FAC Explorer

Audit 303902

FY End
2022-06-30
Total Expended
$66.85M
Findings
10
Programs
11
Organization: Eastern Gateway Community College (OH)
Year: 2022 Accepted: 2024-04-18
Auditor: Rea & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
393728 2022-001 Material Weakness Yes N
393729 2022-001 Material Weakness Yes N
393730 2022-002 Material Weakness Yes N
393731 2022-002 Material Weakness Yes N
393732 2022-002 Material Weakness Yes N
970170 2022-001 Material Weakness Yes N
970171 2022-001 Material Weakness Yes N
970172 2022-002 Material Weakness Yes N
970173 2022-002 Material Weakness Yes N
970174 2022-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $59.28M Yes 2
84.425 Education Stabilization Fund $2.62M Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $1.75M Yes 1
84.268 Federal Direct Student Loans $1.57M Yes 2
84.047 Trio_upward Bound $318,390 - 0
84.066 Trio_educational Opportunity Centers $227,290 - 0
84.042 Trio_student Support Services $226,307 - 0
84.048 Career and Technical Education -- Basic Grants to States $163,583 - 0
23.001 Appalachian Regional Development (see Individual Appalachian Programs) $120,000 - 0
84.033 Federal Work-Study Program $50,938 Yes 0
84.002 Adult Education - Basic Grants to States $27,700 - 0

Contacts

Name Title Type
F5WDD45CME36 Robert Semich Auditee
4123105726 Derek Conrad Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes federal grant activity of Eastern Gateway Community College (the College) includes the federal award activity of the federal government for the year ended June 30, 2022. The information on this Schedule is prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the College, it is not intended to and does not present the financial position, changes in net position, or cash flows of the College.
Title: NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. The College has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE 3: FEDERAL DIRECT LOAN PROGRAM Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The College participates in the William D. Ford Federal Direct Loan Program. The College originates the loans which are then funded through the U.S. Department of Education. Federal Subsidized Loans $1,016,828 Federal Unsubsidized Loans 547,404 Federal Plus Loans 7,049 Total Federal Direct Student Loans $1,571,281

Finding Details

Finding 2022-001
Finding Number: 2022-001 Federal Program: Student Financial Assistance Cluster Federal Award Identification Number and Year: N/A Assistance Listing Number (ALN): 84.063, 84.268 Federal Awarding Agency: U.S. Department of Education Pass-through Entity: None Repeat Finding: Yes Prior Audit Finding Number: 2021-002 Material Weakness and Material Noncompliance – Enrollment Reporting Criteria: Federal Pell Grant Program: An institution shall submit, in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct (34 CFR Section 690.83(b)(2)). Federal Direct Student Loans—Changes in student status are required to be reported to the National Student Loan Data System (NSLDS) within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change (34 CFR Section 685.309(b)). Condition: The College did not accurately and timely report certain campus level and program level data as required for the Pell Grant Program and Federal Direct Student Loans programs. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Of the 60 students tested for campus level and program level reporting, we noted the following: • Enrollment updates were not posted to NSLDS in a timely manner for all 60 students tested. • The enrollment statuses for 57 students were not properly updated in NSLDS and did not agree to institutional records. • The enrollment status effective date for 59 students per NSLDS did not agree with institutional records. • The student’s program start date for 30 students in NSLDS did not agree with institutional records. • 2 students which had an incorrect CIP codes assigned in NSLDS. The College provided NSLDS with monthly student roster batch updates; however, we noted there were unresolved errors in these batch updates for all months in fiscal year 2022. Cause and Effect: The College did not have a process in place to ensure all student status changes and required student information was accurately and timely reported to NSLDS. The College did not have internal controls in place to ensure all roster reporting errors in NSLDS were appropriately resolved. The unresolved errors resulted in student information not being posted to NSLDS. Recommendation: The College should implement controls and processes to ensure that all required campus level and program level information is reported accurately and timely to NSLDS. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2022-001
Finding Number: 2022-001 Federal Program: Student Financial Assistance Cluster Federal Award Identification Number and Year: N/A Assistance Listing Number (ALN): 84.063, 84.268 Federal Awarding Agency: U.S. Department of Education Pass-through Entity: None Repeat Finding: Yes Prior Audit Finding Number: 2021-002 Material Weakness and Material Noncompliance – Enrollment Reporting Criteria: Federal Pell Grant Program: An institution shall submit, in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct (34 CFR Section 690.83(b)(2)). Federal Direct Student Loans—Changes in student status are required to be reported to the National Student Loan Data System (NSLDS) within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change (34 CFR Section 685.309(b)). Condition: The College did not accurately and timely report certain campus level and program level data as required for the Pell Grant Program and Federal Direct Student Loans programs. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Of the 60 students tested for campus level and program level reporting, we noted the following: • Enrollment updates were not posted to NSLDS in a timely manner for all 60 students tested. • The enrollment statuses for 57 students were not properly updated in NSLDS and did not agree to institutional records. • The enrollment status effective date for 59 students per NSLDS did not agree with institutional records. • The student’s program start date for 30 students in NSLDS did not agree with institutional records. • 2 students which had an incorrect CIP codes assigned in NSLDS. The College provided NSLDS with monthly student roster batch updates; however, we noted there were unresolved errors in these batch updates for all months in fiscal year 2022. Cause and Effect: The College did not have a process in place to ensure all student status changes and required student information was accurately and timely reported to NSLDS. The College did not have internal controls in place to ensure all roster reporting errors in NSLDS were appropriately resolved. The unresolved errors resulted in student information not being posted to NSLDS. Recommendation: The College should implement controls and processes to ensure that all required campus level and program level information is reported accurately and timely to NSLDS. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2022-002
Finding Number: 2022-002 Federal Program: Student Financial Assistance Cluster Federal Award Identification Number and Year: N/A Assistance Listing Number (ALN): 84.063, 84.268, 84.007 Federal Awarding Agency: U.S. Department of Education Pass-through Entity: None Repeat Finding: Yes Prior Audit Finding Number: 2021-001 Material Weakness and Material Noncompliance – Return of Title IV Criteria: Federal regulation 34 CFR 668.22 establishes the treatment of Title IV funds when a student withdraws. The regulations establish the required timeframe for identification of students that are no longer attending and the subsequent return of any unearned aid by the College. Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education as soon as possible, but no later than 45 days after the date the institution determines the student withdrew. Furthermore, federal regulation 34 CFR 668.22(j)(2) establishes that an institution that is not required to take attendance, must determine the withdrawal date for a student that withdraws without providing notification to the institution, no later than 30 days after the earlier of the – i.) payment period or period of enrollment, ii.) academic year in which the student withdrew; or iii.) educational program from which the student withdrew. Condition: In testing, we identified a total of 32 returns that were not made to the U.S. Department of Education within the timelines required by 34 CFR 668.22. It was noted that the date of determination of withdrawal for 21 of these students were not made within 30 days of the end of the period of enrollment, as required by 34 CFR 668.22(j)(2). In addition, testing identified 11 more students in which the date of determination of withdrawal was timely, however returns were not made to the U.S. Department of Education within 45 days of the date of determination as required by 34 CFR 668.22. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Of the 60 student withdrawals tested for proper return of Title IV funds, we identified 32 returns that were not made to the U.S. Department of Education within the timelines required by 34 CFR 668.22. Cause and Effect: The exceptions identified in our testing were primarily due to delays in identifying students that unofficially withdrew. The College’s internal control procedures failed to ensure these students were identified and funds returned within the required timelines. Recommendation: We recommend that the College implement internal controls to ensure all returns of Title IV funds are made to the Department of Education within the required time frame. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2022-002
Finding Number: 2022-002 Federal Program: Student Financial Assistance Cluster Federal Award Identification Number and Year: N/A Assistance Listing Number (ALN): 84.063, 84.268, 84.007 Federal Awarding Agency: U.S. Department of Education Pass-through Entity: None Repeat Finding: Yes Prior Audit Finding Number: 2021-001 Material Weakness and Material Noncompliance – Return of Title IV Criteria: Federal regulation 34 CFR 668.22 establishes the treatment of Title IV funds when a student withdraws. The regulations establish the required timeframe for identification of students that are no longer attending and the subsequent return of any unearned aid by the College. Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education as soon as possible, but no later than 45 days after the date the institution determines the student withdrew. Furthermore, federal regulation 34 CFR 668.22(j)(2) establishes that an institution that is not required to take attendance, must determine the withdrawal date for a student that withdraws without providing notification to the institution, no later than 30 days after the earlier of the – i.) payment period or period of enrollment, ii.) academic year in which the student withdrew; or iii.) educational program from which the student withdrew. Condition: In testing, we identified a total of 32 returns that were not made to the U.S. Department of Education within the timelines required by 34 CFR 668.22. It was noted that the date of determination of withdrawal for 21 of these students were not made within 30 days of the end of the period of enrollment, as required by 34 CFR 668.22(j)(2). In addition, testing identified 11 more students in which the date of determination of withdrawal was timely, however returns were not made to the U.S. Department of Education within 45 days of the date of determination as required by 34 CFR 668.22. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Of the 60 student withdrawals tested for proper return of Title IV funds, we identified 32 returns that were not made to the U.S. Department of Education within the timelines required by 34 CFR 668.22. Cause and Effect: The exceptions identified in our testing were primarily due to delays in identifying students that unofficially withdrew. The College’s internal control procedures failed to ensure these students were identified and funds returned within the required timelines. Recommendation: We recommend that the College implement internal controls to ensure all returns of Title IV funds are made to the Department of Education within the required time frame. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2022-002
Finding Number: 2022-002 Federal Program: Student Financial Assistance Cluster Federal Award Identification Number and Year: N/A Assistance Listing Number (ALN): 84.063, 84.268, 84.007 Federal Awarding Agency: U.S. Department of Education Pass-through Entity: None Repeat Finding: Yes Prior Audit Finding Number: 2021-001 Material Weakness and Material Noncompliance – Return of Title IV Criteria: Federal regulation 34 CFR 668.22 establishes the treatment of Title IV funds when a student withdraws. The regulations establish the required timeframe for identification of students that are no longer attending and the subsequent return of any unearned aid by the College. Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education as soon as possible, but no later than 45 days after the date the institution determines the student withdrew. Furthermore, federal regulation 34 CFR 668.22(j)(2) establishes that an institution that is not required to take attendance, must determine the withdrawal date for a student that withdraws without providing notification to the institution, no later than 30 days after the earlier of the – i.) payment period or period of enrollment, ii.) academic year in which the student withdrew; or iii.) educational program from which the student withdrew. Condition: In testing, we identified a total of 32 returns that were not made to the U.S. Department of Education within the timelines required by 34 CFR 668.22. It was noted that the date of determination of withdrawal for 21 of these students were not made within 30 days of the end of the period of enrollment, as required by 34 CFR 668.22(j)(2). In addition, testing identified 11 more students in which the date of determination of withdrawal was timely, however returns were not made to the U.S. Department of Education within 45 days of the date of determination as required by 34 CFR 668.22. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Of the 60 student withdrawals tested for proper return of Title IV funds, we identified 32 returns that were not made to the U.S. Department of Education within the timelines required by 34 CFR 668.22. Cause and Effect: The exceptions identified in our testing were primarily due to delays in identifying students that unofficially withdrew. The College’s internal control procedures failed to ensure these students were identified and funds returned within the required timelines. Recommendation: We recommend that the College implement internal controls to ensure all returns of Title IV funds are made to the Department of Education within the required time frame. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2022-001
Finding Number: 2022-001 Federal Program: Student Financial Assistance Cluster Federal Award Identification Number and Year: N/A Assistance Listing Number (ALN): 84.063, 84.268 Federal Awarding Agency: U.S. Department of Education Pass-through Entity: None Repeat Finding: Yes Prior Audit Finding Number: 2021-002 Material Weakness and Material Noncompliance – Enrollment Reporting Criteria: Federal Pell Grant Program: An institution shall submit, in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct (34 CFR Section 690.83(b)(2)). Federal Direct Student Loans—Changes in student status are required to be reported to the National Student Loan Data System (NSLDS) within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change (34 CFR Section 685.309(b)). Condition: The College did not accurately and timely report certain campus level and program level data as required for the Pell Grant Program and Federal Direct Student Loans programs. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Of the 60 students tested for campus level and program level reporting, we noted the following: • Enrollment updates were not posted to NSLDS in a timely manner for all 60 students tested. • The enrollment statuses for 57 students were not properly updated in NSLDS and did not agree to institutional records. • The enrollment status effective date for 59 students per NSLDS did not agree with institutional records. • The student’s program start date for 30 students in NSLDS did not agree with institutional records. • 2 students which had an incorrect CIP codes assigned in NSLDS. The College provided NSLDS with monthly student roster batch updates; however, we noted there were unresolved errors in these batch updates for all months in fiscal year 2022. Cause and Effect: The College did not have a process in place to ensure all student status changes and required student information was accurately and timely reported to NSLDS. The College did not have internal controls in place to ensure all roster reporting errors in NSLDS were appropriately resolved. The unresolved errors resulted in student information not being posted to NSLDS. Recommendation: The College should implement controls and processes to ensure that all required campus level and program level information is reported accurately and timely to NSLDS. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2022-001
Finding Number: 2022-001 Federal Program: Student Financial Assistance Cluster Federal Award Identification Number and Year: N/A Assistance Listing Number (ALN): 84.063, 84.268 Federal Awarding Agency: U.S. Department of Education Pass-through Entity: None Repeat Finding: Yes Prior Audit Finding Number: 2021-002 Material Weakness and Material Noncompliance – Enrollment Reporting Criteria: Federal Pell Grant Program: An institution shall submit, in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct (34 CFR Section 690.83(b)(2)). Federal Direct Student Loans—Changes in student status are required to be reported to the National Student Loan Data System (NSLDS) within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change (34 CFR Section 685.309(b)). Condition: The College did not accurately and timely report certain campus level and program level data as required for the Pell Grant Program and Federal Direct Student Loans programs. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Of the 60 students tested for campus level and program level reporting, we noted the following: • Enrollment updates were not posted to NSLDS in a timely manner for all 60 students tested. • The enrollment statuses for 57 students were not properly updated in NSLDS and did not agree to institutional records. • The enrollment status effective date for 59 students per NSLDS did not agree with institutional records. • The student’s program start date for 30 students in NSLDS did not agree with institutional records. • 2 students which had an incorrect CIP codes assigned in NSLDS. The College provided NSLDS with monthly student roster batch updates; however, we noted there were unresolved errors in these batch updates for all months in fiscal year 2022. Cause and Effect: The College did not have a process in place to ensure all student status changes and required student information was accurately and timely reported to NSLDS. The College did not have internal controls in place to ensure all roster reporting errors in NSLDS were appropriately resolved. The unresolved errors resulted in student information not being posted to NSLDS. Recommendation: The College should implement controls and processes to ensure that all required campus level and program level information is reported accurately and timely to NSLDS. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2022-002
Finding Number: 2022-002 Federal Program: Student Financial Assistance Cluster Federal Award Identification Number and Year: N/A Assistance Listing Number (ALN): 84.063, 84.268, 84.007 Federal Awarding Agency: U.S. Department of Education Pass-through Entity: None Repeat Finding: Yes Prior Audit Finding Number: 2021-001 Material Weakness and Material Noncompliance – Return of Title IV Criteria: Federal regulation 34 CFR 668.22 establishes the treatment of Title IV funds when a student withdraws. The regulations establish the required timeframe for identification of students that are no longer attending and the subsequent return of any unearned aid by the College. Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education as soon as possible, but no later than 45 days after the date the institution determines the student withdrew. Furthermore, federal regulation 34 CFR 668.22(j)(2) establishes that an institution that is not required to take attendance, must determine the withdrawal date for a student that withdraws without providing notification to the institution, no later than 30 days after the earlier of the – i.) payment period or period of enrollment, ii.) academic year in which the student withdrew; or iii.) educational program from which the student withdrew. Condition: In testing, we identified a total of 32 returns that were not made to the U.S. Department of Education within the timelines required by 34 CFR 668.22. It was noted that the date of determination of withdrawal for 21 of these students were not made within 30 days of the end of the period of enrollment, as required by 34 CFR 668.22(j)(2). In addition, testing identified 11 more students in which the date of determination of withdrawal was timely, however returns were not made to the U.S. Department of Education within 45 days of the date of determination as required by 34 CFR 668.22. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Of the 60 student withdrawals tested for proper return of Title IV funds, we identified 32 returns that were not made to the U.S. Department of Education within the timelines required by 34 CFR 668.22. Cause and Effect: The exceptions identified in our testing were primarily due to delays in identifying students that unofficially withdrew. The College’s internal control procedures failed to ensure these students were identified and funds returned within the required timelines. Recommendation: We recommend that the College implement internal controls to ensure all returns of Title IV funds are made to the Department of Education within the required time frame. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2022-002
Finding Number: 2022-002 Federal Program: Student Financial Assistance Cluster Federal Award Identification Number and Year: N/A Assistance Listing Number (ALN): 84.063, 84.268, 84.007 Federal Awarding Agency: U.S. Department of Education Pass-through Entity: None Repeat Finding: Yes Prior Audit Finding Number: 2021-001 Material Weakness and Material Noncompliance – Return of Title IV Criteria: Federal regulation 34 CFR 668.22 establishes the treatment of Title IV funds when a student withdraws. The regulations establish the required timeframe for identification of students that are no longer attending and the subsequent return of any unearned aid by the College. Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education as soon as possible, but no later than 45 days after the date the institution determines the student withdrew. Furthermore, federal regulation 34 CFR 668.22(j)(2) establishes that an institution that is not required to take attendance, must determine the withdrawal date for a student that withdraws without providing notification to the institution, no later than 30 days after the earlier of the – i.) payment period or period of enrollment, ii.) academic year in which the student withdrew; or iii.) educational program from which the student withdrew. Condition: In testing, we identified a total of 32 returns that were not made to the U.S. Department of Education within the timelines required by 34 CFR 668.22. It was noted that the date of determination of withdrawal for 21 of these students were not made within 30 days of the end of the period of enrollment, as required by 34 CFR 668.22(j)(2). In addition, testing identified 11 more students in which the date of determination of withdrawal was timely, however returns were not made to the U.S. Department of Education within 45 days of the date of determination as required by 34 CFR 668.22. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Of the 60 student withdrawals tested for proper return of Title IV funds, we identified 32 returns that were not made to the U.S. Department of Education within the timelines required by 34 CFR 668.22. Cause and Effect: The exceptions identified in our testing were primarily due to delays in identifying students that unofficially withdrew. The College’s internal control procedures failed to ensure these students were identified and funds returned within the required timelines. Recommendation: We recommend that the College implement internal controls to ensure all returns of Title IV funds are made to the Department of Education within the required time frame. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2022-002
Finding Number: 2022-002 Federal Program: Student Financial Assistance Cluster Federal Award Identification Number and Year: N/A Assistance Listing Number (ALN): 84.063, 84.268, 84.007 Federal Awarding Agency: U.S. Department of Education Pass-through Entity: None Repeat Finding: Yes Prior Audit Finding Number: 2021-001 Material Weakness and Material Noncompliance – Return of Title IV Criteria: Federal regulation 34 CFR 668.22 establishes the treatment of Title IV funds when a student withdraws. The regulations establish the required timeframe for identification of students that are no longer attending and the subsequent return of any unearned aid by the College. Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education as soon as possible, but no later than 45 days after the date the institution determines the student withdrew. Furthermore, federal regulation 34 CFR 668.22(j)(2) establishes that an institution that is not required to take attendance, must determine the withdrawal date for a student that withdraws without providing notification to the institution, no later than 30 days after the earlier of the – i.) payment period or period of enrollment, ii.) academic year in which the student withdrew; or iii.) educational program from which the student withdrew. Condition: In testing, we identified a total of 32 returns that were not made to the U.S. Department of Education within the timelines required by 34 CFR 668.22. It was noted that the date of determination of withdrawal for 21 of these students were not made within 30 days of the end of the period of enrollment, as required by 34 CFR 668.22(j)(2). In addition, testing identified 11 more students in which the date of determination of withdrawal was timely, however returns were not made to the U.S. Department of Education within 45 days of the date of determination as required by 34 CFR 668.22. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Of the 60 student withdrawals tested for proper return of Title IV funds, we identified 32 returns that were not made to the U.S. Department of Education within the timelines required by 34 CFR 668.22. Cause and Effect: The exceptions identified in our testing were primarily due to delays in identifying students that unofficially withdrew. The College’s internal control procedures failed to ensure these students were identified and funds returned within the required timelines. Recommendation: We recommend that the College implement internal controls to ensure all returns of Title IV funds are made to the Department of Education within the required time frame. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.