Audit 351446

2024-001 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Program: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls in place to provide populations of awards provided to students and that reconcile to amounts supporting to the SEFA. Condition: The College's internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not timely provide populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Questioned Costs: The amount of known questioned costs could not be determined. Context: The College was unable to timely provide populations that reconciled to the amounts provided on the SEFA. There were delays and multiple attempts by management to provide an accurate population of expenditures incurred for the programs. Cause: The College did not have proper controls in place to ensure that the College could provide populations that reconciled to the SEFA. Effect: The College's internal controls were not operating effectively to provide consistent populations of student awards. The College provided multiple populations that did not reconcile to the SEFA. Management was able to provide a reconciled listing and there were no exceptions identified during our testing of student eligibility or reporting once the final populations were provided. Recommendation: We recommend the College review internal controls over reporting and ensure they are operating effectively to be able to provide an accurate SEFA along with populations that reconcile to amounts reported on the SEFA. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-001 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Program: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls in place to provide populations of awards provided to students and that reconcile to amounts supporting to the SEFA. Condition: The College's internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not timely provide populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Questioned Costs: The amount of known questioned costs could not be determined. Context: The College was unable to timely provide populations that reconciled to the amounts provided on the SEFA. There were delays and multiple attempts by management to provide an accurate population of expenditures incurred for the programs. Cause: The College did not have proper controls in place to ensure that the College could provide populations that reconciled to the SEFA. Effect: The College's internal controls were not operating effectively to provide consistent populations of student awards. The College provided multiple populations that did not reconcile to the SEFA. Management was able to provide a reconciled listing and there were no exceptions identified during our testing of student eligibility or reporting once the final populations were provided. Recommendation: We recommend the College review internal controls over reporting and ensure they are operating effectively to be able to provide an accurate SEFA along with populations that reconcile to amounts reported on the SEFA. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-001 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Program: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls in place to provide populations of awards provided to students and that reconcile to amounts supporting to the SEFA. Condition: The College's internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not timely provide populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Questioned Costs: The amount of known questioned costs could not be determined. Context: The College was unable to timely provide populations that reconciled to the amounts provided on the SEFA. There were delays and multiple attempts by management to provide an accurate population of expenditures incurred for the programs. Cause: The College did not have proper controls in place to ensure that the College could provide populations that reconciled to the SEFA. Effect: The College's internal controls were not operating effectively to provide consistent populations of student awards. The College provided multiple populations that did not reconcile to the SEFA. Management was able to provide a reconciled listing and there were no exceptions identified during our testing of student eligibility or reporting once the final populations were provided. Recommendation: We recommend the College review internal controls over reporting and ensure they are operating effectively to be able to provide an accurate SEFA along with populations that reconcile to amounts reported on the SEFA. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-001 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Program: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls in place to provide populations of awards provided to students and that reconcile to amounts supporting to the SEFA. Condition: The College's internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not timely provide populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Questioned Costs: The amount of known questioned costs could not be determined. Context: The College was unable to timely provide populations that reconciled to the amounts provided on the SEFA. There were delays and multiple attempts by management to provide an accurate population of expenditures incurred for the programs. Cause: The College did not have proper controls in place to ensure that the College could provide populations that reconciled to the SEFA. Effect: The College's internal controls were not operating effectively to provide consistent populations of student awards. The College provided multiple populations that did not reconcile to the SEFA. Management was able to provide a reconciled listing and there were no exceptions identified during our testing of student eligibility or reporting once the final populations were provided. Recommendation: We recommend the College review internal controls over reporting and ensure they are operating effectively to be able to provide an accurate SEFA along with populations that reconcile to amounts reported on the SEFA. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-001 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Program: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls in place to provide populations of awards provided to students and that reconcile to amounts supporting to the SEFA. Condition: The College's internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not timely provide populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Questioned Costs: The amount of known questioned costs could not be determined. Context: The College was unable to timely provide populations that reconciled to the amounts provided on the SEFA. There were delays and multiple attempts by management to provide an accurate population of expenditures incurred for the programs. Cause: The College did not have proper controls in place to ensure that the College could provide populations that reconciled to the SEFA. Effect: The College's internal controls were not operating effectively to provide consistent populations of student awards. The College provided multiple populations that did not reconcile to the SEFA. Management was able to provide a reconciled listing and there were no exceptions identified during our testing of student eligibility or reporting once the final populations were provided. Recommendation: We recommend the College review internal controls over reporting and ensure they are operating effectively to be able to provide an accurate SEFA along with populations that reconcile to amounts reported on the SEFA. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-001 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Program: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls in place to provide populations of awards provided to students and that reconcile to amounts supporting to the SEFA. Condition: The College's internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not timely provide populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Questioned Costs: The amount of known questioned costs could not be determined. Context: The College was unable to timely provide populations that reconciled to the amounts provided on the SEFA. There were delays and multiple attempts by management to provide an accurate population of expenditures incurred for the programs. Cause: The College did not have proper controls in place to ensure that the College could provide populations that reconciled to the SEFA. Effect: The College's internal controls were not operating effectively to provide consistent populations of student awards. The College provided multiple populations that did not reconcile to the SEFA. Management was able to provide a reconciled listing and there were no exceptions identified during our testing of student eligibility or reporting once the final populations were provided. Recommendation: We recommend the College review internal controls over reporting and ensure they are operating effectively to be able to provide an accurate SEFA along with populations that reconcile to amounts reported on the SEFA. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-002 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls and complying with the requirements when crediting and disbursing funds to a student's account. Condition: The College's internal controls over compliance requirements over the return of title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Context: There were 11 students that withdrew with Title IV aid and 2 were haphazardly selected for testing. The R2T4 calculation was correct however one of the students was entitled to have the funds returned. The College applied the funds to the students account without following the required notification process. The College did not notify the student there was an amount owed to them and proceeded with issuing a credit to the student's account without obtaining permission. The sample was not statistically valid sample. Questioned Costs: The amount of known questioned costs was determined to be $418. The projected questioned costs was $3,432. Cause: The College did not have effective internal controls over compliance in place to ensure that the College was following the required procedures when a student had R2T4 funds owed to them. The College did not comply with the grant by obtaining student's authorization regarding funds being returned and the College's controls did not prevent or detect the noncompliance. Effect: The College's internal controls were not operating effectively and did not prevent or detect the noncompliance with R2T4 as the proper procedures were not followed for refunding student credit balances. The noncompliance was not identified by the College. Recommendation: We recommend management review their internal controls over compliance currently in place and consider enhancing the controls to prevent potential noncompliance. We recommend management review their processes on refunding student credit balances related to R2T4 to ensure the College is in compliance with required procedures. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-002 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls and complying with the requirements when crediting and disbursing funds to a student's account. Condition: The College's internal controls over compliance requirements over the return of title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Context: There were 11 students that withdrew with Title IV aid and 2 were haphazardly selected for testing. The R2T4 calculation was correct however one of the students was entitled to have the funds returned. The College applied the funds to the students account without following the required notification process. The College did not notify the student there was an amount owed to them and proceeded with issuing a credit to the student's account without obtaining permission. The sample was not statistically valid sample. Questioned Costs: The amount of known questioned costs was determined to be $418. The projected questioned costs was $3,432. Cause: The College did not have effective internal controls over compliance in place to ensure that the College was following the required procedures when a student had R2T4 funds owed to them. The College did not comply with the grant by obtaining student's authorization regarding funds being returned and the College's controls did not prevent or detect the noncompliance. Effect: The College's internal controls were not operating effectively and did not prevent or detect the noncompliance with R2T4 as the proper procedures were not followed for refunding student credit balances. The noncompliance was not identified by the College. Recommendation: We recommend management review their internal controls over compliance currently in place and consider enhancing the controls to prevent potential noncompliance. We recommend management review their processes on refunding student credit balances related to R2T4 to ensure the College is in compliance with required procedures. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-002 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls and complying with the requirements when crediting and disbursing funds to a student's account. Condition: The College's internal controls over compliance requirements over the return of title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Context: There were 11 students that withdrew with Title IV aid and 2 were haphazardly selected for testing. The R2T4 calculation was correct however one of the students was entitled to have the funds returned. The College applied the funds to the students account without following the required notification process. The College did not notify the student there was an amount owed to them and proceeded with issuing a credit to the student's account without obtaining permission. The sample was not statistically valid sample. Questioned Costs: The amount of known questioned costs was determined to be $418. The projected questioned costs was $3,432. Cause: The College did not have effective internal controls over compliance in place to ensure that the College was following the required procedures when a student had R2T4 funds owed to them. The College did not comply with the grant by obtaining student's authorization regarding funds being returned and the College's controls did not prevent or detect the noncompliance. Effect: The College's internal controls were not operating effectively and did not prevent or detect the noncompliance with R2T4 as the proper procedures were not followed for refunding student credit balances. The noncompliance was not identified by the College. Recommendation: We recommend management review their internal controls over compliance currently in place and consider enhancing the controls to prevent potential noncompliance. We recommend management review their processes on refunding student credit balances related to R2T4 to ensure the College is in compliance with required procedures. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-002 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls and complying with the requirements when crediting and disbursing funds to a student's account. Condition: The College's internal controls over compliance requirements over the return of title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Context: There were 11 students that withdrew with Title IV aid and 2 were haphazardly selected for testing. The R2T4 calculation was correct however one of the students was entitled to have the funds returned. The College applied the funds to the students account without following the required notification process. The College did not notify the student there was an amount owed to them and proceeded with issuing a credit to the student's account without obtaining permission. The sample was not statistically valid sample. Questioned Costs: The amount of known questioned costs was determined to be $418. The projected questioned costs was $3,432. Cause: The College did not have effective internal controls over compliance in place to ensure that the College was following the required procedures when a student had R2T4 funds owed to them. The College did not comply with the grant by obtaining student's authorization regarding funds being returned and the College's controls did not prevent or detect the noncompliance. Effect: The College's internal controls were not operating effectively and did not prevent or detect the noncompliance with R2T4 as the proper procedures were not followed for refunding student credit balances. The noncompliance was not identified by the College. Recommendation: We recommend management review their internal controls over compliance currently in place and consider enhancing the controls to prevent potential noncompliance. We recommend management review their processes on refunding student credit balances related to R2T4 to ensure the College is in compliance with required procedures. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-002 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls and complying with the requirements when crediting and disbursing funds to a student's account. Condition: The College's internal controls over compliance requirements over the return of title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Context: There were 11 students that withdrew with Title IV aid and 2 were haphazardly selected for testing. The R2T4 calculation was correct however one of the students was entitled to have the funds returned. The College applied the funds to the students account without following the required notification process. The College did not notify the student there was an amount owed to them and proceeded with issuing a credit to the student's account without obtaining permission. The sample was not statistically valid sample. Questioned Costs: The amount of known questioned costs was determined to be $418. The projected questioned costs was $3,432. Cause: The College did not have effective internal controls over compliance in place to ensure that the College was following the required procedures when a student had R2T4 funds owed to them. The College did not comply with the grant by obtaining student's authorization regarding funds being returned and the College's controls did not prevent or detect the noncompliance. Effect: The College's internal controls were not operating effectively and did not prevent or detect the noncompliance with R2T4 as the proper procedures were not followed for refunding student credit balances. The noncompliance was not identified by the College. Recommendation: We recommend management review their internal controls over compliance currently in place and consider enhancing the controls to prevent potential noncompliance. We recommend management review their processes on refunding student credit balances related to R2T4 to ensure the College is in compliance with required procedures. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-002 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls and complying with the requirements when crediting and disbursing funds to a student's account. Condition: The College's internal controls over compliance requirements over the return of title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Context: There were 11 students that withdrew with Title IV aid and 2 were haphazardly selected for testing. The R2T4 calculation was correct however one of the students was entitled to have the funds returned. The College applied the funds to the students account without following the required notification process. The College did not notify the student there was an amount owed to them and proceeded with issuing a credit to the student's account without obtaining permission. The sample was not statistically valid sample. Questioned Costs: The amount of known questioned costs was determined to be $418. The projected questioned costs was $3,432. Cause: The College did not have effective internal controls over compliance in place to ensure that the College was following the required procedures when a student had R2T4 funds owed to them. The College did not comply with the grant by obtaining student's authorization regarding funds being returned and the College's controls did not prevent or detect the noncompliance. Effect: The College's internal controls were not operating effectively and did not prevent or detect the noncompliance with R2T4 as the proper procedures were not followed for refunding student credit balances. The noncompliance was not identified by the College. Recommendation: We recommend management review their internal controls over compliance currently in place and consider enhancing the controls to prevent potential noncompliance. We recommend management review their processes on refunding student credit balances related to R2T4 to ensure the College is in compliance with required procedures. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-003 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: The College is responsible for designing, implementing and maintaining internal controlover compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management's review of the enrollment reporting did not detect that 3 student's change in status, while reported to their third party servicer – the National Student Clearinghouse (NSC), was not reported to NSLDS within the 60 day required timeframe. Questioned Costs: The amount of known questioned costs could not be determined. Context: We tested 26 students that had a change in status. All students had their change in status reported to NSC for timely reporting. However, of the 26 student, 3 student's change in status did not make it to NSLDS within the required 60 day timeframe. The College is responsible for timely reporting to NSLDS, whether they report directly or via a third-party servicer. The sample was not statistically valid. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The information for 3 of 26 tested students was reported accurately reported to NSC however the information was not reported within NSLDS timely which is information that ED considers high risk and the College's internal controls over compliance did not detect the errors. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS timely. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-003 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: The College is responsible for designing, implementing and maintaining internal controlover compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management's review of the enrollment reporting did not detect that 3 student's change in status, while reported to their third party servicer – the National Student Clearinghouse (NSC), was not reported to NSLDS within the 60 day required timeframe. Questioned Costs: The amount of known questioned costs could not be determined. Context: We tested 26 students that had a change in status. All students had their change in status reported to NSC for timely reporting. However, of the 26 student, 3 student's change in status did not make it to NSLDS within the required 60 day timeframe. The College is responsible for timely reporting to NSLDS, whether they report directly or via a third-party servicer. The sample was not statistically valid. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The information for 3 of 26 tested students was reported accurately reported to NSC however the information was not reported within NSLDS timely which is information that ED considers high risk and the College's internal controls over compliance did not detect the errors. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS timely. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-003 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: The College is responsible for designing, implementing and maintaining internal controlover compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management's review of the enrollment reporting did not detect that 3 student's change in status, while reported to their third party servicer – the National Student Clearinghouse (NSC), was not reported to NSLDS within the 60 day required timeframe. Questioned Costs: The amount of known questioned costs could not be determined. Context: We tested 26 students that had a change in status. All students had their change in status reported to NSC for timely reporting. However, of the 26 student, 3 student's change in status did not make it to NSLDS within the required 60 day timeframe. The College is responsible for timely reporting to NSLDS, whether they report directly or via a third-party servicer. The sample was not statistically valid. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The information for 3 of 26 tested students was reported accurately reported to NSC however the information was not reported within NSLDS timely which is information that ED considers high risk and the College's internal controls over compliance did not detect the errors. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS timely. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-003 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: The College is responsible for designing, implementing and maintaining internal controlover compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management's review of the enrollment reporting did not detect that 3 student's change in status, while reported to their third party servicer – the National Student Clearinghouse (NSC), was not reported to NSLDS within the 60 day required timeframe. Questioned Costs: The amount of known questioned costs could not be determined. Context: We tested 26 students that had a change in status. All students had their change in status reported to NSC for timely reporting. However, of the 26 student, 3 student's change in status did not make it to NSLDS within the required 60 day timeframe. The College is responsible for timely reporting to NSLDS, whether they report directly or via a third-party servicer. The sample was not statistically valid. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The information for 3 of 26 tested students was reported accurately reported to NSC however the information was not reported within NSLDS timely which is information that ED considers high risk and the College's internal controls over compliance did not detect the errors. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS timely. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-003 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: The College is responsible for designing, implementing and maintaining internal controlover compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management's review of the enrollment reporting did not detect that 3 student's change in status, while reported to their third party servicer – the National Student Clearinghouse (NSC), was not reported to NSLDS within the 60 day required timeframe. Questioned Costs: The amount of known questioned costs could not be determined. Context: We tested 26 students that had a change in status. All students had their change in status reported to NSC for timely reporting. However, of the 26 student, 3 student's change in status did not make it to NSLDS within the required 60 day timeframe. The College is responsible for timely reporting to NSLDS, whether they report directly or via a third-party servicer. The sample was not statistically valid. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The information for 3 of 26 tested students was reported accurately reported to NSC however the information was not reported within NSLDS timely which is information that ED considers high risk and the College's internal controls over compliance did not detect the errors. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS timely. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-003 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: The College is responsible for designing, implementing and maintaining internal controlover compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management's review of the enrollment reporting did not detect that 3 student's change in status, while reported to their third party servicer – the National Student Clearinghouse (NSC), was not reported to NSLDS within the 60 day required timeframe. Questioned Costs: The amount of known questioned costs could not be determined. Context: We tested 26 students that had a change in status. All students had their change in status reported to NSC for timely reporting. However, of the 26 student, 3 student's change in status did not make it to NSLDS within the required 60 day timeframe. The College is responsible for timely reporting to NSLDS, whether they report directly or via a third-party servicer. The sample was not statistically valid. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The information for 3 of 26 tested students was reported accurately reported to NSC however the information was not reported within NSLDS timely which is information that ED considers high risk and the College's internal controls over compliance did not detect the errors. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS timely. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-001 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Program: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls in place to provide populations of awards provided to students and that reconcile to amounts supporting to the SEFA. Condition: The College's internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not timely provide populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Questioned Costs: The amount of known questioned costs could not be determined. Context: The College was unable to timely provide populations that reconciled to the amounts provided on the SEFA. There were delays and multiple attempts by management to provide an accurate population of expenditures incurred for the programs. Cause: The College did not have proper controls in place to ensure that the College could provide populations that reconciled to the SEFA. Effect: The College's internal controls were not operating effectively to provide consistent populations of student awards. The College provided multiple populations that did not reconcile to the SEFA. Management was able to provide a reconciled listing and there were no exceptions identified during our testing of student eligibility or reporting once the final populations were provided. Recommendation: We recommend the College review internal controls over reporting and ensure they are operating effectively to be able to provide an accurate SEFA along with populations that reconcile to amounts reported on the SEFA. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-001 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Program: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls in place to provide populations of awards provided to students and that reconcile to amounts supporting to the SEFA. Condition: The College's internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not timely provide populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Questioned Costs: The amount of known questioned costs could not be determined. Context: The College was unable to timely provide populations that reconciled to the amounts provided on the SEFA. There were delays and multiple attempts by management to provide an accurate population of expenditures incurred for the programs. Cause: The College did not have proper controls in place to ensure that the College could provide populations that reconciled to the SEFA. Effect: The College's internal controls were not operating effectively to provide consistent populations of student awards. The College provided multiple populations that did not reconcile to the SEFA. Management was able to provide a reconciled listing and there were no exceptions identified during our testing of student eligibility or reporting once the final populations were provided. Recommendation: We recommend the College review internal controls over reporting and ensure they are operating effectively to be able to provide an accurate SEFA along with populations that reconcile to amounts reported on the SEFA. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-001 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Program: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls in place to provide populations of awards provided to students and that reconcile to amounts supporting to the SEFA. Condition: The College's internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not timely provide populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Questioned Costs: The amount of known questioned costs could not be determined. Context: The College was unable to timely provide populations that reconciled to the amounts provided on the SEFA. There were delays and multiple attempts by management to provide an accurate population of expenditures incurred for the programs. Cause: The College did not have proper controls in place to ensure that the College could provide populations that reconciled to the SEFA. Effect: The College's internal controls were not operating effectively to provide consistent populations of student awards. The College provided multiple populations that did not reconcile to the SEFA. Management was able to provide a reconciled listing and there were no exceptions identified during our testing of student eligibility or reporting once the final populations were provided. Recommendation: We recommend the College review internal controls over reporting and ensure they are operating effectively to be able to provide an accurate SEFA along with populations that reconcile to amounts reported on the SEFA. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-001 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Program: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls in place to provide populations of awards provided to students and that reconcile to amounts supporting to the SEFA. Condition: The College's internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not timely provide populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Questioned Costs: The amount of known questioned costs could not be determined. Context: The College was unable to timely provide populations that reconciled to the amounts provided on the SEFA. There were delays and multiple attempts by management to provide an accurate population of expenditures incurred for the programs. Cause: The College did not have proper controls in place to ensure that the College could provide populations that reconciled to the SEFA. Effect: The College's internal controls were not operating effectively to provide consistent populations of student awards. The College provided multiple populations that did not reconcile to the SEFA. Management was able to provide a reconciled listing and there were no exceptions identified during our testing of student eligibility or reporting once the final populations were provided. Recommendation: We recommend the College review internal controls over reporting and ensure they are operating effectively to be able to provide an accurate SEFA along with populations that reconcile to amounts reported on the SEFA. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-001 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Program: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls in place to provide populations of awards provided to students and that reconcile to amounts supporting to the SEFA. Condition: The College's internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not timely provide populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Questioned Costs: The amount of known questioned costs could not be determined. Context: The College was unable to timely provide populations that reconciled to the amounts provided on the SEFA. There were delays and multiple attempts by management to provide an accurate population of expenditures incurred for the programs. Cause: The College did not have proper controls in place to ensure that the College could provide populations that reconciled to the SEFA. Effect: The College's internal controls were not operating effectively to provide consistent populations of student awards. The College provided multiple populations that did not reconcile to the SEFA. Management was able to provide a reconciled listing and there were no exceptions identified during our testing of student eligibility or reporting once the final populations were provided. Recommendation: We recommend the College review internal controls over reporting and ensure they are operating effectively to be able to provide an accurate SEFA along with populations that reconcile to amounts reported on the SEFA. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-001 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Program: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls in place to provide populations of awards provided to students and that reconcile to amounts supporting to the SEFA. Condition: The College's internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not timely provide populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Questioned Costs: The amount of known questioned costs could not be determined. Context: The College was unable to timely provide populations that reconciled to the amounts provided on the SEFA. There were delays and multiple attempts by management to provide an accurate population of expenditures incurred for the programs. Cause: The College did not have proper controls in place to ensure that the College could provide populations that reconciled to the SEFA. Effect: The College's internal controls were not operating effectively to provide consistent populations of student awards. The College provided multiple populations that did not reconcile to the SEFA. Management was able to provide a reconciled listing and there were no exceptions identified during our testing of student eligibility or reporting once the final populations were provided. Recommendation: We recommend the College review internal controls over reporting and ensure they are operating effectively to be able to provide an accurate SEFA along with populations that reconcile to amounts reported on the SEFA. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-002 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls and complying with the requirements when crediting and disbursing funds to a student's account. Condition: The College's internal controls over compliance requirements over the return of title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Context: There were 11 students that withdrew with Title IV aid and 2 were haphazardly selected for testing. The R2T4 calculation was correct however one of the students was entitled to have the funds returned. The College applied the funds to the students account without following the required notification process. The College did not notify the student there was an amount owed to them and proceeded with issuing a credit to the student's account without obtaining permission. The sample was not statistically valid sample. Questioned Costs: The amount of known questioned costs was determined to be $418. The projected questioned costs was $3,432. Cause: The College did not have effective internal controls over compliance in place to ensure that the College was following the required procedures when a student had R2T4 funds owed to them. The College did not comply with the grant by obtaining student's authorization regarding funds being returned and the College's controls did not prevent or detect the noncompliance. Effect: The College's internal controls were not operating effectively and did not prevent or detect the noncompliance with R2T4 as the proper procedures were not followed for refunding student credit balances. The noncompliance was not identified by the College. Recommendation: We recommend management review their internal controls over compliance currently in place and consider enhancing the controls to prevent potential noncompliance. We recommend management review their processes on refunding student credit balances related to R2T4 to ensure the College is in compliance with required procedures. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-002 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls and complying with the requirements when crediting and disbursing funds to a student's account. Condition: The College's internal controls over compliance requirements over the return of title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Context: There were 11 students that withdrew with Title IV aid and 2 were haphazardly selected for testing. The R2T4 calculation was correct however one of the students was entitled to have the funds returned. The College applied the funds to the students account without following the required notification process. The College did not notify the student there was an amount owed to them and proceeded with issuing a credit to the student's account without obtaining permission. The sample was not statistically valid sample. Questioned Costs: The amount of known questioned costs was determined to be $418. The projected questioned costs was $3,432. Cause: The College did not have effective internal controls over compliance in place to ensure that the College was following the required procedures when a student had R2T4 funds owed to them. The College did not comply with the grant by obtaining student's authorization regarding funds being returned and the College's controls did not prevent or detect the noncompliance. Effect: The College's internal controls were not operating effectively and did not prevent or detect the noncompliance with R2T4 as the proper procedures were not followed for refunding student credit balances. The noncompliance was not identified by the College. Recommendation: We recommend management review their internal controls over compliance currently in place and consider enhancing the controls to prevent potential noncompliance. We recommend management review their processes on refunding student credit balances related to R2T4 to ensure the College is in compliance with required procedures. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-002 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls and complying with the requirements when crediting and disbursing funds to a student's account. Condition: The College's internal controls over compliance requirements over the return of title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Context: There were 11 students that withdrew with Title IV aid and 2 were haphazardly selected for testing. The R2T4 calculation was correct however one of the students was entitled to have the funds returned. The College applied the funds to the students account without following the required notification process. The College did not notify the student there was an amount owed to them and proceeded with issuing a credit to the student's account without obtaining permission. The sample was not statistically valid sample. Questioned Costs: The amount of known questioned costs was determined to be $418. The projected questioned costs was $3,432. Cause: The College did not have effective internal controls over compliance in place to ensure that the College was following the required procedures when a student had R2T4 funds owed to them. The College did not comply with the grant by obtaining student's authorization regarding funds being returned and the College's controls did not prevent or detect the noncompliance. Effect: The College's internal controls were not operating effectively and did not prevent or detect the noncompliance with R2T4 as the proper procedures were not followed for refunding student credit balances. The noncompliance was not identified by the College. Recommendation: We recommend management review their internal controls over compliance currently in place and consider enhancing the controls to prevent potential noncompliance. We recommend management review their processes on refunding student credit balances related to R2T4 to ensure the College is in compliance with required procedures. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-002 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls and complying with the requirements when crediting and disbursing funds to a student's account. Condition: The College's internal controls over compliance requirements over the return of title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Context: There were 11 students that withdrew with Title IV aid and 2 were haphazardly selected for testing. The R2T4 calculation was correct however one of the students was entitled to have the funds returned. The College applied the funds to the students account without following the required notification process. The College did not notify the student there was an amount owed to them and proceeded with issuing a credit to the student's account without obtaining permission. The sample was not statistically valid sample. Questioned Costs: The amount of known questioned costs was determined to be $418. The projected questioned costs was $3,432. Cause: The College did not have effective internal controls over compliance in place to ensure that the College was following the required procedures when a student had R2T4 funds owed to them. The College did not comply with the grant by obtaining student's authorization regarding funds being returned and the College's controls did not prevent or detect the noncompliance. Effect: The College's internal controls were not operating effectively and did not prevent or detect the noncompliance with R2T4 as the proper procedures were not followed for refunding student credit balances. The noncompliance was not identified by the College. Recommendation: We recommend management review their internal controls over compliance currently in place and consider enhancing the controls to prevent potential noncompliance. We recommend management review their processes on refunding student credit balances related to R2T4 to ensure the College is in compliance with required procedures. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-002 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls and complying with the requirements when crediting and disbursing funds to a student's account. Condition: The College's internal controls over compliance requirements over the return of title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Context: There were 11 students that withdrew with Title IV aid and 2 were haphazardly selected for testing. The R2T4 calculation was correct however one of the students was entitled to have the funds returned. The College applied the funds to the students account without following the required notification process. The College did not notify the student there was an amount owed to them and proceeded with issuing a credit to the student's account without obtaining permission. The sample was not statistically valid sample. Questioned Costs: The amount of known questioned costs was determined to be $418. The projected questioned costs was $3,432. Cause: The College did not have effective internal controls over compliance in place to ensure that the College was following the required procedures when a student had R2T4 funds owed to them. The College did not comply with the grant by obtaining student's authorization regarding funds being returned and the College's controls did not prevent or detect the noncompliance. Effect: The College's internal controls were not operating effectively and did not prevent or detect the noncompliance with R2T4 as the proper procedures were not followed for refunding student credit balances. The noncompliance was not identified by the College. Recommendation: We recommend management review their internal controls over compliance currently in place and consider enhancing the controls to prevent potential noncompliance. We recommend management review their processes on refunding student credit balances related to R2T4 to ensure the College is in compliance with required procedures. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-002 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls and complying with the requirements when crediting and disbursing funds to a student's account. Condition: The College's internal controls over compliance requirements over the return of title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Context: There were 11 students that withdrew with Title IV aid and 2 were haphazardly selected for testing. The R2T4 calculation was correct however one of the students was entitled to have the funds returned. The College applied the funds to the students account without following the required notification process. The College did not notify the student there was an amount owed to them and proceeded with issuing a credit to the student's account without obtaining permission. The sample was not statistically valid sample. Questioned Costs: The amount of known questioned costs was determined to be $418. The projected questioned costs was $3,432. Cause: The College did not have effective internal controls over compliance in place to ensure that the College was following the required procedures when a student had R2T4 funds owed to them. The College did not comply with the grant by obtaining student's authorization regarding funds being returned and the College's controls did not prevent or detect the noncompliance. Effect: The College's internal controls were not operating effectively and did not prevent or detect the noncompliance with R2T4 as the proper procedures were not followed for refunding student credit balances. The noncompliance was not identified by the College. Recommendation: We recommend management review their internal controls over compliance currently in place and consider enhancing the controls to prevent potential noncompliance. We recommend management review their processes on refunding student credit balances related to R2T4 to ensure the College is in compliance with required procedures. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-003 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: The College is responsible for designing, implementing and maintaining internal controlover compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management's review of the enrollment reporting did not detect that 3 student's change in status, while reported to their third party servicer – the National Student Clearinghouse (NSC), was not reported to NSLDS within the 60 day required timeframe. Questioned Costs: The amount of known questioned costs could not be determined. Context: We tested 26 students that had a change in status. All students had their change in status reported to NSC for timely reporting. However, of the 26 student, 3 student's change in status did not make it to NSLDS within the required 60 day timeframe. The College is responsible for timely reporting to NSLDS, whether they report directly or via a third-party servicer. The sample was not statistically valid. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The information for 3 of 26 tested students was reported accurately reported to NSC however the information was not reported within NSLDS timely which is information that ED considers high risk and the College's internal controls over compliance did not detect the errors. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS timely. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-003 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: The College is responsible for designing, implementing and maintaining internal controlover compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management's review of the enrollment reporting did not detect that 3 student's change in status, while reported to their third party servicer – the National Student Clearinghouse (NSC), was not reported to NSLDS within the 60 day required timeframe. Questioned Costs: The amount of known questioned costs could not be determined. Context: We tested 26 students that had a change in status. All students had their change in status reported to NSC for timely reporting. However, of the 26 student, 3 student's change in status did not make it to NSLDS within the required 60 day timeframe. The College is responsible for timely reporting to NSLDS, whether they report directly or via a third-party servicer. The sample was not statistically valid. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The information for 3 of 26 tested students was reported accurately reported to NSC however the information was not reported within NSLDS timely which is information that ED considers high risk and the College's internal controls over compliance did not detect the errors. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS timely. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-003 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: The College is responsible for designing, implementing and maintaining internal controlover compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management's review of the enrollment reporting did not detect that 3 student's change in status, while reported to their third party servicer – the National Student Clearinghouse (NSC), was not reported to NSLDS within the 60 day required timeframe. Questioned Costs: The amount of known questioned costs could not be determined. Context: We tested 26 students that had a change in status. All students had their change in status reported to NSC for timely reporting. However, of the 26 student, 3 student's change in status did not make it to NSLDS within the required 60 day timeframe. The College is responsible for timely reporting to NSLDS, whether they report directly or via a third-party servicer. The sample was not statistically valid. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The information for 3 of 26 tested students was reported accurately reported to NSC however the information was not reported within NSLDS timely which is information that ED considers high risk and the College's internal controls over compliance did not detect the errors. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS timely. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-003 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: The College is responsible for designing, implementing and maintaining internal controlover compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management's review of the enrollment reporting did not detect that 3 student's change in status, while reported to their third party servicer – the National Student Clearinghouse (NSC), was not reported to NSLDS within the 60 day required timeframe. Questioned Costs: The amount of known questioned costs could not be determined. Context: We tested 26 students that had a change in status. All students had their change in status reported to NSC for timely reporting. However, of the 26 student, 3 student's change in status did not make it to NSLDS within the required 60 day timeframe. The College is responsible for timely reporting to NSLDS, whether they report directly or via a third-party servicer. The sample was not statistically valid. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The information for 3 of 26 tested students was reported accurately reported to NSC however the information was not reported within NSLDS timely which is information that ED considers high risk and the College's internal controls over compliance did not detect the errors. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS timely. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-003 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: The College is responsible for designing, implementing and maintaining internal controlover compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management's review of the enrollment reporting did not detect that 3 student's change in status, while reported to their third party servicer – the National Student Clearinghouse (NSC), was not reported to NSLDS within the 60 day required timeframe. Questioned Costs: The amount of known questioned costs could not be determined. Context: We tested 26 students that had a change in status. All students had their change in status reported to NSC for timely reporting. However, of the 26 student, 3 student's change in status did not make it to NSLDS within the required 60 day timeframe. The College is responsible for timely reporting to NSLDS, whether they report directly or via a third-party servicer. The sample was not statistically valid. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The information for 3 of 26 tested students was reported accurately reported to NSC however the information was not reported within NSLDS timely which is information that ED considers high risk and the College's internal controls over compliance did not detect the errors. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS timely. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

2024-003 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: The College is responsible for designing, implementing and maintaining internal controlover compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management's review of the enrollment reporting did not detect that 3 student's change in status, while reported to their third party servicer – the National Student Clearinghouse (NSC), was not reported to NSLDS within the 60 day required timeframe. Questioned Costs: The amount of known questioned costs could not be determined. Context: We tested 26 students that had a change in status. All students had their change in status reported to NSC for timely reporting. However, of the 26 student, 3 student's change in status did not make it to NSLDS within the required 60 day timeframe. The College is responsible for timely reporting to NSLDS, whether they report directly or via a third-party servicer. The sample was not statistically valid. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The information for 3 of 26 tested students was reported accurately reported to NSC however the information was not reported within NSLDS timely which is information that ED considers high risk and the College's internal controls over compliance did not detect the errors. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS timely. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.