Audit 390280

FY End
2025-06-30
Total Expended
$5.85M
Findings
5
Programs
22
Year: 2025 Accepted: 2026-03-04

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1176458 2025-001 Material Weakness Yes L
1176459 2025-001 Material Weakness Yes L
1176460 2025-001 Material Weakness Yes L
1176461 2025-001 Material Weakness Yes L
1176462 2025-002 Material Weakness Yes L

Programs

Contacts

Name Title Type
QAP9NNDEWGZ8 Brigid Isackman Auditee
6107951702 Sara Doyle Auditor
No contacts on file

Notes to SEFA

The College is responsible for the performance of certain administrative duties with respect to the Federal Direct Loan Program. The balance of loans outstanding at June 30, 2025 consists of: Federal Direct Subsidized Loans at June 30, 2025 $ 166,856 Federal Direct Unsubsidized Loans at June 30, 2025 482,861 PLUS Loans at June 30, 2025 962,960 Total Federal Direct Student Loan Program $ 1,612,677
Program Cash Balances at June 30, 2025 $ - Program Loan Balances Outstanding at June 30, 2025 $ - The loan program noted above is administered directly by the College and balances and transactions relating to these programs are included in the College's financial statements. Perkins loans cancellations, under Federal Assistance Listing #84.037, for the year ended June 30, 2025 were $-0-. The Federal Perkins Loan Program was closed under a separate close out audit and was completed as of June 30, 2025.
The Institution is in compliance with the following institutional and program eligibility requirements under the Higher Education Act of 1965 and Federal regulations under 34 CFR 668.23: • Correspondence courses the institution offers under 34 CFR 600.?(b) and (g) • Regular students that enroll in correspondence courses under 34 CFR 600.?(b) and (g) • Institution's regular students that are incarcerated under 34 CFR 600.?(c) and (g) • Completion rates for confined or incarcerated individuals enrolled in non-degree programs at nonprofit institutions under 34 CFR 600.7(c)(3)(ii) and (g) • Institution's regular students that lack a high school diploma or its equivalent under 34 CFR 600.?(d) and (g) • Completion rates for short-term programs under 34 CFR 668.8(f) and (g) • Placement rates for short-term programs under https://www.ecfr.gov/current/title-34/subtitle-B/chapter-Vl/part-668/subpart-A/section-668.8 34 CFR 668.8(e)(2)

Finding Details

National Student Loan Data Systems (NSLDS} Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Federal Award Identification Number and Year: P063P242104, P007 A243601, P033A243601, P268K252104, all awards are for the 2024-2025 year Award Period: 7/1/24-6/30/25 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a roster file. The school is required to report enrollment status at both the school and program level. The school is required to report changes in the student's enrollment status, the effective date of the status and an anticipated completion date. An academic program is defined as the combination of the school's Office of Postsecondary Education Identification (OPEID) number and the program's Classification of Instructional Program (CIP) code, credential level, and published program length. ED requires the College to report changes in enrollment status and indicate the date that the changes occurred (34 CFR 685.309). Condition: Certain students' enrollment information was not reported accurately to the NSLDS. Questioned Costs: None Context: During our testing, 8 students out of a sample of 13 students tested, the reported effective date at the program level did not match the College's effective date. Cause: Enrollment information was not properly transmitted to NSLDS. Effect: Student enrollment information is not being accurately reported to the NSLDS. Repeat Finding: No. Auditors' Recommendation: The College should review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulations. Views of Responsible Officials: See attached corrective action plan.
Common Origination and Disbursement (COD) Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063Federal Award Identification Number and Year: P268K252104, award is for the 2024-2025 year Award Period: 7/1/24-6/30/25 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: Pell disbursement date and applied date was not properly reported to COD. Questioned Costs: None Context: During our testing of COD reporting for Pell, we noted 1 student out of a sample of 40 students tested, the disbursement date and applied date reported did not match the College. Cause: Disbursement date and applied date were incorrectly reported to COD. Effect: The College is not in compliance with reporting requirements to COD. Repeat Finding: No. Auditors' Recommendation: We recommend the College evaluate its procedures and policies around reporting to the COD to ensure that student information is reported accurately. Views of Responsible Officials: See attached corrective action plan.