Audit 295216

Special Tests and Provisions Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: OPEID Number – This is the OPEID for the location that the student is actually attending. Enrollment Effective Date – The date that the current enrollment status reported for a student was first effective. Enrollment Status – The student’s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z) Certification Date – The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition Significant Deficiency in Internal Control over Compliance – During our review of the enrollment reporting requirements it was observed that the enrollment effective date was not accurately reported to NSLDS for 48 out of the 60 students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and reported Title IV awards for approximately 13,319 students during the fiscal year. Effect The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. Cause The District did not accurately report enrollment effective dates for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Special Tests and Provisions Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: OPEID Number – This is the OPEID for the location that the student is actually attending. Enrollment Effective Date – The date that the current enrollment status reported for a student was first effective. Enrollment Status – The student’s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z) Certification Date – The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition Significant Deficiency in Internal Control over Compliance – During our review of the enrollment reporting requirements it was observed that the enrollment effective date was not accurately reported to NSLDS for 48 out of the 60 students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and reported Title IV awards for approximately 13,319 students during the fiscal year. Effect The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. Cause The District did not accurately report enrollment effective dates for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Special Tests and Provisions Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: OPEID Number – This is the OPEID for the location that the student is actually attending. Enrollment Effective Date – The date that the current enrollment status reported for a student was first effective. Enrollment Status – The student’s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z) Certification Date – The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition Significant Deficiency in Internal Control over Compliance – During our review of the enrollment reporting requirements it was observed that the enrollment effective date was not accurately reported to NSLDS for 48 out of the 60 students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and reported Title IV awards for approximately 13,319 students during the fiscal year. Effect The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. Cause The District did not accurately report enrollment effective dates for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Special Tests and Provisions Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: OPEID Number – This is the OPEID for the location that the student is actually attending. Enrollment Effective Date – The date that the current enrollment status reported for a student was first effective. Enrollment Status – The student’s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z) Certification Date – The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition Significant Deficiency in Internal Control over Compliance – During our review of the enrollment reporting requirements it was observed that the enrollment effective date was not accurately reported to NSLDS for 48 out of the 60 students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and reported Title IV awards for approximately 13,319 students during the fiscal year. Effect The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. Cause The District did not accurately report enrollment effective dates for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Special Tests and Provisions Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: OPEID Number – This is the OPEID for the location that the student is actually attending. Enrollment Effective Date – The date that the current enrollment status reported for a student was first effective. Enrollment Status – The student’s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z) Certification Date – The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition Significant Deficiency in Internal Control over Compliance – During our review of the enrollment reporting requirements it was observed that the enrollment effective date was not accurately reported to NSLDS for 48 out of the 60 students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and reported Title IV awards for approximately 13,319 students during the fiscal year. Effect The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. Cause The District did not accurately report enrollment effective dates for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Special Tests and Provisions Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: OPEID Number – This is the OPEID for the location that the student is actually attending. Enrollment Effective Date – The date that the current enrollment status reported for a student was first effective. Enrollment Status – The student’s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z) Certification Date – The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition Significant Deficiency in Internal Control over Compliance – During our review of the enrollment reporting requirements it was observed that the enrollment effective date was not accurately reported to NSLDS for 48 out of the 60 students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and reported Title IV awards for approximately 13,319 students during the fiscal year. Effect The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. Cause The District did not accurately report enrollment effective dates for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Special Tests and Provisions Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: OPEID Number – This is the OPEID for the location that the student is actually attending. Enrollment Effective Date – The date that the current enrollment status reported for a student was first effective. Enrollment Status – The student’s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z) Certification Date – The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition Significant Deficiency in Internal Control over Compliance – During our review of the enrollment reporting requirements it was observed that the enrollment effective date was not accurately reported to NSLDS for 48 out of the 60 students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and reported Title IV awards for approximately 13,319 students during the fiscal year. Effect The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. Cause The District did not accurately report enrollment effective dates for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Special Tests and Provisions Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: OPEID Number – This is the OPEID for the location that the student is actually attending. Enrollment Effective Date – The date that the current enrollment status reported for a student was first effective. Enrollment Status – The student’s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z) Certification Date – The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition Significant Deficiency in Internal Control over Compliance – During our review of the enrollment reporting requirements it was observed that the enrollment effective date was not accurately reported to NSLDS for 48 out of the 60 students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and reported Title IV awards for approximately 13,319 students during the fiscal year. Effect The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. Cause The District did not accurately report enrollment effective dates for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Special Tests and Provisions Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: OPEID Number – This is the OPEID for the location that the student is actually attending. Enrollment Effective Date – The date that the current enrollment status reported for a student was first effective. Enrollment Status – The student’s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z) Certification Date – The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition Significant Deficiency in Internal Control over Compliance – During our review of the enrollment reporting requirements it was observed that the enrollment effective date was not accurately reported to NSLDS for 48 out of the 60 students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and reported Title IV awards for approximately 13,319 students during the fiscal year. Effect The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. Cause The District did not accurately report enrollment effective dates for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

Special Tests and Provisions Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: OPEID Number – This is the OPEID for the location that the student is actually attending. Enrollment Effective Date – The date that the current enrollment status reported for a student was first effective. Enrollment Status – The student’s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z) Certification Date – The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition Significant Deficiency in Internal Control over Compliance – During our review of the enrollment reporting requirements it was observed that the enrollment effective date was not accurately reported to NSLDS for 48 out of the 60 students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and reported Title IV awards for approximately 13,319 students during the fiscal year. Effect The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. Cause The District did not accurately report enrollment effective dates for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.