2022 ? 002: Return to Title VFederal Agency: Department of EducationFederal Program: Student Federal Assistance ClusterAssistance Listing Number: VariousAward Period: July 1, 2021 to June 30, 2022Type of Finding: Significant Deficiency in Internal Control over Compliance and NoncomplianceCriteria: According to 34 CFR Section 668.173 (b), the institutional portion of unearned aid must bereturned to the appropriate Title IV, HEA program or Federal Family Education Loan (?FFEL?) lender nolater than 45 days after the date of the institution?s determination that the student withdrew.Furthermore, the institution must determine the amount of Title IV grant or loan assistance that thestudent earned as of the student?s withdrawal date. The Compliance Supplement issued by the Officeof Management and Budget requires auditors to review the return of Title IV fundsdeterminations/calculations for conformity with Title IV requirements. Furthermore, according to 34 CFR668.22, all grant funds relating to post-withdrawal disbursements that are not disbursed to the student?saccount, must be disbursed to the student no later than 180 days after the date of the institution?sdetermination that the student withdrew.Condition: The audit identified the following conditions:1) The institutional portion of unearned aid was not returned to the Department of Education within 45days. This was noted for 3 out of 40 samples tested, which is a statistically valid sample.2) The return of funds was not properly calculated by the College. This was noted for 2 out of 40samples, which is a statistically valid sample.Questioned Costs: NoneContext: The District disbursed $26,553,987 in Title IV awards during fiscal year 2021-22.Cause: The Colleges? internal controls did not ensure compliance with the applicable Title IVregulations.Effect: The cause identified resulted in noncompliance with Title IV regulations.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend that the Colleges improve the existing procedures and controls toensure compliance with the aforementioned criteria. We also recommend an additional level of reviewis added in the process to ensure completed Return to Title IV calculations are properly completed.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 003: Student Financial Aid Cluster: Enrollment Reporting ? VariousFederal Agency: Department of EducationFederal Program: Student Financial Aid ClusterAssistance Listing Number: VariousAward Period: July 1, 2021 through June 30, 2022Type of Finding: Significant Deficiency in Internal Control Over Compliance; NoncomplianceCriteria: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have somearrangement to report student enrollment data to National Student Loan Database Student (NSLDS)through an enrollment roster file. The school is required to report changes in the student?s enrollmentstatus, the effective date of the status, and an anticipated completion date. Also, the Code of FederalRegulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of allstudents regardless if they receive aid from the institution or not. Changes to said status are required tobe reported within 30 days of becoming aware of the status change, or with the next scheduledtransmission of statuses if the scheduled transmission is within 60 days. Regulations require the statusinclude an accurate effective date. There are two categories of enrollment information ?Campus Level?and ?Program Level? both of which need to be reported accurately. Regulations require the statusinclude an accurate effective date. In addition, regulations require that an institution return theenrollment rosters within 15 days from receipt of the rosters and make necessary corrections andresubmit to NSLDS within 10 days.Condition: The support for one student from a statistically valid sample 40 students could not belocated to perform required audit steps.Questioned Costs: NoneContext: The District disbursed $26,553,987in Title IV awards during fiscal year 2021-22.Cause: The College?s processes and controls did not ensure that student status changes were properlyand timely reported to NSLDS for all students.Effect: The case identified resulted in noncompliance with the Title IV regulation.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend that each College review their existing procedures and controlsand identify necessary changes needed to ensure timely reporting of student status changes to NSLDSas required by regulations.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 002: Return to Title VFederal Agency: Department of EducationFederal Program: Student Federal Assistance ClusterAssistance Listing Number: VariousAward Period: July 1, 2021 to June 30, 2022Type of Finding: Significant Deficiency in Internal Control over Compliance and NoncomplianceCriteria: According to 34 CFR Section 668.173 (b), the institutional portion of unearned aid must bereturned to the appropriate Title IV, HEA program or Federal Family Education Loan (?FFEL?) lender nolater than 45 days after the date of the institution?s determination that the student withdrew.Furthermore, the institution must determine the amount of Title IV grant or loan assistance that thestudent earned as of the student?s withdrawal date. The Compliance Supplement issued by the Officeof Management and Budget requires auditors to review the return of Title IV fundsdeterminations/calculations for conformity with Title IV requirements. Furthermore, according to 34 CFR668.22, all grant funds relating to post-withdrawal disbursements that are not disbursed to the student?saccount, must be disbursed to the student no later than 180 days after the date of the institution?sdetermination that the student withdrew.Condition: The audit identified the following conditions:1) The institutional portion of unearned aid was not returned to the Department of Education within 45days. This was noted for 3 out of 40 samples tested, which is a statistically valid sample.2) The return of funds was not properly calculated by the College. This was noted for 2 out of 40samples, which is a statistically valid sample.Questioned Costs: NoneContext: The District disbursed $26,553,987 in Title IV awards during fiscal year 2021-22.Cause: The Colleges? internal controls did not ensure compliance with the applicable Title IVregulations.Effect: The cause identified resulted in noncompliance with Title IV regulations.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend that the Colleges improve the existing procedures and controls toensure compliance with the aforementioned criteria. We also recommend an additional level of reviewis added in the process to ensure completed Return to Title IV calculations are properly completed.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 003: Student Financial Aid Cluster: Enrollment Reporting ? VariousFederal Agency: Department of EducationFederal Program: Student Financial Aid ClusterAssistance Listing Number: VariousAward Period: July 1, 2021 through June 30, 2022Type of Finding: Significant Deficiency in Internal Control Over Compliance; NoncomplianceCriteria: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have somearrangement to report student enrollment data to National Student Loan Database Student (NSLDS)through an enrollment roster file. The school is required to report changes in the student?s enrollmentstatus, the effective date of the status, and an anticipated completion date. Also, the Code of FederalRegulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of allstudents regardless if they receive aid from the institution or not. Changes to said status are required tobe reported within 30 days of becoming aware of the status change, or with the next scheduledtransmission of statuses if the scheduled transmission is within 60 days. Regulations require the statusinclude an accurate effective date. There are two categories of enrollment information ?Campus Level?and ?Program Level? both of which need to be reported accurately. Regulations require the statusinclude an accurate effective date. In addition, regulations require that an institution return theenrollment rosters within 15 days from receipt of the rosters and make necessary corrections andresubmit to NSLDS within 10 days.Condition: The support for one student from a statistically valid sample 40 students could not belocated to perform required audit steps.Questioned Costs: NoneContext: The District disbursed $26,553,987in Title IV awards during fiscal year 2021-22.Cause: The College?s processes and controls did not ensure that student status changes were properlyand timely reported to NSLDS for all students.Effect: The case identified resulted in noncompliance with the Title IV regulation.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend that each College review their existing procedures and controlsand identify necessary changes needed to ensure timely reporting of student status changes to NSLDSas required by regulations.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 002: Return to Title VFederal Agency: Department of EducationFederal Program: Student Federal Assistance ClusterAssistance Listing Number: VariousAward Period: July 1, 2021 to June 30, 2022Type of Finding: Significant Deficiency in Internal Control over Compliance and NoncomplianceCriteria: According to 34 CFR Section 668.173 (b), the institutional portion of unearned aid must bereturned to the appropriate Title IV, HEA program or Federal Family Education Loan (?FFEL?) lender nolater than 45 days after the date of the institution?s determination that the student withdrew.Furthermore, the institution must determine the amount of Title IV grant or loan assistance that thestudent earned as of the student?s withdrawal date. The Compliance Supplement issued by the Officeof Management and Budget requires auditors to review the return of Title IV fundsdeterminations/calculations for conformity with Title IV requirements. Furthermore, according to 34 CFR668.22, all grant funds relating to post-withdrawal disbursements that are not disbursed to the student?saccount, must be disbursed to the student no later than 180 days after the date of the institution?sdetermination that the student withdrew.Condition: The audit identified the following conditions:1) The institutional portion of unearned aid was not returned to the Department of Education within 45days. This was noted for 3 out of 40 samples tested, which is a statistically valid sample.2) The return of funds was not properly calculated by the College. This was noted for 2 out of 40samples, which is a statistically valid sample.Questioned Costs: NoneContext: The District disbursed $26,553,987 in Title IV awards during fiscal year 2021-22.Cause: The Colleges? internal controls did not ensure compliance with the applicable Title IVregulations.Effect: The cause identified resulted in noncompliance with Title IV regulations.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend that the Colleges improve the existing procedures and controls toensure compliance with the aforementioned criteria. We also recommend an additional level of reviewis added in the process to ensure completed Return to Title IV calculations are properly completed.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 003: Student Financial Aid Cluster: Enrollment Reporting ? VariousFederal Agency: Department of EducationFederal Program: Student Financial Aid ClusterAssistance Listing Number: VariousAward Period: July 1, 2021 through June 30, 2022Type of Finding: Significant Deficiency in Internal Control Over Compliance; NoncomplianceCriteria: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have somearrangement to report student enrollment data to National Student Loan Database Student (NSLDS)through an enrollment roster file. The school is required to report changes in the student?s enrollmentstatus, the effective date of the status, and an anticipated completion date. Also, the Code of FederalRegulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of allstudents regardless if they receive aid from the institution or not. Changes to said status are required tobe reported within 30 days of becoming aware of the status change, or with the next scheduledtransmission of statuses if the scheduled transmission is within 60 days. Regulations require the statusinclude an accurate effective date. There are two categories of enrollment information ?Campus Level?and ?Program Level? both of which need to be reported accurately. Regulations require the statusinclude an accurate effective date. In addition, regulations require that an institution return theenrollment rosters within 15 days from receipt of the rosters and make necessary corrections andresubmit to NSLDS within 10 days.Condition: The support for one student from a statistically valid sample 40 students could not belocated to perform required audit steps.Questioned Costs: NoneContext: The District disbursed $26,553,987in Title IV awards during fiscal year 2021-22.Cause: The College?s processes and controls did not ensure that student status changes were properlyand timely reported to NSLDS for all students.Effect: The case identified resulted in noncompliance with the Title IV regulation.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend that each College review their existing procedures and controlsand identify necessary changes needed to ensure timely reporting of student status changes to NSLDSas required by regulations.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 001: Student Eligibility and Awarding: Exit CounselingFederal Agency: Department of EducationFederal Program: Student Federal Assistance Cluster- Direct LoansAssistance Listing Number: 84.268Award Period: July 1, 2021 to June 30, 2022Type of Finding: Significant Deficiency in Internal Control over Compliance and NoncomplianceCriteria: The Code of Federal Regulations, 34 CFR 685.304 require entrance counseling be performedbefore disbursing loan funds to the student for Direct Subsidized Loan, Direct Unsubsidized Loan andDirect PLUS Loan to a graduate or professional student . The regulations also require exit counselingfor all students who ceases at least half-time study at the school.Condition: Two out of 40 students selected for testing, in our statistically valid sample, did not receiveexit counseling within the required timeframe prescribed by the Department of Education.Questioned Costs: None.Context: The College disbursed $1,316,928 in Federal Direct Student Loan Program during the fiscalyear.Cause: The College?s? internal controls did not ensure compliance with the applicable Title IVregulations.Effect: Students are not receiving the proper loan counseling which may contribute to a higher defaultrate.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend the college review its policies and procedures around disbursingexit counseling information to students to ensure students are receiving proper counseling and ensureentrance counseling is documented before loans disbursements are made.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 001: Student Eligibility and Awarding: Exit CounselingFederal Agency: Department of EducationFederal Program: Student Federal Assistance Cluster- Direct LoansAssistance Listing Number: 84.268Award Period: July 1, 2021 to June 30, 2022Type of Finding: Significant Deficiency in Internal Control over Compliance and NoncomplianceCriteria: The Code of Federal Regulations, 34 CFR 685.304 require entrance counseling be performedbefore disbursing loan funds to the student for Direct Subsidized Loan, Direct Unsubsidized Loan andDirect PLUS Loan to a graduate or professional student . The regulations also require exit counselingfor all students who ceases at least half-time study at the school.Condition: Two out of 40 students selected for testing, in our statistically valid sample, did not receiveexit counseling within the required timeframe prescribed by the Department of Education.Questioned Costs: None.Context: The College disbursed $1,316,928 in Federal Direct Student Loan Program during the fiscalyear.Cause: The College?s? internal controls did not ensure compliance with the applicable Title IVregulations.Effect: Students are not receiving the proper loan counseling which may contribute to a higher defaultrate.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend the college review its policies and procedures around disbursingexit counseling information to students to ensure students are receiving proper counseling and ensureentrance counseling is documented before loans disbursements are made.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 002: Return to Title VFederal Agency: Department of EducationFederal Program: Student Federal Assistance ClusterAssistance Listing Number: VariousAward Period: July 1, 2021 to June 30, 2022Type of Finding: Significant Deficiency in Internal Control over Compliance and NoncomplianceCriteria: According to 34 CFR Section 668.173 (b), the institutional portion of unearned aid must bereturned to the appropriate Title IV, HEA program or Federal Family Education Loan (?FFEL?) lender nolater than 45 days after the date of the institution?s determination that the student withdrew.Furthermore, the institution must determine the amount of Title IV grant or loan assistance that thestudent earned as of the student?s withdrawal date. The Compliance Supplement issued by the Officeof Management and Budget requires auditors to review the return of Title IV fundsdeterminations/calculations for conformity with Title IV requirements. Furthermore, according to 34 CFR668.22, all grant funds relating to post-withdrawal disbursements that are not disbursed to the student?saccount, must be disbursed to the student no later than 180 days after the date of the institution?sdetermination that the student withdrew.Condition: The audit identified the following conditions:1) The institutional portion of unearned aid was not returned to the Department of Education within 45days. This was noted for 3 out of 40 samples tested, which is a statistically valid sample.2) The return of funds was not properly calculated by the College. This was noted for 2 out of 40samples, which is a statistically valid sample.Questioned Costs: NoneContext: The District disbursed $26,553,987 in Title IV awards during fiscal year 2021-22.Cause: The Colleges? internal controls did not ensure compliance with the applicable Title IVregulations.Effect: The cause identified resulted in noncompliance with Title IV regulations.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend that the Colleges improve the existing procedures and controls toensure compliance with the aforementioned criteria. We also recommend an additional level of reviewis added in the process to ensure completed Return to Title IV calculations are properly completed.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 002: Return to Title VFederal Agency: Department of EducationFederal Program: Student Federal Assistance ClusterAssistance Listing Number: VariousAward Period: July 1, 2021 to June 30, 2022Type of Finding: Significant Deficiency in Internal Control over Compliance and NoncomplianceCriteria: According to 34 CFR Section 668.173 (b), the institutional portion of unearned aid must bereturned to the appropriate Title IV, HEA program or Federal Family Education Loan (?FFEL?) lender nolater than 45 days after the date of the institution?s determination that the student withdrew.Furthermore, the institution must determine the amount of Title IV grant or loan assistance that thestudent earned as of the student?s withdrawal date. The Compliance Supplement issued by the Officeof Management and Budget requires auditors to review the return of Title IV fundsdeterminations/calculations for conformity with Title IV requirements. Furthermore, according to 34 CFR668.22, all grant funds relating to post-withdrawal disbursements that are not disbursed to the student?saccount, must be disbursed to the student no later than 180 days after the date of the institution?sdetermination that the student withdrew.Condition: The audit identified the following conditions:1) The institutional portion of unearned aid was not returned to the Department of Education within 45days. This was noted for 3 out of 40 samples tested, which is a statistically valid sample.2) The return of funds was not properly calculated by the College. This was noted for 2 out of 40samples, which is a statistically valid sample.Questioned Costs: NoneContext: The District disbursed $26,553,987 in Title IV awards during fiscal year 2021-22.Cause: The Colleges? internal controls did not ensure compliance with the applicable Title IVregulations.Effect: The cause identified resulted in noncompliance with Title IV regulations.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend that the Colleges improve the existing procedures and controls toensure compliance with the aforementioned criteria. We also recommend an additional level of reviewis added in the process to ensure completed Return to Title IV calculations are properly completed.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 003: Student Financial Aid Cluster: Enrollment Reporting ? VariousFederal Agency: Department of EducationFederal Program: Student Financial Aid ClusterAssistance Listing Number: VariousAward Period: July 1, 2021 through June 30, 2022Type of Finding: Significant Deficiency in Internal Control Over Compliance; NoncomplianceCriteria: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have somearrangement to report student enrollment data to National Student Loan Database Student (NSLDS)through an enrollment roster file. The school is required to report changes in the student?s enrollmentstatus, the effective date of the status, and an anticipated completion date. Also, the Code of FederalRegulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of allstudents regardless if they receive aid from the institution or not. Changes to said status are required tobe reported within 30 days of becoming aware of the status change, or with the next scheduledtransmission of statuses if the scheduled transmission is within 60 days. Regulations require the statusinclude an accurate effective date. There are two categories of enrollment information ?Campus Level?and ?Program Level? both of which need to be reported accurately. Regulations require the statusinclude an accurate effective date. In addition, regulations require that an institution return theenrollment rosters within 15 days from receipt of the rosters and make necessary corrections andresubmit to NSLDS within 10 days.Condition: The support for one student from a statistically valid sample 40 students could not belocated to perform required audit steps.Questioned Costs: NoneContext: The District disbursed $26,553,987in Title IV awards during fiscal year 2021-22.Cause: The College?s processes and controls did not ensure that student status changes were properlyand timely reported to NSLDS for all students.Effect: The case identified resulted in noncompliance with the Title IV regulation.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend that each College review their existing procedures and controlsand identify necessary changes needed to ensure timely reporting of student status changes to NSLDSas required by regulations.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 002: Return to Title VFederal Agency: Department of EducationFederal Program: Student Federal Assistance ClusterAssistance Listing Number: VariousAward Period: July 1, 2021 to June 30, 2022Type of Finding: Significant Deficiency in Internal Control over Compliance and NoncomplianceCriteria: According to 34 CFR Section 668.173 (b), the institutional portion of unearned aid must bereturned to the appropriate Title IV, HEA program or Federal Family Education Loan (?FFEL?) lender nolater than 45 days after the date of the institution?s determination that the student withdrew.Furthermore, the institution must determine the amount of Title IV grant or loan assistance that thestudent earned as of the student?s withdrawal date. The Compliance Supplement issued by the Officeof Management and Budget requires auditors to review the return of Title IV fundsdeterminations/calculations for conformity with Title IV requirements. Furthermore, according to 34 CFR668.22, all grant funds relating to post-withdrawal disbursements that are not disbursed to the student?saccount, must be disbursed to the student no later than 180 days after the date of the institution?sdetermination that the student withdrew.Condition: The audit identified the following conditions:1) The institutional portion of unearned aid was not returned to the Department of Education within 45days. This was noted for 3 out of 40 samples tested, which is a statistically valid sample.2) The return of funds was not properly calculated by the College. This was noted for 2 out of 40samples, which is a statistically valid sample.Questioned Costs: NoneContext: The District disbursed $26,553,987 in Title IV awards during fiscal year 2021-22.Cause: The Colleges? internal controls did not ensure compliance with the applicable Title IVregulations.Effect: The cause identified resulted in noncompliance with Title IV regulations.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend that the Colleges improve the existing procedures and controls toensure compliance with the aforementioned criteria. We also recommend an additional level of reviewis added in the process to ensure completed Return to Title IV calculations are properly completed.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 003: Student Financial Aid Cluster: Enrollment Reporting ? VariousFederal Agency: Department of EducationFederal Program: Student Financial Aid ClusterAssistance Listing Number: VariousAward Period: July 1, 2021 through June 30, 2022Type of Finding: Significant Deficiency in Internal Control Over Compliance; NoncomplianceCriteria: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have somearrangement to report student enrollment data to National Student Loan Database Student (NSLDS)through an enrollment roster file. The school is required to report changes in the student?s enrollmentstatus, the effective date of the status, and an anticipated completion date. Also, the Code of FederalRegulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of allstudents regardless if they receive aid from the institution or not. Changes to said status are required tobe reported within 30 days of becoming aware of the status change, or with the next scheduledtransmission of statuses if the scheduled transmission is within 60 days. Regulations require the statusinclude an accurate effective date. There are two categories of enrollment information ?Campus Level?and ?Program Level? both of which need to be reported accurately. Regulations require the statusinclude an accurate effective date. In addition, regulations require that an institution return theenrollment rosters within 15 days from receipt of the rosters and make necessary corrections andresubmit to NSLDS within 10 days.Condition: The support for one student from a statistically valid sample 40 students could not belocated to perform required audit steps.Questioned Costs: NoneContext: The District disbursed $26,553,987in Title IV awards during fiscal year 2021-22.Cause: The College?s processes and controls did not ensure that student status changes were properlyand timely reported to NSLDS for all students.Effect: The case identified resulted in noncompliance with the Title IV regulation.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend that each College review their existing procedures and controlsand identify necessary changes needed to ensure timely reporting of student status changes to NSLDSas required by regulations.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 002: Return to Title VFederal Agency: Department of EducationFederal Program: Student Federal Assistance ClusterAssistance Listing Number: VariousAward Period: July 1, 2021 to June 30, 2022Type of Finding: Significant Deficiency in Internal Control over Compliance and NoncomplianceCriteria: According to 34 CFR Section 668.173 (b), the institutional portion of unearned aid must bereturned to the appropriate Title IV, HEA program or Federal Family Education Loan (?FFEL?) lender nolater than 45 days after the date of the institution?s determination that the student withdrew.Furthermore, the institution must determine the amount of Title IV grant or loan assistance that thestudent earned as of the student?s withdrawal date. The Compliance Supplement issued by the Officeof Management and Budget requires auditors to review the return of Title IV fundsdeterminations/calculations for conformity with Title IV requirements. Furthermore, according to 34 CFR668.22, all grant funds relating to post-withdrawal disbursements that are not disbursed to the student?saccount, must be disbursed to the student no later than 180 days after the date of the institution?sdetermination that the student withdrew.Condition: The audit identified the following conditions:1) The institutional portion of unearned aid was not returned to the Department of Education within 45days. This was noted for 3 out of 40 samples tested, which is a statistically valid sample.2) The return of funds was not properly calculated by the College. This was noted for 2 out of 40samples, which is a statistically valid sample.Questioned Costs: NoneContext: The District disbursed $26,553,987 in Title IV awards during fiscal year 2021-22.Cause: The Colleges? internal controls did not ensure compliance with the applicable Title IVregulations.Effect: The cause identified resulted in noncompliance with Title IV regulations.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend that the Colleges improve the existing procedures and controls toensure compliance with the aforementioned criteria. We also recommend an additional level of reviewis added in the process to ensure completed Return to Title IV calculations are properly completed.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 003: Student Financial Aid Cluster: Enrollment Reporting ? VariousFederal Agency: Department of EducationFederal Program: Student Financial Aid ClusterAssistance Listing Number: VariousAward Period: July 1, 2021 through June 30, 2022Type of Finding: Significant Deficiency in Internal Control Over Compliance; NoncomplianceCriteria: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have somearrangement to report student enrollment data to National Student Loan Database Student (NSLDS)through an enrollment roster file. The school is required to report changes in the student?s enrollmentstatus, the effective date of the status, and an anticipated completion date. Also, the Code of FederalRegulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of allstudents regardless if they receive aid from the institution or not. Changes to said status are required tobe reported within 30 days of becoming aware of the status change, or with the next scheduledtransmission of statuses if the scheduled transmission is within 60 days. Regulations require the statusinclude an accurate effective date. There are two categories of enrollment information ?Campus Level?and ?Program Level? both of which need to be reported accurately. Regulations require the statusinclude an accurate effective date. In addition, regulations require that an institution return theenrollment rosters within 15 days from receipt of the rosters and make necessary corrections andresubmit to NSLDS within 10 days.Condition: The support for one student from a statistically valid sample 40 students could not belocated to perform required audit steps.Questioned Costs: NoneContext: The District disbursed $26,553,987in Title IV awards during fiscal year 2021-22.Cause: The College?s processes and controls did not ensure that student status changes were properlyand timely reported to NSLDS for all students.Effect: The case identified resulted in noncompliance with the Title IV regulation.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend that each College review their existing procedures and controlsand identify necessary changes needed to ensure timely reporting of student status changes to NSLDSas required by regulations.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 001: Student Eligibility and Awarding: Exit CounselingFederal Agency: Department of EducationFederal Program: Student Federal Assistance Cluster- Direct LoansAssistance Listing Number: 84.268Award Period: July 1, 2021 to June 30, 2022Type of Finding: Significant Deficiency in Internal Control over Compliance and NoncomplianceCriteria: The Code of Federal Regulations, 34 CFR 685.304 require entrance counseling be performedbefore disbursing loan funds to the student for Direct Subsidized Loan, Direct Unsubsidized Loan andDirect PLUS Loan to a graduate or professional student . The regulations also require exit counselingfor all students who ceases at least half-time study at the school.Condition: Two out of 40 students selected for testing, in our statistically valid sample, did not receiveexit counseling within the required timeframe prescribed by the Department of Education.Questioned Costs: None.Context: The College disbursed $1,316,928 in Federal Direct Student Loan Program during the fiscalyear.Cause: The College?s? internal controls did not ensure compliance with the applicable Title IVregulations.Effect: Students are not receiving the proper loan counseling which may contribute to a higher defaultrate.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend the college review its policies and procedures around disbursingexit counseling information to students to ensure students are receiving proper counseling and ensureentrance counseling is documented before loans disbursements are made.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 001: Student Eligibility and Awarding: Exit CounselingFederal Agency: Department of EducationFederal Program: Student Federal Assistance Cluster- Direct LoansAssistance Listing Number: 84.268Award Period: July 1, 2021 to June 30, 2022Type of Finding: Significant Deficiency in Internal Control over Compliance and NoncomplianceCriteria: The Code of Federal Regulations, 34 CFR 685.304 require entrance counseling be performedbefore disbursing loan funds to the student for Direct Subsidized Loan, Direct Unsubsidized Loan andDirect PLUS Loan to a graduate or professional student . The regulations also require exit counselingfor all students who ceases at least half-time study at the school.Condition: Two out of 40 students selected for testing, in our statistically valid sample, did not receiveexit counseling within the required timeframe prescribed by the Department of Education.Questioned Costs: None.Context: The College disbursed $1,316,928 in Federal Direct Student Loan Program during the fiscalyear.Cause: The College?s? internal controls did not ensure compliance with the applicable Title IVregulations.Effect: Students are not receiving the proper loan counseling which may contribute to a higher defaultrate.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend the college review its policies and procedures around disbursingexit counseling information to students to ensure students are receiving proper counseling and ensureentrance counseling is documented before loans disbursements are made.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.
2022 ? 002: Return to Title VFederal Agency: Department of EducationFederal Program: Student Federal Assistance ClusterAssistance Listing Number: VariousAward Period: July 1, 2021 to June 30, 2022Type of Finding: Significant Deficiency in Internal Control over Compliance and NoncomplianceCriteria: According to 34 CFR Section 668.173 (b), the institutional portion of unearned aid must bereturned to the appropriate Title IV, HEA program or Federal Family Education Loan (?FFEL?) lender nolater than 45 days after the date of the institution?s determination that the student withdrew.Furthermore, the institution must determine the amount of Title IV grant or loan assistance that thestudent earned as of the student?s withdrawal date. The Compliance Supplement issued by the Officeof Management and Budget requires auditors to review the return of Title IV fundsdeterminations/calculations for conformity with Title IV requirements. Furthermore, according to 34 CFR668.22, all grant funds relating to post-withdrawal disbursements that are not disbursed to the student?saccount, must be disbursed to the student no later than 180 days after the date of the institution?sdetermination that the student withdrew.Condition: The audit identified the following conditions:1) The institutional portion of unearned aid was not returned to the Department of Education within 45days. This was noted for 3 out of 40 samples tested, which is a statistically valid sample.2) The return of funds was not properly calculated by the College. This was noted for 2 out of 40samples, which is a statistically valid sample.Questioned Costs: NoneContext: The District disbursed $26,553,987 in Title IV awards during fiscal year 2021-22.Cause: The Colleges? internal controls did not ensure compliance with the applicable Title IVregulations.Effect: The cause identified resulted in noncompliance with Title IV regulations.Repeat Finding: This was not a finding in the prior year.Recommendation: We recommend that the Colleges improve the existing procedures and controls toensure compliance with the aforementioned criteria. We also recommend an additional level of reviewis added in the process to ensure completed Return to Title IV calculations are properly completed.Views of Responsible Officials and Planned Corrective Actions: Please refer to the attachedCorrective Action Plan.