Audit 386921

FY End
2025-06-30
Total Expended
$2.69M
Findings
4
Programs
8
Year: 2025 Accepted: 2026-02-12
Auditor: WIPFLI LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1173333 2025-003 Material Weakness Yes N
1173334 2025-003 Material Weakness Yes N
1173335 2025-003 Material Weakness Yes N
1173336 2025-003 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.063 FEDERAL PELL GRANT PROGRAM $1.53M Yes 1
84.268 FEDERAL DIRECT STUDENT LOANS $650,864 Yes 1
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $185,706 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $96,828 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $72,001 Yes 1
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $71,472 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $60,000 Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $24,435 Yes 0

Contacts

Name Title Type
LKN5VJQFWMA5 Megan Gerber Auditee
7153654412 Rob Ganschow Auditor
No contacts on file

Notes to SEFA

The District does not have subrecipients of its federal or state awards.
Federal revenues per statement of revenues, expenses, and changes in net position of $2,043,970 plus financial aid not recognized as revenue Federal Direct Loans of $650,864, totals the federal revenues on the Schedule of Expenditures of Federal Awards $2,694,834. State revenue per the statement of revenues, expenses, and changes in net position $18,853,417, plus state aid not recognized as revenue $408,430, less Personal Property Aid $31,339, Payments in Lieu of Taxes $24,542, and Aid in Lieu Computer Taxes $3,722, totals the state revenues on the Schedule of Expenditures of State Awards $19,202,244.

Finding Details

2025-003: Special Tests and Provisions - NSLDS Reporting Criteria – Institutions are responsible for accurately reporting all Campus-Level record data elements to NSLDS. Condition – The examination disclosed 1 student, out of 25 student files tested for enrollment status changes, whose enrollment status effective date was reported inaccurately. According to the student's academic record, the student dropped on November 15, 2024; however, the effective date reported to NSLDS was November 18, 2024. Cause – The institution did not update NSLDS with the correct effective date. Effect – The student's enrollment status was not accurately reflected in NSLDS. Recommendation – We recommend that the institution strengthen oversight procedures to ensure that student enrollment status changes are reported accurately and timely to NSLDS. Management’s Response – Upon notification of the reporting error, the institution corrected the enrollment status effective date in both the National Student Clearinghouse (NSC) and NSLDS to reflect the student's actual withdrawal date of November 15, 2024. To prevent future reporting errors, the Registrar's Office will implement an additional procedural verification step in the enrollment status reporting process. This step will include a review of effective dates prior to submission to NSC and NSLDS. The Registrar will also ensure appropriate staff training and oversight as process documentation is developed and implemented in the new student information system.