2024-003 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 (f) 84.379 – Year Ended June 30, 2024
Criteria: 34 CFR 690.62 states, “The amount of a student’s Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year.
Condition: One of the 40 student files (2.5%) we examined, we noted the students were not properly awarded Pell grants.
Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid.
We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-003. Statistical sampling was not used in making sample selections.
Questioned Costs: $0
Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid. Students should receive the proper amount of aid.
Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-004 – Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 682.201 (a) (1-2) notes, “(1) To obtain a Direct Subsidized Loan or a Direct Unsubsidized Loan, a student must complete a Free application for Federal Student Aid and submit it in accordance with instructions in the application. (2) If the student is eligible for a Direct Subsidized Loan or a Direct Unsubsidized Loan, the school in which the student is enrolled must perform the following functions: (i) create a loan origination record and transmit the record to the Secretary. (ii) Ensure that the loan is supported by a completed Master Promissory Note (MPN) and, if applicable, transmit the MPN to the Secretary. (iii) In accordance with 34 CFR 668.162, draw down funds or receive funds from the Secretary, and disburse the funds to the student.”
Condition: 5 of the 40 student files (12.5%) we examined, we noted the students were not properly awarded Direct loans.
We consider this condition to be a significant deficiency relating to the Eligibility compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-004.
Statistical sampling was not used in making sample selections.
Questioned Costs: $0
Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid.
Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-005 – Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended June 30, 2024
Criteria: According to 34 CFR section 685.304, an educational institution must ensure that exit counseling is conducted with each Direct Loan student borrower 30 days after the student withdraws from the institution or falls below half-time status.
Condition: During our student file testing, we noted five students out of 40 (12.5%) did not have documentation in their file that exit counseling was sent thirty days after the student withdrew. We consider the missing exit counseling to be a significant deficiency with the Eligibility Compliance Requirement.
Statistical sampling was not performed in the selection of the sample.
Questioned Costs: $0
Cause and Effect: The College did not send out exit counseling when the student withdrew timely and the College’s controls did not detect the missing exit counseling for the students.
Recommendation: We recommend the College closely monitor all students who are receiving loans to make sure they are sent exit counseling timely.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-006 – Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 668.164 (a)(1) states “Except as provided under paragraph (a)(2) of this section, a disbursement of title IV, HEA program funds occurs on the date that the institution credits the student’s ledger account or pays the student or parent directly with- (i) Funds received form the Secretary; (ii) Institutional funds received from a lender under title IV, HEA program funds;
Condition: The College did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 2 of the 40 students in the sample (5%). We consider this condition to be an instance of noncompliance in internal control over compliance relating to the Eligibility compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-005.
Statistical sampling was not used in making sample selections.
Questioned Costs: N/A
Cause and Effect: The College posted the batches incorrectly resulting in a variance in the date of the disbursement per the student account and the date per NSLDS.
Recommendation: We recommend the College implement procedures in order to report accurate disbursements dates for Direct Loans to NSLDS.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-007 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 668.22 (a)(1) states “When a recipient of title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with paragraph (e) of this section.”
34 CFR 668.22 (e)(2) states, “The percentage of title IV grant or loan assistance that has been earned by the student is - (i) Equal to the percentage of the payment period or period of enrollment that the student completed (as determined in accordance with paragraph (f) of this section) as of the student's withdrawal date, if this date occurs on or before - (A) Completion of 60 percent of the payment period or period of enrollment for a program that is measured in credit hours; or…”
34 CFR 668.22(j) notes, “(1) An institution must return the amount of title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew as defined in paragraph (l)(3) of this section. The timeframe for returning funds is further described in § 668.173(b). (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment, as appropriate, in accordance with paragraph (e)(5) of this section; (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew”
An institution must notify the student of a post-withdrawal disbursement of Federal Direct Loans used to credit the student’s account for outstanding charges (34 CFR 668.22).
Condition: The College did not accurately complete refund calculations for 1 out of 9 students (11.1%) tested. Additionally, funds were not timely returned and withdrawal dates were not timely determined for three out of nine students (33%) tested. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-003.
Statistical sampling was not used in making sample selections.
Questioned Costs: $926
Effect: Miscalculation of the days in the Return of Title IV funds calculations results in incorrect amounts returned by the College. For the untimely refunds, without proper review of students’ enrollment statuses, refunds may be required that are not determined or completed timely.
Recommendation: For the incorrect refund calculation, we recommend the College continually educate themselves on the requirements for the return of title IV fund and ensure the proper controls are implemented to timely and accurately return unearned aid. For the untimely returns, we recommend the College reviews their policies and procedures to ensure withdrawals are determined and funds returned timely for students that withdrew.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-007 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 668.22 (a)(1) states “When a recipient of title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with paragraph (e) of this section.”
34 CFR 668.22 (e)(2) states, “The percentage of title IV grant or loan assistance that has been earned by the student is - (i) Equal to the percentage of the payment period or period of enrollment that the student completed (as determined in accordance with paragraph (f) of this section) as of the student's withdrawal date, if this date occurs on or before - (A) Completion of 60 percent of the payment period or period of enrollment for a program that is measured in credit hours; or…”
34 CFR 668.22(j) notes, “(1) An institution must return the amount of title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew as defined in paragraph (l)(3) of this section. The timeframe for returning funds is further described in § 668.173(b). (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment, as appropriate, in accordance with paragraph (e)(5) of this section; (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew”
An institution must notify the student of a post-withdrawal disbursement of Federal Direct Loans used to credit the student’s account for outstanding charges (34 CFR 668.22).
Condition: The College did not accurately complete refund calculations for 1 out of 9 students (11.1%) tested. Additionally, funds were not timely returned and withdrawal dates were not timely determined for three out of nine students (33%) tested. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-003.
Statistical sampling was not used in making sample selections.
Questioned Costs: $926
Effect: Miscalculation of the days in the Return of Title IV funds calculations results in incorrect amounts returned by the College. For the untimely refunds, without proper review of students’ enrollment statuses, refunds may be required that are not determined or completed timely.
Recommendation: For the incorrect refund calculation, we recommend the College continually educate themselves on the requirements for the return of title IV fund and ensure the proper controls are implemented to timely and accurately return unearned aid. For the untimely returns, we recommend the College reviews their policies and procedures to ensure withdrawals are determined and funds returned timely for students that withdrew.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-008 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 668.408 (a)(2) notes, “In accordance with procedures established by the Secretary, an institution offering any group of substantially similar programs… must report to the Department… (2) For each student – (i) Information needed to identify the student and the institution; (ii) The date the student initially enrolled in the program; (iii) The student’s attendance dates and attendance status (e.g., enrolled, withdrawn, or completed) in the program during the award year; (iv) The student’s enrollment status (e.g., full time, three-quarter time, half time, less than half time) as of the first day of the student’s enrollment in the program…”
Condition: In our testing of student files, six out of 40 students (15%) had enrollment statuses not timely or accurately reported to NSLDS. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-002.
Cause: The causes for the untimely and incorrect enrollment status reporting was caused by a citizenship/foreign student flag issue that was not identified and resolved timely, an identified error in their reporting system that has since been resolved, and other unknown errors.
Effect: The result is that the Department of Education was not made aware of the changes in student statuses in a timely manner and students’ enrollment dates were reported to NSLDS inaccurately or were missing.
Questioned Costs: $0
Recommendation: We recommend that the College reviews their policies and procedures to ensure students’ enrollment statuses are reported accurately and timely.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-008 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 668.408 (a)(2) notes, “In accordance with procedures established by the Secretary, an institution offering any group of substantially similar programs… must report to the Department… (2) For each student – (i) Information needed to identify the student and the institution; (ii) The date the student initially enrolled in the program; (iii) The student’s attendance dates and attendance status (e.g., enrolled, withdrawn, or completed) in the program during the award year; (iv) The student’s enrollment status (e.g., full time, three-quarter time, half time, less than half time) as of the first day of the student’s enrollment in the program…”
Condition: In our testing of student files, six out of 40 students (15%) had enrollment statuses not timely or accurately reported to NSLDS. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-002.
Cause: The causes for the untimely and incorrect enrollment status reporting was caused by a citizenship/foreign student flag issue that was not identified and resolved timely, an identified error in their reporting system that has since been resolved, and other unknown errors.
Effect: The result is that the Department of Education was not made aware of the changes in student statuses in a timely manner and students’ enrollment dates were reported to NSLDS inaccurately or were missing.
Questioned Costs: $0
Recommendation: We recommend that the College reviews their policies and procedures to ensure students’ enrollment statuses are reported accurately and timely.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-008 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 668.408 (a)(2) notes, “In accordance with procedures established by the Secretary, an institution offering any group of substantially similar programs… must report to the Department… (2) For each student – (i) Information needed to identify the student and the institution; (ii) The date the student initially enrolled in the program; (iii) The student’s attendance dates and attendance status (e.g., enrolled, withdrawn, or completed) in the program during the award year; (iv) The student’s enrollment status (e.g., full time, three-quarter time, half time, less than half time) as of the first day of the student’s enrollment in the program…”
Condition: In our testing of student files, six out of 40 students (15%) had enrollment statuses not timely or accurately reported to NSLDS. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-002.
Cause: The causes for the untimely and incorrect enrollment status reporting was caused by a citizenship/foreign student flag issue that was not identified and resolved timely, an identified error in their reporting system that has since been resolved, and other unknown errors.
Effect: The result is that the Department of Education was not made aware of the changes in student statuses in a timely manner and students’ enrollment dates were reported to NSLDS inaccurately or were missing.
Questioned Costs: $0
Recommendation: We recommend that the College reviews their policies and procedures to ensure students’ enrollment statuses are reported accurately and timely.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-008 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 668.408 (a)(2) notes, “In accordance with procedures established by the Secretary, an institution offering any group of substantially similar programs… must report to the Department… (2) For each student – (i) Information needed to identify the student and the institution; (ii) The date the student initially enrolled in the program; (iii) The student’s attendance dates and attendance status (e.g., enrolled, withdrawn, or completed) in the program during the award year; (iv) The student’s enrollment status (e.g., full time, three-quarter time, half time, less than half time) as of the first day of the student’s enrollment in the program…”
Condition: In our testing of student files, six out of 40 students (15%) had enrollment statuses not timely or accurately reported to NSLDS. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-002.
Cause: The causes for the untimely and incorrect enrollment status reporting was caused by a citizenship/foreign student flag issue that was not identified and resolved timely, an identified error in their reporting system that has since been resolved, and other unknown errors.
Effect: The result is that the Department of Education was not made aware of the changes in student statuses in a timely manner and students’ enrollment dates were reported to NSLDS inaccurately or were missing.
Questioned Costs: $0
Recommendation: We recommend that the College reviews their policies and procedures to ensure students’ enrollment statuses are reported accurately and timely.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-008 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 668.408 (a)(2) notes, “In accordance with procedures established by the Secretary, an institution offering any group of substantially similar programs… must report to the Department… (2) For each student – (i) Information needed to identify the student and the institution; (ii) The date the student initially enrolled in the program; (iii) The student’s attendance dates and attendance status (e.g., enrolled, withdrawn, or completed) in the program during the award year; (iv) The student’s enrollment status (e.g., full time, three-quarter time, half time, less than half time) as of the first day of the student’s enrollment in the program…”
Condition: In our testing of student files, six out of 40 students (15%) had enrollment statuses not timely or accurately reported to NSLDS. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-002.
Cause: The causes for the untimely and incorrect enrollment status reporting was caused by a citizenship/foreign student flag issue that was not identified and resolved timely, an identified error in their reporting system that has since been resolved, and other unknown errors.
Effect: The result is that the Department of Education was not made aware of the changes in student statuses in a timely manner and students’ enrollment dates were reported to NSLDS inaccurately or were missing.
Questioned Costs: $0
Recommendation: We recommend that the College reviews their policies and procedures to ensure students’ enrollment statuses are reported accurately and timely.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-003 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 (f) 84.379 – Year Ended June 30, 2024
Criteria: 34 CFR 690.62 states, “The amount of a student’s Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year.
Condition: One of the 40 student files (2.5%) we examined, we noted the students were not properly awarded Pell grants.
Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid.
We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-003. Statistical sampling was not used in making sample selections.
Questioned Costs: $0
Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid. Students should receive the proper amount of aid.
Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-004 – Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 682.201 (a) (1-2) notes, “(1) To obtain a Direct Subsidized Loan or a Direct Unsubsidized Loan, a student must complete a Free application for Federal Student Aid and submit it in accordance with instructions in the application. (2) If the student is eligible for a Direct Subsidized Loan or a Direct Unsubsidized Loan, the school in which the student is enrolled must perform the following functions: (i) create a loan origination record and transmit the record to the Secretary. (ii) Ensure that the loan is supported by a completed Master Promissory Note (MPN) and, if applicable, transmit the MPN to the Secretary. (iii) In accordance with 34 CFR 668.162, draw down funds or receive funds from the Secretary, and disburse the funds to the student.”
Condition: 5 of the 40 student files (12.5%) we examined, we noted the students were not properly awarded Direct loans.
We consider this condition to be a significant deficiency relating to the Eligibility compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-004.
Statistical sampling was not used in making sample selections.
Questioned Costs: $0
Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid.
Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-005 – Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended June 30, 2024
Criteria: According to 34 CFR section 685.304, an educational institution must ensure that exit counseling is conducted with each Direct Loan student borrower 30 days after the student withdraws from the institution or falls below half-time status.
Condition: During our student file testing, we noted five students out of 40 (12.5%) did not have documentation in their file that exit counseling was sent thirty days after the student withdrew. We consider the missing exit counseling to be a significant deficiency with the Eligibility Compliance Requirement.
Statistical sampling was not performed in the selection of the sample.
Questioned Costs: $0
Cause and Effect: The College did not send out exit counseling when the student withdrew timely and the College’s controls did not detect the missing exit counseling for the students.
Recommendation: We recommend the College closely monitor all students who are receiving loans to make sure they are sent exit counseling timely.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-006 – Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 668.164 (a)(1) states “Except as provided under paragraph (a)(2) of this section, a disbursement of title IV, HEA program funds occurs on the date that the institution credits the student’s ledger account or pays the student or parent directly with- (i) Funds received form the Secretary; (ii) Institutional funds received from a lender under title IV, HEA program funds;
Condition: The College did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 2 of the 40 students in the sample (5%). We consider this condition to be an instance of noncompliance in internal control over compliance relating to the Eligibility compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-005.
Statistical sampling was not used in making sample selections.
Questioned Costs: N/A
Cause and Effect: The College posted the batches incorrectly resulting in a variance in the date of the disbursement per the student account and the date per NSLDS.
Recommendation: We recommend the College implement procedures in order to report accurate disbursements dates for Direct Loans to NSLDS.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-007 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 668.22 (a)(1) states “When a recipient of title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with paragraph (e) of this section.”
34 CFR 668.22 (e)(2) states, “The percentage of title IV grant or loan assistance that has been earned by the student is - (i) Equal to the percentage of the payment period or period of enrollment that the student completed (as determined in accordance with paragraph (f) of this section) as of the student's withdrawal date, if this date occurs on or before - (A) Completion of 60 percent of the payment period or period of enrollment for a program that is measured in credit hours; or…”
34 CFR 668.22(j) notes, “(1) An institution must return the amount of title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew as defined in paragraph (l)(3) of this section. The timeframe for returning funds is further described in § 668.173(b). (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment, as appropriate, in accordance with paragraph (e)(5) of this section; (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew”
An institution must notify the student of a post-withdrawal disbursement of Federal Direct Loans used to credit the student’s account for outstanding charges (34 CFR 668.22).
Condition: The College did not accurately complete refund calculations for 1 out of 9 students (11.1%) tested. Additionally, funds were not timely returned and withdrawal dates were not timely determined for three out of nine students (33%) tested. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-003.
Statistical sampling was not used in making sample selections.
Questioned Costs: $926
Effect: Miscalculation of the days in the Return of Title IV funds calculations results in incorrect amounts returned by the College. For the untimely refunds, without proper review of students’ enrollment statuses, refunds may be required that are not determined or completed timely.
Recommendation: For the incorrect refund calculation, we recommend the College continually educate themselves on the requirements for the return of title IV fund and ensure the proper controls are implemented to timely and accurately return unearned aid. For the untimely returns, we recommend the College reviews their policies and procedures to ensure withdrawals are determined and funds returned timely for students that withdrew.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-007 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 668.22 (a)(1) states “When a recipient of title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with paragraph (e) of this section.”
34 CFR 668.22 (e)(2) states, “The percentage of title IV grant or loan assistance that has been earned by the student is - (i) Equal to the percentage of the payment period or period of enrollment that the student completed (as determined in accordance with paragraph (f) of this section) as of the student's withdrawal date, if this date occurs on or before - (A) Completion of 60 percent of the payment period or period of enrollment for a program that is measured in credit hours; or…”
34 CFR 668.22(j) notes, “(1) An institution must return the amount of title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew as defined in paragraph (l)(3) of this section. The timeframe for returning funds is further described in § 668.173(b). (2) For an institution that is not required to take attendance, an institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the – (i) Payment period or period of enrollment, as appropriate, in accordance with paragraph (e)(5) of this section; (ii) Academic year in which the student withdrew; or (iii) Educational program from which the student withdrew”
An institution must notify the student of a post-withdrawal disbursement of Federal Direct Loans used to credit the student’s account for outstanding charges (34 CFR 668.22).
Condition: The College did not accurately complete refund calculations for 1 out of 9 students (11.1%) tested. Additionally, funds were not timely returned and withdrawal dates were not timely determined for three out of nine students (33%) tested. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-003.
Statistical sampling was not used in making sample selections.
Questioned Costs: $926
Effect: Miscalculation of the days in the Return of Title IV funds calculations results in incorrect amounts returned by the College. For the untimely refunds, without proper review of students’ enrollment statuses, refunds may be required that are not determined or completed timely.
Recommendation: For the incorrect refund calculation, we recommend the College continually educate themselves on the requirements for the return of title IV fund and ensure the proper controls are implemented to timely and accurately return unearned aid. For the untimely returns, we recommend the College reviews their policies and procedures to ensure withdrawals are determined and funds returned timely for students that withdrew.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-008 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 668.408 (a)(2) notes, “In accordance with procedures established by the Secretary, an institution offering any group of substantially similar programs… must report to the Department… (2) For each student – (i) Information needed to identify the student and the institution; (ii) The date the student initially enrolled in the program; (iii) The student’s attendance dates and attendance status (e.g., enrolled, withdrawn, or completed) in the program during the award year; (iv) The student’s enrollment status (e.g., full time, three-quarter time, half time, less than half time) as of the first day of the student’s enrollment in the program…”
Condition: In our testing of student files, six out of 40 students (15%) had enrollment statuses not timely or accurately reported to NSLDS. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-002.
Cause: The causes for the untimely and incorrect enrollment status reporting was caused by a citizenship/foreign student flag issue that was not identified and resolved timely, an identified error in their reporting system that has since been resolved, and other unknown errors.
Effect: The result is that the Department of Education was not made aware of the changes in student statuses in a timely manner and students’ enrollment dates were reported to NSLDS inaccurately or were missing.
Questioned Costs: $0
Recommendation: We recommend that the College reviews their policies and procedures to ensure students’ enrollment statuses are reported accurately and timely.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-008 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 668.408 (a)(2) notes, “In accordance with procedures established by the Secretary, an institution offering any group of substantially similar programs… must report to the Department… (2) For each student – (i) Information needed to identify the student and the institution; (ii) The date the student initially enrolled in the program; (iii) The student’s attendance dates and attendance status (e.g., enrolled, withdrawn, or completed) in the program during the award year; (iv) The student’s enrollment status (e.g., full time, three-quarter time, half time, less than half time) as of the first day of the student’s enrollment in the program…”
Condition: In our testing of student files, six out of 40 students (15%) had enrollment statuses not timely or accurately reported to NSLDS. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-002.
Cause: The causes for the untimely and incorrect enrollment status reporting was caused by a citizenship/foreign student flag issue that was not identified and resolved timely, an identified error in their reporting system that has since been resolved, and other unknown errors.
Effect: The result is that the Department of Education was not made aware of the changes in student statuses in a timely manner and students’ enrollment dates were reported to NSLDS inaccurately or were missing.
Questioned Costs: $0
Recommendation: We recommend that the College reviews their policies and procedures to ensure students’ enrollment statuses are reported accurately and timely.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-008 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 668.408 (a)(2) notes, “In accordance with procedures established by the Secretary, an institution offering any group of substantially similar programs… must report to the Department… (2) For each student – (i) Information needed to identify the student and the institution; (ii) The date the student initially enrolled in the program; (iii) The student’s attendance dates and attendance status (e.g., enrolled, withdrawn, or completed) in the program during the award year; (iv) The student’s enrollment status (e.g., full time, three-quarter time, half time, less than half time) as of the first day of the student’s enrollment in the program…”
Condition: In our testing of student files, six out of 40 students (15%) had enrollment statuses not timely or accurately reported to NSLDS. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-002.
Cause: The causes for the untimely and incorrect enrollment status reporting was caused by a citizenship/foreign student flag issue that was not identified and resolved timely, an identified error in their reporting system that has since been resolved, and other unknown errors.
Effect: The result is that the Department of Education was not made aware of the changes in student statuses in a timely manner and students’ enrollment dates were reported to NSLDS inaccurately or were missing.
Questioned Costs: $0
Recommendation: We recommend that the College reviews their policies and procedures to ensure students’ enrollment statuses are reported accurately and timely.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-008 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 668.408 (a)(2) notes, “In accordance with procedures established by the Secretary, an institution offering any group of substantially similar programs… must report to the Department… (2) For each student – (i) Information needed to identify the student and the institution; (ii) The date the student initially enrolled in the program; (iii) The student’s attendance dates and attendance status (e.g., enrolled, withdrawn, or completed) in the program during the award year; (iv) The student’s enrollment status (e.g., full time, three-quarter time, half time, less than half time) as of the first day of the student’s enrollment in the program…”
Condition: In our testing of student files, six out of 40 students (15%) had enrollment statuses not timely or accurately reported to NSLDS. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-002.
Cause: The causes for the untimely and incorrect enrollment status reporting was caused by a citizenship/foreign student flag issue that was not identified and resolved timely, an identified error in their reporting system that has since been resolved, and other unknown errors.
Effect: The result is that the Department of Education was not made aware of the changes in student statuses in a timely manner and students’ enrollment dates were reported to NSLDS inaccurately or were missing.
Questioned Costs: $0
Recommendation: We recommend that the College reviews their policies and procedures to ensure students’ enrollment statuses are reported accurately and timely.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
2024-008 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2024
Criteria: 34 CFR 668.408 (a)(2) notes, “In accordance with procedures established by the Secretary, an institution offering any group of substantially similar programs… must report to the Department… (2) For each student – (i) Information needed to identify the student and the institution; (ii) The date the student initially enrolled in the program; (iii) The student’s attendance dates and attendance status (e.g., enrolled, withdrawn, or completed) in the program during the award year; (iv) The student’s enrollment status (e.g., full time, three-quarter time, half time, less than half time) as of the first day of the student’s enrollment in the program…”
Condition: In our testing of student files, six out of 40 students (15%) had enrollment statuses not timely or accurately reported to NSLDS. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-002.
Cause: The causes for the untimely and incorrect enrollment status reporting was caused by a citizenship/foreign student flag issue that was not identified and resolved timely, an identified error in their reporting system that has since been resolved, and other unknown errors.
Effect: The result is that the Department of Education was not made aware of the changes in student statuses in a timely manner and students’ enrollment dates were reported to NSLDS inaccurately or were missing.
Questioned Costs: $0
Recommendation: We recommend that the College reviews their policies and procedures to ensure students’ enrollment statuses are reported accurately and timely.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.