EIN: 836001132
UEI: LXVYDN6CWHU7
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 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 July 9, 2026 (48 days ago).
What is a management decision? →Assistance Listing Numbers/Titles: #84.007, Federal Supplemental Educational Opportunity Grants; and #84.033, Federal Work-Study Program Federal Agency Name: U.S. Department of Education Award Number: N/A Award Year: July 1, 2024 - June 30, 2025 Criteria: Per 34 CFR 675.19(b)(3) and 676.19(b)(3), each year an institution shall submit a Fiscal Operations Report plus other information the Secretary requires. The institution shall ensure that the information reported is accurate and shall submit it on the form and at the time specified by the Secretary. Additionally, per Section E - Assessments and Expenditures - of the Fiscal Operations Report for 2023-24 and Application to Participate for 2025-26 (FISAP) Instructions, the tuition and fees revenue must be only for those students reported in Section D. Section D - Information on Enrollment - indicates that students who are enrolled in classes that do not count for credit or are high school students and are not regular students should not be included. Condition/context: The College did not report tuition and fees in Part II, Section E, Line 22 in accordance with the guidance reported in Section E of the FISAP Instructions. Cause: The College does not have controls in place to ensure that tuition and fees are accurately reported in the FISAP. Effect: If the College fails to comply with the terms and conditions of a Federal award, the Federal awarding agency may impose additional conditions, as described in 2 CFR 200.208, or implement other remedies for noncompliance, as described in 2 CFR 200.339. Additionally, incorrect reporting in the FISAP may result in incorrect award calculations by the Department of Education. The College may be required to return funds to which it is not entitled. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should implement an additional control to ensure that tuition and fees are accurately reported in the FISAP. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
Show full finding ▾Hide full finding ▴Assistance Listing Numbers/Titles: #84.007, Federal Supplemental Educational Opportunity Grants; and #84.033, Federal Work-Study Program Federal Agency Name: U.S. Department of Education Award Number: N/A Award Year: July 1, 2024 - June 30, 2025 Criteria: Per 34 CFR 675.19(b)(3) and 676.19(b)(3), each year an institution shall submit a Fiscal Operations Report plus other information the Secretary requires. The institution shall ensure that the information reported is accurate and shall submit it on the form and at the time specified by the Secretary. Additionally, per Section E - Assessments and Expenditures - of the Fiscal Operations Report for 2023-24 and Application to Participate for 2025-26 (FISAP) Instructions, the tuition and fees revenue must be only for those students reported in Section D. Section D - Information on Enrollment - indicates that students who are enrolled in classes that do not count for credit or are high school students and are not regular students should not be included. Condition/context: The College did not report tuition and fees in Part II, Section E, Line 22 in accordance with the guidance reported in Section E of the FISAP Instructions. Cause: The College does not have controls in place to ensure that tuition and fees are accurately reported in the FISAP. Effect: If the College fails to comply with the terms and conditions of a Federal award, the Federal awarding agency may impose additional conditions, as described in 2 CFR 200.208, or implement other remedies for noncompliance, as described in 2 CFR 200.339. Additionally, incorrect reporting in the FISAP may result in incorrect award calculations by the Department of Education. The College may be required to return funds to which it is not entitled. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should implement an additional control to ensure that tuition and fees are accurately reported in the FISAP. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
2025-002: Student Financial Audit Cluster - Reporting (Significant Deficiency) Corrective Action: The College has taken the following actions to implement the required additional control and ensure accurate tuition and fees reporting in the FISAP. • Systemic Data Isolation Control: The College has collaborated with its Institutional Research and Business Office staff to develop and implement a new report or query within the Student Information System (SIS). – This new control will automatically isolate and extract tuition and fees revenue only for students who meet the Section D criteria (regular students enrolled in credit-bearing classes). – This ensures that non-eligible tuition (e.g., non-credit, high school) is systematically excluded from the FISAP input data. • Segregation of Duties and Dual Review: The process for FISAP preparation has been revised to include a required dual-review step: – The Financial Aid Office will prepare the draft FISAP data using the new controlled data isolation report. – The Controller will perform a mandatory secondary verification of the total tuition and fee revenue reported in Part II, Section E, against the specific data extracted by the new systemic report. • Training and Procedure Documentation: Financial Aid and Business Office staff involved in the reporting process have been trained on the updated FISAP instructions and the mandatory use of the new systemic control to calculate Section E tuition and fees. The new control procedure has been documented in the College’s official FISAP preparation manual. Each different entity has the detailed instructions from the FISAP information. Anticipated Completion Date: 9/30/2025 Contact Person: Joyce Lubeck-Sonenberg
Assistance Listing Numbers/Titles: #84.007, Federal Supplemental Educational Opportunity Grants; #84.033, Federal Work-Study Program; #84.063, Federal Pell Grant Program; and #84.268, Federal Direct Student Loans Federal Agency Name: U.S. Department of Education Award Number: N/A Award Year: July 1, 2024 - June 30, 2025 Criteria: Per 34 CFR 668.165(a)(1), before an institution disburses Title IV funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each Title IV program, and how and when those funds will be disbursed. Condition/context: The College’s award notifications for the Fall 2024 semester did not include when the funds will be disbursed. As such, this information was not included in the files for 34 out of the 42 students selected for testing. Cause: The College believed that it was compliant by sending notifications on the day of disbursement. Once the issue was brought to the College’s attention, it modified the award notifications to include the required verbiage; however, the correction was not made until Spring 2025. Effect: If the College fails to comply with the terms and conditions of a Federal award, the Federal awarding agency may impose additional conditions, as described in 2 CFR 200.208, or implement other remedies for noncompliance, as described in 2 CFR 200.339. Questioned costs: None. Identification as a repeat finding: Yes. See 2024-004. Recommendation: The College should continue to include the disbursement date in award notifications or refer to the academic calendar (which includes disbursement dates) in all award notifications. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
Show full finding ▾Hide full finding ▴Assistance Listing Numbers/Titles: #84.007, Federal Supplemental Educational Opportunity Grants; #84.033, Federal Work-Study Program; #84.063, Federal Pell Grant Program; and #84.268, Federal Direct Student Loans Federal Agency Name: U.S. Department of Education Award Number: N/A Award Year: July 1, 2024 - June 30, 2025 Criteria: Per 34 CFR 668.165(a)(1), before an institution disburses Title IV funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each Title IV program, and how and when those funds will be disbursed. Condition/context: The College’s award notifications for the Fall 2024 semester did not include when the funds will be disbursed. As such, this information was not included in the files for 34 out of the 42 students selected for testing. Cause: The College believed that it was compliant by sending notifications on the day of disbursement. Once the issue was brought to the College’s attention, it modified the award notifications to include the required verbiage; however, the correction was not made until Spring 2025. Effect: If the College fails to comply with the terms and conditions of a Federal award, the Federal awarding agency may impose additional conditions, as described in 2 CFR 200.208, or implement other remedies for noncompliance, as described in 2 CFR 200.339. Questioned costs: None. Identification as a repeat finding: Yes. See 2024-004. Recommendation: The College should continue to include the disbursement date in award notifications or refer to the academic calendar (which includes disbursement dates) in all award notifications. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
2025-003: Student Financial Audit Cluster - Special Tests and Provisions: Disbursements to, or on Behalf of, Students (Significant Deficiency) Corrective Action: The College updated its award notification process, which took effect for the Spring 2025 term. All current and future award notifications now comply with 34 CFR 668.165(a)(1). Including the required information regarding when Title IV funds will be disbursed. Referencing the academic calendar, which clearly identifies the official disbursement dates for the term. To prevent recurrence of this finding, the College has implemented the following permanent measures: • Revised Award Notification Templates: All digital and physical award notification templates have been permanently updated to include dedicated fields for the disbursement date or a direct, clear reference to where the student can find the disbursement schedule. • Enhanced Pre-Release Compliance Review: A mandatory two-step review process has been added to the award notification workflow. This step verifies that all notifications meet the “amount, how, and when” Title IV disclosure requirements before they are sent to students. • Mandatory Staff Training: All Financial Aid staff have received and will receive annual training refreshers on the current federal notification requirements, specifically emphasizing the timing of disbursement disclosure, and the use of the updated, compliant templates. • Ongoing Monitoring and Internal Audits: The College will implement a quarterly internal review process where a sample of student award notifications will be checked for accuracy and full compliance with 34 CFR 668.165(a)(1) to ensure sustained adherence. Anticipated Completion Date: 6/30/2026 Contact Person: Joyce Lubeck-Sonenberg
2024-004
Assistance Listing Numbers/Titles: #84.063, Federal Pell Grant Program; and #84.268, Federal Direct Student Loans Federal Agency Name: U.S. Department of Education Award Number: N/A Award Year: July 1, 2024 - June 30, 2025 Criteria: Per 34 CFR 690.83, an institution shall submit, in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information the Secretary requires in connection with the funds advanced to it and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct. Additionally, per 34 CFR 685.309, upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary. Condition/context: Of the 23 students selected for testing: • Ten students were not reported to the National Student Loan Data System (NSLDS) with an accurate effective date. • Nine students’ statuses were not reported timely to NSLDS. • Three students’ withdrawn statuses were not reported to NSLDS. Cause: The College was following institutional policy, which was not compliant with 34 CFR 690.83 or 34 CFR 685.309. Effect: If the College fails to comply with the terms and conditions of a Federal award, the Federal awarding agency may impose additional conditions, as described in 2 CFR 200.208, or implement other remedies for noncompliance, as described in 2 CFR 200.339. Additionally, improper reporting of student status changes could impact students’ interest subsidy, repayment status, and/or Maximum Eligibility Period. Questioned costs: None. Identification as a repeat finding: Yes. See 2024-005. Recommendation: The College should implement controls to ensure the proper, accurate, and timely reporting of student status changes and all related pertinent information. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
Show full finding ▾Hide full finding ▴Assistance Listing Numbers/Titles: #84.063, Federal Pell Grant Program; and #84.268, Federal Direct Student Loans Federal Agency Name: U.S. Department of Education Award Number: N/A Award Year: July 1, 2024 - June 30, 2025 Criteria: Per 34 CFR 690.83, an institution shall submit, in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information the Secretary requires in connection with the funds advanced to it and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct. Additionally, per 34 CFR 685.309, upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary. Condition/context: Of the 23 students selected for testing: • Ten students were not reported to the National Student Loan Data System (NSLDS) with an accurate effective date. • Nine students’ statuses were not reported timely to NSLDS. • Three students’ withdrawn statuses were not reported to NSLDS. Cause: The College was following institutional policy, which was not compliant with 34 CFR 690.83 or 34 CFR 685.309. Effect: If the College fails to comply with the terms and conditions of a Federal award, the Federal awarding agency may impose additional conditions, as described in 2 CFR 200.208, or implement other remedies for noncompliance, as described in 2 CFR 200.339. Additionally, improper reporting of student status changes could impact students’ interest subsidy, repayment status, and/or Maximum Eligibility Period. Questioned costs: None. Identification as a repeat finding: Yes. See 2024-005. Recommendation: The College should implement controls to ensure the proper, accurate, and timely reporting of student status changes and all related pertinent information. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
2025-004: Student Financial Audit Cluster - Special Tests and Provisions: Enrollment Reporting (Significant Deficiency) Corrective Action: Casper College will implement a multifaceted plan to ensure compliance with enrollment reporting requirements under 34 CFR 690.83, 34 CFR 685.309, and NSLDS guidelines. Key corrective steps include: • Policy Revision: Formally updating institutional policies (Sections 10 and 3.11) to clarify and align the reporting roles of the Registrar and Financial Aid, mandating specific timelines for all status changes, including withdrawals. • Strengthened Internal Controls: Establishing a mandatory dual-verification process for withdrawal effective dates and R2T4 alignment and implementing weekly NSLDS monitoring by Financial Aid and monthly Registrar–Financial Aid reconciliation meetings. • Documentation and Training: Improving documentation standards, including a centralized digital archive, and providing mandatory joint cross-office training on NSLDS rules, SSCR error resolution, and accurate, effective date determination. Anticipated Completion Date: 4/30/2026 Contact Person: Joyce Lubeck-Sonenberg
2024-005
FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
2024-003: Student Financial Assistance Cluster - Reporting (Significant Deficiency) Assistance Listing Numbers/Titles: #84.007, Federal Supplemental Educational Opportunity Grants; and #84.033, Federal Work-Study Program Federal Agency Name: U.S. Department of Education Award Number: N/A Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR 675.19(b)(3) and 676.19(b)(3), each year, an institution shall submit a Fiscal Operations Report plus other information the Secretary requires. The institution shall ensure that the information reported is accurate and shall submit it on the form and at the time specified by the Secretary. Condition/context: The College was unable to provide documentation that supported the information reported in Part II, Section D, Line 7(a) and Part II, Section E, Line 22. Cause: The College does not have controls in place to retain all documentation utilized in preparation of the Fiscal Operations Report and Application to Participate (FISAP). Effect: If the College fails to comply with the terms and conditions of a Federal award, the Federal awarding agency may impose additional conditions, as described in 2 CFR 200.208, or implement other remedies for noncompliance, as described in 2 CFR 200.339. Additionally, incorrect reporting in the FISAP may result in incorrect award calculations by the Department of Education. The school may be required to return funds to which it is not entitled. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should implement controls to ensure that all reports, queries, etc. utilized in the preparation of the FISAP are retained. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
Show full finding ▾Hide full finding ▴2024-003: Student Financial Assistance Cluster - Reporting (Significant Deficiency) Assistance Listing Numbers/Titles: #84.007, Federal Supplemental Educational Opportunity Grants; and #84.033, Federal Work-Study Program Federal Agency Name: U.S. Department of Education Award Number: N/A Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR 675.19(b)(3) and 676.19(b)(3), each year, an institution shall submit a Fiscal Operations Report plus other information the Secretary requires. The institution shall ensure that the information reported is accurate and shall submit it on the form and at the time specified by the Secretary. Condition/context: The College was unable to provide documentation that supported the information reported in Part II, Section D, Line 7(a) and Part II, Section E, Line 22. Cause: The College does not have controls in place to retain all documentation utilized in preparation of the Fiscal Operations Report and Application to Participate (FISAP). Effect: If the College fails to comply with the terms and conditions of a Federal award, the Federal awarding agency may impose additional conditions, as described in 2 CFR 200.208, or implement other remedies for noncompliance, as described in 2 CFR 200.339. Additionally, incorrect reporting in the FISAP may result in incorrect award calculations by the Department of Education. The school may be required to return funds to which it is not entitled. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should implement controls to ensure that all reports, queries, etc. utilized in the preparation of the FISAP are retained. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
2024-003: Student Financial Audit Cluster - Reporting (Significant Deficiency) Corrective Action: Controls have been implemented to retain the documentation used in preparing the FISAP. All documentation for all pieces of the FISAP are now being stored electronically in a shared drive as well as on paper to be held in the Director’s office. Anticipated Completion Date: 9/13/2024 Contact Person: Laurie Johnstone
2024-004: Student Financial Assistance Cluster - Special Tests and Provisions: Disbursements to, or on Behalf of, Students (Significant Deficiency) Assistance Listing Numbers/Titles: #84.007, Federal Supplemental Educational Opportunity Grants; #84.033, Federal Work-Study Program; #84.063, Federal Pell Grant Program; and #84.268, Federal Direct Student Loans Federal Agency Name: U.S. Department of Education Award Number: N/A Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR 668.165(a)(1), before an institution disburses Title IV funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each Title IV program, and how and when those funds will be disbursed. Condition/context: The College’s award notifications do not include when the funds will be disbursed. As such, this information was not included in the files of all 25 students selected for testing. Cause: The College believed that it was compliant by sending notifications on the day of disbursement. Effect: If the College fails to comply with the terms and conditions of a Federal award, the Federal awarding agency may impose additional conditions, as described in 2 CFR 200.208, or implement other remedies for noncompliance, as described in 2 CFR 200.339. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should include the disbursement date in award notifications or refer to the academic calendar (which includes disbursement dates) in all award notifications. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
Show full finding ▾Hide full finding ▴2024-004: Student Financial Assistance Cluster - Special Tests and Provisions: Disbursements to, or on Behalf of, Students (Significant Deficiency) Assistance Listing Numbers/Titles: #84.007, Federal Supplemental Educational Opportunity Grants; #84.033, Federal Work-Study Program; #84.063, Federal Pell Grant Program; and #84.268, Federal Direct Student Loans Federal Agency Name: U.S. Department of Education Award Number: N/A Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR 668.165(a)(1), before an institution disburses Title IV funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each Title IV program, and how and when those funds will be disbursed. Condition/context: The College’s award notifications do not include when the funds will be disbursed. As such, this information was not included in the files of all 25 students selected for testing. Cause: The College believed that it was compliant by sending notifications on the day of disbursement. Effect: If the College fails to comply with the terms and conditions of a Federal award, the Federal awarding agency may impose additional conditions, as described in 2 CFR 200.208, or implement other remedies for noncompliance, as described in 2 CFR 200.339. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should include the disbursement date in award notifications or refer to the academic calendar (which includes disbursement dates) in all award notifications. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
2024-004: Student Financial Audit Cluster - Special Tests and Provisions: Disbursements to or on Behalf of Students (Significant Deficiency) Corrective Action: Casper College’s award notifications have been updated to include when funds will be disbursed. In addition, the award notifications reference the Important Dates URL on the Casper College website for parents and students to refer to that include award disbursement dates. Anticipated Completion Date: 9/6/2024 Contact Person: Laurie Johnstone
2024-005: Student Financial Assistance Cluster - Special Tests and Provisions: Enrollment Reporting (Significant Deficiency) Assistance Listing Numbers/Titles: #84.063, Federal Pell Grant Program; and #84.268, Federal Direct Student Loans Federal Agency Name: U.S. Department of Education Award Number: N/A Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR 690.83, an institution shall submit, in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information the Secretary requires in connection with the funds advanced to it and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct. Additionally, per 34 CFR 685.309, upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary (i) in the manner and format prescribed by the Secretary, and (ii) within the timeframe prescribed by the Secretary. Condition/context: Of the 24 students selected for testing: • Seven students’ withdrawn status was not reported to the National Student Loan Data System (NSLDS). • Eight students were not reported to NSLDS with an accurate withdrawal date. • Eight students’ statuses were not reported timely to NSLDS. Cause: The College was following institutional policy, which was not compliant with 34 CFR 690.83 or 34 CFR 685.309. Effect: If the College fails to comply with the terms and conditions of a Federal award, the Federal awarding agency may impose additional conditions, as described in 2 CFR 200.208, or implement other remedies for noncompliance, as described in 2 CFR 200.339. Additionally, improper reporting of student status changes could impact students’ interest subsidy, repayment status, and/or maximum eligibility period. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should implement controls to ensure the proper, accurate, and timely reporting of student status changes and all related pertinent information. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
Show full finding ▾Hide full finding ▴2024-005: Student Financial Assistance Cluster - Special Tests and Provisions: Enrollment Reporting (Significant Deficiency) Assistance Listing Numbers/Titles: #84.063, Federal Pell Grant Program; and #84.268, Federal Direct Student Loans Federal Agency Name: U.S. Department of Education Award Number: N/A Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR 690.83, an institution shall submit, in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information the Secretary requires in connection with the funds advanced to it and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct. Additionally, per 34 CFR 685.309, upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary (i) in the manner and format prescribed by the Secretary, and (ii) within the timeframe prescribed by the Secretary. Condition/context: Of the 24 students selected for testing: • Seven students’ withdrawn status was not reported to the National Student Loan Data System (NSLDS). • Eight students were not reported to NSLDS with an accurate withdrawal date. • Eight students’ statuses were not reported timely to NSLDS. Cause: The College was following institutional policy, which was not compliant with 34 CFR 690.83 or 34 CFR 685.309. Effect: If the College fails to comply with the terms and conditions of a Federal award, the Federal awarding agency may impose additional conditions, as described in 2 CFR 200.208, or implement other remedies for noncompliance, as described in 2 CFR 200.339. Additionally, improper reporting of student status changes could impact students’ interest subsidy, repayment status, and/or maximum eligibility period. Questioned costs: None. Identification as a repeat finding: No. Recommendation: The College should implement controls to ensure the proper, accurate, and timely reporting of student status changes and all related pertinent information. Views of responsible officials and planned corrective actions: Management concurs with the finding. See Exhibit I.
2024-005: Student Financial Audit Cluster - Special Tests and Provisions: Enrollment Reporting (Significant Deficiency) Corrective Action: Upon investigation, we discovered that even though Casper College is reporting our enrollment to the National Student Clearinghouse (NSC) in a timely fashion, those reports are not always being sent to the National Student Loan Data System (NSLDS) swiftly. We understand that NSC is a third-party servicer and ultimately, the institution is responsible for ensuring NSLDS is being updated properly. As a failsafe, Casper College has developed an internal audit procedure to manually update students in NSLDS to be in compliance with CFR 690.83. Anticipated Completion Date: 9/18/2024 Contact Person: Laurie Johnstone
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