EIN: 941196217
UEI: JNK1LEJNM686
Audited by: WINDES, INC.
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 9, 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 June 9, 2026 (81 days ago).
What is a management decision? →FAC accepted this audit on December 10, 2024 — management decision was due June 10, 2025.
FAC accepted this audit on December 5, 2023 — management decision was due June 5, 2024.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
FAC accepted this audit on September 21, 2022 — management decision was due March 21, 2023.
For students selected for testing, the School did not accurately report the student?s change in enrollment status to ?Graduated? to the National Student Loan Data System (?NSLDS?). Criteria: Enrollment information is used to determine if the student is still considered in school, must be moved into repayment, or is eligible for an in-school deferment. Title 34, Section 685.309(b)(2) of the CFR states 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 within the timeframe prescribed by the Secretary. Effect: In accordance with 34 CFR 668.84, the Secretary of Education may levy fines and/or penalties on the institution or suspend future participation in federal student financial assistance programs for failure to comply with the requirements applicable to Title IV of the Higher Education Act (HEA). Context: A sample of 4 students with a change in status (either leave of absence or graduated) was selected for audit from a Population of 56 students who received some form of Title IV aid during the audit period. Our test found that the 3 students whose status changed to ?Graduated? were reported as ?Leave of Absence? to the NSLDS. Our sample was not a statistically valid sample. Recommendation: We recommend management implement changes in processes to ensure that student enrollment status for ?Graduated? students is properly reported to NSLDS in a timely manner to ensure compliance with Federal requirements. Management?s Response: Management agrees with the finding. Subsequent to the audit, management revised its process to include an additional report of students with a ?Graduate? status change with the regular reports sent to NSLDS. Additionally, management reviewed student statuses in NSLDS to ensure they were appropriately classified.
Show full finding ▾Hide full finding ▴Condition: For students selected for testing, the School did not accurately report the student?s change in enrollment status to ?Graduated? to the National Student Loan Data System (?NSLDS?). Criteria: Enrollment information is used to determine if the student is still considered in school, must be moved into repayment, or is eligible for an in-school deferment. Title 34, Section 685.309(b)(2) of the CFR states 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 within the timeframe prescribed by the Secretary. Effect: In accordance with 34 CFR 668.84, the Secretary of Education may levy fines and/or penalties on the institution or suspend future participation in federal student financial assistance programs for failure to comply with the requirements applicable to Title IV of the Higher Education Act (HEA). Context: A sample of 4 students with a change in status (either leave of absence or graduated) was selected for audit from a Population of 56 students who received some form of Title IV aid during the audit period. Our test found that the 3 students whose status changed to ?Graduated? were reported as ?Leave of Absence? to the NSLDS. Our sample was not a statistically valid sample. Recommendation: We recommend management implement changes in processes to ensure that student enrollment status for ?Graduated? students is properly reported to NSLDS in a timely manner to ensure compliance with Federal requirements. Management?s Response: Management agrees with the finding. Subsequent to the audit, management revised its process to include an additional report of students with a ?Graduate? status change with the regular reports sent to NSLDS. Additionally, management reviewed student statuses in NSLDS to ensure they were appropriately classified.
2021-03 ? Financial Aid Administration ? Control Deficiency Federal Agency: U.S. Department of Education Assistance Listing and Title: 84.268 Federal Direct Student Loan Program Questioned Cost: None Name of Contact Person: Juliet Chan / Owais Qureshi / Theresa Howard / Michael Badalov Estimated Completion Date: September 30th, 2022 Action Taken: Subsequent to the audit, management revised its process to include an additional report of students with a ?Graduate? status change with the regular reports sent to NSLDS. Additionally, management reviewed student statuses in NSLDS to ensure they were appropriately classified.
FAC accepted this audit on March 24, 2019 — management decision was due September 24, 2019.
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 2017.
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