Audit 388086

Criteria OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. Condition Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance – For five of the sixty students tested, the District inaccurately calculated the amount of Title IV aid earned by students who withdrew from enrollment. Questioned Costs There are no questioned costs associated with the noncompliance. Context A non-statistical sample of 60 students out of 743 students, which had Return to Title IV calculations performed during the 2025 aid year. Effect The District is not in compliance with the federal R2T4 requirements described in the OMB compliance supplement. Cause The District’s internal controls over Return to Title IV calculations were not sufficient to ensure compliance with relevant requirements. Repeat Finding (Yes or No) No. Recommendation The District should review policies and procedures over the Return to Title IV calculations to ensure that the procedures are in line with the compliance requirements of the program. The District should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that required funds are returned in a timely manner.