EIN: 610444671
UEI: DDJFJ6UEBEF5
Audited by: Forvis Mazars, LLP
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 21, 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 September 21, 2026 (20 days from today).
What is a management decision? →U.S. Department of Education – Student Financial Assistance Cluster Federal Assistance Listing No. 84.007, Federal Supplemental Education Opportunity Grants Federal Assistance Listing No. 84.268, Federal Direct Student Loans Federal Assistance Listing No. 84.063, Federal Pell Grant Program Federal Assistance Listing No. 84.038, Federal Perkins Loan Federal Assistance Listing No. 84.033, Federal Work Study Program year 2024-2025 Criteria or specific requirement – Special tests and provisions – Enrollment Reporting - (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). Condition – Upon a student’s change in attendance levels, graduation, withdrawal, dropped out or enrolled but never attended, the student’s enrollment status and detail should be accurately and timely reported in the campus-level and program - level enrollment detail to be consistent with the student’s academic files and other institutional records. Cause – Students that graduate in December are included in the College’s first spring status change upload file where the status is changed from full-time to withdrawn until the degrees are conferred. However, this file was not submitted within the required timeframes. Effect or potential effect – The information maintained by the institution was not timely submitted to the National Student Loan Data System (NSLDS). Questioned costs – None. Context – Out of a population of 200 students who had a change in status from the College during the year, a sample of 20 students were selected. The College had 5 students’ whose change in status, relating to December graduates, specifically was not submitted timely. Our sampling method was not, and was not intended to be, statistically valid. Identification as a repeat finding – N/A. Recommendation – We recommend the College review their internal control process for the December graduates and consider an additional upload to ensure these are reported timely. Views of responsible officials and planned corrective actions – The College’s management and board agree and have evaluated their process for reporting December graduates and have made changes to ensure timely submission.
Show full finding ▾Hide full finding ▴U.S. Department of Education – Student Financial Assistance Cluster Federal Assistance Listing No. 84.007, Federal Supplemental Education Opportunity Grants Federal Assistance Listing No. 84.268, Federal Direct Student Loans Federal Assistance Listing No. 84.063, Federal Pell Grant Program Federal Assistance Listing No. 84.038, Federal Perkins Loan Federal Assistance Listing No. 84.033, Federal Work Study Program year 2024-2025 Criteria or specific requirement – Special tests and provisions – Enrollment Reporting - (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). Condition – Upon a student’s change in attendance levels, graduation, withdrawal, dropped out or enrolled but never attended, the student’s enrollment status and detail should be accurately and timely reported in the campus-level and program - level enrollment detail to be consistent with the student’s academic files and other institutional records. Cause – Students that graduate in December are included in the College’s first spring status change upload file where the status is changed from full-time to withdrawn until the degrees are conferred. However, this file was not submitted within the required timeframes. Effect or potential effect – The information maintained by the institution was not timely submitted to the National Student Loan Data System (NSLDS). Questioned costs – None. Context – Out of a population of 200 students who had a change in status from the College during the year, a sample of 20 students were selected. The College had 5 students’ whose change in status, relating to December graduates, specifically was not submitted timely. Our sampling method was not, and was not intended to be, statistically valid. Identification as a repeat finding – N/A. Recommendation – We recommend the College review their internal control process for the December graduates and consider an additional upload to ensure these are reported timely. Views of responsible officials and planned corrective actions – The College’s management and board agree and have evaluated their process for reporting December graduates and have made changes to ensure timely submission.
Centre College has further evaluated its policies and procedures for student status change reporting. We are implementing an additional student enrollment reporting from our Registrar to NSC/NSLDS during our non-compulsory January term to ensure timely reporting of students who graduate or withdraw between our final fall and initial spring semester reports. We will also provide ongoing training for sustained compliane with applicable procedures and monitor the additional reporting cycle during implementation.
FAC accepted this audit on December 10, 2024 — management decision was due June 10, 2025.
FAC accepted this audit on November 20, 2023 — management decision was due May 20, 2024.
FAC accepted this audit on March 23, 2023 — management decision was due September 23, 2023.
FAC accepted this audit on April 10, 2022 — management decision was due October 10, 2022.
FAC accepted this audit on June 9, 2021 — management decision was due December 9, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 1, 2018 — management decision was due May 1, 2019.
FAC accepted this audit on November 7, 2017 — management decision was due May 7, 2018.
FAC accepted this audit on October 19, 2016 — management decision was due April 19, 2017.
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.
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