did not return the federal funds timely Repeat Finding: No. Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the College.
2022-001 Return to Title IV Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: So that we do not have to rely upon other offices to notify the Financial Aid Office of students not returning, the College has developed a report to detect this condition. We ran the report and no additional students were found to be in this condition. At a minimum, this report will be run on a monthly basis. Name(s) of the contact person(s) responsible for corrective action: William Healy Planned completion date for corrective action plan: July 2022
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 28, 2022. 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 28, 2022, which was (1453 days ago).
What is a management decision? →Federal agency: Department of Education Federal program: Title: Student Financial Assistance Cluster Assistance Listing Number: 84.063 ? Federal Pell Grant Program, 84.268 ? Federal Direct Student Loans Award Period: June 1, 2020, to May 31, 2021 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS) (OMB No. 1845-0035) (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition: During our testing of the Direct Loan and Pell Grant programs, we selected a sample of 40 students to test for timeliness and accurate reporting of student status changes to the National Student Loan Data System (NSLDS). 14 of 40 students tested had one or more instances of noncompliance noted below: I. 8 instances where the program level student program begin date was incorrectly reported to NSLDS. 34 CFR 685.309 (b)(1) and 34 CFR 690.83(b)(2) II. 6 instances where the program enrollment effective date was incorrectly reported. 34 CFR 685.309 (b)(1) and 34 CFR 690.83(b)(2) Questioned costs: None Context: Out of a statistically valid sample of 40 students selected for testing for the requirement noted above, we noted 14 exceptions as described above. While the requirements for the campus level enrollment effective dates, program length, and program enrollment effective dates are not new, this is the first year this is required to be tested per the OMB Compliance Supplement. Cause: I. The eight students for which the program begin dates were incorrectly reported, were due to prior policy, which recorded their program begin date as the day in which the application was accepted and the student moved to registration, rather than the term that the student began their program. II. The six students for which the program enrollment effective date was incorrectly recorded, is due to program enrollment reporting the certification date of the files sent to NSLDS, rather than the date of the effective change. Effect: The NSLDS system is potentially not updated with correct student information which could cause over subsequent awarding issues or repayment term discrepancies. Repeat Finding: No. Recommendation: We recommend that the College enhance its policies and procedures regarding enrollment reporting including additional monitoring over the third-party service provider to ensure that reporting is completed accurately and timely. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the College.
Recommendation: We recommend that the College enhance its policies and procedures regarding enrollment reporting to ensure the information sent to NSLDS is correct. Again, there is no impact on the student, institution nor the federal government due to the finding other than being noncompliant for the above attributes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will create new data reports to review and identify any enrollment dates that are not consistent with term dates. Any inconsistencies will be corrected through submissions to NSLDS. Name(s) of the contact person(s) responsible for corrective action: William Healy, Director of Financial Aid Planned completion date for corrective action plan: The College will implement the above plan in spring of 2022.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: 84.425 Higher Education Emergency Relief Fund Award Period: June 1, 2020, through May 31, 2021 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6, a non-federal entity must have procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Condition: Non-compliance with procurement requirements under HEERF. Questioned costs: None Context: During our testing, it was noted that the College does not have a written policy in place to verify vendors had not been suspended or debarred. Cause: The College was unaware of this federal requirement related to this federal grant. Effect: The College could enter into a covered transaction using federal funding with a vendor who is suspended or debarred. Repeat Finding: No. Recommendation: We recommend that the College review their Procurement and Suspension and Debarment policies and ensure that any missing federal requirements are included in their written policies. Views of responsible officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the College.
Recommendation: We recommend that the College review their Procurement and Suspension and Debarment policies and ensure that any missing federal requirements are included in their written policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has written a policy to address the federal requirements for Procurement and Suspension and Debarment testing. Name(s) of the contact person(s) responsible for corrective action: Judy Robinson, Controller Planned completion date for corrective action plan: The College will implement the policy in spring of 2022.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 7, 2021. 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 7, 2021, which was (1778 days ago).
What is a management decision? →Federal agency: Department of Education Federal program: Title: Student Financial Assistance Cluster CFDA Number: 84.007 ? Federal Supplemental Education Opportunity Grants, 84.063 ? Federal Pell Grant Program, 84.268 ? Federal Direct Student Loans Award Period: June 1, 2019, to May 31, 2020 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued that check. Condition: Two checks totaling $8,924 related to student refunds of Title IV federal financial aid were outstanding more than 240 days as of May 31, 2020. Questioned costs: $8,924 Context: During our review of outstanding student refund checks, we noted two checks to students greater than 240 days that contained federal funds, and had not been returned to the Department timely. Cause: Due to the novel Coronavirus, the College had an unexpected shutdown in March 2020. Because the College had shut down for the time being, there were checks that were not evaluated and returned to the Department. Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department. Repeat Finding: No. Recommendation: We recommend that the College review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the College.
Recommendation: We recommend that the College review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Outstanding checks are reviewed monthly. Students are contacted via letter, phone call, email and/or text if they have not cashed their checks after a few months have passed. The college plans to print ?Void after 180 days? on checks going forward. After 180 days, financial aid will be notified to return the funds. Name(s) of the contact person(s) responsible for corrective action:Judy Robinson, Controller Planned completion date for corrective action plan: The College began implementation of the plan when the COVID shutdown ended. The 180 day deadline will be implemented spring of 2021.
Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster CFDA Number: 84.007 ? Federal Supplemental Education Opportunity Grants, 84.063 ? Federal Pell Grant Program, 84.268 ? Federal Direct Student Loans Award Period: June 1, 2019, to May 31, 2020 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). Condition: Under an institution?s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. Questioned costs: None Context: During our audit procedures, it was noted that the College has designated an individual to coordinate the information security program, and had performed an IT Risk Assessment, however, they did not implement an employee training as noted in 16 CFR 314.4(b). Cause: The College did not perform an employee risk training exercise in the current year. Effect: The College did not perform an employee risk training exercise tailored specifically to identify risks, or address risks identified as required by the Gramm-Leach-Bliley Act. Repeat Finding: No Recommendation: We recommend the College perform an employee risk training exercise which addresses all the requirements in 16 CFR 314.4(b). Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the College.
Recommendation: We recommend that the College perform an employee risk training exercise which addresses all the requirements in 16 CFR 314.4(b). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College is reviewing vendors to perform the training exercise. Name(s) of the contact person(s) responsible for corrective action: V Terry Dennis, VP for Finance and Administration Planned completion date for corrective action plan: Employee training will be completed by May 31, 2021.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 29, 2018. 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 May 29, 2019, which was (2640 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 15, 2017. 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 May 15, 2018, which was (3019 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 30, 2016. 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 May 30, 2017, which was (3369 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-001
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 →Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.