Audit 382544

2025-001 Federal Work Study - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2025 Criteria: The Code of Federal Regulations (34 CFR 675.19 (b)(2)) requires the institution to establish and maintain program and fiscal records that include a certification by the student’s supervisor, an official of the institution or off-campus agency, that each student has worked and earned the amount being paid. The certification must include or be supported by, for students paid on an hourly basis, a time record showing the hours each student worked in clock time sequence, or the total hours worked per day and include a payroll voucher containing sufficient information to support all payroll disbursements. Condition/Context: During our Federal Work Study testing, we selected twenty-five students and noted that one student was paid for hours they did not work and was overpaid $420. The College did not review federal work study hours worked against class hours scheduled and timesheets to ensure the student was not working during a scheduled class and that they were paid for the correct number of hours. We consider this condition to be an instance of non-compliance to the Eligibility compliance requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $420 Effect: The result is that the College did not review timesheets properly and a student received compensation for hours not worked in the amount of $420. Cause: The condition was an administrative oversight. Recommendation: We recommend the College increase controls over review of timesheets. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.

2025-002: Late Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2025 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date. Condition/Context: During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twentyfive students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. This is a repeat finding of prior year Finding 2024-001. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The College did not calculate or return unearned Title IV Financial Aid to the U.S. Department of Education within 45 days of when the student was determined to cease their attendance at the College. Cause: The College’s internal controls did not identify the fact that a corrected return of Title IV amount occurred for two students within the required 45 days. Recommendation: We recommend the College assign specific responsibilities to review students’ return of Title IV calculation to verify the correct amount is calculated and returned in a timely manner. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.