Audit 388965

2025-001 U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Material Weakness in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there were 9 instances out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. Cause: Enrollment Services did not catch that some status changes that had been reported to the Federal Clearing House did not get updated in NSLDS by the Federal Clearing House. In addition, Enrollment Services did not include Winterim sources in calculating a student’s spring semester enrollment status. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 849 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): Yes Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding.

2025-002 U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Return of Title IV Funds Significant Deficiency in Internal Control Criteria: The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student from the amount of Title IV aid that was disbursed to the student as of the date of the institution’s determination that the student withdrew (34 CFR 668.22(e)). Condition: One instance was identified where the amount of funds to be returned was not calculated/remitted correctly. Cause: Although the College has a formal and documented control process in place for R2T4 calculations, an incorrect withdrawal date was used in one instance, which resulted in an error in the calculation and related remittance. Effect: Due to the incorrect withdrawal date, the R2T4 calculation and the related remittance was incorrect. Questioned Costs: None reported. Context/Sampling: Of the 234 students who had an R2T4 calculation performed, 36 students were tested. Repeat Finding from Prior Year(s): No Recommendation: The College should ensure the review process captures the correct withdrawal date used in the R2T4 calculation. Views of Responsible Officials: Management agrees with the finding.