Enrollment Reporting to NSLDS Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.063 and 84.268 Federal Award Identification #: 2021-22 Financial Aid Year Condition: The College did not report enrollment information to the National Student Loan Data System (NSLDS) accurately. Criteria: 34 CFR 690.83(b) and 34 CFR 685.309 Questioned Costs: $0 Context: Out of 60 students tested, 19 students had been reported to NSLDS correctly as enrolled at the program level but reported as withdrawn at the campus level. Cause: It was discovered in March 2023 that the student information system was incorrectly processing the NSLDS Enrollment reporting. The College has a file of all students that need to be updated and corrected, which will be processed this summer. Effect: Inaccurate reporting can impact a student's loan grace period in school deferment eligibility, beginning loan repayments, appropriate interest charges, etc. Identification as repeat finding, if applicable: N/A Recommendation: We recommend the College spot check students after each enrollment reporting submission is completed to ensure accurate enrollment reporting. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Inaccurate and Untimely Returns to Title IV (R2T4) Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.007, 84.063 and 84.268 Federal Award Identification #: 2021-22 Financial Aid Year Condition: When students withdrew from a term either officially or unofficially, the College did not always return unearned Title IV aid timely or accurately. Criteria: 34 CFR 668.22 Questioned Costs: $19,131 Context: Out of 12 students tested, 6 students did not have R2T4?s completed timely in the amount of $20,672 returned late ranging from 39 to 422 days late. 5 of these were corrected in March 2023 as part of the audit process. 2 of the 6 students also had incorrect R2T4?s completed due to incorrect funds disbursed and number of days in the term resulting in an additional $42 in federal direct loans, $62 in Pell and $62 in FSEOG to be returned. Cause: There is no review being completed at the end of each term of students with federal aid and no passing grades to determine if an R2T4 is required. Effect: Return of Title IV funds were not performed timely and accurately. Identification as repeat finding, if applicable: 2021-002 Recommendation: We recommend that the financial aid office work closely with the registrar office and their third party administrator to ensure that R2T4s are completed timely when students cease attendance during the term. We also recommend that the financial aid office review all students with federal aid and no passing grades at the end of each term to ensure that if an R2T4 is required, it is completed timely. With multiple calendars used in R2T4 calculations, we recommend that a secondary review be completed when the R2T4 templates are set up to ensure the correct number of days are used in the calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Satisfactory Academic Progress (SAP) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.007, 84.033, 84.063, 84.268 Federal Award Identification #: 21-22 Financial Aid Year Condition: A student not making SAP was disbursed aid without an approved appeal. Criteria: 34 CFR 668.34(c) Questioned Costs: $3,373 Context: Out of the 10 students not making SAP in 21-22, 1 student should have had an appeal after the fall 2021 term in order to be eligible for the Spring 2022 disbursement. This student was the only one who had a warning status from the Spring 2021 and attended the entire year. The other 9 students had 1 semester warning and then suspension after the 21-22 financial aid year. Cause: Turnover in staffing. Students put on SAP warning were not evaluated after each term. Effect: Ineligible students disbursed federal aid. Identification as repeat finding, if applicable: N/A Recommendation: We recommend the financial aid office and registrar's office work together to ensure SAP is properly monitored after each term to ensure only eligible students are awarded federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Need Analysis Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 21-22 Financial Aid Year Condition: Students were not initially awarded subsidized aid based on need. Criteria: 34 CFR 668.42 & 34 CFR 685.301 Questioned Costs: $0 Context: Out of 60 students, 3 students were not awarded aid appropriately based on need analysis. 2 students received unsubsidized loans when they were eligible for subsidized loan totaling $1,564 under awarded. 1 student was awarded $3,765 subsidized loans in excess of need due to institutional scholarships excluded from estimated financial assistance. Cause: No secondary review of awarding. Effect: Students not awarded need based federal aid according to eligibility. Incorrect allocation of subsidized versus unsubsidized loans affects the amount and timing of interest the student must repay. Identification as repeat finding, if applicable: N/A Recommendation: We recommend that the College or their third-party administrator set up reports in the student information system to periodically check for over or under awarding of need based federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Enrollment Reporting to NSLDS Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.063 and 84.268 Federal Award Identification #: 2021-22 Financial Aid Year Condition: The College did not report enrollment information to the National Student Loan Data System (NSLDS) accurately. Criteria: 34 CFR 690.83(b) and 34 CFR 685.309 Questioned Costs: $0 Context: Out of 60 students tested, 19 students had been reported to NSLDS correctly as enrolled at the program level but reported as withdrawn at the campus level. Cause: It was discovered in March 2023 that the student information system was incorrectly processing the NSLDS Enrollment reporting. The College has a file of all students that need to be updated and corrected, which will be processed this summer. Effect: Inaccurate reporting can impact a student's loan grace period in school deferment eligibility, beginning loan repayments, appropriate interest charges, etc. Identification as repeat finding, if applicable: N/A Recommendation: We recommend the College spot check students after each enrollment reporting submission is completed to ensure accurate enrollment reporting. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Inaccurate and Untimely Returns to Title IV (R2T4) Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.007, 84.063 and 84.268 Federal Award Identification #: 2021-22 Financial Aid Year Condition: When students withdrew from a term either officially or unofficially, the College did not always return unearned Title IV aid timely or accurately. Criteria: 34 CFR 668.22 Questioned Costs: $19,131 Context: Out of 12 students tested, 6 students did not have R2T4?s completed timely in the amount of $20,672 returned late ranging from 39 to 422 days late. 5 of these were corrected in March 2023 as part of the audit process. 2 of the 6 students also had incorrect R2T4?s completed due to incorrect funds disbursed and number of days in the term resulting in an additional $42 in federal direct loans, $62 in Pell and $62 in FSEOG to be returned. Cause: There is no review being completed at the end of each term of students with federal aid and no passing grades to determine if an R2T4 is required. Effect: Return of Title IV funds were not performed timely and accurately. Identification as repeat finding, if applicable: 2021-002 Recommendation: We recommend that the financial aid office work closely with the registrar office and their third party administrator to ensure that R2T4s are completed timely when students cease attendance during the term. We also recommend that the financial aid office review all students with federal aid and no passing grades at the end of each term to ensure that if an R2T4 is required, it is completed timely. With multiple calendars used in R2T4 calculations, we recommend that a secondary review be completed when the R2T4 templates are set up to ensure the correct number of days are used in the calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Satisfactory Academic Progress (SAP) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.007, 84.033, 84.063, 84.268 Federal Award Identification #: 21-22 Financial Aid Year Condition: A student not making SAP was disbursed aid without an approved appeal. Criteria: 34 CFR 668.34(c) Questioned Costs: $3,373 Context: Out of the 10 students not making SAP in 21-22, 1 student should have had an appeal after the fall 2021 term in order to be eligible for the Spring 2022 disbursement. This student was the only one who had a warning status from the Spring 2021 and attended the entire year. The other 9 students had 1 semester warning and then suspension after the 21-22 financial aid year. Cause: Turnover in staffing. Students put on SAP warning were not evaluated after each term. Effect: Ineligible students disbursed federal aid. Identification as repeat finding, if applicable: N/A Recommendation: We recommend the financial aid office and registrar's office work together to ensure SAP is properly monitored after each term to ensure only eligible students are awarded federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Incorrect Pell Calculations DEPARTMENT OF EDUCATION ALN #: 84.063 Federal Award Identification #: 2021-22 Financial Aid Year Condition: 2 students out of 41 tested were not properly awarded Pell based on enrollment status. Criteria: 34 CFR 690.63(b) Questioned Costs: $612 Context: 1 student was disbursed Pell based on full time enrollment but the student only attended halftime resulting in a $612 Pell over awarded for a term. 1 student was only disbursed for halftime enrollment but attended fulltime resulting in a $1,624 Pell under awarded for a term. Cause: Changes in enrollment status not caught Effect: Students not disbursed Pell awards for which they were eligible. Identification as repeat finding, if applicable: N/A Recommendation: We recommend that a review of Pell awards based on enrollment status be completed after each term to ensure that enrollment changes are captured and Pell adjusted accordingly. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Inaccurate and Untimely Returns to Title IV (R2T4) Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.007, 84.063 and 84.268 Federal Award Identification #: 2021-22 Financial Aid Year Condition: When students withdrew from a term either officially or unofficially, the College did not always return unearned Title IV aid timely or accurately. Criteria: 34 CFR 668.22 Questioned Costs: $19,131 Context: Out of 12 students tested, 6 students did not have R2T4?s completed timely in the amount of $20,672 returned late ranging from 39 to 422 days late. 5 of these were corrected in March 2023 as part of the audit process. 2 of the 6 students also had incorrect R2T4?s completed due to incorrect funds disbursed and number of days in the term resulting in an additional $42 in federal direct loans, $62 in Pell and $62 in FSEOG to be returned. Cause: There is no review being completed at the end of each term of students with federal aid and no passing grades to determine if an R2T4 is required. Effect: Return of Title IV funds were not performed timely and accurately. Identification as repeat finding, if applicable: 2021-002 Recommendation: We recommend that the financial aid office work closely with the registrar office and their third party administrator to ensure that R2T4s are completed timely when students cease attendance during the term. We also recommend that the financial aid office review all students with federal aid and no passing grades at the end of each term to ensure that if an R2T4 is required, it is completed timely. With multiple calendars used in R2T4 calculations, we recommend that a secondary review be completed when the R2T4 templates are set up to ensure the correct number of days are used in the calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Satisfactory Academic Progress (SAP) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.007, 84.033, 84.063, 84.268 Federal Award Identification #: 21-22 Financial Aid Year Condition: A student not making SAP was disbursed aid without an approved appeal. Criteria: 34 CFR 668.34(c) Questioned Costs: $3,373 Context: Out of the 10 students not making SAP in 21-22, 1 student should have had an appeal after the fall 2021 term in order to be eligible for the Spring 2022 disbursement. This student was the only one who had a warning status from the Spring 2021 and attended the entire year. The other 9 students had 1 semester warning and then suspension after the 21-22 financial aid year. Cause: Turnover in staffing. Students put on SAP warning were not evaluated after each term. Effect: Ineligible students disbursed federal aid. Identification as repeat finding, if applicable: N/A Recommendation: We recommend the financial aid office and registrar's office work together to ensure SAP is properly monitored after each term to ensure only eligible students are awarded federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Inaccurate and Untimely Returns to Title IV (R2T4) Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.007, 84.063 and 84.268 Federal Award Identification #: 2021-22 Financial Aid Year Condition: When students withdrew from a term either officially or unofficially, the College did not always return unearned Title IV aid timely or accurately. Criteria: 34 CFR 668.22 Questioned Costs: $19,131 Context: Out of 12 students tested, 6 students did not have R2T4?s completed timely in the amount of $20,672 returned late ranging from 39 to 422 days late. 5 of these were corrected in March 2023 as part of the audit process. 2 of the 6 students also had incorrect R2T4?s completed due to incorrect funds disbursed and number of days in the term resulting in an additional $42 in federal direct loans, $62 in Pell and $62 in FSEOG to be returned. Cause: There is no review being completed at the end of each term of students with federal aid and no passing grades to determine if an R2T4 is required. Effect: Return of Title IV funds were not performed timely and accurately. Identification as repeat finding, if applicable: 2021-002 Recommendation: We recommend that the financial aid office work closely with the registrar office and their third party administrator to ensure that R2T4s are completed timely when students cease attendance during the term. We also recommend that the financial aid office review all students with federal aid and no passing grades at the end of each term to ensure that if an R2T4 is required, it is completed timely. With multiple calendars used in R2T4 calculations, we recommend that a secondary review be completed when the R2T4 templates are set up to ensure the correct number of days are used in the calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Satisfactory Academic Progress (SAP) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.007, 84.033, 84.063, 84.268 Federal Award Identification #: 21-22 Financial Aid Year Condition: A student not making SAP was disbursed aid without an approved appeal. Criteria: 34 CFR 668.34(c) Questioned Costs: $3,373 Context: Out of the 10 students not making SAP in 21-22, 1 student should have had an appeal after the fall 2021 term in order to be eligible for the Spring 2022 disbursement. This student was the only one who had a warning status from the Spring 2021 and attended the entire year. The other 9 students had 1 semester warning and then suspension after the 21-22 financial aid year. Cause: Turnover in staffing. Students put on SAP warning were not evaluated after each term. Effect: Ineligible students disbursed federal aid. Identification as repeat finding, if applicable: N/A Recommendation: We recommend the financial aid office and registrar's office work together to ensure SAP is properly monitored after each term to ensure only eligible students are awarded federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Satisfactory Academic Progress (SAP) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.007, 84.033, 84.063, 84.268 Federal Award Identification #: 21-22 Financial Aid Year Condition: A student not making SAP was disbursed aid without an approved appeal. Criteria: 34 CFR 668.34(c) Questioned Costs: $3,373 Context: Out of the 10 students not making SAP in 21-22, 1 student should have had an appeal after the fall 2021 term in order to be eligible for the Spring 2022 disbursement. This student was the only one who had a warning status from the Spring 2021 and attended the entire year. The other 9 students had 1 semester warning and then suspension after the 21-22 financial aid year. Cause: Turnover in staffing. Students put on SAP warning were not evaluated after each term. Effect: Ineligible students disbursed federal aid. Identification as repeat finding, if applicable: N/A Recommendation: We recommend the financial aid office and registrar's office work together to ensure SAP is properly monitored after each term to ensure only eligible students are awarded federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Federal Procurement Requirements for Higher Education Stabilization Fund (HEERF) DEPARTMENT OF EDUCATION ALN #: 84.425F and 84.425L Federal Award Identification #: P425F204061 and P425L200175 Condition: The College did not follow federal procurement requirements when making purchasing decisions with HEERF funds. Criteria: 2 CFR 200.318 through 200.327 Questioned Costs: $0 Context: While the expenditures tested as part of the audit met allowable cost requirements, minimum federal procurement requirements were not followed. The majority of expenditures were related to updating technology and curriculum for offering distance education classes. Cause: Turnover in staffing. Current personnel were unfamiliar with the federal procurement requirements. Effect: Noncompliance with Uniform Guidance regulations that could impact future funding opportunities. Identification as repeat finding, if applicable: Not applicable. Recommendation: As the College expended all HEERF funding as of June 30, 2022, we recommend that the College update their policies to include procurement standards in the event that future federal grants are received Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Higher Education Stabilization Fund (HEERF) Reporting DEPARTMENT OF EDUCATION ALN #: 84.425F and 84.425L Federal Award Identification #: P425F204061 and P425L200175 Condition: While the College posted the HEERF institutional quarterly reports to the College?s website, the reports were not accurate. Criteria: 2 CFR 200.329, 86 FR 26213 Questioned Costs: $0 Context: During the audit, it was noted that quarterly reporting did not agree to the College records for the institutional funds expended nor was the minority serving institution fund expenditures reported. Cause: Turnover in staffing. There were multiple rounds of HEERF funding released, each with different requirements, which led to a gap in understanding of the requirements of the HEERF reporting. Effect: The College was not in compliance with the reporting requirements of HEERF. Identification as repeat finding, if applicable: Not applicable Recommendation: As the College expended all HEERF funding as of June 30, 2022, we recommend that the College post corrected quarterly reports to their website. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Federal Procurement Requirements for Higher Education Stabilization Fund (HEERF) DEPARTMENT OF EDUCATION ALN #: 84.425F and 84.425L Federal Award Identification #: P425F204061 and P425L200175 Condition: The College did not follow federal procurement requirements when making purchasing decisions with HEERF funds. Criteria: 2 CFR 200.318 through 200.327 Questioned Costs: $0 Context: While the expenditures tested as part of the audit met allowable cost requirements, minimum federal procurement requirements were not followed. The majority of expenditures were related to updating technology and curriculum for offering distance education classes. Cause: Turnover in staffing. Current personnel were unfamiliar with the federal procurement requirements. Effect: Noncompliance with Uniform Guidance regulations that could impact future funding opportunities. Identification as repeat finding, if applicable: Not applicable. Recommendation: As the College expended all HEERF funding as of June 30, 2022, we recommend that the College update their policies to include procurement standards in the event that future federal grants are received Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Higher Education Stabilization Fund (HEERF) Reporting DEPARTMENT OF EDUCATION ALN #: 84.425F and 84.425L Federal Award Identification #: P425F204061 and P425L200175 Condition: While the College posted the HEERF institutional quarterly reports to the College?s website, the reports were not accurate. Criteria: 2 CFR 200.329, 86 FR 26213 Questioned Costs: $0 Context: During the audit, it was noted that quarterly reporting did not agree to the College records for the institutional funds expended nor was the minority serving institution fund expenditures reported. Cause: Turnover in staffing. There were multiple rounds of HEERF funding released, each with different requirements, which led to a gap in understanding of the requirements of the HEERF reporting. Effect: The College was not in compliance with the reporting requirements of HEERF. Identification as repeat finding, if applicable: Not applicable Recommendation: As the College expended all HEERF funding as of June 30, 2022, we recommend that the College post corrected quarterly reports to their website. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Enrollment Reporting to NSLDS Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.063 and 84.268 Federal Award Identification #: 2021-22 Financial Aid Year Condition: The College did not report enrollment information to the National Student Loan Data System (NSLDS) accurately. Criteria: 34 CFR 690.83(b) and 34 CFR 685.309 Questioned Costs: $0 Context: Out of 60 students tested, 19 students had been reported to NSLDS correctly as enrolled at the program level but reported as withdrawn at the campus level. Cause: It was discovered in March 2023 that the student information system was incorrectly processing the NSLDS Enrollment reporting. The College has a file of all students that need to be updated and corrected, which will be processed this summer. Effect: Inaccurate reporting can impact a student's loan grace period in school deferment eligibility, beginning loan repayments, appropriate interest charges, etc. Identification as repeat finding, if applicable: N/A Recommendation: We recommend the College spot check students after each enrollment reporting submission is completed to ensure accurate enrollment reporting. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Inaccurate and Untimely Returns to Title IV (R2T4) Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.007, 84.063 and 84.268 Federal Award Identification #: 2021-22 Financial Aid Year Condition: When students withdrew from a term either officially or unofficially, the College did not always return unearned Title IV aid timely or accurately. Criteria: 34 CFR 668.22 Questioned Costs: $19,131 Context: Out of 12 students tested, 6 students did not have R2T4?s completed timely in the amount of $20,672 returned late ranging from 39 to 422 days late. 5 of these were corrected in March 2023 as part of the audit process. 2 of the 6 students also had incorrect R2T4?s completed due to incorrect funds disbursed and number of days in the term resulting in an additional $42 in federal direct loans, $62 in Pell and $62 in FSEOG to be returned. Cause: There is no review being completed at the end of each term of students with federal aid and no passing grades to determine if an R2T4 is required. Effect: Return of Title IV funds were not performed timely and accurately. Identification as repeat finding, if applicable: 2021-002 Recommendation: We recommend that the financial aid office work closely with the registrar office and their third party administrator to ensure that R2T4s are completed timely when students cease attendance during the term. We also recommend that the financial aid office review all students with federal aid and no passing grades at the end of each term to ensure that if an R2T4 is required, it is completed timely. With multiple calendars used in R2T4 calculations, we recommend that a secondary review be completed when the R2T4 templates are set up to ensure the correct number of days are used in the calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Satisfactory Academic Progress (SAP) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.007, 84.033, 84.063, 84.268 Federal Award Identification #: 21-22 Financial Aid Year Condition: A student not making SAP was disbursed aid without an approved appeal. Criteria: 34 CFR 668.34(c) Questioned Costs: $3,373 Context: Out of the 10 students not making SAP in 21-22, 1 student should have had an appeal after the fall 2021 term in order to be eligible for the Spring 2022 disbursement. This student was the only one who had a warning status from the Spring 2021 and attended the entire year. The other 9 students had 1 semester warning and then suspension after the 21-22 financial aid year. Cause: Turnover in staffing. Students put on SAP warning were not evaluated after each term. Effect: Ineligible students disbursed federal aid. Identification as repeat finding, if applicable: N/A Recommendation: We recommend the financial aid office and registrar's office work together to ensure SAP is properly monitored after each term to ensure only eligible students are awarded federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Need Analysis Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 21-22 Financial Aid Year Condition: Students were not initially awarded subsidized aid based on need. Criteria: 34 CFR 668.42 & 34 CFR 685.301 Questioned Costs: $0 Context: Out of 60 students, 3 students were not awarded aid appropriately based on need analysis. 2 students received unsubsidized loans when they were eligible for subsidized loan totaling $1,564 under awarded. 1 student was awarded $3,765 subsidized loans in excess of need due to institutional scholarships excluded from estimated financial assistance. Cause: No secondary review of awarding. Effect: Students not awarded need based federal aid according to eligibility. Incorrect allocation of subsidized versus unsubsidized loans affects the amount and timing of interest the student must repay. Identification as repeat finding, if applicable: N/A Recommendation: We recommend that the College or their third-party administrator set up reports in the student information system to periodically check for over or under awarding of need based federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Enrollment Reporting to NSLDS Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.063 and 84.268 Federal Award Identification #: 2021-22 Financial Aid Year Condition: The College did not report enrollment information to the National Student Loan Data System (NSLDS) accurately. Criteria: 34 CFR 690.83(b) and 34 CFR 685.309 Questioned Costs: $0 Context: Out of 60 students tested, 19 students had been reported to NSLDS correctly as enrolled at the program level but reported as withdrawn at the campus level. Cause: It was discovered in March 2023 that the student information system was incorrectly processing the NSLDS Enrollment reporting. The College has a file of all students that need to be updated and corrected, which will be processed this summer. Effect: Inaccurate reporting can impact a student's loan grace period in school deferment eligibility, beginning loan repayments, appropriate interest charges, etc. Identification as repeat finding, if applicable: N/A Recommendation: We recommend the College spot check students after each enrollment reporting submission is completed to ensure accurate enrollment reporting. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Inaccurate and Untimely Returns to Title IV (R2T4) Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.007, 84.063 and 84.268 Federal Award Identification #: 2021-22 Financial Aid Year Condition: When students withdrew from a term either officially or unofficially, the College did not always return unearned Title IV aid timely or accurately. Criteria: 34 CFR 668.22 Questioned Costs: $19,131 Context: Out of 12 students tested, 6 students did not have R2T4?s completed timely in the amount of $20,672 returned late ranging from 39 to 422 days late. 5 of these were corrected in March 2023 as part of the audit process. 2 of the 6 students also had incorrect R2T4?s completed due to incorrect funds disbursed and number of days in the term resulting in an additional $42 in federal direct loans, $62 in Pell and $62 in FSEOG to be returned. Cause: There is no review being completed at the end of each term of students with federal aid and no passing grades to determine if an R2T4 is required. Effect: Return of Title IV funds were not performed timely and accurately. Identification as repeat finding, if applicable: 2021-002 Recommendation: We recommend that the financial aid office work closely with the registrar office and their third party administrator to ensure that R2T4s are completed timely when students cease attendance during the term. We also recommend that the financial aid office review all students with federal aid and no passing grades at the end of each term to ensure that if an R2T4 is required, it is completed timely. With multiple calendars used in R2T4 calculations, we recommend that a secondary review be completed when the R2T4 templates are set up to ensure the correct number of days are used in the calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Satisfactory Academic Progress (SAP) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.007, 84.033, 84.063, 84.268 Federal Award Identification #: 21-22 Financial Aid Year Condition: A student not making SAP was disbursed aid without an approved appeal. Criteria: 34 CFR 668.34(c) Questioned Costs: $3,373 Context: Out of the 10 students not making SAP in 21-22, 1 student should have had an appeal after the fall 2021 term in order to be eligible for the Spring 2022 disbursement. This student was the only one who had a warning status from the Spring 2021 and attended the entire year. The other 9 students had 1 semester warning and then suspension after the 21-22 financial aid year. Cause: Turnover in staffing. Students put on SAP warning were not evaluated after each term. Effect: Ineligible students disbursed federal aid. Identification as repeat finding, if applicable: N/A Recommendation: We recommend the financial aid office and registrar's office work together to ensure SAP is properly monitored after each term to ensure only eligible students are awarded federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Incorrect Pell Calculations DEPARTMENT OF EDUCATION ALN #: 84.063 Federal Award Identification #: 2021-22 Financial Aid Year Condition: 2 students out of 41 tested were not properly awarded Pell based on enrollment status. Criteria: 34 CFR 690.63(b) Questioned Costs: $612 Context: 1 student was disbursed Pell based on full time enrollment but the student only attended halftime resulting in a $612 Pell over awarded for a term. 1 student was only disbursed for halftime enrollment but attended fulltime resulting in a $1,624 Pell under awarded for a term. Cause: Changes in enrollment status not caught Effect: Students not disbursed Pell awards for which they were eligible. Identification as repeat finding, if applicable: N/A Recommendation: We recommend that a review of Pell awards based on enrollment status be completed after each term to ensure that enrollment changes are captured and Pell adjusted accordingly. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Inaccurate and Untimely Returns to Title IV (R2T4) Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.007, 84.063 and 84.268 Federal Award Identification #: 2021-22 Financial Aid Year Condition: When students withdrew from a term either officially or unofficially, the College did not always return unearned Title IV aid timely or accurately. Criteria: 34 CFR 668.22 Questioned Costs: $19,131 Context: Out of 12 students tested, 6 students did not have R2T4?s completed timely in the amount of $20,672 returned late ranging from 39 to 422 days late. 5 of these were corrected in March 2023 as part of the audit process. 2 of the 6 students also had incorrect R2T4?s completed due to incorrect funds disbursed and number of days in the term resulting in an additional $42 in federal direct loans, $62 in Pell and $62 in FSEOG to be returned. Cause: There is no review being completed at the end of each term of students with federal aid and no passing grades to determine if an R2T4 is required. Effect: Return of Title IV funds were not performed timely and accurately. Identification as repeat finding, if applicable: 2021-002 Recommendation: We recommend that the financial aid office work closely with the registrar office and their third party administrator to ensure that R2T4s are completed timely when students cease attendance during the term. We also recommend that the financial aid office review all students with federal aid and no passing grades at the end of each term to ensure that if an R2T4 is required, it is completed timely. With multiple calendars used in R2T4 calculations, we recommend that a secondary review be completed when the R2T4 templates are set up to ensure the correct number of days are used in the calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Satisfactory Academic Progress (SAP) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.007, 84.033, 84.063, 84.268 Federal Award Identification #: 21-22 Financial Aid Year Condition: A student not making SAP was disbursed aid without an approved appeal. Criteria: 34 CFR 668.34(c) Questioned Costs: $3,373 Context: Out of the 10 students not making SAP in 21-22, 1 student should have had an appeal after the fall 2021 term in order to be eligible for the Spring 2022 disbursement. This student was the only one who had a warning status from the Spring 2021 and attended the entire year. The other 9 students had 1 semester warning and then suspension after the 21-22 financial aid year. Cause: Turnover in staffing. Students put on SAP warning were not evaluated after each term. Effect: Ineligible students disbursed federal aid. Identification as repeat finding, if applicable: N/A Recommendation: We recommend the financial aid office and registrar's office work together to ensure SAP is properly monitored after each term to ensure only eligible students are awarded federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Inaccurate and Untimely Returns to Title IV (R2T4) Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.007, 84.063 and 84.268 Federal Award Identification #: 2021-22 Financial Aid Year Condition: When students withdrew from a term either officially or unofficially, the College did not always return unearned Title IV aid timely or accurately. Criteria: 34 CFR 668.22 Questioned Costs: $19,131 Context: Out of 12 students tested, 6 students did not have R2T4?s completed timely in the amount of $20,672 returned late ranging from 39 to 422 days late. 5 of these were corrected in March 2023 as part of the audit process. 2 of the 6 students also had incorrect R2T4?s completed due to incorrect funds disbursed and number of days in the term resulting in an additional $42 in federal direct loans, $62 in Pell and $62 in FSEOG to be returned. Cause: There is no review being completed at the end of each term of students with federal aid and no passing grades to determine if an R2T4 is required. Effect: Return of Title IV funds were not performed timely and accurately. Identification as repeat finding, if applicable: 2021-002 Recommendation: We recommend that the financial aid office work closely with the registrar office and their third party administrator to ensure that R2T4s are completed timely when students cease attendance during the term. We also recommend that the financial aid office review all students with federal aid and no passing grades at the end of each term to ensure that if an R2T4 is required, it is completed timely. With multiple calendars used in R2T4 calculations, we recommend that a secondary review be completed when the R2T4 templates are set up to ensure the correct number of days are used in the calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Satisfactory Academic Progress (SAP) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.007, 84.033, 84.063, 84.268 Federal Award Identification #: 21-22 Financial Aid Year Condition: A student not making SAP was disbursed aid without an approved appeal. Criteria: 34 CFR 668.34(c) Questioned Costs: $3,373 Context: Out of the 10 students not making SAP in 21-22, 1 student should have had an appeal after the fall 2021 term in order to be eligible for the Spring 2022 disbursement. This student was the only one who had a warning status from the Spring 2021 and attended the entire year. The other 9 students had 1 semester warning and then suspension after the 21-22 financial aid year. Cause: Turnover in staffing. Students put on SAP warning were not evaluated after each term. Effect: Ineligible students disbursed federal aid. Identification as repeat finding, if applicable: N/A Recommendation: We recommend the financial aid office and registrar's office work together to ensure SAP is properly monitored after each term to ensure only eligible students are awarded federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Satisfactory Academic Progress (SAP) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.007, 84.033, 84.063, 84.268 Federal Award Identification #: 21-22 Financial Aid Year Condition: A student not making SAP was disbursed aid without an approved appeal. Criteria: 34 CFR 668.34(c) Questioned Costs: $3,373 Context: Out of the 10 students not making SAP in 21-22, 1 student should have had an appeal after the fall 2021 term in order to be eligible for the Spring 2022 disbursement. This student was the only one who had a warning status from the Spring 2021 and attended the entire year. The other 9 students had 1 semester warning and then suspension after the 21-22 financial aid year. Cause: Turnover in staffing. Students put on SAP warning were not evaluated after each term. Effect: Ineligible students disbursed federal aid. Identification as repeat finding, if applicable: N/A Recommendation: We recommend the financial aid office and registrar's office work together to ensure SAP is properly monitored after each term to ensure only eligible students are awarded federal aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Federal Procurement Requirements for Higher Education Stabilization Fund (HEERF) DEPARTMENT OF EDUCATION ALN #: 84.425F and 84.425L Federal Award Identification #: P425F204061 and P425L200175 Condition: The College did not follow federal procurement requirements when making purchasing decisions with HEERF funds. Criteria: 2 CFR 200.318 through 200.327 Questioned Costs: $0 Context: While the expenditures tested as part of the audit met allowable cost requirements, minimum federal procurement requirements were not followed. The majority of expenditures were related to updating technology and curriculum for offering distance education classes. Cause: Turnover in staffing. Current personnel were unfamiliar with the federal procurement requirements. Effect: Noncompliance with Uniform Guidance regulations that could impact future funding opportunities. Identification as repeat finding, if applicable: Not applicable. Recommendation: As the College expended all HEERF funding as of June 30, 2022, we recommend that the College update their policies to include procurement standards in the event that future federal grants are received Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Higher Education Stabilization Fund (HEERF) Reporting DEPARTMENT OF EDUCATION ALN #: 84.425F and 84.425L Federal Award Identification #: P425F204061 and P425L200175 Condition: While the College posted the HEERF institutional quarterly reports to the College?s website, the reports were not accurate. Criteria: 2 CFR 200.329, 86 FR 26213 Questioned Costs: $0 Context: During the audit, it was noted that quarterly reporting did not agree to the College records for the institutional funds expended nor was the minority serving institution fund expenditures reported. Cause: Turnover in staffing. There were multiple rounds of HEERF funding released, each with different requirements, which led to a gap in understanding of the requirements of the HEERF reporting. Effect: The College was not in compliance with the reporting requirements of HEERF. Identification as repeat finding, if applicable: Not applicable Recommendation: As the College expended all HEERF funding as of June 30, 2022, we recommend that the College post corrected quarterly reports to their website. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Federal Procurement Requirements for Higher Education Stabilization Fund (HEERF) DEPARTMENT OF EDUCATION ALN #: 84.425F and 84.425L Federal Award Identification #: P425F204061 and P425L200175 Condition: The College did not follow federal procurement requirements when making purchasing decisions with HEERF funds. Criteria: 2 CFR 200.318 through 200.327 Questioned Costs: $0 Context: While the expenditures tested as part of the audit met allowable cost requirements, minimum federal procurement requirements were not followed. The majority of expenditures were related to updating technology and curriculum for offering distance education classes. Cause: Turnover in staffing. Current personnel were unfamiliar with the federal procurement requirements. Effect: Noncompliance with Uniform Guidance regulations that could impact future funding opportunities. Identification as repeat finding, if applicable: Not applicable. Recommendation: As the College expended all HEERF funding as of June 30, 2022, we recommend that the College update their policies to include procurement standards in the event that future federal grants are received Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Higher Education Stabilization Fund (HEERF) Reporting DEPARTMENT OF EDUCATION ALN #: 84.425F and 84.425L Federal Award Identification #: P425F204061 and P425L200175 Condition: While the College posted the HEERF institutional quarterly reports to the College?s website, the reports were not accurate. Criteria: 2 CFR 200.329, 86 FR 26213 Questioned Costs: $0 Context: During the audit, it was noted that quarterly reporting did not agree to the College records for the institutional funds expended nor was the minority serving institution fund expenditures reported. Cause: Turnover in staffing. There were multiple rounds of HEERF funding released, each with different requirements, which led to a gap in understanding of the requirements of the HEERF reporting. Effect: The College was not in compliance with the reporting requirements of HEERF. Identification as repeat finding, if applicable: Not applicable Recommendation: As the College expended all HEERF funding as of June 30, 2022, we recommend that the College post corrected quarterly reports to their website. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.