EIN: 836000221
UEI: QB1JZGMUR734
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 29, 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 29, 2023 (1121 days ago).
What is a management decision? →During our testing of compliance with Return of Title IV Funds (R2T4), there was 1 instance out of 38 where the District calculated the incorrect amount to be returned to the Department of Education (ED). Cause: The incorrect period of enrollment was used. This error was the result of a manual calculation that was performed for the student, instead of relying on the automatic system the District uses to calculate R2T4 amounts. Effect: The incorrect amount was calculated for the return of Title IV calculation. The District returned the incorrect amount of aid to ED. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 38 students out of 191 who withdrew from the term and were considered for R2T4. Repeat Finding from Prior Year: No. Recommendation: Management of the District should review its process over manual R2T4 calculations to ensure that any errors in manual calculations are caught during the review process. Views of Responsible Officials: The District agrees with the finding.
Show full finding ▾Hide full finding ▴2022-002 Direct Programs ? Department of Education FAL# 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Test and Provisions: Return to Title IV Significant Deficiency in Internal Control Over Compliance Criteria: 34 CFR Section 668.22 states that 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. Condition: During our testing of compliance with Return of Title IV Funds (R2T4), there was 1 instance out of 38 where the District calculated the incorrect amount to be returned to the Department of Education (ED). Cause: The incorrect period of enrollment was used. This error was the result of a manual calculation that was performed for the student, instead of relying on the automatic system the District uses to calculate R2T4 amounts. Effect: The incorrect amount was calculated for the return of Title IV calculation. The District returned the incorrect amount of aid to ED. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 38 students out of 191 who withdrew from the term and were considered for R2T4. Repeat Finding from Prior Year: No. Recommendation: Management of the District should review its process over manual R2T4 calculations to ensure that any errors in manual calculations are caught during the review process. Views of Responsible Officials: The District agrees with the finding.
Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster FAL #: 84.063, 84.007, 84.268, 84.033 Finding Summary: 34 CFR Section 668.22 states that 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. During our testing of compliance with Return of Title IV Funds (R2T4), there was 1 instance out of 38 where the District calculated the incorrect amount to be returned to the Department of Education (ED). Responsible Individuals: Heidi Balster, Director of Student Financial Aid Corrective Action Plan: During each payment period of an award year, the Financial Aid Office will review 20% of all R2T4 calculations (unduplicated) to ensure accuracy of the calculation and students? earned aid. The Financial Aid Office will use the random (RAND) formula in Excel to randomly select the R2T4 student population for testing. Within one week after all midterm grades are posted for the payment period, the Financial Aid Office will randomly select 10% of R2T4 calculations processed and review each calculation to ensure the correct period of enrollment was used in the calculation. After the end of each payment period, within a week after all unofficial withdrawals are processed, the Financial Aid Office will randomly select an additional 10% of R2T4 calculations (unduplicated) and review each calculation to ensure the correct period of enrollment was used in the calculation. If it is determined that a student?s R2T4 calculation is incorrect, the Financial Aid Office will complete the following steps prior to processing a corrected R2T4 calculation: 1. Obtain screenshots of incorrect R2T4 calculation and print copies into the Perceptive Content imaging system 2. Purge the incorrect R2T4 calculation and leave comments in student?s record for reason of purged calculation 3. Update all Title IV aid awards back to original amounts disbursed prior to R2T4 calculation 4. Run the Colleague?s Batch FA Transmittal Register (FATR) process and review aid adjustments 5. Notify the Business Office to have them run the Batch FA Transmittal Update (FATP) process 6. Once FATP is processed, re-run R2T4 calculation with the corrected enrollment Anticipated Completion Date: January 2023
FAC accepted this audit on February 9, 2022 — management decision was due August 9, 2022.
During our testing of compliance with Enrollment Reporting, there was 1 instance out of 60 where the District failed to report the correct status of a student. Cause: The District?s existing control procedures for reporting a student?s enrollment status to the NSLDS, via the National Student Clearinghouse (NSC) timely and accurately were not sufficiently designed to identify all inaccuracies. Effect: The District reported the incorrect enrollment status to NSLDS for 1 student. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 60 students out of 516 who had student status changes were selected for Enrollment Reporting testing. Repeat Finding from Prior Year: Yes, prior year finding 2020-001. Recommendation: The District should review the current control process over the reporting student status changes to ensure the information reported to NSLDS is complete and accurate. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-001 Direct Programs ? Department of Education CFDA# 84.063, 84.007, 84.268, 84.033 Student Financial Aid Cluster Special Test and Provisions: Enrollment Reporting Significant Deficiency in Internal Control Over Compliance Criteria: 34 CFR Section 690.83(b)(2), 34 CFR 682.610, and 34 CFR 685.309 states that institutions are responsible for the timely and accurate review, updates, and verification of student enrollment statuses, program information, and effective dates. Condition: During our testing of compliance with Enrollment Reporting, there was 1 instance out of 60 where the District failed to report the correct status of a student. Cause: The District?s existing control procedures for reporting a student?s enrollment status to the NSLDS, via the National Student Clearinghouse (NSC) timely and accurately were not sufficiently designed to identify all inaccuracies. Effect: The District reported the incorrect enrollment status to NSLDS for 1 student. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 60 students out of 516 who had student status changes were selected for Enrollment Reporting testing. Repeat Finding from Prior Year: Yes, prior year finding 2020-001. Recommendation: The District should review the current control process over the reporting student status changes to ensure the information reported to NSLDS is complete and accurate. Views of Responsible Officials: Management agrees with the finding.
Finding: 2021-001 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster CFDA #?s: 84.007, 84.033, 84.063, 84.268 Special Test and Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: Pell, 34 CFR 690.83(b)(2) and Direct Loan, 34 CFR 685.309) states that institutions are required to report enrollment information under the Pell grant and the Direct loan program via the National Student Loan Data System (NSLDS) (OMB No. 1845-0035). Institutions are responsible for both the accuracy and timelines of the enrollment reports. During the review of Enrollment Reporting, there was 1 instance out of 60 where the College failed to report the correct status of the student. Responsible Individuals: Heidi Balster, Director of Student Financial Aid; Christina Grammens, Assistant Director of Student Financial Aid Corrective Action Plan: To ensure the accuracy of Enrollment Reporting, Northern Wyoming Community College District (NWCCD) will cross-check student enrollment status and status date between the National Student Clearinghouse (NSC) and the National Student Loan Data System (NSLDS). The Institutional Research Office will use a methodology to randomly select 40 students from each enrollment report submission to the NSC. This selection process will occur monthly, following the week after all NSLDS errors are corrected. Both the Financial Aid Office and Institutional Research Office will review the sample of 40 students to verify each selected student is being reported correctly to both the NSC and NSLDS. Any identified enrollment reporting error(s) within the student sample will be manually corrected via the NSC and NSLDS within one week. The Financial Aid Office and the Institutional Research Office will conduct a follow-up review on all manual corrections made via NSC and NSLDS to verify accuracy of corrections. This additional review will occur within one week after manual corrections are made, and screenshots of the student?s NSC and/or NSLDS record will be saved to verify and document the correction held. Anticipated Completion Date: January 18, 2021
2020-001
During our testing over students who had unpaid balances discharged during the year, there was 1 student who was not enrolled as of March 13, 2020. Cause: The District?s existing control procedures over reviewing those students who were enrolled as of March 13, 2020, prior to discharging outstanding student balances, were not sufficiently designed to catch students who were not enrolled as of March 13, 2020. Effect: The District discharged an outstanding student account balance who was not a student as of March 13, 2020 and therefore was not eligible to have their outstanding debt discharged under the Institutional portion of the Higher Education Emergency Relief Funds. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 60 students out of 306 students who had debt discharged were selected for testing, which accounted for $67,681 of $352,212 students who had debt discharged. Repeat Finding from Prior Year: No Recommendation: The District should review the current process over ensuring that students were students as of March 13, 2020 prior to discharging student debt. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-002 Direct Programs ? Department of Education CFDA# 84.425F Higher Education Emergency Relief Fund - Institutional Activities Allowed or Unallowed Significant Deficiency in Internal Control Over Compliance Criteria: Under the Higher Education Emergency Relief Fund III Frequently Asked Questions, Institutions may discharge student debt or unpaid balances by discharging the complete balance of the debt as lost revenue and reimbursing themselves through their HEERF institutional grants or by providing additional emergency grants to students (with their permission). The student, however, should be enrolled in an institution at any point on or after March 13, 2020. Condition: During our testing over students who had unpaid balances discharged during the year, there was 1 student who was not enrolled as of March 13, 2020. Cause: The District?s existing control procedures over reviewing those students who were enrolled as of March 13, 2020, prior to discharging outstanding student balances, were not sufficiently designed to catch students who were not enrolled as of March 13, 2020. Effect: The District discharged an outstanding student account balance who was not a student as of March 13, 2020 and therefore was not eligible to have their outstanding debt discharged under the Institutional portion of the Higher Education Emergency Relief Funds. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 60 students out of 306 students who had debt discharged were selected for testing, which accounted for $67,681 of $352,212 students who had debt discharged. Repeat Finding from Prior Year: No Recommendation: The District should review the current process over ensuring that students were students as of March 13, 2020 prior to discharging student debt. Views of Responsible Officials: Management agrees with the finding.
Finding: 2021-002 Federal Agency Name: Department of Education Program Name: COVID-19 ? Higher Education Emergency Relief Funds ? Institutional Federal Financial Assistance Listing: 84.425F Activities Allowed or Unallowed Significant Deficiency in Internal Control over Compliance Finding Summary: Under the Higher Education Emergency Relief Fund III Frequently Asked Questions, Institutions may discharge student debt or unpaid balances by discharging the complete balance of the debt as lost revenue and reimbursing themselves through their HEERF institutional grants or by providing additional emergency grants to students (with their permission). The student, however, should be enrolled in an institution at any point on or after March 13, 2020. During the testing, it was noted that there was one student out of 60 tested, who was not enrolled on or after March 13, 2020 and had an unpaid balance discharged during the year. Responsible Individuals: Gina Kidneigh, Controller, and Craig Achord, Vice President of Finance and Administration Corrective Action Plan: In response to the finding, a thorough review was done on all students whose debt was discharged with funding from the HEERF Institutional grant. A total of 9 students out of 306 (2.9%) were determined to be ineligible. Of those students, all but one had housing charges remaining on their account even though they had not registered for the spring 2021 term. We removed the total of $4,361.38 (1.3% of total amount discharged) from HEERF funding. Our office has increased communication with the housing staff and has instituted a regular review of housing charges remaining on unregistered student accounts for all spring terms. Further, the district administration has no intention of issuing discharges of student debt with HEERF funding for the remaining period of that grant. However, if a similar action is taken on in the future, the specific eligibility requirements will be reviewed and approved by the appropriate grant manager, the AVP of Finance/Controller, and the VP of Finance and Administration/CFO. Anticipated Completion Date: 10/5/2021
FAC accepted this audit on February 9, 2021 — management decision was due August 9, 2021.
During our testing of compliance with Enrollment Reporting, there were 2 instances out of 101 where the District failed to report the effective date of a student?s withdrawal from courses at the District. Cause: The District?s existing control procedures for reporting the effective date of a student?s change in enrollment status to the NSLDS, via the National Student Clearinghouse (NSC) timely and accurately were not sufficiently designed to identify all inaccuracies. Effect: The District reported the incorrect withdrawal date as required by the NSLDS Reporting Guide to NSLDS for 2 students. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 101 students out of 2,001 who received Title IV aid were selected for Enrollment Reporting testing. Repeat Finding from Prior Year: No Recommendation: The District should review the current control process over the Enrollment Reporting process, specifically focusing on those students who withdraw from courses, to ensure the effective date of the student?s change in enrollment status is accurately reported to the NSLDS. Management?s Response: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2020-001 Direct Programs ? Department of Education CFDA# 84.063, 84.007, 84.268, 84.033 Student Financial Aid Cluster Special Test and Provisions: Enrollment Reporting Significant Deficiency in Internal Control Over Compliance Criteria: 34 CFR Section 690.83(b)(2), 34 CFR 682.610, and 34 CFR 685.309 states that institutions are responsible for the timely and accurate review, updates, and verification of student enrollment statuses, program information, and effective dates. Condition: During our testing of compliance with Enrollment Reporting, there were 2 instances out of 101 where the District failed to report the effective date of a student?s withdrawal from courses at the District. Cause: The District?s existing control procedures for reporting the effective date of a student?s change in enrollment status to the NSLDS, via the National Student Clearinghouse (NSC) timely and accurately were not sufficiently designed to identify all inaccuracies. Effect: The District reported the incorrect withdrawal date as required by the NSLDS Reporting Guide to NSLDS for 2 students. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 101 students out of 2,001 who received Title IV aid were selected for Enrollment Reporting testing. Repeat Finding from Prior Year: No Recommendation: The District should review the current control process over the Enrollment Reporting process, specifically focusing on those students who withdraw from courses, to ensure the effective date of the student?s change in enrollment status is accurately reported to the NSLDS. Management?s Response: Management agrees with the finding.
Finding: 2020-001 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster CFDA #?s: 84.007, 84.033, 84.063, 84.268 Finding Summary: Pell, 34 CFR 690.83(b)(2) and Direct Loan, 34 CFR 685.309) states that institutions are required to report enrollment information under the Pell grant and the Direct loan program via the National Student Loan Data System (NSLDS) (OMB No. 1845-0035). Institutions are responsible for both the accuracy and timelines of the enrollment reports. During the review of Enrollment Reporting, there were 2 instances out of 41 where the date of withdrawal per the College?s records did not agree to the date of withdrawal per the NSLDS. Responsible Individuals: Heidi Balster, Director of Student Financial Aid; Christina Grammens, Assistant Director of Student Financial Aid Corrective Action Plan: To ensure the accuracy of Enrollment Reporting, Northern Wyoming Community College District (NWCCD) will cross-check student enrollment status and status date between the National Student Clearinghouse (NSC) and the National Student Loan Data System (NSLDS). The Institutional Research Office will use a methodology to randomly select 40 students from each enrollment report submission to the NSC. This selection process will occur monthly, following the week after all NSLDS errors are corrected. Both the Financial Aid Office and Institutional Research Office will review the sample of 40 students to verify each selected student is being reported correctly to both the NSC and NSLDS. Any identified enrollment reporting error(s) within the student sample will be manually corrected via the NSC and NSLDS within one business day. Anticipated Completion Date: December 15th, 2020
During our testing over reporting for the student aid portion, we noted that the report required to be publicly available 45-days after the 30-day submission was late by 2 days and therefore the College did not meet the timeliness requirement. Cause: The person who oversaw the process was out of the office due to a family emergency and therefore the submission was not publicly available by the required date. Effect: The District?s 45-day report was uploaded to their website 2 days late. Questioned Costs: None reported Context/Sampling: None Repeat Finding from Prior Year: No Recommendation: The District should ensure that if an individual is out of office, there is a backup available to ensure the timeliness of any reporting requirement is met. Management?s Response: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2020-002 Direct Programs ? Department of Education CFDA# 84.425E COVID-19 - Higher Education Emergency Relief Funds ? Student Share Reporting Significant Deficiency in Internal Control Over Compliance Criteria: Section 18004(a)(1) of The Coronavirus Aid, Relief, and Economic Security Act required that institutions that received the HEERF 18004(a)(1) Student Aid Portion award to publicly post certain information on their website no later than 30 days after their award and update that information every 45 days thereafter. Condition: During our testing over reporting for the student aid portion, we noted that the report required to be publicly available 45-days after the 30-day submission was late by 2 days and therefore the College did not meet the timeliness requirement. Cause: The person who oversaw the process was out of the office due to a family emergency and therefore the submission was not publicly available by the required date. Effect: The District?s 45-day report was uploaded to their website 2 days late. Questioned Costs: None reported Context/Sampling: None Repeat Finding from Prior Year: No Recommendation: The District should ensure that if an individual is out of office, there is a backup available to ensure the timeliness of any reporting requirement is met. Management?s Response: Management agrees with the finding.
Finding: 2020-002 Federal Agency Name: Department of Education Program Name: COVID-19 ? Higher Education Emergency Relief Funds ? Student Share CFDA #?s: 84.425E Finding Summary: Section 18004(a)(1) of The Coronavirus Aid, Relief, and Economic Security Act required that institutions that received the HEERF 18004(a)(1) Student Aid Portion award to publicly post certain information on their website no later than 30 days after their award and update that information every 45 days thereafter. During the auditor?s testing over reporting for the student aid portion, they noted that the report required to be publicly available 45-days after the 30-day submission was late by 2 days and therefore the College did not meet the timeliness requirement. Responsible Individuals: Gina Kidneigh, Controller, and Cheryl Heath, Vice President of Finance and Administration Corrective Action Plan: All reporting requirements and deadlines will be recorded on the calendars of the Assistant Vice President of Finance/Controller, Staff Accountant and the appropriate grant manager or director. The responsibility of completing and filing programmatic reports will fall, first, on the appropriate grant manager, then the Staff Accountant and finally the AVP of Finance/Controller. The responsibility of completing and filing financial reports will fall, first, on the AVP of Finance/Controller, then the Staff Accountant and finally the appropriate grant manager. Anticipated Completion Date: 2/28/2021
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
During our testing of compliance with Return of Title IV Funds (R2T4), there was 1 instance out of 39 where the District used the incorrect information in the ?Amount that Could Have Been Disbursed? column, which led to the incorrect amount calculated in the R2T4 calculation. Cause: The College?s existing control procedures for reviewing R2T4 calculations was not strong enough to identify the incorrect information was used in the calculation. Effect: The District incorrectly calculated the amount of Title IV funds to be returned, causing an over payment of funds returned to the Department of Education. Questioned Costs: None Reported Context/Sampling: A nonstatistical sample of 39 students out of 193 who received Title IV aid and withdrew from the academic terms were selected for R2T4 testing. Repeat Finding from Prior Year: No / Recommendation: The District should review the current control process over the R2T4 calculations to ensure that any manual overrides are reviewed for accuracy. Views of Responsible Officials: The District agrees with the finding.
Show full finding ▾Hide full finding ▴2019-001 Direct Programs ? Department of Education CFDA# 84.063, 84.007, 84.268, 84.033 Student Financial Aid Cluster Special Tests and Provisions: Return of Title Funds (R2T4) Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR Section 668.22 states that 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. Condition: During our testing of compliance with Return of Title IV Funds (R2T4), there was 1 instance out of 39 where the District used the incorrect information in the ?Amount that Could Have Been Disbursed? column, which led to the incorrect amount calculated in the R2T4 calculation. Cause: The College?s existing control procedures for reviewing R2T4 calculations was not strong enough to identify the incorrect information was used in the calculation. Effect: The District incorrectly calculated the amount of Title IV funds to be returned, causing an over payment of funds returned to the Department of Education. Questioned Costs: None Reported Context/Sampling: A nonstatistical sample of 39 students out of 193 who received Title IV aid and withdrew from the academic terms were selected for R2T4 testing. Repeat Finding from Prior Year: No / Recommendation: The District should review the current control process over the R2T4 calculations to ensure that any manual overrides are reviewed for accuracy. Views of Responsible Officials: The District agrees with the finding.
Finding 2019-001 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.007, 84.033, 84.063, 84.268 Finding Summary: 34 CFR Section 668.22(e) states that the unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student from the amount of Title IV aid that was disbursed to the student as of the date of the institution?s determination that the student withdrew. During the review of the Return of Title IV funds calculation, there was 1 instance out of 39 return calculations reviewed in which the amount earned by the student used in the calculation was not correct. Responsible Individuals: Heidi Balster, Director of Financial Aid; Christina Grammens, Assistant Director of Financial Aid Corrective Action Plan: Prior to performing a required Return to Title IV (R2T4) calculation, the Financial Aid Office will review each student?s record to ensure the calculation will processed on the correct Title IV funds that have been or will be disbursed to a student?s account. If it is determined that a student?s transmitted Title IV aid award (Pell, FSEOG, Direct Loans) requires an adjustment to the aid award due to never attending a class(es) the Financial Aid Office will complete the following steps prior to processing the R2T4 calculation: 1. Make appropriate adjustments to the aid award amount 2. Run the Colleague?s Batch FA Transmittal Register (FATR) process and review aid adjustments 3. Notify the Business Office to have them run the Batch FA Transmittal Update (FATP) process Following this corrective action plan will ensure that all R2T4 calculations will be processed on the correct Title IV disbursed amount(s). Anticipated Completion Date: Implemented 07/01/19
2018-001
FAC accepted this audit on December 16, 2018 — management decision was due June 16, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 11, 2017 — management decision was due June 11, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 3, 2017 — management decision was due July 3, 2017.
GSA_MIGRATION
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