EIN: 370899219
UEI: M3RZKF31LJB3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 11, 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 September 11, 2026 (16 days from today).
What is a management decision? →2025-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063 - Grant Period - Year Ended June 30, 2025 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student’s withdrawal date. Condition/Context: During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. This is a partial repeat finding of prior year finding 2024-001. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The College did not calculate or return unearned Title IV Financial Aid to the U.S. Department of Education within 45 days of when the students were determined to cease their attendance at the College. Cause: The College’s internal controls did not identify the fact that a corrected return of Title IV amount occurred for two students within the required 45 days. Recommendation: We recommend the College assign specific responsibilities to review students return of Title IV calculation to verify the correct amount is calculated and returned in a timely manner. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
Show full finding ▾Hide full finding ▴2025-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063 - Grant Period - Year Ended June 30, 2025 Criteria: According to 34 CFR 668.22 when a recipient of Title IV grant or loan assistance withdraws from a College during a payment period or period of enrollment in which the recipient began attendance, the College must determine the amount of Title IV grant or loan assistance that the student earned as of the student’s withdrawal date. Condition/Context: During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. This is a partial repeat finding of prior year finding 2024-001. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The College did not calculate or return unearned Title IV Financial Aid to the U.S. Department of Education within 45 days of when the students were determined to cease their attendance at the College. Cause: The College’s internal controls did not identify the fact that a corrected return of Title IV amount occurred for two students within the required 45 days. Recommendation: We recommend the College assign specific responsibilities to review students return of Title IV calculation to verify the correct amount is calculated and returned in a timely manner. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.
2025-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063- Grant Period - Year Ended June 30, 2025 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. This is a repeat finding of prior year finding 2024-001. Corrective Action Plan In the first instance, the Return to Title IV (R2T4) calculation was completed timely; however, the associated disbursement was not processed within the required timeframe. Going forward, Title IV aid disbursements related to R2T4 calculations will be processed manually at the time the calculation is completed. The institution will no longer wait for regularly scheduled system disbursement dates in these circumstances. In the second instance, the student withdrew from the 8-week-1 courses but remained registered for the 8- week-2 courses; therefore, an R2T4 calculation was not initially completed. The student ultimately did not begin attendance in the 8-week-2 courses, and the 45-day timeframe elapsed. To prevent future occurrences, RLC will complete an R2T4 calculation at the time of withdrawal from the 8-week-1 courses and will reverse the calculation if the student subsequently attends the 8-week-2 courses. Responsible Person for Corrective Action Plan - ReAnne May, Director of Financial Aid Implementation Date of Corrective Action Plan - January 16, 2026
2024-001
FAC accepted this audit on February 13, 2025 — management decision was due August 13, 2025.
• During the compliance testing of “Special Tests and Provisions – Return of Funds” we noted that fourteen (14) return of funds calculations for the spring semester did not use the correct dates. • During the audit of the Federal Student Assistance Cluster, we noted one (1) instance the income tax reported on the Institutional Information Record (ISIR) did not match the information on the student’s income tax transcript. We also noted one (1) instance of the student’s household size not agreeing to the ISIR. Questioned Costs: None. Context: • In the Return of Funds calculations, fourteen (14) of the twenty-five (25) returns were calculated incorrectly. • Exceptions were noted in two (2) of the twenty-five (25) students selected for verification. Effect: The College could send incorrect funds back to the Department or award inaccurate funds to students. Cause: Lack of oversight over Return of Funds calculations and Verification. Recommendation: We recommend that the College develops internal controls to ensure the return of funds and student verification is preformed accurately. Management’s Response: Management agrees with the audit finding and recommendation.
Show full finding ▾Hide full finding ▴Finding No. 2024-002 – Internal Controls over Student Financial Assistance Special Tests and Provisions Federal Program Name: Federal Student Assistance Cluster; Federal Pell Grant Program, Federal Supplemental Educational Opportunity, Federal Work Study Program CFDA Number: 84.063, 84.007, and 84.033 Federal Agency: U.S. Department of Education Criteria/Specific Requirement: • The Student Financial Aid Handbook states that if a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform an R2T4 calculation to determine the amount of the Title IV assistance earned by the student. • U.S. Code of Federal Regulations Title 34 CFR 668.56 requires that for each applicant whose FAFSA information is selected for verification by the Secretary, the College must obtain specified documentation to verify the information as applicable under Title 34 CRF 668.57(a), 34 CRF 668.57(b), 34 CRF 668.57(c) and 34 CRF 668.57(d). Condition: • During the compliance testing of “Special Tests and Provisions – Return of Funds” we noted that fourteen (14) return of funds calculations for the spring semester did not use the correct dates. • During the audit of the Federal Student Assistance Cluster, we noted one (1) instance the income tax reported on the Institutional Information Record (ISIR) did not match the information on the student’s income tax transcript. We also noted one (1) instance of the student’s household size not agreeing to the ISIR. Questioned Costs: None. Context: • In the Return of Funds calculations, fourteen (14) of the twenty-five (25) returns were calculated incorrectly. • Exceptions were noted in two (2) of the twenty-five (25) students selected for verification. Effect: The College could send incorrect funds back to the Department or award inaccurate funds to students. Cause: Lack of oversight over Return of Funds calculations and Verification. Recommendation: We recommend that the College develops internal controls to ensure the return of funds and student verification is preformed accurately. Management’s Response: Management agrees with the audit finding and recommendation.
Finding No. 2024-002 - Internal Controls over Student Financial Assistance Special Tests and Provisions Condition: • During the compliance testing of “Special Tests and Provisions – Return of Funds” we noted that fourteen (14) return of funds calculations for the spring semester did not use the correct dates. • During the audit of the Federal Student Assistance Cluster, we noted one (1) instance the income tax reported on the Institutional Information Record (ISIR) did not match the information on the student’s income tax transcript. We also noted one (1) instance of the student’s household size not agreeing to the ISIR. Plan: • For the Return of Funds, this process was calculated by the PowerFAIDs system. The system did not consider the correct dates for spring break. RLC has moved to the Colleague system and the dates have been verified. • (1) For the verification area, one student’s AGI was reported using the wrong line of the tax return resulting in an understatement of AGI. This was a human error and did not result in a change in the student’s EFC. The specialist was told about the error and will pay closer attention to the numbers. (2) For the student with the household size, the student did not include all in the household on the verification worksheet. Due to the conflict, the student was contacted for the correct information. This information was received in writing and updated. However, the correct verbiage was not used. From that day forward, a student will be required to complete a new verification worksheet with the exact verbiage required. Anticipated Date of Completion: Immediately upon learning of the deficiencies. Contact Person Responsible for Corrective Action: Amy Epplin, Director of Institutional Compliance & Research
FAC accepted this audit on November 15, 2022 — management decision was due May 15, 2023.
? During the compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that one (1) student calculation used the incorrect institutional charges in the calculation and one (1) students funds were not sent back to the Department of Education within the required 45 day time frame. ? During the audit of the Federal Student Assistance Cluster we noted one (1) instance where the income tax reported on the Institutional Information Record (ISIR) did not match the information on the student?s income tax transcript. Questioned Costs: None. Context: In the Return of Funds calculations, two (2) of the twenty-five (25) returns were calculated incorrectly. Exceptions were noted in one (1) of the ten (10) students selected for verification. Effect: Inaccurate information may be included in the Submittal File or Enrollment Update to the NSLDS. Cause: Lack of oversight in the Enrollment Reporting to NSLDS. Recommendation: We recommend that the College develops internal controls to ensure the return of funds and student verification is preformed accurately. Management?s Response: Management agrees with the audit finding and recommendation.
Show full finding ▾Hide full finding ▴Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Tests and Provisions Federal Program Name: Federal Student Assistance Cluster; Federal Pell Grant Program, Federal Supplemental Educational Opportunity, Federal Work Study Program CFDA Number: 84.063, 84.007, and 84.033 Federal Agency: U.S. Department of Education Criteria/Specific Requirement: The Student Financial Aid Handbook states that if a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance, the school must perform an R2T4 calculation to determine the amount of the Title IV assistance earned by the student. U.S. Code of Federal Regulations Title 34 CFR 668.56 requires that for each applicant whose FAFSA information is selected for verification by the Secretary, the College must obtain specified documentation to verify the information as applicable under Title 34 CRF 668.57(a), 34 CRF 668.57(b), 34 CRF 668.57(c) and 34 CRF 668.57(d). Condition: ? During the compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that one (1) student calculation used the incorrect institutional charges in the calculation and one (1) students funds were not sent back to the Department of Education within the required 45 day time frame. ? During the audit of the Federal Student Assistance Cluster we noted one (1) instance where the income tax reported on the Institutional Information Record (ISIR) did not match the information on the student?s income tax transcript. Questioned Costs: None. Context: In the Return of Funds calculations, two (2) of the twenty-five (25) returns were calculated incorrectly. Exceptions were noted in one (1) of the ten (10) students selected for verification. Effect: Inaccurate information may be included in the Submittal File or Enrollment Update to the NSLDS. Cause: Lack of oversight in the Enrollment Reporting to NSLDS. Recommendation: We recommend that the College develops internal controls to ensure the return of funds and student verification is preformed accurately. Management?s Response: Management agrees with the audit finding and recommendation.
Finding No. 2022-001 - Internal Controls over Student Financial Assistance Special Tests and Provisions Condition: During the compliance testing, we noted the following exceptions: ? During the compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that one (1) student calculation used the incorrect institutional charges in the calculation and one (1) students funds were not sent back to the Department of Education within the required 45 day time frame. ? During the audit of the Federal Student Assistance Cluster we noted one (1) instance where the income tax reported on the Institutional Information Record (ISIR) did not match the information on the student?s income tax transcript. Plan: The Financial Aid Office has revised the worksheet used for Return of Funds calculation to include separate lines for tuition, fees, and books instead of only the aggregate total. The Financial Aid Specialist is training to perform the Return of Funds calculations. Going forward, when the Specialist performs the calculations, the files subsequently will be reviewed by the Director of Institutional Compliance and Research. When the Director of Institutional Compliance and Research reviews the R2T4 files for accuracy, she will also pull up the student?s file in COD to verify the amount has been transmitted. The Director will print the page for the R2T4 binder. This way the Director will quickly be able to see if a file has not been transmitted to COD. The Financial Aid Office staff has been retrained on separating tax information when a student (or parent) filed jointly and is now divorced, which was the case in the noted error. The staff will now leave the percentage to all decimal places in the calculator before multiplying it by the taxes paid. This will remove the chance for error due to rounding. Anticipated Date of Completion: Immediately upon learning of the deficiency. Contact Person Responsible for Corrective Action: Amy Epplin, Director of Institutional Compliance & Research
2021-001
FAC accepted this audit on November 14, 2021 — management decision was due May 14, 2022.
Finding No. 2021-001 - Controls Over Student Financial Assistance Reporting
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Finding No. 2021-001 - Controls Over Student Financial Assistance Reporting
2020-001
FAC accepted this audit on November 16, 2020 — management decision was due May 16, 2021.
Finding No. 2020-001 - Controls Over Student Financial Assistance Reporting
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Finding No. 2020-001 - Controls Over Student Financial Assistance Reporting
2019-001
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
We selected a statistically valid sample of students who received Pell funds. It was noted during our testing of Pell disbursement dates: ? The disbursements were not reported to COD within the required 15 days for 23 of 25 student accounts. Questioned costs: None. Context: Disbursements were not reported to COD within the required 15 days for 23 of 25 student accounts in the sample due to untimely reports submitted to the COD. Cause: The District does not have consistent procedures and processes in place to ensure the accuracy of the reports submitted to COD. Effect: Incorrect Pell disbursement dates in COD could incorrectly calculate the lifetime eligibility unit for a student and future awards could be incorrect. Repeat finding: Yes. Recommendation: We recommend the District review the COD reporting requirements around Pell disbursements to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2019 ? 001 Reporting Federal agency: U.S. Department of Education Federal program title: Student Financial Assistance Cluster CFDA Numbers: 84.063 ? Federal Pell Grant Program Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2018 to June 30, 2019 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: The U.S. Department of Education requires the District to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2)) funds to a student. Condition: We selected a statistically valid sample of students who received Pell funds. It was noted during our testing of Pell disbursement dates: ? The disbursements were not reported to COD within the required 15 days for 23 of 25 student accounts. Questioned costs: None. Context: Disbursements were not reported to COD within the required 15 days for 23 of 25 student accounts in the sample due to untimely reports submitted to the COD. Cause: The District does not have consistent procedures and processes in place to ensure the accuracy of the reports submitted to COD. Effect: Incorrect Pell disbursement dates in COD could incorrectly calculate the lifetime eligibility unit for a student and future awards could be incorrect. Repeat finding: Yes. Recommendation: We recommend the District review the COD reporting requirements around Pell disbursements to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF EDUCATION 2019-001 Reporting Student Financial Aid ? CFDA No. 84.SFA Recommendation: We recommend the District review the Common Origination and Disbursement (COD) reporting requirements around Pell disbursements to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A calendar has been implemented and disbursed throughout the Financial Aid Office and Business Office showing dates of disbursements. Disbursements are now sent to COD on a bi-weekly basis and checked with PowerFAIDS to ensure timely reporting. Name of the contact person responsible for corrective action: Cheri Rushing, Director of Financial Aid Planned completion date for corrective action plan: Completed on January 1, 2019
2018-001
We selected a statistically valid sample of students who received Pell funds. It was noted during our testing of Pell awards: ? The Pell grant funds awarded for 1 of 40 students in the sample was under awarded. Questioned costs: None Context: An erroneous computation of the student?s eligibility resulted in an under award. Cause: The Pell grant was computed based on the student being enrolled in the incorrect amount of credit hours which was overlooked by the College during the award year. Effect: The student was under awarded Pell funds. Repeat finding: No. Recommendation: We recommend that the College implement a review process which compares enrolled credits to Pell award to ensure all Pell funds are awarded at proper amounts. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2019 ? 002 Eligibility Federal agency: U.S. Department of Education Federal program title: Student Financial Assistance Cluster CFDA Numbers: 84.063 ? Federal Pell Grant Program Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2018 to June 30, 2019 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Pell grant awards must be computed based on student estimated family contribution (EFC) and enrollment status in accordance with Pell grant grids published by the Department of Education. Condition: We selected a statistically valid sample of students who received Pell funds. It was noted during our testing of Pell awards: ? The Pell grant funds awarded for 1 of 40 students in the sample was under awarded. Questioned costs: None Context: An erroneous computation of the student?s eligibility resulted in an under award. Cause: The Pell grant was computed based on the student being enrolled in the incorrect amount of credit hours which was overlooked by the College during the award year. Effect: The student was under awarded Pell funds. Repeat finding: No. Recommendation: We recommend that the College implement a review process which compares enrolled credits to Pell award to ensure all Pell funds are awarded at proper amounts. Views of responsible officials: There is no disagreement with the audit finding.
FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF EDUCATION 2019-002 Eligibility Student Financial Aid ? CFDA No. 84.SFA Recommendation: We recommend that the District implement a review process which compares enrolled credits to Pell award to ensure all Pell funds are awarded at proper amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have created a report that compares enrollment hours to Pell award to ensure correct amounts are awarded. Name(s) of the contact person(s) responsible for corrective action: Cheri Rushing, Director of Financial Aid Planned completion date for corrective action plan: December 17, 2019
FAC accepted this audit on December 9, 2018 — management decision was due June 9, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 6, 2016 — management decision was due May 6, 2017.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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