Ohio’s state auditor issued a scathing report accusing Eastern Gateway Community College—now closed—of pervasive recordkeeping failures and financial mismanagement during 2022–23. Auditors flagged $17.3 million of federal student aid spending as insufficiently accounted for and cited dozens of instances of unsupported purchases, weak student records, and absent written policies. The report says federal Title IV compliance could be violated and repeats earlier Department of Education concerns that had already limited the college’s grant access and precipitated enrollment collapse. The findings underscore federal compliance risks and the consequences for institutions whose controls fail to meet audit standards.