Finding Text
Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance
(Eligibility). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers
84.007, 84.033, 84.063, and 84.268; Award Numbers P007A222054, P033A222054, P063P221646, and
P268K231646. Criteria. The OMB Compliance Supplement states that the total number of calendar days in an enrollment
period includes all days within the period, excluding scheduled breaks of at least five consecutive days. Condition. For the Winter 2023 semester, a break of 5 days (excluding weekends) was being subtracted
instead of 9 days (including weekends) from the total days in the term, which resulted in the calculation being
incorrect for all students who had returns in the Winter 2023 semester. Cause. The College does not have a review process in place for reporting the number of days used in the
enrollment period. Effect. As a result of this condition, Return of Title IV calculations were incorrect for 21 students for the Winter
2023 semester, resulting in $4,265 in excess funds returned to the U.S. Department of Education. It is our
understanding that on July 26, 2023, the College repaid the 21 students affected by this calculation error. Recommendation. Management has already taken appropriate corrective action by updating the returns for
the 21 students impacted by the calculation error in the Winter 2023 Semester. However, we recommend that
the College implement a review process to ensure that the R2T4 calculation is being reviewed by a second
individual. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action
Plan.