Audit 333977

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 690.67: An institution awards additional Federal Pell Grant funds up to one-half of a scheduled award to a student in an award year if the student is enrolled in an eligible program and is enrolled at least as a half-time student in the payment period. Condition Significant Deficiency in Internal Control over Compliance – For one of the twenty-six students tested at Norco College, the College inaccurately calculated and disbursed the student’s Pell Grant disbursement due to a manual error noted in the student’s eligibility records which did not allow payment up to one-half of the student’s scheduled award. Questioned Costs There are no questioned costs associated with this finding. Context There were 2,108 students who received Federal Pell Grants at Norco College during the year ended June 30, 2024. Effect Without proper review of student’s eligibility records, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s review processes were not adequately designed to identify instances of noncompliance over student eligibility and the calculation of student disbursements. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of student’s eligibility records, along with calculated disbursements amounts to ensure accuracy.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 690.67: An institution awards additional Federal Pell Grant funds up to one-half of a scheduled award to a student in an award year if the student is enrolled in an eligible program and is enrolled at least as a half-time student in the payment period. Condition Significant Deficiency in Internal Control over Compliance – For one of the twenty-six students tested at Norco College, the College inaccurately calculated and disbursed the student’s Pell Grant disbursement due to a manual error noted in the student’s eligibility records which did not allow payment up to one-half of the student’s scheduled award. Questioned Costs There are no questioned costs associated with this finding. Context There were 2,108 students who received Federal Pell Grants at Norco College during the year ended June 30, 2024. Effect Without proper review of student’s eligibility records, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s review processes were not adequately designed to identify instances of noncompliance over student eligibility and the calculation of student disbursements. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of student’s eligibility records, along with calculated disbursements amounts to ensure accuracy.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 690.67: An institution awards additional Federal Pell Grant funds up to one-half of a scheduled award to a student in an award year if the student is enrolled in an eligible program and is enrolled at least as a half-time student in the payment period. Condition Significant Deficiency in Internal Control over Compliance – For one of the twenty-six students tested at Norco College, the College inaccurately calculated and disbursed the student’s Pell Grant disbursement due to a manual error noted in the student’s eligibility records which did not allow payment up to one-half of the student’s scheduled award. Questioned Costs There are no questioned costs associated with this finding. Context There were 2,108 students who received Federal Pell Grants at Norco College during the year ended June 30, 2024. Effect Without proper review of student’s eligibility records, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s review processes were not adequately designed to identify instances of noncompliance over student eligibility and the calculation of student disbursements. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of student’s eligibility records, along with calculated disbursements amounts to ensure accuracy.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 690.67: An institution awards additional Federal Pell Grant funds up to one-half of a scheduled award to a student in an award year if the student is enrolled in an eligible program and is enrolled at least as a half-time student in the payment period. Condition Significant Deficiency in Internal Control over Compliance – For one of the twenty-six students tested at Norco College, the College inaccurately calculated and disbursed the student’s Pell Grant disbursement due to a manual error noted in the student’s eligibility records which did not allow payment up to one-half of the student’s scheduled award. Questioned Costs There are no questioned costs associated with this finding. Context There were 2,108 students who received Federal Pell Grants at Norco College during the year ended June 30, 2024. Effect Without proper review of student’s eligibility records, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s review processes were not adequately designed to identify instances of noncompliance over student eligibility and the calculation of student disbursements. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of student’s eligibility records, along with calculated disbursements amounts to ensure accuracy.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 690.67: An institution awards additional Federal Pell Grant funds up to one-half of a scheduled award to a student in an award year if the student is enrolled in an eligible program and is enrolled at least as a half-time student in the payment period. Condition Significant Deficiency in Internal Control over Compliance – For one of the twenty-six students tested at Norco College, the College inaccurately calculated and disbursed the student’s Pell Grant disbursement due to a manual error noted in the student’s eligibility records which did not allow payment up to one-half of the student’s scheduled award. Questioned Costs There are no questioned costs associated with this finding. Context There were 2,108 students who received Federal Pell Grants at Norco College during the year ended June 30, 2024. Effect Without proper review of student’s eligibility records, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s review processes were not adequately designed to identify instances of noncompliance over student eligibility and the calculation of student disbursements. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of student’s eligibility records, along with calculated disbursements amounts to ensure accuracy.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 690.67: An institution awards additional Federal Pell Grant funds up to one-half of a scheduled award to a student in an award year if the student is enrolled in an eligible program and is enrolled at least as a half-time student in the payment period. Condition Significant Deficiency in Internal Control over Compliance – For one of the twenty-six students tested at Norco College, the College inaccurately calculated and disbursed the student’s Pell Grant disbursement due to a manual error noted in the student’s eligibility records which did not allow payment up to one-half of the student’s scheduled award. Questioned Costs There are no questioned costs associated with this finding. Context There were 2,108 students who received Federal Pell Grants at Norco College during the year ended June 30, 2024. Effect Without proper review of student’s eligibility records, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s review processes were not adequately designed to identify instances of noncompliance over student eligibility and the calculation of student disbursements. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of student’s eligibility records, along with calculated disbursements amounts to ensure accuracy.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 690.67: An institution awards additional Federal Pell Grant funds up to one-half of a scheduled award to a student in an award year if the student is enrolled in an eligible program and is enrolled at least as a half-time student in the payment period. Condition Significant Deficiency in Internal Control over Compliance – For one of the twenty-six students tested at Norco College, the College inaccurately calculated and disbursed the student’s Pell Grant disbursement due to a manual error noted in the student’s eligibility records which did not allow payment up to one-half of the student’s scheduled award. Questioned Costs There are no questioned costs associated with this finding. Context There were 2,108 students who received Federal Pell Grants at Norco College during the year ended June 30, 2024. Effect Without proper review of student’s eligibility records, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s review processes were not adequately designed to identify instances of noncompliance over student eligibility and the calculation of student disbursements. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of student’s eligibility records, along with calculated disbursements amounts to ensure accuracy.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. OMB Compliance Supplement, 34 CFR section 668.22(a)(6)(ii)(B)(1): The institution must disburse directly to a student any amount of a post-withdrawal disbursement of grant funds that is not credited to the student's account. The institution must make the disbursement as soon as possible, but no later than 45 days after the date of the institution's determination that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance for Norco College: 1. Two of the twenty-three Return to Title IV calculations tested were not calculated accurately. The College utilized the incorrect figures in the calculation. 2. One of the twenty-three students tested for Return to Title IV were eligible for a post-withdrawal disbursement; however the College did not provide the student with notification of their eligible disbursement, nor did they disburse the funds to the student. Questioned Costs There are no questioned costs associated with this finding. Context There were 115 Return to Title IV calculations completed for Norco College during the year ended June 30, 2024. Effect Without proper review of Return to Title IV calculations, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that the College’s procedures are in line with compliance requirements of the program.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. OMB Compliance Supplement, 34 CFR section 668.22(a)(6)(ii)(B)(1): The institution must disburse directly to a student any amount of a post-withdrawal disbursement of grant funds that is not credited to the student's account. The institution must make the disbursement as soon as possible, but no later than 45 days after the date of the institution's determination that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance for Norco College: 1. Two of the twenty-three Return to Title IV calculations tested were not calculated accurately. The College utilized the incorrect figures in the calculation. 2. One of the twenty-three students tested for Return to Title IV were eligible for a post-withdrawal disbursement; however the College did not provide the student with notification of their eligible disbursement, nor did they disburse the funds to the student. Questioned Costs There are no questioned costs associated with this finding. Context There were 115 Return to Title IV calculations completed for Norco College during the year ended June 30, 2024. Effect Without proper review of Return to Title IV calculations, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that the College’s procedures are in line with compliance requirements of the program.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. OMB Compliance Supplement, 34 CFR section 668.22(a)(6)(ii)(B)(1): The institution must disburse directly to a student any amount of a post-withdrawal disbursement of grant funds that is not credited to the student's account. The institution must make the disbursement as soon as possible, but no later than 45 days after the date of the institution's determination that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance for Norco College: 1. Two of the twenty-three Return to Title IV calculations tested were not calculated accurately. The College utilized the incorrect figures in the calculation. 2. One of the twenty-three students tested for Return to Title IV were eligible for a post-withdrawal disbursement; however the College did not provide the student with notification of their eligible disbursement, nor did they disburse the funds to the student. Questioned Costs There are no questioned costs associated with this finding. Context There were 115 Return to Title IV calculations completed for Norco College during the year ended June 30, 2024. Effect Without proper review of Return to Title IV calculations, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that the College’s procedures are in line with compliance requirements of the program.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. OMB Compliance Supplement, 34 CFR section 668.22(a)(6)(ii)(B)(1): The institution must disburse directly to a student any amount of a post-withdrawal disbursement of grant funds that is not credited to the student's account. The institution must make the disbursement as soon as possible, but no later than 45 days after the date of the institution's determination that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance for Norco College: 1. Two of the twenty-three Return to Title IV calculations tested were not calculated accurately. The College utilized the incorrect figures in the calculation. 2. One of the twenty-three students tested for Return to Title IV were eligible for a post-withdrawal disbursement; however the College did not provide the student with notification of their eligible disbursement, nor did they disburse the funds to the student. Questioned Costs There are no questioned costs associated with this finding. Context There were 115 Return to Title IV calculations completed for Norco College during the year ended June 30, 2024. Effect Without proper review of Return to Title IV calculations, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that the College’s procedures are in line with compliance requirements of the program.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. OMB Compliance Supplement, 34 CFR section 668.22(a)(6)(ii)(B)(1): The institution must disburse directly to a student any amount of a post-withdrawal disbursement of grant funds that is not credited to the student's account. The institution must make the disbursement as soon as possible, but no later than 45 days after the date of the institution's determination that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance for Norco College: 1. Two of the twenty-three Return to Title IV calculations tested were not calculated accurately. The College utilized the incorrect figures in the calculation. 2. One of the twenty-three students tested for Return to Title IV were eligible for a post-withdrawal disbursement; however the College did not provide the student with notification of their eligible disbursement, nor did they disburse the funds to the student. Questioned Costs There are no questioned costs associated with this finding. Context There were 115 Return to Title IV calculations completed for Norco College during the year ended June 30, 2024. Effect Without proper review of Return to Title IV calculations, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that the College’s procedures are in line with compliance requirements of the program.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. OMB Compliance Supplement, 34 CFR section 668.22(a)(6)(ii)(B)(1): The institution must disburse directly to a student any amount of a post-withdrawal disbursement of grant funds that is not credited to the student's account. The institution must make the disbursement as soon as possible, but no later than 45 days after the date of the institution's determination that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance for Norco College: 1. Two of the twenty-three Return to Title IV calculations tested were not calculated accurately. The College utilized the incorrect figures in the calculation. 2. One of the twenty-three students tested for Return to Title IV were eligible for a post-withdrawal disbursement; however the College did not provide the student with notification of their eligible disbursement, nor did they disburse the funds to the student. Questioned Costs There are no questioned costs associated with this finding. Context There were 115 Return to Title IV calculations completed for Norco College during the year ended June 30, 2024. Effect Without proper review of Return to Title IV calculations, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that the College’s procedures are in line with compliance requirements of the program.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. OMB Compliance Supplement, 34 CFR section 668.22(a)(6)(ii)(B)(1): The institution must disburse directly to a student any amount of a post-withdrawal disbursement of grant funds that is not credited to the student's account. The institution must make the disbursement as soon as possible, but no later than 45 days after the date of the institution's determination that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance for Norco College: 1. Two of the twenty-three Return to Title IV calculations tested were not calculated accurately. The College utilized the incorrect figures in the calculation. 2. One of the twenty-three students tested for Return to Title IV were eligible for a post-withdrawal disbursement; however the College did not provide the student with notification of their eligible disbursement, nor did they disburse the funds to the student. Questioned Costs There are no questioned costs associated with this finding. Context There were 115 Return to Title IV calculations completed for Norco College during the year ended June 30, 2024. Effect Without proper review of Return to Title IV calculations, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that the College’s procedures are in line with compliance requirements of the program.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 690.67: An institution awards additional Federal Pell Grant funds up to one-half of a scheduled award to a student in an award year if the student is enrolled in an eligible program and is enrolled at least as a half-time student in the payment period. Condition Significant Deficiency in Internal Control over Compliance – For one of the twenty-six students tested at Norco College, the College inaccurately calculated and disbursed the student’s Pell Grant disbursement due to a manual error noted in the student’s eligibility records which did not allow payment up to one-half of the student’s scheduled award. Questioned Costs There are no questioned costs associated with this finding. Context There were 2,108 students who received Federal Pell Grants at Norco College during the year ended June 30, 2024. Effect Without proper review of student’s eligibility records, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s review processes were not adequately designed to identify instances of noncompliance over student eligibility and the calculation of student disbursements. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of student’s eligibility records, along with calculated disbursements amounts to ensure accuracy.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 690.67: An institution awards additional Federal Pell Grant funds up to one-half of a scheduled award to a student in an award year if the student is enrolled in an eligible program and is enrolled at least as a half-time student in the payment period. Condition Significant Deficiency in Internal Control over Compliance – For one of the twenty-six students tested at Norco College, the College inaccurately calculated and disbursed the student’s Pell Grant disbursement due to a manual error noted in the student’s eligibility records which did not allow payment up to one-half of the student’s scheduled award. Questioned Costs There are no questioned costs associated with this finding. Context There were 2,108 students who received Federal Pell Grants at Norco College during the year ended June 30, 2024. Effect Without proper review of student’s eligibility records, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s review processes were not adequately designed to identify instances of noncompliance over student eligibility and the calculation of student disbursements. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of student’s eligibility records, along with calculated disbursements amounts to ensure accuracy.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 690.67: An institution awards additional Federal Pell Grant funds up to one-half of a scheduled award to a student in an award year if the student is enrolled in an eligible program and is enrolled at least as a half-time student in the payment period. Condition Significant Deficiency in Internal Control over Compliance – For one of the twenty-six students tested at Norco College, the College inaccurately calculated and disbursed the student’s Pell Grant disbursement due to a manual error noted in the student’s eligibility records which did not allow payment up to one-half of the student’s scheduled award. Questioned Costs There are no questioned costs associated with this finding. Context There were 2,108 students who received Federal Pell Grants at Norco College during the year ended June 30, 2024. Effect Without proper review of student’s eligibility records, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s review processes were not adequately designed to identify instances of noncompliance over student eligibility and the calculation of student disbursements. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of student’s eligibility records, along with calculated disbursements amounts to ensure accuracy.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 690.67: An institution awards additional Federal Pell Grant funds up to one-half of a scheduled award to a student in an award year if the student is enrolled in an eligible program and is enrolled at least as a half-time student in the payment period. Condition Significant Deficiency in Internal Control over Compliance – For one of the twenty-six students tested at Norco College, the College inaccurately calculated and disbursed the student’s Pell Grant disbursement due to a manual error noted in the student’s eligibility records which did not allow payment up to one-half of the student’s scheduled award. Questioned Costs There are no questioned costs associated with this finding. Context There were 2,108 students who received Federal Pell Grants at Norco College during the year ended June 30, 2024. Effect Without proper review of student’s eligibility records, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s review processes were not adequately designed to identify instances of noncompliance over student eligibility and the calculation of student disbursements. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of student’s eligibility records, along with calculated disbursements amounts to ensure accuracy.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 690.67: An institution awards additional Federal Pell Grant funds up to one-half of a scheduled award to a student in an award year if the student is enrolled in an eligible program and is enrolled at least as a half-time student in the payment period. Condition Significant Deficiency in Internal Control over Compliance – For one of the twenty-six students tested at Norco College, the College inaccurately calculated and disbursed the student’s Pell Grant disbursement due to a manual error noted in the student’s eligibility records which did not allow payment up to one-half of the student’s scheduled award. Questioned Costs There are no questioned costs associated with this finding. Context There were 2,108 students who received Federal Pell Grants at Norco College during the year ended June 30, 2024. Effect Without proper review of student’s eligibility records, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s review processes were not adequately designed to identify instances of noncompliance over student eligibility and the calculation of student disbursements. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of student’s eligibility records, along with calculated disbursements amounts to ensure accuracy.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 690.67: An institution awards additional Federal Pell Grant funds up to one-half of a scheduled award to a student in an award year if the student is enrolled in an eligible program and is enrolled at least as a half-time student in the payment period. Condition Significant Deficiency in Internal Control over Compliance – For one of the twenty-six students tested at Norco College, the College inaccurately calculated and disbursed the student’s Pell Grant disbursement due to a manual error noted in the student’s eligibility records which did not allow payment up to one-half of the student’s scheduled award. Questioned Costs There are no questioned costs associated with this finding. Context There were 2,108 students who received Federal Pell Grants at Norco College during the year ended June 30, 2024. Effect Without proper review of student’s eligibility records, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s review processes were not adequately designed to identify instances of noncompliance over student eligibility and the calculation of student disbursements. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of student’s eligibility records, along with calculated disbursements amounts to ensure accuracy.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 690.67: An institution awards additional Federal Pell Grant funds up to one-half of a scheduled award to a student in an award year if the student is enrolled in an eligible program and is enrolled at least as a half-time student in the payment period. Condition Significant Deficiency in Internal Control over Compliance – For one of the twenty-six students tested at Norco College, the College inaccurately calculated and disbursed the student’s Pell Grant disbursement due to a manual error noted in the student’s eligibility records which did not allow payment up to one-half of the student’s scheduled award. Questioned Costs There are no questioned costs associated with this finding. Context There were 2,108 students who received Federal Pell Grants at Norco College during the year ended June 30, 2024. Effect Without proper review of student’s eligibility records, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s review processes were not adequately designed to identify instances of noncompliance over student eligibility and the calculation of student disbursements. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of student’s eligibility records, along with calculated disbursements amounts to ensure accuracy.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. OMB Compliance Supplement, 34 CFR section 668.22(a)(6)(ii)(B)(1): The institution must disburse directly to a student any amount of a post-withdrawal disbursement of grant funds that is not credited to the student's account. The institution must make the disbursement as soon as possible, but no later than 45 days after the date of the institution's determination that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance for Norco College: 1. Two of the twenty-three Return to Title IV calculations tested were not calculated accurately. The College utilized the incorrect figures in the calculation. 2. One of the twenty-three students tested for Return to Title IV were eligible for a post-withdrawal disbursement; however the College did not provide the student with notification of their eligible disbursement, nor did they disburse the funds to the student. Questioned Costs There are no questioned costs associated with this finding. Context There were 115 Return to Title IV calculations completed for Norco College during the year ended June 30, 2024. Effect Without proper review of Return to Title IV calculations, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that the College’s procedures are in line with compliance requirements of the program.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. OMB Compliance Supplement, 34 CFR section 668.22(a)(6)(ii)(B)(1): The institution must disburse directly to a student any amount of a post-withdrawal disbursement of grant funds that is not credited to the student's account. The institution must make the disbursement as soon as possible, but no later than 45 days after the date of the institution's determination that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance for Norco College: 1. Two of the twenty-three Return to Title IV calculations tested were not calculated accurately. The College utilized the incorrect figures in the calculation. 2. One of the twenty-three students tested for Return to Title IV were eligible for a post-withdrawal disbursement; however the College did not provide the student with notification of their eligible disbursement, nor did they disburse the funds to the student. Questioned Costs There are no questioned costs associated with this finding. Context There were 115 Return to Title IV calculations completed for Norco College during the year ended June 30, 2024. Effect Without proper review of Return to Title IV calculations, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that the College’s procedures are in line with compliance requirements of the program.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. OMB Compliance Supplement, 34 CFR section 668.22(a)(6)(ii)(B)(1): The institution must disburse directly to a student any amount of a post-withdrawal disbursement of grant funds that is not credited to the student's account. The institution must make the disbursement as soon as possible, but no later than 45 days after the date of the institution's determination that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance for Norco College: 1. Two of the twenty-three Return to Title IV calculations tested were not calculated accurately. The College utilized the incorrect figures in the calculation. 2. One of the twenty-three students tested for Return to Title IV were eligible for a post-withdrawal disbursement; however the College did not provide the student with notification of their eligible disbursement, nor did they disburse the funds to the student. Questioned Costs There are no questioned costs associated with this finding. Context There were 115 Return to Title IV calculations completed for Norco College during the year ended June 30, 2024. Effect Without proper review of Return to Title IV calculations, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that the College’s procedures are in line with compliance requirements of the program.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. OMB Compliance Supplement, 34 CFR section 668.22(a)(6)(ii)(B)(1): The institution must disburse directly to a student any amount of a post-withdrawal disbursement of grant funds that is not credited to the student's account. The institution must make the disbursement as soon as possible, but no later than 45 days after the date of the institution's determination that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance for Norco College: 1. Two of the twenty-three Return to Title IV calculations tested were not calculated accurately. The College utilized the incorrect figures in the calculation. 2. One of the twenty-three students tested for Return to Title IV were eligible for a post-withdrawal disbursement; however the College did not provide the student with notification of their eligible disbursement, nor did they disburse the funds to the student. Questioned Costs There are no questioned costs associated with this finding. Context There were 115 Return to Title IV calculations completed for Norco College during the year ended June 30, 2024. Effect Without proper review of Return to Title IV calculations, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that the College’s procedures are in line with compliance requirements of the program.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. OMB Compliance Supplement, 34 CFR section 668.22(a)(6)(ii)(B)(1): The institution must disburse directly to a student any amount of a post-withdrawal disbursement of grant funds that is not credited to the student's account. The institution must make the disbursement as soon as possible, but no later than 45 days after the date of the institution's determination that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance for Norco College: 1. Two of the twenty-three Return to Title IV calculations tested were not calculated accurately. The College utilized the incorrect figures in the calculation. 2. One of the twenty-three students tested for Return to Title IV were eligible for a post-withdrawal disbursement; however the College did not provide the student with notification of their eligible disbursement, nor did they disburse the funds to the student. Questioned Costs There are no questioned costs associated with this finding. Context There were 115 Return to Title IV calculations completed for Norco College during the year ended June 30, 2024. Effect Without proper review of Return to Title IV calculations, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that the College’s procedures are in line with compliance requirements of the program.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. OMB Compliance Supplement, 34 CFR section 668.22(a)(6)(ii)(B)(1): The institution must disburse directly to a student any amount of a post-withdrawal disbursement of grant funds that is not credited to the student's account. The institution must make the disbursement as soon as possible, but no later than 45 days after the date of the institution's determination that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance for Norco College: 1. Two of the twenty-three Return to Title IV calculations tested were not calculated accurately. The College utilized the incorrect figures in the calculation. 2. One of the twenty-three students tested for Return to Title IV were eligible for a post-withdrawal disbursement; however the College did not provide the student with notification of their eligible disbursement, nor did they disburse the funds to the student. Questioned Costs There are no questioned costs associated with this finding. Context There were 115 Return to Title IV calculations completed for Norco College during the year ended June 30, 2024. Effect Without proper review of Return to Title IV calculations, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that the College’s procedures are in line with compliance requirements of the program.

Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. OMB Compliance Supplement, 34 CFR section 668.22(a)(6)(ii)(B)(1): The institution must disburse directly to a student any amount of a post-withdrawal disbursement of grant funds that is not credited to the student's account. The institution must make the disbursement as soon as possible, but no later than 45 days after the date of the institution's determination that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance for Norco College: 1. Two of the twenty-three Return to Title IV calculations tested were not calculated accurately. The College utilized the incorrect figures in the calculation. 2. One of the twenty-three students tested for Return to Title IV were eligible for a post-withdrawal disbursement; however the College did not provide the student with notification of their eligible disbursement, nor did they disburse the funds to the student. Questioned Costs There are no questioned costs associated with this finding. Context There were 115 Return to Title IV calculations completed for Norco College during the year ended June 30, 2024. Effect Without proper review of Return to Title IV calculations, the College is at risk of noncompliance with the above referenced criteria. Cause The College’s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No. Recommendation The College should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that the College’s procedures are in line with compliance requirements of the program.