Finding 9920 (2023-001)

2023 – 001 Return to Title IV Federal agency: Department of Education Federal program: Title: Student Financial Assistance Cluster Effect: The College did not calculate a return of federal funds due to the last date of attendance reported by the professor showing that the student completed over 60% of the course. Repeat Finding: Yes. Finding 2022 – 001 Return to Title IV in prior year. Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the College. Assistance Listing Number: 84.063 – Federal Pell Grant Program, 84.268 – Federal Direct Student Loans Award Period: June 1, 2022, to May 31, 2023 Type of Finding: Other Matters Finding related to Compliance within Uniform Guidance and Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.22 states that if an institution is required to take attendance, the withdrawal date is the last date of academic attendance, as determined by the institution from its attendance records. Condition: During our testing for Return to Title IV, we noted 1 instance out of 21 students tested, where the College used an improper last date of attendance. Questioned costs: Out of a sample of $214,611 in direct loans selected for testing, we noted $1,510 of funds that should have been returned to the Department of Education but were not. Context: Out of a sample of 21 students selected for testing for the requirement noted above, we noted 1 exception as described above. Cause: Information reported to the registrar by a professor was incorrect. Effect: The College did not calculate a return of federal funds due to the last date of attendance reported by the professor showing that the student completed over 60% of the course. Repeat Finding: Yes. Finding 2022 – 001 Return to Title IV in prior year. Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. See Corrective Action Plan prepared by the College.