U.S. Department of Education Southwest Wisconsin Technical College (the District) respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024 to June 30, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT The audit did not disclose any matters required to be reported in accordance with Government Auditing Standards. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2025-001 Student Financial Assistance Cluster – Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the District review its processes and internal controls designed to mitigate the risk of noncompliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Southwest Wisconsin sends enrollment files of all students to the National Student Clearinghouse monthly, who then reports enrollment data to NSLDS. Southwest Tech will continue to work with the Student Information System (SIS) vendor to correct issues in the report used to submit Clearinghouse reports. Southwest Tech will work with the Clearinghouse on discrepancies between the Clearinghouse and NSLDS. Name of the contact person responsible for corrective action: Kelly Kelly, Controller Planned completion date for corrective action plan: June 30, 2026 *** If the U.S Department of Education has questions regarding this plan, please call Kelly Kelly, Controller, at (608) 822-2305.