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Miller College, a small private institution with about 275 students, is shutting down due to severe financial problems. The college, on the campus of Kellogg Community College, primarily offers upper division courses. The Battle Creek Enquirer reported that recent audits revealed financial challenges far greater than officials realized they faced, and that there was no way to get the college financially solvent. Among the problems appears to be that hundreds of thousands of dollars in federal aid may have been distributed in unauthorized ways. Western Michigan University announced Tuesday that it would offer assistance so that Miller students could complete their degrees.