Identification of the Federal Program - Student Financial Aid Cluster - Assistance Listing Nos. 84.007,
84.033, 84.063, and 84.268
Criteria - Institutions are required to report enrollment information under the Pell grant and the Direct Loan
program via the National Student Loan Data System (NSLDS). The administration of the Title IV programs
depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.
Institutions must review, update, and verify student enrollment statuses, program information, and effective
dates reported to NSLDS. Institutions are responsible for accurate reporting.
According to 34 CFR 685.309(2), the College is required to notify the Department of Education via the
NSLDS if a “student has ceased to be enrolled on at least a half-time basis for the period for which the loan
was intended”. Changes to status are required to be reported within 30 days of becoming aware of the
status change, or with the next schedule transmission of statuses if the scheduled transmission is within 60
days.
Condition - A sample of students were selected from the population of all students who received federal
student financial aid during the year ended September 30, 2023. We obtained the student records and
tested compliance with federal regulations for the specific loans and grants.
For 1 student selected for Enrollment Reporting testing, the withdrawal date per the NSLDS enrollment
detail did not agree to the withdrawal date per the College’s records.
For 17 students selected for Enrollment Reporting testing, the status change to withdrawn was not reported
within the 60 day reporting window after the status change was effective.
For 5 students selected for Enrollment Reporting testing, the student’s withdrawal was not reported to
NSLDS.
Cause - The College’s processes of internal controls for reporting enrollment information and timely
reporting of student status changes to NSLDS were not adequate.
Effect - Enrollment reporting to NSLDS did not include accurate information.
Student status changes were not reported to NSLDS within the required timeframe.
Recommendation - We recommend the College revise its processes for reporting enrollment information
and to timely report student status changes to NSLDS. The College should implement a process to review,
update, and verify student enrollment statuses that appear on the Enrollment Reporting roster files. We
also recommend that management implement controls to ensure reported changes are timely reported to
the NSLDS.
Views of Responsible Officials - Management agrees with the finding.
Identification of the Federal Program - Student Financial Aid Cluster - Assistance Listing Nos. 84.007,
84.033, 84.063, and 84.268
Criteria - Institutions are required to report enrollment information under the Pell grant and the Direct Loan
program via the National Student Loan Data System (NSLDS). The administration of the Title IV programs
depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.
Institutions must review, update, and verify student enrollment statuses, program information, and effective
dates reported to NSLDS. Institutions are responsible for accurate reporting.
According to 34 CFR 685.309(2), the College is required to notify the Department of Education via the
NSLDS if a “student has ceased to be enrolled on at least a half-time basis for the period for which the loan
was intended”. Changes to status are required to be reported within 30 days of becoming aware of the
status change, or with the next schedule transmission of statuses if the scheduled transmission is within 60
days.
Condition - A sample of students were selected from the population of all students who received federal
student financial aid during the year ended September 30, 2023. We obtained the student records and
tested compliance with federal regulations for the specific loans and grants.
For 1 student selected for Enrollment Reporting testing, the withdrawal date per the NSLDS enrollment
detail did not agree to the withdrawal date per the College’s records.
For 17 students selected for Enrollment Reporting testing, the status change to withdrawn was not reported
within the 60 day reporting window after the status change was effective.
For 5 students selected for Enrollment Reporting testing, the student’s withdrawal was not reported to
NSLDS.
Cause - The College’s processes of internal controls for reporting enrollment information and timely
reporting of student status changes to NSLDS were not adequate.
Effect - Enrollment reporting to NSLDS did not include accurate information.
Student status changes were not reported to NSLDS within the required timeframe.
Recommendation - We recommend the College revise its processes for reporting enrollment information
and to timely report student status changes to NSLDS. The College should implement a process to review,
update, and verify student enrollment statuses that appear on the Enrollment Reporting roster files. We
also recommend that management implement controls to ensure reported changes are timely reported to
the NSLDS.
Views of Responsible Officials - Management agrees with the finding.
Identification of the Federal Program - Student Financial Aid Cluster - Assistance Listing Nos. 84.007,
84.033, 84.063, and 84.268
Criteria - Institutions are required to report enrollment information under the Pell grant and the Direct Loan
program via the National Student Loan Data System (NSLDS). The administration of the Title IV programs
depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.
Institutions must review, update, and verify student enrollment statuses, program information, and effective
dates reported to NSLDS. Institutions are responsible for accurate reporting.
According to 34 CFR 685.309(2), the College is required to notify the Department of Education via the
NSLDS if a “student has ceased to be enrolled on at least a half-time basis for the period for which the loan
was intended”. Changes to status are required to be reported within 30 days of becoming aware of the
status change, or with the next schedule transmission of statuses if the scheduled transmission is within 60
days.
Condition - A sample of students were selected from the population of all students who received federal
student financial aid during the year ended September 30, 2023. We obtained the student records and
tested compliance with federal regulations for the specific loans and grants.
For 1 student selected for Enrollment Reporting testing, the withdrawal date per the NSLDS enrollment
detail did not agree to the withdrawal date per the College’s records.
For 17 students selected for Enrollment Reporting testing, the status change to withdrawn was not reported
within the 60 day reporting window after the status change was effective.
For 5 students selected for Enrollment Reporting testing, the student’s withdrawal was not reported to
NSLDS.
Cause - The College’s processes of internal controls for reporting enrollment information and timely
reporting of student status changes to NSLDS were not adequate.
Effect - Enrollment reporting to NSLDS did not include accurate information.
Student status changes were not reported to NSLDS within the required timeframe.
Recommendation - We recommend the College revise its processes for reporting enrollment information
and to timely report student status changes to NSLDS. The College should implement a process to review,
update, and verify student enrollment statuses that appear on the Enrollment Reporting roster files. We
also recommend that management implement controls to ensure reported changes are timely reported to
the NSLDS.
Views of Responsible Officials - Management agrees with the finding.
Identification of the Federal Program - Student Financial Aid Cluster - Assistance Listing Nos. 84.007,
84.033, 84.063, and 84.268
Criteria - Institutions are required to report enrollment information under the Pell grant and the Direct Loan
program via the National Student Loan Data System (NSLDS). The administration of the Title IV programs
depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.
Institutions must review, update, and verify student enrollment statuses, program information, and effective
dates reported to NSLDS. Institutions are responsible for accurate reporting.
According to 34 CFR 685.309(2), the College is required to notify the Department of Education via the
NSLDS if a “student has ceased to be enrolled on at least a half-time basis for the period for which the loan
was intended”. Changes to status are required to be reported within 30 days of becoming aware of the
status change, or with the next schedule transmission of statuses if the scheduled transmission is within 60
days.
Condition - A sample of students were selected from the population of all students who received federal
student financial aid during the year ended September 30, 2023. We obtained the student records and
tested compliance with federal regulations for the specific loans and grants.
For 1 student selected for Enrollment Reporting testing, the withdrawal date per the NSLDS enrollment
detail did not agree to the withdrawal date per the College’s records.
For 17 students selected for Enrollment Reporting testing, the status change to withdrawn was not reported
within the 60 day reporting window after the status change was effective.
For 5 students selected for Enrollment Reporting testing, the student’s withdrawal was not reported to
NSLDS.
Cause - The College’s processes of internal controls for reporting enrollment information and timely
reporting of student status changes to NSLDS were not adequate.
Effect - Enrollment reporting to NSLDS did not include accurate information.
Student status changes were not reported to NSLDS within the required timeframe.
Recommendation - We recommend the College revise its processes for reporting enrollment information
and to timely report student status changes to NSLDS. The College should implement a process to review,
update, and verify student enrollment statuses that appear on the Enrollment Reporting roster files. We
also recommend that management implement controls to ensure reported changes are timely reported to
the NSLDS.
Views of Responsible Officials - Management agrees with the finding.
Identification of the Federal Program - Higher Education Emergency Relief Fund (HEERF) - Assistance
Listing Numbers 84.425E, 84.425F, and 84.425M
Criteria - The Coronavirus Aid, Relief, and Economic Security (CARES) Act Section 18004(e), the
Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) Section Act 314(e), and the
American Rescue Plan (ARP) Section 2003 requires an institution receiving funds under HEERF I, HEERF
II, and HEERF III to submit a report to the secretary, at such time in such a manner as the secretary may
require. Per the instructions for the Quarterly Budget and Expenditure Reporting for all HEERF I, II, and III
Grant Funds, an institution must specify the amount of expended HEERF I, II, and III funds for each funding
category.
2 CFR 200.303, Internal Controls, requires that recipients establish and maintain effective internal control
over Federal awards that provides reasonable assurance that the recipient is managing Federal awards in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards.
Condition - There was a lack of monitoring and appropriate review by the College of the Quarterly Budget
and Expenditure Reporting for all HEERF I, II, and III Grant Funds.
Effect - For the reporting period ended December 31, 2022, institutional expenditures of $71,280 were
excluded from the report.
Cause - The incorrect reporting is attributed to a lack of monitoring and appropriate review of the report by
the College.
Recommendation - The College should implement policies and procedures to monitor and review all
reports.
Views of Responsible Officials - The College agrees with the finding. The College will implement
additional review procedures over grant reporting. The College will also revise and submit a corrected
report.
Identification of the Federal Program - Higher Education Emergency Relief Fund (HEERF) - Assistance
Listing Numbers 84.425E, 84.425F, and 84.425M
Criteria - The Coronavirus Aid, Relief, and Economic Security (CARES) Act Section 18004(e), the
Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) Section Act 314(e), and the
American Rescue Plan (ARP) Section 2003 requires an institution receiving funds under HEERF I, HEERF
II, and HEERF III to submit a report to the secretary, at such time in such a manner as the secretary may
require. Per the instructions for the Quarterly Budget and Expenditure Reporting for all HEERF I, II, and III
Grant Funds, an institution must specify the amount of expended HEERF I, II, and III funds for each funding
category.
2 CFR 200.303, Internal Controls, requires that recipients establish and maintain effective internal control
over Federal awards that provides reasonable assurance that the recipient is managing Federal awards in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards.
Condition - There was a lack of monitoring and appropriate review by the College of the Quarterly Budget
and Expenditure Reporting for all HEERF I, II, and III Grant Funds.
Effect - For the reporting period ended December 31, 2022, institutional expenditures of $71,280 were
excluded from the report.
Cause - The incorrect reporting is attributed to a lack of monitoring and appropriate review of the report by
the College.
Recommendation - The College should implement policies and procedures to monitor and review all
reports.
Views of Responsible Officials - The College agrees with the finding. The College will implement
additional review procedures over grant reporting. The College will also revise and submit a corrected
report.
Identification of the Federal Program - Higher Education Emergency Relief Fund (HEERF) - Assistance
Listing Numbers 84.425E, 84.425F, and 84.425M
Criteria - The Coronavirus Aid, Relief, and Economic Security (CARES) Act Section 18004(e), the
Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) Section Act 314(e), and the
American Rescue Plan (ARP) Section 2003 requires an institution receiving funds under HEERF I, HEERF
II, and HEERF III to submit a report to the secretary, at such time in such a manner as the secretary may
require. Per the instructions for the Quarterly Budget and Expenditure Reporting for all HEERF I, II, and III
Grant Funds, an institution must specify the amount of expended HEERF I, II, and III funds for each funding
category.
2 CFR 200.303, Internal Controls, requires that recipients establish and maintain effective internal control
over Federal awards that provides reasonable assurance that the recipient is managing Federal awards in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards.
Condition - There was a lack of monitoring and appropriate review by the College of the Quarterly Budget
and Expenditure Reporting for all HEERF I, II, and III Grant Funds.
Effect - For the reporting period ended December 31, 2022, institutional expenditures of $71,280 were
excluded from the report.
Cause - The incorrect reporting is attributed to a lack of monitoring and appropriate review of the report by
the College.
Recommendation - The College should implement policies and procedures to monitor and review all
reports.
Views of Responsible Officials - The College agrees with the finding. The College will implement
additional review procedures over grant reporting. The College will also revise and submit a corrected
report.
Identification of the Federal Program - Student Financial Aid Cluster - Assistance Listing Nos. 84.007,
84.033, 84.063, and 84.268
Criteria - Institutions are required to report enrollment information under the Pell grant and the Direct Loan
program via the National Student Loan Data System (NSLDS). The administration of the Title IV programs
depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.
Institutions must review, update, and verify student enrollment statuses, program information, and effective
dates reported to NSLDS. Institutions are responsible for accurate reporting.
According to 34 CFR 685.309(2), the College is required to notify the Department of Education via the
NSLDS if a “student has ceased to be enrolled on at least a half-time basis for the period for which the loan
was intended”. Changes to status are required to be reported within 30 days of becoming aware of the
status change, or with the next schedule transmission of statuses if the scheduled transmission is within 60
days.
Condition - A sample of students were selected from the population of all students who received federal
student financial aid during the year ended September 30, 2023. We obtained the student records and
tested compliance with federal regulations for the specific loans and grants.
For 1 student selected for Enrollment Reporting testing, the withdrawal date per the NSLDS enrollment
detail did not agree to the withdrawal date per the College’s records.
For 17 students selected for Enrollment Reporting testing, the status change to withdrawn was not reported
within the 60 day reporting window after the status change was effective.
For 5 students selected for Enrollment Reporting testing, the student’s withdrawal was not reported to
NSLDS.
Cause - The College’s processes of internal controls for reporting enrollment information and timely
reporting of student status changes to NSLDS were not adequate.
Effect - Enrollment reporting to NSLDS did not include accurate information.
Student status changes were not reported to NSLDS within the required timeframe.
Recommendation - We recommend the College revise its processes for reporting enrollment information
and to timely report student status changes to NSLDS. The College should implement a process to review,
update, and verify student enrollment statuses that appear on the Enrollment Reporting roster files. We
also recommend that management implement controls to ensure reported changes are timely reported to
the NSLDS.
Views of Responsible Officials - Management agrees with the finding.
Identification of the Federal Program - Student Financial Aid Cluster - Assistance Listing Nos. 84.007,
84.033, 84.063, and 84.268
Criteria - Institutions are required to report enrollment information under the Pell grant and the Direct Loan
program via the National Student Loan Data System (NSLDS). The administration of the Title IV programs
depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.
Institutions must review, update, and verify student enrollment statuses, program information, and effective
dates reported to NSLDS. Institutions are responsible for accurate reporting.
According to 34 CFR 685.309(2), the College is required to notify the Department of Education via the
NSLDS if a “student has ceased to be enrolled on at least a half-time basis for the period for which the loan
was intended”. Changes to status are required to be reported within 30 days of becoming aware of the
status change, or with the next schedule transmission of statuses if the scheduled transmission is within 60
days.
Condition - A sample of students were selected from the population of all students who received federal
student financial aid during the year ended September 30, 2023. We obtained the student records and
tested compliance with federal regulations for the specific loans and grants.
For 1 student selected for Enrollment Reporting testing, the withdrawal date per the NSLDS enrollment
detail did not agree to the withdrawal date per the College’s records.
For 17 students selected for Enrollment Reporting testing, the status change to withdrawn was not reported
within the 60 day reporting window after the status change was effective.
For 5 students selected for Enrollment Reporting testing, the student’s withdrawal was not reported to
NSLDS.
Cause - The College’s processes of internal controls for reporting enrollment information and timely
reporting of student status changes to NSLDS were not adequate.
Effect - Enrollment reporting to NSLDS did not include accurate information.
Student status changes were not reported to NSLDS within the required timeframe.
Recommendation - We recommend the College revise its processes for reporting enrollment information
and to timely report student status changes to NSLDS. The College should implement a process to review,
update, and verify student enrollment statuses that appear on the Enrollment Reporting roster files. We
also recommend that management implement controls to ensure reported changes are timely reported to
the NSLDS.
Views of Responsible Officials - Management agrees with the finding.
Identification of the Federal Program - Student Financial Aid Cluster - Assistance Listing Nos. 84.007,
84.033, 84.063, and 84.268
Criteria - Institutions are required to report enrollment information under the Pell grant and the Direct Loan
program via the National Student Loan Data System (NSLDS). The administration of the Title IV programs
depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.
Institutions must review, update, and verify student enrollment statuses, program information, and effective
dates reported to NSLDS. Institutions are responsible for accurate reporting.
According to 34 CFR 685.309(2), the College is required to notify the Department of Education via the
NSLDS if a “student has ceased to be enrolled on at least a half-time basis for the period for which the loan
was intended”. Changes to status are required to be reported within 30 days of becoming aware of the
status change, or with the next schedule transmission of statuses if the scheduled transmission is within 60
days.
Condition - A sample of students were selected from the population of all students who received federal
student financial aid during the year ended September 30, 2023. We obtained the student records and
tested compliance with federal regulations for the specific loans and grants.
For 1 student selected for Enrollment Reporting testing, the withdrawal date per the NSLDS enrollment
detail did not agree to the withdrawal date per the College’s records.
For 17 students selected for Enrollment Reporting testing, the status change to withdrawn was not reported
within the 60 day reporting window after the status change was effective.
For 5 students selected for Enrollment Reporting testing, the student’s withdrawal was not reported to
NSLDS.
Cause - The College’s processes of internal controls for reporting enrollment information and timely
reporting of student status changes to NSLDS were not adequate.
Effect - Enrollment reporting to NSLDS did not include accurate information.
Student status changes were not reported to NSLDS within the required timeframe.
Recommendation - We recommend the College revise its processes for reporting enrollment information
and to timely report student status changes to NSLDS. The College should implement a process to review,
update, and verify student enrollment statuses that appear on the Enrollment Reporting roster files. We
also recommend that management implement controls to ensure reported changes are timely reported to
the NSLDS.
Views of Responsible Officials - Management agrees with the finding.
Identification of the Federal Program - Student Financial Aid Cluster - Assistance Listing Nos. 84.007,
84.033, 84.063, and 84.268
Criteria - Institutions are required to report enrollment information under the Pell grant and the Direct Loan
program via the National Student Loan Data System (NSLDS). The administration of the Title IV programs
depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.
Institutions must review, update, and verify student enrollment statuses, program information, and effective
dates reported to NSLDS. Institutions are responsible for accurate reporting.
According to 34 CFR 685.309(2), the College is required to notify the Department of Education via the
NSLDS if a “student has ceased to be enrolled on at least a half-time basis for the period for which the loan
was intended”. Changes to status are required to be reported within 30 days of becoming aware of the
status change, or with the next schedule transmission of statuses if the scheduled transmission is within 60
days.
Condition - A sample of students were selected from the population of all students who received federal
student financial aid during the year ended September 30, 2023. We obtained the student records and
tested compliance with federal regulations for the specific loans and grants.
For 1 student selected for Enrollment Reporting testing, the withdrawal date per the NSLDS enrollment
detail did not agree to the withdrawal date per the College’s records.
For 17 students selected for Enrollment Reporting testing, the status change to withdrawn was not reported
within the 60 day reporting window after the status change was effective.
For 5 students selected for Enrollment Reporting testing, the student’s withdrawal was not reported to
NSLDS.
Cause - The College’s processes of internal controls for reporting enrollment information and timely
reporting of student status changes to NSLDS were not adequate.
Effect - Enrollment reporting to NSLDS did not include accurate information.
Student status changes were not reported to NSLDS within the required timeframe.
Recommendation - We recommend the College revise its processes for reporting enrollment information
and to timely report student status changes to NSLDS. The College should implement a process to review,
update, and verify student enrollment statuses that appear on the Enrollment Reporting roster files. We
also recommend that management implement controls to ensure reported changes are timely reported to
the NSLDS.
Views of Responsible Officials - Management agrees with the finding.
Identification of the Federal Program - Higher Education Emergency Relief Fund (HEERF) - Assistance
Listing Numbers 84.425E, 84.425F, and 84.425M
Criteria - The Coronavirus Aid, Relief, and Economic Security (CARES) Act Section 18004(e), the
Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) Section Act 314(e), and the
American Rescue Plan (ARP) Section 2003 requires an institution receiving funds under HEERF I, HEERF
II, and HEERF III to submit a report to the secretary, at such time in such a manner as the secretary may
require. Per the instructions for the Quarterly Budget and Expenditure Reporting for all HEERF I, II, and III
Grant Funds, an institution must specify the amount of expended HEERF I, II, and III funds for each funding
category.
2 CFR 200.303, Internal Controls, requires that recipients establish and maintain effective internal control
over Federal awards that provides reasonable assurance that the recipient is managing Federal awards in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards.
Condition - There was a lack of monitoring and appropriate review by the College of the Quarterly Budget
and Expenditure Reporting for all HEERF I, II, and III Grant Funds.
Effect - For the reporting period ended December 31, 2022, institutional expenditures of $71,280 were
excluded from the report.
Cause - The incorrect reporting is attributed to a lack of monitoring and appropriate review of the report by
the College.
Recommendation - The College should implement policies and procedures to monitor and review all
reports.
Views of Responsible Officials - The College agrees with the finding. The College will implement
additional review procedures over grant reporting. The College will also revise and submit a corrected
report.
Identification of the Federal Program - Higher Education Emergency Relief Fund (HEERF) - Assistance
Listing Numbers 84.425E, 84.425F, and 84.425M
Criteria - The Coronavirus Aid, Relief, and Economic Security (CARES) Act Section 18004(e), the
Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) Section Act 314(e), and the
American Rescue Plan (ARP) Section 2003 requires an institution receiving funds under HEERF I, HEERF
II, and HEERF III to submit a report to the secretary, at such time in such a manner as the secretary may
require. Per the instructions for the Quarterly Budget and Expenditure Reporting for all HEERF I, II, and III
Grant Funds, an institution must specify the amount of expended HEERF I, II, and III funds for each funding
category.
2 CFR 200.303, Internal Controls, requires that recipients establish and maintain effective internal control
over Federal awards that provides reasonable assurance that the recipient is managing Federal awards in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards.
Condition - There was a lack of monitoring and appropriate review by the College of the Quarterly Budget
and Expenditure Reporting for all HEERF I, II, and III Grant Funds.
Effect - For the reporting period ended December 31, 2022, institutional expenditures of $71,280 were
excluded from the report.
Cause - The incorrect reporting is attributed to a lack of monitoring and appropriate review of the report by
the College.
Recommendation - The College should implement policies and procedures to monitor and review all
reports.
Views of Responsible Officials - The College agrees with the finding. The College will implement
additional review procedures over grant reporting. The College will also revise and submit a corrected
report.
Identification of the Federal Program - Higher Education Emergency Relief Fund (HEERF) - Assistance
Listing Numbers 84.425E, 84.425F, and 84.425M
Criteria - The Coronavirus Aid, Relief, and Economic Security (CARES) Act Section 18004(e), the
Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) Section Act 314(e), and the
American Rescue Plan (ARP) Section 2003 requires an institution receiving funds under HEERF I, HEERF
II, and HEERF III to submit a report to the secretary, at such time in such a manner as the secretary may
require. Per the instructions for the Quarterly Budget and Expenditure Reporting for all HEERF I, II, and III
Grant Funds, an institution must specify the amount of expended HEERF I, II, and III funds for each funding
category.
2 CFR 200.303, Internal Controls, requires that recipients establish and maintain effective internal control
over Federal awards that provides reasonable assurance that the recipient is managing Federal awards in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards.
Condition - There was a lack of monitoring and appropriate review by the College of the Quarterly Budget
and Expenditure Reporting for all HEERF I, II, and III Grant Funds.
Effect - For the reporting period ended December 31, 2022, institutional expenditures of $71,280 were
excluded from the report.
Cause - The incorrect reporting is attributed to a lack of monitoring and appropriate review of the report by
the College.
Recommendation - The College should implement policies and procedures to monitor and review all
reports.
Views of Responsible Officials - The College agrees with the finding. The College will implement
additional review procedures over grant reporting. The College will also revise and submit a corrected
report.