Finding Text
Federal Agency: U.S. Department of Education
Federal Program Name: Student Financial Assistance Cluster
Federal Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268
Award Period: 7/1/2022 – 6/30/2023
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: Per U.S. Department of Education (ED) regulations, scheduled
breaks of five or more consecutive days are excluded from the R2T4 calculation as periods of
nonattendance and, therefore, do not affect the calculation of the amount of Title IV aid earned. When
classes end on a Friday and do not resume until Monday following a one-week break, both weekends
(four days) are excluded from the calculation. (34 CFR 668.22(f)(2)(i) and (ii)(B))
Condition: During our testing, we noted the College did not remove four days associated with the
weekends from the R2T4 calculations for scheduled breaks.
Questioned costs: $43
Context: During our testing, we noted the College did not correctly factor in scheduled breaks to the
R2T4 calculations. Since class ended on a Friday and did not resume until the following Monday, both
weekends (an additional 4 days) should have been included in the total number of days when excluding
them from the calculation. As a result, three students out of a sample of five selected for testing did not
have the correct number of days factored into their R2T4 calculations.
Cause: The College did not include the correct number of days for scheduled breaks in the R2T4
calculations.
Effect: The College did not complete an accurate calculation as defined by Federal regulations,
resulting in a return of more aid than required.
Repeat Finding: No.
Recommendation: We recommend the College evaluate its policies and procedures surrounding the
completion of R2T4 calculations to ensure scheduled breaks are properly factored into calculations.
Views of responsible officials: There is no disagreement with the audit finding.