Audit 333681

FY End
2024-06-30
Total Expended
$3.97M
Findings
16
Programs
9
Organization: Glen Oaks Community College (MI)
Year: 2024 Accepted: 2024-12-19

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
515820 2024-001 Significant Deficiency - N
515821 2024-001 Significant Deficiency - N
515822 2024-001 Significant Deficiency - N
515823 2024-001 Significant Deficiency - N
515824 2024-002 Significant Deficiency - N
515825 2024-002 Significant Deficiency - N
515826 2024-002 Significant Deficiency - N
515827 2024-002 Significant Deficiency - N
1092262 2024-001 Significant Deficiency - N
1092263 2024-001 Significant Deficiency - N
1092264 2024-001 Significant Deficiency - N
1092265 2024-001 Significant Deficiency - N
1092266 2024-002 Significant Deficiency - N
1092267 2024-002 Significant Deficiency - N
1092268 2024-002 Significant Deficiency - N
1092269 2024-002 Significant Deficiency - N

Contacts

Name Title Type
CKDAWU6AKPK3 Jennifer Dodson Auditee
2692944255 Joshua Sullivan, CPA Auditor
No contacts on file

Notes to SEFA

Title: ADJUSTMENTS AND TRANSFERS Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Glen Oaks Community College (the “College”) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented 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. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the College's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the College has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance. The College transferred $3,000 of the 2023-2024 Federal Work Study Program (84.033) award to the Federal Supplemental Educational Opportunity Grant (84.007) award, which was expended in the 2023-2024 award year.
Title: PASS-THROUGH ENTITIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Glen Oaks Community College (the “College”) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented 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. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the College's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the College has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance. The College receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows: "See the Notes to SEFA for chart/table".

Finding Details

2024-001 – Timeliness of Status Change Reporting. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, P063P231632, and P268K241632. Criteria. The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to the National Student Loan Data System (NSLDS) within thirty days of the College determining the change or on the next scheduled enrollment roster transmission report if the next scheduled enrollment roster transmission report is within sixty days of the College determining the status change. Regulations require the status to include an accurate effective date. Condition. During our testing of thirteen students with status changes, we noted six instances of late reporting of a student's status changes. Three of these instances were winter term graduates whose status change was reported one day late. The other three of these instances were winter term graduates whose status changes had not been reported as of the date of our audit fieldwork, due to a technical glitch in the College's reporting system. Cause. The winter term graduate file was not uploaded timely, which caused the late reporting of student's status changes. Effect. The NSLDS system is not updated with the student information timely which could lead to a student's grace period being shortened. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College review its reporting procedures to ensure that students' status changes are accurately and timely reported to NSLDS as required by regulators. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 – Timeliness of Status Change Reporting. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, P063P231632, and P268K241632. Criteria. The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to the National Student Loan Data System (NSLDS) within thirty days of the College determining the change or on the next scheduled enrollment roster transmission report if the next scheduled enrollment roster transmission report is within sixty days of the College determining the status change. Regulations require the status to include an accurate effective date. Condition. During our testing of thirteen students with status changes, we noted six instances of late reporting of a student's status changes. Three of these instances were winter term graduates whose status change was reported one day late. The other three of these instances were winter term graduates whose status changes had not been reported as of the date of our audit fieldwork, due to a technical glitch in the College's reporting system. Cause. The winter term graduate file was not uploaded timely, which caused the late reporting of student's status changes. Effect. The NSLDS system is not updated with the student information timely which could lead to a student's grace period being shortened. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College review its reporting procedures to ensure that students' status changes are accurately and timely reported to NSLDS as required by regulators. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 – Timeliness of Status Change Reporting. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, P063P231632, and P268K241632. Criteria. The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to the National Student Loan Data System (NSLDS) within thirty days of the College determining the change or on the next scheduled enrollment roster transmission report if the next scheduled enrollment roster transmission report is within sixty days of the College determining the status change. Regulations require the status to include an accurate effective date. Condition. During our testing of thirteen students with status changes, we noted six instances of late reporting of a student's status changes. Three of these instances were winter term graduates whose status change was reported one day late. The other three of these instances were winter term graduates whose status changes had not been reported as of the date of our audit fieldwork, due to a technical glitch in the College's reporting system. Cause. The winter term graduate file was not uploaded timely, which caused the late reporting of student's status changes. Effect. The NSLDS system is not updated with the student information timely which could lead to a student's grace period being shortened. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College review its reporting procedures to ensure that students' status changes are accurately and timely reported to NSLDS as required by regulators. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 – Timeliness of Status Change Reporting. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, P063P231632, and P268K241632. Criteria. The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to the National Student Loan Data System (NSLDS) within thirty days of the College determining the change or on the next scheduled enrollment roster transmission report if the next scheduled enrollment roster transmission report is within sixty days of the College determining the status change. Regulations require the status to include an accurate effective date. Condition. During our testing of thirteen students with status changes, we noted six instances of late reporting of a student's status changes. Three of these instances were winter term graduates whose status change was reported one day late. The other three of these instances were winter term graduates whose status changes had not been reported as of the date of our audit fieldwork, due to a technical glitch in the College's reporting system. Cause. The winter term graduate file was not uploaded timely, which caused the late reporting of student's status changes. Effect. The NSLDS system is not updated with the student information timely which could lead to a student's grace period being shortened. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College review its reporting procedures to ensure that students' status changes are accurately and timely reported to NSLDS as required by regulators. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-002 – Return of Title IV Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, and P063P231632, and P268K241632. Criteria. The total number of calendar days in an enrollment period includes all days within the period, excluding scheduled breaks of at least five consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. A break of at least five consecutive days was not excluded from the reported enrollment period for the Winter 2024 semester, which resulted in the calculation being incorrect for all students who had returns in the Winter 2024 semester. Cause. The College does not have policies and procedures in place to ensure calculations are properly performed. Effect. As a result of this condition, Return of Title IV ("R2T4") calculations were incorrect for five students for the Winter 2024 semester, resulting in $2,413 in excess funds returned to the U.S. Department of Education. It is our understanding that on August 14, 2024, the College repaid the five students affected by this calculation error. Questioned Costs. These errors resulted in excess refunds to the Department of Education totaling an amount less than $25,000. Recommendation. We recommend that the College implement a review process to ensure the number of enrollment days used in the Return of Title IV calculations is accurate and that the R2T4 calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-002 – Return of Title IV Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, and P063P231632, and P268K241632. Criteria. The total number of calendar days in an enrollment period includes all days within the period, excluding scheduled breaks of at least five consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. A break of at least five consecutive days was not excluded from the reported enrollment period for the Winter 2024 semester, which resulted in the calculation being incorrect for all students who had returns in the Winter 2024 semester. Cause. The College does not have policies and procedures in place to ensure calculations are properly performed. Effect. As a result of this condition, Return of Title IV ("R2T4") calculations were incorrect for five students for the Winter 2024 semester, resulting in $2,413 in excess funds returned to the U.S. Department of Education. It is our understanding that on August 14, 2024, the College repaid the five students affected by this calculation error. Questioned Costs. These errors resulted in excess refunds to the Department of Education totaling an amount less than $25,000. Recommendation. We recommend that the College implement a review process to ensure the number of enrollment days used in the Return of Title IV calculations is accurate and that the R2T4 calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-002 – Return of Title IV Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, and P063P231632, and P268K241632. Criteria. The total number of calendar days in an enrollment period includes all days within the period, excluding scheduled breaks of at least five consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. A break of at least five consecutive days was not excluded from the reported enrollment period for the Winter 2024 semester, which resulted in the calculation being incorrect for all students who had returns in the Winter 2024 semester. Cause. The College does not have policies and procedures in place to ensure calculations are properly performed. Effect. As a result of this condition, Return of Title IV ("R2T4") calculations were incorrect for five students for the Winter 2024 semester, resulting in $2,413 in excess funds returned to the U.S. Department of Education. It is our understanding that on August 14, 2024, the College repaid the five students affected by this calculation error. Questioned Costs. These errors resulted in excess refunds to the Department of Education totaling an amount less than $25,000. Recommendation. We recommend that the College implement a review process to ensure the number of enrollment days used in the Return of Title IV calculations is accurate and that the R2T4 calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-002 – Return of Title IV Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, and P063P231632, and P268K241632. Criteria. The total number of calendar days in an enrollment period includes all days within the period, excluding scheduled breaks of at least five consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. A break of at least five consecutive days was not excluded from the reported enrollment period for the Winter 2024 semester, which resulted in the calculation being incorrect for all students who had returns in the Winter 2024 semester. Cause. The College does not have policies and procedures in place to ensure calculations are properly performed. Effect. As a result of this condition, Return of Title IV ("R2T4") calculations were incorrect for five students for the Winter 2024 semester, resulting in $2,413 in excess funds returned to the U.S. Department of Education. It is our understanding that on August 14, 2024, the College repaid the five students affected by this calculation error. Questioned Costs. These errors resulted in excess refunds to the Department of Education totaling an amount less than $25,000. Recommendation. We recommend that the College implement a review process to ensure the number of enrollment days used in the Return of Title IV calculations is accurate and that the R2T4 calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 – Timeliness of Status Change Reporting. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, P063P231632, and P268K241632. Criteria. The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to the National Student Loan Data System (NSLDS) within thirty days of the College determining the change or on the next scheduled enrollment roster transmission report if the next scheduled enrollment roster transmission report is within sixty days of the College determining the status change. Regulations require the status to include an accurate effective date. Condition. During our testing of thirteen students with status changes, we noted six instances of late reporting of a student's status changes. Three of these instances were winter term graduates whose status change was reported one day late. The other three of these instances were winter term graduates whose status changes had not been reported as of the date of our audit fieldwork, due to a technical glitch in the College's reporting system. Cause. The winter term graduate file was not uploaded timely, which caused the late reporting of student's status changes. Effect. The NSLDS system is not updated with the student information timely which could lead to a student's grace period being shortened. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College review its reporting procedures to ensure that students' status changes are accurately and timely reported to NSLDS as required by regulators. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 – Timeliness of Status Change Reporting. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, P063P231632, and P268K241632. Criteria. The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to the National Student Loan Data System (NSLDS) within thirty days of the College determining the change or on the next scheduled enrollment roster transmission report if the next scheduled enrollment roster transmission report is within sixty days of the College determining the status change. Regulations require the status to include an accurate effective date. Condition. During our testing of thirteen students with status changes, we noted six instances of late reporting of a student's status changes. Three of these instances were winter term graduates whose status change was reported one day late. The other three of these instances were winter term graduates whose status changes had not been reported as of the date of our audit fieldwork, due to a technical glitch in the College's reporting system. Cause. The winter term graduate file was not uploaded timely, which caused the late reporting of student's status changes. Effect. The NSLDS system is not updated with the student information timely which could lead to a student's grace period being shortened. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College review its reporting procedures to ensure that students' status changes are accurately and timely reported to NSLDS as required by regulators. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 – Timeliness of Status Change Reporting. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, P063P231632, and P268K241632. Criteria. The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to the National Student Loan Data System (NSLDS) within thirty days of the College determining the change or on the next scheduled enrollment roster transmission report if the next scheduled enrollment roster transmission report is within sixty days of the College determining the status change. Regulations require the status to include an accurate effective date. Condition. During our testing of thirteen students with status changes, we noted six instances of late reporting of a student's status changes. Three of these instances were winter term graduates whose status change was reported one day late. The other three of these instances were winter term graduates whose status changes had not been reported as of the date of our audit fieldwork, due to a technical glitch in the College's reporting system. Cause. The winter term graduate file was not uploaded timely, which caused the late reporting of student's status changes. Effect. The NSLDS system is not updated with the student information timely which could lead to a student's grace period being shortened. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College review its reporting procedures to ensure that students' status changes are accurately and timely reported to NSLDS as required by regulators. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 – Timeliness of Status Change Reporting. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, P063P231632, and P268K241632. Criteria. The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to the National Student Loan Data System (NSLDS) within thirty days of the College determining the change or on the next scheduled enrollment roster transmission report if the next scheduled enrollment roster transmission report is within sixty days of the College determining the status change. Regulations require the status to include an accurate effective date. Condition. During our testing of thirteen students with status changes, we noted six instances of late reporting of a student's status changes. Three of these instances were winter term graduates whose status change was reported one day late. The other three of these instances were winter term graduates whose status changes had not been reported as of the date of our audit fieldwork, due to a technical glitch in the College's reporting system. Cause. The winter term graduate file was not uploaded timely, which caused the late reporting of student's status changes. Effect. The NSLDS system is not updated with the student information timely which could lead to a student's grace period being shortened. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College review its reporting procedures to ensure that students' status changes are accurately and timely reported to NSLDS as required by regulators. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-002 – Return of Title IV Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, and P063P231632, and P268K241632. Criteria. The total number of calendar days in an enrollment period includes all days within the period, excluding scheduled breaks of at least five consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. A break of at least five consecutive days was not excluded from the reported enrollment period for the Winter 2024 semester, which resulted in the calculation being incorrect for all students who had returns in the Winter 2024 semester. Cause. The College does not have policies and procedures in place to ensure calculations are properly performed. Effect. As a result of this condition, Return of Title IV ("R2T4") calculations were incorrect for five students for the Winter 2024 semester, resulting in $2,413 in excess funds returned to the U.S. Department of Education. It is our understanding that on August 14, 2024, the College repaid the five students affected by this calculation error. Questioned Costs. These errors resulted in excess refunds to the Department of Education totaling an amount less than $25,000. Recommendation. We recommend that the College implement a review process to ensure the number of enrollment days used in the Return of Title IV calculations is accurate and that the R2T4 calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-002 – Return of Title IV Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, and P063P231632, and P268K241632. Criteria. The total number of calendar days in an enrollment period includes all days within the period, excluding scheduled breaks of at least five consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. A break of at least five consecutive days was not excluded from the reported enrollment period for the Winter 2024 semester, which resulted in the calculation being incorrect for all students who had returns in the Winter 2024 semester. Cause. The College does not have policies and procedures in place to ensure calculations are properly performed. Effect. As a result of this condition, Return of Title IV ("R2T4") calculations were incorrect for five students for the Winter 2024 semester, resulting in $2,413 in excess funds returned to the U.S. Department of Education. It is our understanding that on August 14, 2024, the College repaid the five students affected by this calculation error. Questioned Costs. These errors resulted in excess refunds to the Department of Education totaling an amount less than $25,000. Recommendation. We recommend that the College implement a review process to ensure the number of enrollment days used in the Return of Title IV calculations is accurate and that the R2T4 calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-002 – Return of Title IV Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, and P063P231632, and P268K241632. Criteria. The total number of calendar days in an enrollment period includes all days within the period, excluding scheduled breaks of at least five consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. A break of at least five consecutive days was not excluded from the reported enrollment period for the Winter 2024 semester, which resulted in the calculation being incorrect for all students who had returns in the Winter 2024 semester. Cause. The College does not have policies and procedures in place to ensure calculations are properly performed. Effect. As a result of this condition, Return of Title IV ("R2T4") calculations were incorrect for five students for the Winter 2024 semester, resulting in $2,413 in excess funds returned to the U.S. Department of Education. It is our understanding that on August 14, 2024, the College repaid the five students affected by this calculation error. Questioned Costs. These errors resulted in excess refunds to the Department of Education totaling an amount less than $25,000. Recommendation. We recommend that the College implement a review process to ensure the number of enrollment days used in the Return of Title IV calculations is accurate and that the R2T4 calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-002 – Return of Title IV Calculation. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests & Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A232007, P033A232007, and P063P231632, and P268K241632. Criteria. The total number of calendar days in an enrollment period includes all days within the period, excluding scheduled breaks of at least five consecutive days, as specified by the 34 CFR 668.22(f) Compliance Supplement. Condition. A break of at least five consecutive days was not excluded from the reported enrollment period for the Winter 2024 semester, which resulted in the calculation being incorrect for all students who had returns in the Winter 2024 semester. Cause. The College does not have policies and procedures in place to ensure calculations are properly performed. Effect. As a result of this condition, Return of Title IV ("R2T4") calculations were incorrect for five students for the Winter 2024 semester, resulting in $2,413 in excess funds returned to the U.S. Department of Education. It is our understanding that on August 14, 2024, the College repaid the five students affected by this calculation error. Questioned Costs. These errors resulted in excess refunds to the Department of Education totaling an amount less than $25,000. Recommendation. We recommend that the College implement a review process to ensure the number of enrollment days used in the Return of Title IV calculations is accurate and that the R2T4 calculation is being reviewed by a second individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.