The results of our audit disclosed deficiencies in internal control and/or instances of noncompliance or other matters that are considered reportable under Government Auditing Standards or OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. These items included the following: The College failed to provide student financial aid lenders timely notice of student status changes. Details are provided in the Audit Findings and Responses section of the report.