EIN: 630505871
UEI: ZTVHKDEBJ1Y5
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 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 August 14, 2025 (378 days ago).
What is a management decision? →CRITERIA: 34 CFR part 668 establishes rules governing the student withdrawal process including the return of unearned Title IV aid within 45 days of a student’s withdrawal. CONDITION: Through our Return of Title IV Funds testing, we noted 2 out of 40 selections for which the students began attendance but subsequently withdrew and their unearned title IV funds were not returned within 45 days of the withdrawal date. QUESTIONED COSTS: None. Amounts were returned, just not within 45 day window. CAUSE/EFFECT: The automated Banner reports that detail withdrawn students with federal aid did not include all withdrawn students. As the system report did not include the appropriate details for the student’s withdrawals, as they were either not included in the report or were reported as not receiving federal aid, a return to title IV calculation was not performed. As such, the required return of funds was not calculated timely and the College was not in compliance with the Return of Title IV Funds requirements. RECOMMENDATION: The auditor recommends the College enhance its controls and incorporate multiple individuals in the process to ensure that Title IV refunds are calculated and made timely. VIEW OF RESONSIBLE OFFICIALS: Management concurs with this finding and has taken steps towards the reassessment of controls, review these accounts and implement controls to ensure that timely calculations and refunds are made.
Show full finding ▾Hide full finding ▴CRITERIA: 34 CFR part 668 establishes rules governing the student withdrawal process including the return of unearned Title IV aid within 45 days of a student’s withdrawal. CONDITION: Through our Return of Title IV Funds testing, we noted 2 out of 40 selections for which the students began attendance but subsequently withdrew and their unearned title IV funds were not returned within 45 days of the withdrawal date. QUESTIONED COSTS: None. Amounts were returned, just not within 45 day window. CAUSE/EFFECT: The automated Banner reports that detail withdrawn students with federal aid did not include all withdrawn students. As the system report did not include the appropriate details for the student’s withdrawals, as they were either not included in the report or were reported as not receiving federal aid, a return to title IV calculation was not performed. As such, the required return of funds was not calculated timely and the College was not in compliance with the Return of Title IV Funds requirements. RECOMMENDATION: The auditor recommends the College enhance its controls and incorporate multiple individuals in the process to ensure that Title IV refunds are calculated and made timely. VIEW OF RESONSIBLE OFFICIALS: Management concurs with this finding and has taken steps towards the reassessment of controls, review these accounts and implement controls to ensure that timely calculations and refunds are made.
Management’s Response: Management understands the requirements specific to calculating and returning unearned Title IV aid. Management acknowledges and agrees with the findings as presented. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and implement controls to ensure that timely calculations and return of funds are made. Furthermore, the funds noted were sent back prior to year-end. Name of Responsible Person: Melissa Creasy, Director of Student Financial Aid Implementation Date: Immediately
CRITERIA: 34 CFR part 690 establishes rules governing the accuracy and timeliness of enrollment reporting to the National Student Loan Data System (“NSLDS”). Schools are required to confirm and report to the National Student Loan Data System (“NSLDS”) the enrollment status of students who receive federal funds. Enrollment information is used to determine the borrower’s eligibility for in-school status, deferment, interest subsidy, and grace period. Enrollment changes, such as a change from full-time to half-time status, graduation, withdrawal, or an approved leave of absence, are changes that need to be reported. The enrollment information is merged into the NSLDS database and reported to guarantors, lenders, and servicers of student loans. CONDITION: Through our Enrollment Reporting testing, we noted 5 out of 40 selections for which the students had a change in enrollment status but were not included in the enrollment reporting to NSLDS within 60 days of the change in enrollment. QUESTIONED COSTS: None. CAUSE/EFFECT: The automated Banner reports that process student enrollment status changes in Banner and notifies the College of students to send to the National Student Clearinghouse (NSC) for reporting to NSLDS did not include all students with changes. As the system report did not include the appropriate details for the student changes, as they were not included in the report, they were not included in the reports sent to NSC for reporting. As such, the required enrollment reporting for these students was not performed timely and the College was not in compliance with the Enrollment Reporting timeline requirements. RECOMMENDATION: The auditor recommends the College enhance its controls and incorporate multiple individuals in the process to ensure that student enrollment changes are captured and reported timely. VIEW OF RESONSIBLE OFFICIALS: Management concurs with this finding and has taken steps towards the reassessment of controls, review these accounts and implement controls to ensure that timely reporting to NSC is performed.
Show full finding ▾Hide full finding ▴CRITERIA: 34 CFR part 690 establishes rules governing the accuracy and timeliness of enrollment reporting to the National Student Loan Data System (“NSLDS”). Schools are required to confirm and report to the National Student Loan Data System (“NSLDS”) the enrollment status of students who receive federal funds. Enrollment information is used to determine the borrower’s eligibility for in-school status, deferment, interest subsidy, and grace period. Enrollment changes, such as a change from full-time to half-time status, graduation, withdrawal, or an approved leave of absence, are changes that need to be reported. The enrollment information is merged into the NSLDS database and reported to guarantors, lenders, and servicers of student loans. CONDITION: Through our Enrollment Reporting testing, we noted 5 out of 40 selections for which the students had a change in enrollment status but were not included in the enrollment reporting to NSLDS within 60 days of the change in enrollment. QUESTIONED COSTS: None. CAUSE/EFFECT: The automated Banner reports that process student enrollment status changes in Banner and notifies the College of students to send to the National Student Clearinghouse (NSC) for reporting to NSLDS did not include all students with changes. As the system report did not include the appropriate details for the student changes, as they were not included in the report, they were not included in the reports sent to NSC for reporting. As such, the required enrollment reporting for these students was not performed timely and the College was not in compliance with the Enrollment Reporting timeline requirements. RECOMMENDATION: The auditor recommends the College enhance its controls and incorporate multiple individuals in the process to ensure that student enrollment changes are captured and reported timely. VIEW OF RESONSIBLE OFFICIALS: Management concurs with this finding and has taken steps towards the reassessment of controls, review these accounts and implement controls to ensure that timely reporting to NSC is performed.
Management’s Response: Management understands the importance of ensuring information is reported accurately and timely and the requirement to report to the NSLDS the enrollment status of students who receive federal funds. The College will review its controls and procedures to ensure that not only are status changes reported to the Clearinghouse, but also that the enrollment changes are reported appropriately from the National Student Clearinghouse to NSLDS. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and implement controls, including multiple layers of review, to ensure that timely and accurate enrollment reporting is made. Furthermore, the reporting data was appropriately updated subsequent to the required timeframe. Name of Responsible Person: Melissa Creasy, Director of Student Financial Aid Implementation Date: Immediately
FAC accepted this audit on May 30, 2018 — management decision was due November 30, 2018.
GSA_MIGRATION
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