Audit 399947

Condition: The College did not report student enrollment data to the National Student Clearinghouse accurately or within the minimum required timeframe. Criteria: Based on requirements set forth by 34 CFR Section 685.309(b)(2), the College is responsible for notifying the National Student Loan Data System (NSLDS) to changes to student’s enrollment data within minimum required timeframes. Cause: Controls are not functioning properly. Context: From a population of 36 students we tested 8 students and noted 5 instances of withdrawals that were not timely reported and 4 instances of incorrect withdrawal dates reported to NSLDS. Effect: Enrollment data was not reported timely or accurately to the Department of Education thus, the Department could not properly service the student’s loans. The accuracy of Title IV student loan records depends heavily on the accuracy of the enrollment information reported by institutions. Repeat Finding: No. Recommendation: We recommend that a review process be put in place to ensure timely and accurate enrollment reporting to NSLDS. Views of Responsible Officials: The Financial Aid Office will work closely with the Registrar's office to develop written procedures on or before May 31, 2026, regarding the submission of timely and accurate data regarding student withdrawals.

Condition: The College did not return unearned Title IV funds within the minimum required timeframe. Criteria: Based on requirements set forth by 34 CFR 668.22(j)(1), the College is responsible for returning any unearned Title IV funds within required timeframes. Cause: Controls are not functioning properly. Context: From a population of 36 students we tested 8 students and noted 2 instances of Title IV funds not returned timely. Effect: Title IV funds were not returned timely to the Department of Education. Repeat Finding: No. Recommendation: We recommend that a review process be put in place to ensure timely return of funds to the Department of Education. Views of Responsible Officials: Written procedures will be created on or before May 31, 2026, to ensure the timely return of funds to the Department of Education. Such procedures will include coordination with the Registrar’s office related to this process.

Condition: The College did not file the Data Collection Form for fiscal year 2024-2025 to the Federal Audit Clearinghouse within the required timeline. Criteria: A Single Audit requires the submission of the Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of an auditor’s report, or nine months after the end of the audit period, unless a different period is specified in a program-specific audit guide. Cause: Controls are not functioning properly. Context: Audit was still in progress nine months after the end of the audit period. Effect: The College did not complete it’s required submission to the Federal Audit Clearinghouse by the Deadline of February 28, 2026. Repeat Finding: No. Recommendation: We recommend that the College put procedures in place to ensure timely filing of the Data Collection Form. Views of Responsible Officials: Changes in key personnel at the College caused the audit to be delayed beyond February 28, 2026, making it impossible to timely file the Data Collection Form. Plans to complete the FY2026 audit in the fall of 2026 are in place, which will result in compliance with this requirement.