Christopher Cartmill, Director of Financial Aid, Telephone 716-375-7888. We are in agreement with the auditors' recommendation to ensure personnel involved with R2T4 calculations receive appropriate training and update the policies and procedures manaual to require formal review and approval of all R2T4 calculations. We have developed additional procedures to ensure institutionally scheduled breaks are being considered in determining a student's percentage of Title IV aid earned. The procedures include participation in training webinars and updates to the policies and procedures manual with detailed instructions on how to calculate the number of days in the semester and formal review and approval of all R2T4 calculations. The procedures also include secondary check by the Director or designate, of entered dates in the calculation set up. The training and updated policies and procedures were completed on September 14, 2023, effective with the Fall 2023 term and forward.