Criteria Institutions must perform Return of Title IV (R2T4) calculations accurately to determine the amount of Title IV funds earned by the student and the amount to be returned by the institution. Errors in these calculations may result in incorrect amounts being returned, leading to noncompliance with federal regulations. Questioned Costs There are no questioned costs associated with the condition identified. Condition Significant Deficiency in Internal Control over Compliance and an Instance of Noncompliance – For 1 of the 60 Return to Title IV calculations, the percentage of the term completed at the withdrawal date was incorrectly calculated. Context A non-statistical sample of 30 Return of Title IV calculations were tested out of a total population of 113 Return of Title IV calculations for Coalinga College. A non-statistical sample of 30 Return of Title IV calculations were tested out of a total population of 269 Return of Title IV calculations for Lemoore College. Effect In 1 of the 60 calculations, the percentage of the term completed at the withdrawal date was incorrectly calculated. Cause The District did not implement procedures to ensure that the Return to Title IV completion of term was properly calculated. Repeat Finding (Yes or No) No. Recommendation The District should strengthen internal controls over the review of Return of Title IV calculations to ensure that calculations are accurate.
Criteria OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level" and “Program Level,” both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Significant Deficiency in Internal Control over Compliance and an Instance of Noncompliance – During testing over the NSLDS enrollment reporting requirements, the following deficiencies were noted in 3 of the 60 students tested: 2 students from Lemoore College did not have their change in enrollment status properly reported to NSLDS, and 1 student from Lemoore College had no record of their enrollment reported to NSLDS. Questioned Costs There are no questioned costs associated with the condition identified. Context A non-statistical sample of 30 students out of the approximately 941 students that required enrollment reporting to NSLDS for Coalinga College. A non-statistical sample of 30 students out of the approximately 2,451 students that requiredenrollment reporting to NSLDS for Coalinga College. Effect In 3 of the 30 students tested for Lemoore College, the enrollment status for the students were not properly reported to NSLDS. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.