EIN: 340896630
UEI: MPLTJBH6XCA4
Audited by: Clark Schaefer Hackett
Cognizant agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 13, 2026 (49 days ago).
What is a management decision? →FAC accepted this audit on January 10, 2025 — management decision was due July 10, 2025.
FAC accepted this audit on January 9, 2024 — management decision was due July 9, 2024.
The College did not return Title IV funds to the ED within the required time frame for certain students who required a return of funds. Context: Of the 29 withdrawn students tested for proper return of Title IV funds, the funds for 6 students requiring a return were not returned to ED by the College within the required time frame. Questioned Costs: None Cause and Effect: A manual process the College had in place to identify students with return to Title IV calculations was not properly followed to make sure calculations performed were processed and returned to ED within the required time frame. This led to returns of Title IV funds to ED being completed after the required time frame. Recommendation: We recommend that the College institute a process to ensure that all returns of Title IV aid are calculated and returned within the required time frame. Management’s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Material Weakness and Material Noncompliance – Return of Title IV Funds Federal Program Information: Federal Pell Grant Program, ALN 84.063, Federal Supplemental Education Opportunity Grants, ALN 84.007, Federal Direct Student Loans, ALN 84.268 Criteria: Returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the Department of Education (ED) as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR 668.173(b)). Condition: The College did not return Title IV funds to the ED within the required time frame for certain students who required a return of funds. Context: Of the 29 withdrawn students tested for proper return of Title IV funds, the funds for 6 students requiring a return were not returned to ED by the College within the required time frame. Questioned Costs: None Cause and Effect: A manual process the College had in place to identify students with return to Title IV calculations was not properly followed to make sure calculations performed were processed and returned to ED within the required time frame. This led to returns of Title IV funds to ED being completed after the required time frame. Recommendation: We recommend that the College institute a process to ensure that all returns of Title IV aid are calculated and returned within the required time frame. Management’s Response: See corrective action plan.
College Response: In November 2023, in conjunction with the College’s annual external audit, errors were identified in Cuyahoga Community College’s timely Return to Title IV funds. After careful internal review of the student records, all applicable corrections to student records were made to ensure compliance with federal regulations. All financial aid funds related to Return of Title IV funds had been returned to the U.S. Department of Education. In December 2023, the college completed a review of internal procedures and processes to mitigate untimely Return of Title IV funds in the future. Mitigation Strategy: The following process and procedural changes for the review of the Return of Title IV funds have been put in place to resolve the issue of late returns of funds as identified in the 2022-2023 external audit: 1. Retrained staff responsible for the Return of Title IV processing, including updates and revisions to the policies and procedure manual for this financial aid function to strengthen the internal quality check for manual review of the accuracy of returns 2. Identified and cross-train additional financial aid employees to support the high-volume financial aid process, including two team members to check and validate the timely processing and accuracy of the return of funds 3. Developed an enhanced report to compare completed calculations of the return of funds in Banner to the processed with the COD-generated report to verify the timely return of funds 4. Automated reports for Return of Title IV report to be delivered bi-weekly to the central mailbox, which will enable multiple employees to have access to the Return of Title IV reports and ensure more than one trained team member to timely process the return of funds to meet the 45-day federal requirement 5. Conduct a quality check of the Return of Title IV funds to assess the accuracy of the calculation and timely return of funds by conducting an internal Financial Aid Team review of 5-10% of the return of funds assessment every 60 days Anticipated Completion Date: 12/19/2023 Responsible Contact Person: Angela Johnson –VP of Enrollment Management
FAC accepted this audit on January 25, 2023 — management decision was due July 25, 2023.
FAC accepted this audit on January 10, 2022 — management decision was due July 10, 2022.
FAC accepted this audit on February 18, 2021 — management decision was due August 18, 2021.
FAC accepted this audit on January 9, 2020 — management decision was due July 9, 2020.
FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.
FAC accepted this audit on January 7, 2018 — management decision was due July 7, 2018.
FAC accepted this audit on December 19, 2016 — management decision was due June 19, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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