Audit 300134

Federal Program: Student Financial Assistance Cluster - Federal Direct Student Loan Program Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.268 Federal Award Year: June 30, 2023 Criterion: Title IV regulations (34 CFR 685.309b) require that upon receipt of an enrollment report from the Secretary, Institutions must update all information included in the report and return the report to the Secretary; (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an Institution must notify the Secretary within 30 days after the date the Institution discover that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the Institution and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the Institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition and Context: For one student out of 25 selected for testing, the College did not notify the NSLDS in a timely matter for a change in enrollment status. Our sample was not statistically valid. Cause and Effect: The College failed to follow its procedures for reporting student status changes. The accuracy of Title IV student loan records depends heavily on the accuracy of the enrollment information reported by schools. If an institution does not review, update and verify student enrollment statuses, effective dates of the enrollment status and the anticipated completion dates, then the Title IV student loan records will be inaccurate in NSLDS. Recommendation: The College should implement a process and related to verify with NSLDS that all enrollment status information for all students is updated accurately and timely. Management Response: Management agrees with the finding. The Director of Financial Aid will continue to work closely with the Registrar’s Office to resolve the data reporting process and to ensure accurate and timely reporting of student enrollment data.

Federal Program: COVID-19-Education Stabilization Fund - Higher Education Emergency Relief Fund - Student and Institutional Aid Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.425E, 84.425F Federal Award Year: June 30, 2023 Criterion: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) Higher Education Emergency Relief Funds (HEERF) for quarterly reporting for all Sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires that institutions to prepare a report for each quarter for funds that are drawn down and disbursed/spent. The reports are to be posted on the institution’s website within 10 days of the calendar quarter end. Additionally, institutions are required to prepare an annual report and submit to the Department summarizing the uses of the HEERF funds for the calendar year. Condition and Context: There was no evidence maintained of timely reporting for the student or institutional reports for the quarters ending June 30, 2023 and the annual period ending December 31, 2022. Cause and Effect: The College also did not have sufficient documentary controls in place to maintain records of timely submission of all of the quarterly reports or annual report for the year. Recommendation: The College should implement a process and related control to ensure that HEERF reporting requirements are accurately met in a timely manner. Management Response: Management agrees with the finding. The Associate Vice President for Finance and Administration will coordinate the Communications and Marketing Division to ensure that all HEERF reports are posted to the College website in chronological order.

Federal Program: COVID-19-Education Stabilization Fund - Higher Education Emergency Relief Fund - Student and Institutional Aid Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.425E, 84.425F Federal Award Year: June 30, 2023 Criterion: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) Higher Education Emergency Relief Funds (HEERF) for quarterly reporting for all Sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires that institutions to prepare a report for each quarter for funds that are drawn down and disbursed/spent. The reports are to be posted on the institution’s website within 10 days of the calendar quarter end. Additionally, institutions are required to prepare an annual report and submit to the Department summarizing the uses of the HEERF funds for the calendar year. Condition and Context: There was no evidence maintained of timely reporting for the student or institutional reports for the quarters ending June 30, 2023 and the annual period ending December 31, 2022. Cause and Effect: The College also did not have sufficient documentary controls in place to maintain records of timely submission of all of the quarterly reports or annual report for the year. Recommendation: The College should implement a process and related control to ensure that HEERF reporting requirements are accurately met in a timely manner. Management Response: Management agrees with the finding. The Associate Vice President for Finance and Administration will coordinate the Communications and Marketing Division to ensure that all HEERF reports are posted to the College website in chronological order.

Federal Program: Student Financial Assistance Cluster - Federal Direct Student Loan Program Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.268 Federal Award Year: June 30, 2023 Criterion: Title IV regulations (34 CFR 685.309b) require that upon receipt of an enrollment report from the Secretary, Institutions must update all information included in the report and return the report to the Secretary; (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an Institution must notify the Secretary within 30 days after the date the Institution discover that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the Institution and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the Institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition and Context: For one student out of 25 selected for testing, the College did not notify the NSLDS in a timely matter for a change in enrollment status. Our sample was not statistically valid. Cause and Effect: The College failed to follow its procedures for reporting student status changes. The accuracy of Title IV student loan records depends heavily on the accuracy of the enrollment information reported by schools. If an institution does not review, update and verify student enrollment statuses, effective dates of the enrollment status and the anticipated completion dates, then the Title IV student loan records will be inaccurate in NSLDS. Recommendation: The College should implement a process and related to verify with NSLDS that all enrollment status information for all students is updated accurately and timely. Management Response: Management agrees with the finding. The Director of Financial Aid will continue to work closely with the Registrar’s Office to resolve the data reporting process and to ensure accurate and timely reporting of student enrollment data.

Federal Program: COVID-19-Education Stabilization Fund - Higher Education Emergency Relief Fund - Student and Institutional Aid Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.425E, 84.425F Federal Award Year: June 30, 2023 Criterion: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) Higher Education Emergency Relief Funds (HEERF) for quarterly reporting for all Sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires that institutions to prepare a report for each quarter for funds that are drawn down and disbursed/spent. The reports are to be posted on the institution’s website within 10 days of the calendar quarter end. Additionally, institutions are required to prepare an annual report and submit to the Department summarizing the uses of the HEERF funds for the calendar year. Condition and Context: There was no evidence maintained of timely reporting for the student or institutional reports for the quarters ending June 30, 2023 and the annual period ending December 31, 2022. Cause and Effect: The College also did not have sufficient documentary controls in place to maintain records of timely submission of all of the quarterly reports or annual report for the year. Recommendation: The College should implement a process and related control to ensure that HEERF reporting requirements are accurately met in a timely manner. Management Response: Management agrees with the finding. The Associate Vice President for Finance and Administration will coordinate the Communications and Marketing Division to ensure that all HEERF reports are posted to the College website in chronological order.

Federal Program: COVID-19-Education Stabilization Fund - Higher Education Emergency Relief Fund - Student and Institutional Aid Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.425E, 84.425F Federal Award Year: June 30, 2023 Criterion: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) Higher Education Emergency Relief Funds (HEERF) for quarterly reporting for all Sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires that institutions to prepare a report for each quarter for funds that are drawn down and disbursed/spent. The reports are to be posted on the institution’s website within 10 days of the calendar quarter end. Additionally, institutions are required to prepare an annual report and submit to the Department summarizing the uses of the HEERF funds for the calendar year. Condition and Context: There was no evidence maintained of timely reporting for the student or institutional reports for the quarters ending June 30, 2023 and the annual period ending December 31, 2022. Cause and Effect: The College also did not have sufficient documentary controls in place to maintain records of timely submission of all of the quarterly reports or annual report for the year. Recommendation: The College should implement a process and related control to ensure that HEERF reporting requirements are accurately met in a timely manner. Management Response: Management agrees with the finding. The Associate Vice President for Finance and Administration will coordinate the Communications and Marketing Division to ensure that all HEERF reports are posted to the College website in chronological order.