Corrective Action Plans

Finding 1165237 (2025-001)

Material Weakness 2025

Remington College

TX

Student Financial Aid Eligibility

The Institution has reviewed the details of the finding and determined the error to be due to human error and the responsibility of the Institution. Subsequent to the audit, the Institution refunded $350 in 2023-2024 Federal Pell Grant program funds on behalf of student #20 (VR). In addition the Ins...

The Institution has reviewed the details of the finding and determined the error to be due to human error and the responsibility of the Institution. Subsequent to the audit, the Institution refunded $350 in 2023-2024 Federal Pell Grant program funds on behalf of student #20 (VR). In addition the Institution refunded $419 in 2024-2025 Federal Pell Grant program funds on behalf of student #2 (EL). These two students over-award was due to a schedule or grade change that took place after the start of student’s term or payment period. The Institution will implement reporting from our SIS to monitor schedule or grade changes that take place after the start of a student’s term or payment period.

View Audit 375631

Finding 1165227 (2025-001)

Material Weakness 2025

Mitchell Hamline School of Law

MN

Student Financial Aid Reporting Significant Deficiency

Recommendation: We recommend Mitchell Hamline School of Law review its reporting procedures to ensure the students' statuses are timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...

Recommendation: We recommend Mitchell Hamline School of Law review its reporting procedures to ensure the students' statuses are timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Starting in January 2026, the Registrar’s Office will be performing the monthly reporting. In preparation for this change in responsibilities, Student Financial Aid has provided training to multiple individuals in the Registrar’s Office along with detailed documented procedures. Student Financial Aid and the Registrar’s Office will coordinate responses/requests from NSLDS. Name(s) of the contact person(s) responsible for corrective action: Sheila Tolley, Executive Registrar and Nick Anderson, Director of Financial Aid Planned completion date for corrective action plan: Spring Semester 2026

View Audit 375564

Finding 1165224 (2025-003)

Material Weakness 2025

Doane University

NE

Student Financial Aid Subrecipient Monitoring

Finding 2025-003 Condition Of the sample of 25 disbursements, seven students tested did not receive proper notification of the student's right, or the parent's right to cancel any portion of the loans to be distributed. The sample was not a statistically valid sample. Corrective Action Plan To addre...

Finding 2025-003 Condition Of the sample of 25 disbursements, seven students tested did not receive proper notification of the student's right, or the parent's right to cancel any portion of the loans to be distributed. The sample was not a statistically valid sample. Corrective Action Plan To address this issue, the ERP notification process has been updated to ensure students receive clear and compliant communications regarding Direct Loan disbursements. Name(s) of Contact Person(s) Responsible for Corrective Action: Susan Collins, Director of Financial Aid Completion Date: October 17, 2025 Linda Scholting CFO 10/29/2025 Doc Management Response: Management has updated notification processes to ensure appropriate and timely notifications are sent to students.

View Audit 375536

Finding 1165223 (2025-002)

Material Weakness 2025

Doane University

NE

Student Financial Aid Subrecipient Monitoring Reporting

Finding 2025-002 Condition Of 25 students tested, the status date for one selected student was not reported in a timely manner on the campus level in the National Student Loan Data System (NSLDS). The sample was not statistically valid. Corrective Action Plan To address this issue, the Registrar’s O...

Finding 2025-002 Condition Of 25 students tested, the status date for one selected student was not reported in a timely manner on the campus level in the National Student Loan Data System (NSLDS). The sample was not statistically valid. Corrective Action Plan To address this issue, the Registrar’s Office will adjust the final spring submission date or add a fifth submission to ensure all spring updates are captured. This action resolves timing gaps caused by the non-term summer and the 60+ day interval between spring and fall semesters. Name(s) of Contact Person(s) Responsible for Corrective Action: Denise Ellis, Registrar Anticipated Completion Date: Spring submission dates will be modified or added by November 1, 2025 Linda Scholting CFO 10/29/2025 Management Response: Management has adjusted processes to ensure all student updates are correctly captured.

View Audit 375536

Finding 1165222 (2025-001)

Material Weakness 2025

Doane University

NE

Student Financial Aid Subrecipient Monitoring

Finding 2025-001 Condition During the year, there were no documented internal controls in place over the Title IV refund calculations. In the sample of 5 students who withdrew from the University, there was one student for whom the return was miscalculated. The result was too much aid being refunded...

Finding 2025-001 Condition During the year, there were no documented internal controls in place over the Title IV refund calculations. In the sample of 5 students who withdrew from the University, there was one student for whom the return was miscalculated. The result was too much aid being refunded. The sample was not statistically valid. Corrective Action Plan To address this issue, the Title IV Return of Funds Policy has been updated to strengthen accountability and compliance. All R2T4 calculations will be completed by the Financial Aid Counselor and reviewed by the Director, with signatures documenting internal controls. A checklist and quarterly reviews will ensure accuracy, and ERP integration within Ellucian Colleague, set for full implementation by October 31, 2025, will automate calculations and improve compliance monitoring. Name(s) of Contact Person(s) Responsible for Corrective Action: Susan Collins, Director of Financial Aid Anticipated Completion Date: October 31, 2025 Linda Scholting CFO 10/29/2025

View Audit 375536

Finding 1165211 (2025-001)

Material Weakness 2025

Baptist Bible College

MO

Student Financial Aid

Management agrees with the auditors’ finding and their recommendation. In August 2025, $712 of Federal Pell Grant funds were awarded to the first student in question and $260 of Federal Pell Grant funds were returned to the Department of Education for the fifth student in question. Since the remaini...

Management agrees with the auditors’ finding and their recommendation. In August 2025, $712 of Federal Pell Grant funds were awarded to the first student in question and $260 of Federal Pell Grant funds were returned to the Department of Education for the fifth student in question. Since the remaining three students were due additional Unsubsidized Federal Direct Loan funds, the College awarded additional institutional aid of $62, $93, and $93 to students two, three, and four, respectively. The Student Financial Aid Director will communicate with the Online Education Director and/or the Registrar to verify semester and enrollment dates and attend additional training webinars on R2T4 calculations hosted by the Department of Education. Anticipated Completion Date:The corrective action was completed in August 2025. Contact Person Brian Rains, Director of Financial Aid 417-268-6045

View Audit 375496

Finding 1165209 (2025-001)

Material Weakness 2025

Augustana College

IL

Student Financial Aid Reporting Significant Deficiency

Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action tak...

Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Augustana intends to modify the NSC/NSLDS monthly data file to ensure that campus and program enrollment dates are pulled from the appropriate data fields in the student information system. Additionally, Augustana intends to implement a step in the withdrawal process to ensure the change in status is reported accurately and timely. Name of the contact person responsible for corrective action: John Cage at johncage@augustana.edu Planned completion date for corrective action plan: January 30, 2026

View Audit 375481

Finding 1165195 (2025-001)

Material Weakness 2025

Southern Wesleyan University

SC

Reporting Student Financial Aid Eligibility

Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Will need to meet with academic records and determine if Doctorate program Dissertation 1-hour course can be coded and reported as full time to NSLDS Person Responsible for Corrective Action Plan: ...

Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Will need to meet with academic records and determine if Doctorate program Dissertation 1-hour course can be coded and reported as full time to NSLDS Person Responsible for Corrective Action Plan: Academic Records / Regina Bolding Harned - Registrar / Allison Sullivan – Director of Financial Aid Anticipated Date of Completion: 12/5/25

View Audit 375472

Finding 1165126 (2025-001)

Material Weakness 2025

Kansas City University

MO

Student Financial Aid Special Tests & Provisions Reporting

KCU will meet the requirements in accordance with 34 CFR Section 685.309 by reviewing the enrollment reporting submitted to NSLDS through the National Student Clearinghouse (NSC) each month and comparing to KCU’s student information system to ensure that all dates and information submitted for the m...

KCU will meet the requirements in accordance with 34 CFR Section 685.309 by reviewing the enrollment reporting submitted to NSLDS through the National Student Clearinghouse (NSC) each month and comparing to KCU’s student information system to ensure that all dates and information submitted for the month is accurate and timely. Contact Person: Cindy Miller Anticipated Completion Date: August 15, 2025

View Audit 375434

Finding 1165041 (2025-001)

Material Weakness 2025

Mid-State Technical College

WI

Student Financial Aid

It is our understanding that the issue is occurring for many instituations and appears to be due to changes in processes at the National Clearinghouse. We will monitor steps taken and updates made to maintain awareness of any resolution to the issue made at the Clearinghouse. We will also develop an...

It is our understanding that the issue is occurring for many instituations and appears to be due to changes in processes at the National Clearinghouse. We will monitor steps taken and updates made to maintain awareness of any resolution to the issue made at the Clearinghouse. We will also develop an internal process to review student status effective dates as reflected in NSLDS and make updates as needed.

View Audit 375137

Finding 1164991 (2025-002)

Material Weakness 2025

Donnelly College

KS

Student Financial Aid Period of Performance Reporting

Contact Person: Ron Dempsey, Controller Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. The College experienced some turnover during the year. The new director was unaware that the Cost of Attendance was not being updated when a change in the award ...

Contact Person: Ron Dempsey, Controller Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. The College experienced some turnover during the year. The new director was unaware that the Cost of Attendance was not being updated when a change in the award was submitted COD due to a change in the student’s schedule. The director is now aware that these changes must be updated manually in COD and has implemented procedures to ensure that the COA is reviewed whenever a revision to the student award is submitted to COD. The college will also confer with the software vendor to determine if any settings in the student information need to be corrected for this update to be automated. The new director of financial aid has been through substantial training in the last six months to better understand how the college’s software communicates with COD and has implemented procedures to ensure the timely submission of disbursements to COD after the disbursements have been made in the student information system. Anticipated Completion Date: Prior records with issues were corrected on September 1, 2025 and ongoing monitoring is taking place

View Audit 375093

Finding 1164990 (2025-001)

Material Weakness 2025

Donnelly College

KS

Student Financial Aid Internal Control / Segregation of Duties Eligibility

Contact Person: Ron Dempsey, Controller Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. This was an unusual circumstance where a student was withdrawn from the college before they were awarded any federal aid. The director has put in place procedure...

Contact Person: Ron Dempsey, Controller Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. This was an unusual circumstance where a student was withdrawn from the college before they were awarded any federal aid. The director has put in place procedures to review the eligibility for federal aid of any student who withdraws to determine whether a post withdrawal disbursement is appropriate. Anticipated Completion Date: January 1, 2026

View Audit 375093

Finding 1164881 (2025-005)

Material Weakness 2025

School District, City of Flint

MI

Student Financial Aid Allowable Costs / Cost Principles Reporting § 200.430

Improper Time & Effort Reporting Condition: 2 CFR 200.430 of the Uniform Guidance mandates that personnel compensation charged to federal awards must be based on records that accurately reflect the work performed. When an employee works on multiple cost objectives (e.g., multiple awards or activitie...

Improper Time & Effort Reporting Condition: 2 CFR 200.430 of the Uniform Guidance mandates that personnel compensation charged to federal awards must be based on records that accurately reflect the work performed. When an employee works on multiple cost objectives (e.g., multiple awards or activities), this often necessitates the use of personnel activity reports or similar timekeeping documents to accurately allocate salaries and wages. During the audit, we found that proper personnel activity reports were not being maintained for multiple cost objective employees charged to Title IV and to the Special Education Cluster. While we were able to support that the amounts charged to the grants were reasonable, through review of the employee's Outlook calendars, daily schedules, etc., the documentation required by federal guidance was not available. We recommend that management provide training to all multiple cost objective employees on how to properly document their time and then to Implement oversite procedures requiring that those personnel activity reports be submitted to management for review on a monthly basis. Corrective Action: The District has begun training all staff and grant Directors on the proper documentation required to properly support the time and effort employees spend on various grants. In addition, the Grant Director will begin reviewing this documentation on a periodic basis, to ensure complete compliance. Contact Person Responsible for Corrective Action: Chanda Cleaves, Executive Director of Finance Completion Date: This issue will be corrected moving forward.

View Audit 374765

Finding 1164877 (2025-002)

Material Weakness 2025

Maria L. Varisco-Rogers Charter School

NJ

Student Financial Aid Cash Management Internal Control / Segregation of Duties

In response to the findings from the 2025 ACFR, MLVR Charter school will be submitting a CFM CAP to homeroom. The CAP will address the following: 1. Reimbursement requests will be submitted at a minimum quarterly otherwise every two months. 2. Accounting software is updated and reviewed to ensure bu...

In response to the findings from the 2025 ACFR, MLVR Charter school will be submitting a CFM CAP to homeroom. The CAP will address the following: 1. Reimbursement requests will be submitted at a minimum quarterly otherwise every two months. 2. Accounting software is updated and reviewed to ensure budgeted amounts and carryover funds are properly recorded throughout the fiscal year.

View Audit 374759

Finding 1164857 (2025-003)

Material Weakness 2025

Dodge City Community College

KS

Student Financial Aid

Condition: During our review of the return of Title IV funds, we noted that there were 4 students in the fall that were reported late. Criteria: When a recipient of Title IV funds withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, t...

Condition: During our review of the return of Title IV funds, we noted that there were 4 students in the fall that were reported late. Criteria: When a recipient of Title IV funds withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must perform a Return of Title IV Funds calculation to determine the amount of Title IV assistance the student earned as of the student’s withdrawal date. Cause: Student Financial Aid personnel did not have the fall end of term submission set timely. Effect: Funds required to be sent back to the Department of Education are late. Perspective: Significant personnel changes were made at the end of the June 30, 2024 year and the fall term was the first time submitting the end of term report. Spring submissions were all timely. Recommendation: We recommend training of Student Financial Aid personnel on the rules and regulations over return of funds. In addition, we recommend that submissions dates are pre-determined and verified that they will be timely. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved are undergoing training to learn requirements. Processes and procedures have been developed to ensure timely calculations and refunds. In addition, they have changed submission dates to avoid issues in the future.

View Audit 374710

Finding 1164853 (2025-002)

Material Weakness 2025

Dodge City Community College

KS

Student Financial Aid Reporting

Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester...

Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester but the status of withdrawn or graduate were not reported timely on the NSLDS Enrollment Reporting roster files sent during that semester. Criteria: Per the NSLDS Enrollment Reporting Guide, a school should report all students that NSLDS includes in its request to the school on a roster file. This includes timely and accurate reporting of the status of the student of withdrawn or graduate. Cause: The status of the students were not timely reported to NSLDS. Effect: Students could potentially not be placed in grace or repayment status when they should be. Perspective: All withdrawn students tested were reported accurately, but there were a few fall students that were not submitted timely. Spring students tested were timely. The new Director came on in at the end of the June 30, 2024 year and worked to correct the reporting. The fall period was the first time through the submission, but by Spring, no issues remained. Recommendation: The College has moved up the initial reporting date after semester the semester ends to correct the timeliness issue. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved in enrollment reporting to the NSLDS agree with this finding and have already taken steps to ensure timely reporting in the future.

View Audit 374710

Finding 1164847 (2025-001)

Material Weakness 2025

Iliff School of Theology

CO

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Condition: The School did not have a documented Direct Loan quality assurance program in place during a significant portion of the year under audit. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student as...

Condition: The School did not have a documented Direct Loan quality assurance program in place during a significant portion of the year under audit. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student assistance programs. The School coordinated with this third-party processor to ensure that a documented quality assurance program was put into place in March 2025 and regularly exercised for compliance purposes. All documentation will be maintained. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: March 2025

View Audit 374691

Finding 1164751 (2025-002)

Material Weakness 2025

International Academy of Flint

MI

Cash Management Student Financial Aid Subrecipient Monitoring

see corrective action plan

View Audit 374476

Finding 1164706 (2025-001)

Material Weakness 2025

New England Law / Boston

MA

Student Financial Aid Special Tests & Provisions Eligibility

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2025 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the in...

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2025 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the institution, must be accurately reported within 30 days whenever attendance changes for a student, unless a roster will be submitted within 60 days. The changes include reductions or increases in attendance levels, withdrawals, graduations, and approved leaves of absence. It is the institution’s responsibility, as a participant in the Title IV aid programs, to monitor and report these changes to the National Student Loan Data System (“NSLDS”). (NSLDS Enrollment Reporting Guide November 2022 and 34 CFR 682.610) Condition Found Of the 16 students selected for enrollment reporting testing, seven students within the sample were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. Upon further inquiry, there were an additional 206 students included in the same batch reported to NSLDS that were not reported timely. Views of Responsible Officials and Planned Corrective Actions NELB is revising the use of the customized report to more accurately reflect student records and will leverage the student information system, Jenzabar, to produce enrollment reports. The Office of the Registrar, the Office of the Controller, and Office of Financial Aid will review the file for NELB graduates in the month of May and ensure 100% compliance with graduating reporting after submission. As part of the NELB year-end closing procedures, there will be an additional review in the month of June every year to ensure that the file of NELB graduates provided to the National Student Loan Data System is consistent and accurate. This year-end closing procedure will be initiated by the NELB Chief Financial Officer and will coordinate with the Office of Financial Aid, Office of the Registrar and the Controller’s Office. Names of Contact Persons Responsible for Corrective Action: Office of Financial Aid (Jenny Aquiar), Office of the Registrar (Max Brodsky) and the Controller’s Office (Sean Bendall). The NELB Chief Financial Officer (James White) will work collaboratively to ensure that the corrective action plan is completed by each of these three NELB departments by June 30, 2026. Anticipated Completion Date: June 30, 2026

View Audit 374416

Finding 1164671 (2025-003)

Material Weakness 2025

Union College

NE

Questioned Costs Student Financial Aid Eligibility

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University enhance system controls to ensure disbursements match awards. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The Fin...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University enhance system controls to ensure disbursements match awards. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Office normally attempts to disburse aid within the term for which it is designated. However, unusual workloads brought about by FAFSA disruptions, staffing reductions, and duty changes led to delays in the disbursement of some aid for the 2024-2025 school year. A significant amount of Fall 2024 and Spring 2025 aid was not disbursed until August and September 2025. While this does not fall outside of rules set by the Department of Education, later disbursements caused extra challenges for the Accounting Team and meant a delay in receiving federal funds into the organization. As of September 30, 2025, All Pell Grant and Federal Supplemental Education Opportunity Grant Funds for 2024-2025 were been dispersed — and the matching amounts have been certified by the Department of Education. All federal loans for 2024-2025 have been dispersed, with the exception of 11 students. Nine of the students still have not accepted or declined their loans. They have been given until October 15, or the loans will be rescinded. Two more students had errors that stopped disbursement. This issue is being resolved by the team within the next week. Actions taken to resolve the issue: The Financial Aid team is taking the following actions to ensure that financial aid is disbursed in the term it is awarded. (Note: there are always a few exceptions due to highly unusual circumstances.) • Restructuring the awarding process to disperse funds soon after Census Date, before manually checking each record for anomalies. In 2024-2025, the manual checking process was completed first, which dramatically delayed disbursement. • Restructuring duties to spread out the awarding processing among more than one team member to allow for it to be completed more quickly. • Reviewing and enhancing financial aid policies governing the awarding and disbursing process to ensure that the amounts match at the end of the fiscal year (May 31) for spring and fall terms, and at the end of the award year (August 1) for the summer term. Name(s) of the contact person(s) responsible for corrective action: Tricia Harris, Financial Aid Director Planned completion date for corrective action plan: The Financial Aid Office has already begun implementation of this action plan and will complete implementation before the end of the current school term.

View Audit 374299 Questioned Costs: $1

Finding 1164666 (2025-002)

Material Weakness 2025

Union College

NE

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Recommendation: We recommend the University implements procedures moving forward to ensure that all necessary MPN's are retained in accordance with the Perkins recordkeeping regulations. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to findi...

Recommendation: We recommend the University implements procedures moving forward to ensure that all necessary MPN's are retained in accordance with the Perkins recordkeeping regulations. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The process Union Adventist University follows to ensure promissory notes are signed is coordinated through Financial Aid. Financial Aid determines eligibility of awards and adds them to the student financial package. Once a loan has been accepted, Financial Aid has the student sign the promissory note. The loan is disbursed once the paperwork has been completed and reviewed. Perkins loans followed this procedure in the time they were available. The Perkins program is no longer active so there are no new promissory notes going forward. Student accounts is currently reviewing student files to ensure promissory notes, or documentation deemed appropriate by the Department of Education, are available for the Perkins loans that will be assigned to the Department of Education. Unfortunately, previous employees did not keep accurate records; this was brought to light when a new employee took over student accounts in August 2021. While the new employee has worked hard to track down all MPNs, we know that there are some that will never be found. As a result, this will likely be a repeat finding until all Perkins Loans are assigned or liquidated. It is our hope that this process will be completed by May 31, 2027. Promissory notes or documentation will be retained until the loans are either assigned or liquidated. Name(s) of the contact person(s) responsible for corrective action: Brandie Kolff van Oosterwyk, Controller Planned completion date for corrective action plan: We hope to assign or liquidate all Perkins loans by May 31, 2027. Until then, it is likely that this will be a recurring item on our corrective action report.

View Audit 374299

Finding 1164661 (2025-001)

Material Weakness 2025

Union College

NE

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the cam...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus and program level is aligning with the University. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The Records Office at Union Adventist University submits an enrollment report to the National Student Clearinghouse every 30 days to ensure that the National Student Loan Data System (NSLDS) receives the most accurate and up-to-date information. If any errors are identified, the Clearinghouse returns them to the university for correction. The Records Office reviews all error reports and resolves any issues. To ensure that accurate enrollment data is reported to NSLDS within the required effective dates, Union Adventist University will review and resolve the errors within 3-5 business days. Name(s) of the contact person(s) responsible for corrective action: Nicole Houdek, Director of Records/Registrar Planned completion date for corrective action plan: May 2026

View Audit 374299

Finding 1164652 (2025-001)

Material Weakness 2025

Kankakee Community College District 520

IL

Special Tests & Provisions Student Financial Aid Reporting

2025-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2025 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV ...

2025-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2025 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for one out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. This is a repeat finding of prior year finding 2024-001. Corrective Action Plan We have done two things to help us process R2T4s within the required timeframe. First, we added a column to our initial withdrawal report that calculates when the 30-day limit will be for each student. This helps keep us on track for the 30-day deadline for when we must perfom the R2T4 calculation. This report was implemented in June 2025. Secondly, we created a new report called the ROF Transmittal Report. This weekly report shows us all students that have had an R2T4 done in Colleague for the current semester and it compares their awarded amount to their transmitted amount. This helps us identify students whose aid has not been disbursed within a week of the R2T4 calculation being performed. This report also promotes transparency and communication between the Financial Aid office and the Accounting Office in our respective parts of the R2T4 process. This report was implemented in February 2025. Responsible Person for Corrective Action Plan Kendra Souligne Implementation Date of Corrective Action Plan June 2025

View Audit 374282

Finding 1164647 (2025-001)

Material Weakness 2025

Lincoln Land Community College

IL

Student Financial Aid Eligibility

2025-001: Missing Exit Counseling Documentation - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2025 Condition Found During our student file testing, we noted four students out of forty did not have documentation in their f...

2025-001: Missing Exit Counseling Documentation - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2025 Condition Found During our student file testing, we noted four students out of forty did not have documentation in their file that exit counseling was sent thirty days after the student withdrew. We consider the missing exit counseling to be a instance of noncompliance with the Eligibility Compliance Requirement. This is a repeat finding, see Prior Year Audit Findings 2024-002. Corrective Action Plan LLCC has developed reports to identify students who require exit counseling. The Financial Aid Compliance Coordinator is responsible for overseeing and administering exit counseling process for students who are graduating, withdrawing, or dropping below half-time enrollment. Responsibilities include ensuring compliance with federal regulations, providing accurate loan repayment information, and maintaining proper documentation of completed counseling sessions. Responsible Person for Corrective Action Plan Alison Mills Implementation Date of Corrective Action Plan FY26

View Audit 374251

Finding 1164580 (2025-002)

Material Weakness 2025

Dallas Christian College

TX

Student Financial Aid

Inaccurate and Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: The R2T4 findings were applicable to online students who may have stopped attending but neglected to initiate the withdrawal process. The students were assigned failing grades but were considered unofficial withdrawa...

Inaccurate and Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: The R2T4 findings were applicable to online students who may have stopped attending but neglected to initiate the withdrawal process. The students were assigned failing grades but were considered unofficial withdrawals. The financial aid office will review failing grades at the end of each module more closely by comparing the attendance record in the SIS (Campus Cafe) with the relevant online course sites (Moodle) to ensure the last date of attendance corresponds to the last activity date from the course site. In addition, the financial aid office will consult with the academic departments to ensure attendance records are properly entered on both the SIS and online course platforms. The financial aid office will work with our third-party servicer, FA Solutions, to process R2T4s for any online student with failing grade who attended less than 60% of a module or modules, unless the student meets other conditions that exempt them from the R2T4 calculation. Person Responsible for Corrective Action Plan: Jean-Claude St. Juste, Director of Financial Aid. Anticipated Date of Completion: February 27, 2026

View Audit 374192

Corrective Action Plans

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