RICHLAND COMMUNITY COLLEGE

2025-005 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2025 Criteria: 34 CFR 668.22 (a)(1) states “When a recipient of title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with paragraph (e) of this section.” 34 CFR 668.22 (e)(2) states, “The percentage of title IV grant or loan assistance that has been earned by the student is - (i) Equal to the percentage of the payment period or period of enrollment that the student completed (as determined in accordance with paragraph (f) of this section) as of the student's withdrawal date, if this date occurs on or before - (A) Completion of 60% of the payment period or period of enrollment for a program that is measured in credit hours; or…” 34 CFR 668.22(j) notes, “(1) An institution must return the amount of title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew as defined in paragraph (l)(3) of this section. The timeframe for returning funds is further described in § 668.173(b).” Condition: We tested 19 drop students and found one incorrect refund calculation (5.3%). We consider this finding to be an instance of noncompliance in relation to Special Tests and Provisions and is not a repeated finding. Statistical sampling was not used. Questioned Costs: $752 Cause and Effect: The cause was due to error in the Financial Aid Department. The effect is Return of Title IV funds calculations resulted in incorrect amounts returned by the College. Recommendation: We recommend the College refund $752 to the Department of Education, credit $752 to the appropriate student’s account and increase controls over refund calculations. Views of Responsible Officials: Management agrees with this Single Audit Finding and a response is included in the Corrective Action Plan.

2025-005 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2025 Criteria: 34 CFR 668.22 (a)(1) states “When a recipient of title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with paragraph (e) of this section.” 34 CFR 668.22 (e)(2) states, “The percentage of title IV grant or loan assistance that has been earned by the student is - (i) Equal to the percentage of the payment period or period of enrollment that the student completed (as determined in accordance with paragraph (f) of this section) as of the student's withdrawal date, if this date occurs on or before - (A) Completion of 60% of the payment period or period of enrollment for a program that is measured in credit hours; or…” 34 CFR 668.22(j) notes, “(1) An institution must return the amount of title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew as defined in paragraph (l)(3) of this section. The timeframe for returning funds is further described in § 668.173(b).” Condition: We tested 19 drop students and found one incorrect refund calculation (5.3%). We consider this finding to be an instance of noncompliance in relation to Special Tests and Provisions and is not a repeated finding. Statistical sampling was not used. Responsible Person: Director, Financial Aid and Veteran Affairs Corrective Action Plan: The responsible party will thoroughly review each Return to Title IV (R2T4) calculation to ensure that it was accurately completed. Additionally, the responsible party will review current R2T4 procedures, implement a secondary review process for R2T4 calculations, and will conduct periodic reviews to ensure each R2T4 calculation was accurately completed. Lastly, the Financial Aid and Veteran Affairs Office will evaluate whether the recent transition to Jenzabar Financial Aid and Jenzabar One can strengthen compliance and internal controls. Implementation Date: May 2026

2025-006 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2025 Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit “in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…” Condition: The College did not correctly report enrollment status changes for 21 out of 40 students tested (52.5%). We consider this condition to be a material weakness of the Special Tests and Provisions compliance requirement and is a repeated finding shown in Section IV of this report as prior year finding 2024-004. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Cause: The students were incorrectly reported due to errors in their financial aid system. Effect: The College did not timely and accurately submit enrollment status information, which has the potential to delay the start of the repayment period for students who have received loans. Recommendation: We recommend the College correct all known errors in their financial aid system to prevent further errors. View of Responsible Officials: Management agrees with this Single Audit Finding and a response is included in the Corrective Action Plan.

2025-006 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2025 Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit “in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…” Condition: The College did not correctly report enrollment status changes for 21 out of 40 students tested (52.5%). We consider this condition to be a material weakness of the Special Tests and Provisions compliance requirement and is a repeated finding shown in Section IV of this report as prior year finding 2024-004. Statistical sampling was not used in making sampling selections. Responsible Person: Director, Financial Aid and Veteran Affairs, Director, Admission and Registration, and Administrative Information Systems (AIS) Corrective Action Plan: The Director of Financial Aid and Veteran Affairs will work with the Director of Admissions and Registration to review and update enrollment procedures, evaluate system configuration and reporting process related to the recent transition to Jenzabar One and Jenzabar Financial Aid, and establish a secondary review process to verify enrollment status changes prior to and after submission through the National Student Clearinghouse. Periodic internal monitoring will also be conducted to ensure compliance and strengthen internal controls. Implementation Date: May 2026

2024-004

2024-004 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024. Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit “in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…” Condition: The College did not correctly report enrollment status changes for 15 out of 40 students tested (37.5%). We consider this condition to be a material weakness of the Special Tests and Provisions compliance requirement and is a repeated finding shown in Section IV of this report as prior year finding 2023-007. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Cause: The students were incorrectly reported due to errors in their financial aid system. Effect: The College did not timely and accurately submit enrollment status information, which has the potential to delay the start of the repayment period for students who have received loans. Recommendation: We recommend the College correct all known errors in their financial aid system to prevent further errors. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.

2024-004 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024. Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit “in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…” Condition: The College did not correctly report enrollment status changes for 15 out of 40 students tested (37.5%). We consider this condition to be a material weakness of the Special Tests and Provisions compliance requirement and is a repeated finding shown in Section IV of this report as prior year finding 2023-007. Statistical sampling was not used in making sampling selections. Responsible Person: Director of Financial Aid and Veteran Affairs, Director of Admission and Registration, and Administrative Information Systems (AIS) Corrective Action Plan: Richland Community College adjusted our internal procedures to send enrollment reporting files on a monthly basis instead of a semester basis during the Fall 2022 semester; however, issues still persist. At the time, the Registrar routinely worked with the Administrative Information Systems (AIS) Department and the National Student Clearinghouse to identify the issues related to enrollment reporting. The responsible parties listed above will conduct a review of current enrollment reporting workflows to ensure consistent and timely updates. The responsible parties listed above will explore improvements in automation through the utilization of the National Student Clearinghouse and a campus-wise transition to the Jenzabar One platform to assist with timeliness and accuracy of reporting. Jenzabar One transition is scheduled to be completed by the end of March 2026.   Due to transition in staffing, the responsible parties listed above will provide targeted training on NSLDS enrollment reporting requirements, including the expectations of timeliness and accuracy. The responsible parties will develop a secondary review to identify missed or delayed updates and take corrective action promptly. Implementation Date: As soon as possible since enrollment reporting is completed on a monthly basis.

2023-007

2024-005 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024 Criteria: The College must establish and maintain the financial records that reflect each Title IV program transaction on a current basis (34 CFR 668.24). Condition: The College incorrectly reported tuition and fees on the Fiscal Operations Report and Application to Participate (FISAP) for the 2022-2023 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement and is a repeated finding shown in Section IV of this report as prior year finding 2023-008. Statistical sampling was not used in making sample selections. Questioned Costs: N/A Cause: This condition was caused by inadequate controls over Reporting and incorrect information provided at time of FISAP submission. Effect: The College did not correctly report tuition and fees on the FISAP that was submitted to the Department of Education. Recommendation: We recommend that the College puts controls in place to review all inputs to the FISAP report to ensure all amounts reported are accurate and agree with the College’s records. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.

2024-005 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024 Criteria: The College must establish and maintain the financial records that reflect each Title IV program transaction on a current basis (34 CFR 668.24). Condition: The College incorrectly reported tuition and fees on the Fiscal Operations Report and Application to Participate (FISAP) for the 2022-2023 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement and is a repeated finding shown in Section IV of this report as prior year finding 2023-008. Statistical sampling was not used in making sample selections. Responsible Person: Director of Financial Aid and Veteran Affairs, Controller, Vice President of Financial Services Corrective Action Plan: The responsible parties listed above will thoroughly review all FISAP reporting requirements and necessary data points prior to FISAP submission to ensure accuracy. Implementation Date: Correction to FISAP will be submitted as soon as the amount of tuition and fess is confirmed by the Controller and/or Vice President of Financial Services. By September 2026 to accurately report the amount of tuition and fees on the upcoming FISAP reporting cycle due by the end of September 2026.

2023-008

2024-006 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024 Criteria: A school performs internal reconciliation when it compares business office records of funds requested, received, disbursed, and returned to financial aid office records of funds awarded to students. When the school compares its reconciled internal records to the Department’s records of funds received and returned, and of grants or loans originated and disbursed to students at the school, it is performing external reconciliation. A school ensures that the Department’s records reconcile with the school’s records, both at the cumulative and individual student levels, when it performs external reconciliation. (34 CFR 668.166) Condition: The College disbursed funds to students during the appropriate semesters in a timely manner, however, did not draw the federal direct funds down from the Department of Education until September 2024, outside of the award period for the disbursed award year of 2023-2024. We consider this finding an instance of noncompliance and is not a repeated finding. Statistical sampling was not used in making sample selections. Questioned Costs: N/A Cause: The Institution had significant staff turnover, which impacted proper timing for drawdowns. Effect: The College is unable to properly reconcile on a monthly basis as funds posted to student ledgers are not drawn down from the Department of Education until months after disbursement. This may lead to inconsistencies between school records and the Department of Education within the Common Origination and Disbursement (COD) system. Recommendation: Sikich recommends the Institution create standards of procedures to disburse the appropriate student eligible Federal Direct program amounts following heightened cash monitoring rules, and once applied request the drawdown within a set number of days to ensure proper reconciliation. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.

2024-006 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024 Criteria: A school performs internal reconciliation when it compares business office records of funds requested, received, disbursed, and returned to financial aid office records of funds awarded to students. When the school compares its reconciled internal records to the Department’s records of funds received and returned, and of grants or loans originated and disbursed to students at the school, it is performing external reconciliation. A school ensures that the Department’s records reconcile with the school’s records, both at the cumulative and individual student levels, when it performs external reconciliation. (34 CFR 668.166) Condition: The College disbursed funds to students during the appropriate semesters in a timely manner, however, did not draw the federal direct funds down from the Department of Education until September 2024, outside of the award period for the disbursed award year of 2023-2024. We consider this finding an instance of noncompliance and is not a repeated finding. Statistical sampling was not used in making sample selections. Responsible Person: Director of Financial Aid and Veteran Affairs, Controller, Vice President of Financial Services Corrective Action Plan: Between the Census date and Pell disbursement date, the Director of Financial Aid & Veteran Affairs, Controller, and Vice President of Financial Services will verify the amount of Federal dollars to be drawn down using the U.S. Department of Education Common Origination & Disbursement webpage. The draw down will occur prior to the Pell disbursement date. Implementation Date: January/February 2026

Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit "in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…" Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Effect: The College did not timely and accurately submit enrollment status information, which has the potential to delay the start of the repayment period for students who have received loans. Recommendation: We recommend the College correct all known errors in their financial aid system to prevent further errors. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.

Condition: The College did not correctly report graduate enrollment status changes for 6 out of 40 15%. The 6 students were incorrectly reported due to errors in their financial aid system. We consider this condition to be a significant deficiency of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Corrective Action Plan: Richland Community College adjusted our internal procedures to send graduate enrollment files on a monthly basis instead of a semester basis. Responsible Party for Corrective Action Plan: Registrar Implementation Date for Correction Action Plan: Implemented during Fall 2022 semester

2021-001

Criteria: The College must establish and maintain the financial records that reflect each Title IV program transaction on a current basis (34 CFR 668.24). Condition: The College incorrectly reported Pell expenditures on the Fiscal Operations Report and Application to Participate (FISAP) for the 2020-2021 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement. Statistical sampling was not used in making sample selections. Cause: This condition was caused by inadequate controls over Reporting and a mistype on the report. Effect: The College did not correctly report Pell expenditures on the FISAP that was submitted to the Department of Education. Recommendation: We recommend that the College puts controls in place to review all inputs to the FISAP report to ensure all amounts reported are accurate and agree with the College’s records. View of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.

Condition: The College incorrectly reported Pell expenditures on the Fiscal Operations Report and Application to Participate (FISAP) for the 2020-2021 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement. Statistical sampling was not used in making sample selections. Corrective Action Plan: The Director of Financial Aid and Veteran Affairs submitted a request to correct the reported Federal Pell Grant expenditures on the 2022-2023 FISAP on January 18, 2024. The Director of Financial Aid and Veteran Affairs will thoroughly review all requested data on required reporting to ensure accuracy prior to submission. Responsible Party for Corrective Action Plan: Director, Financial Aid and Veteran Affairs Implementation Date for Correction Action Plan: January 18, 2024 (as soon as possible)

Criteria: 34 CFR 685.101 (b)(1) notes, “an eligible undergraduate student who is enrolled at a school participating in the Direct Loan Program may borrow under the Direct Subsidized Loan and Direct Unsubsidized Loan programs.” The order of dispersing aid requires that grants and subsidized loans be considered first. 34 CFR 685.200(a)(iii) “In the case of an undergraduate student who seeks a Direct Subsidized Loan or a Direct Unsubsidized Loan at a school that participates in the Federal Pell Grant Program, the student has received a determination of Federal Pell Grant eligibility for the period of enrollment for which the loan is sought.” Condition: In two of the 40 student files tested (5%), Subsidized and Unsubsidized Direct loans we not properly awarded. The College under awarded one student $2,000. Another student was over awarded $71 in Subsidized loans. We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Cause and Effect: Without proper review of eligibility of financial aid, students may receive an incorrect amount of Title IV aid. Students should receive the proper amount of aid. Recommendation: We recommend the College evaluate policies and procedures to ensure students receive the proper amount of Title IV aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.

Condition: In two of the 40 student files tested (5%), Subsidized and Unsubsidized Direct loans we not properly awarded. The College under awarded one student $2,000. Another student was over awarded $71 in Subsidized loans. Corrective Action Plan: Financial Aid staff has worked with Administrative Information System (AIS) staff to create daily reporting to assist with student schedule changes and increases in other aid to ensure accuracy in Federal Student loan amounts. Additionally, weekly reporting has been created to track any semester over-awards for students who have a Federal Student loan awarded and who may be over-awarded based on financial need and Cost of Attendance (COA). Responsible Party for Corrective Action Plan: Director, Financial Aid and Veteran Affairs, Financial Aid Specialists Implementation Date for Correction Action Plan: January 18, 2024 (as soon as possible)

Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit "in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.? 34 CFR 685.309(b)(1-2) which states a school shall ?upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student?" Condition: The College did not timely report graduate enrollment status changes for 2 out of 40 students (5%). The two students were submitted 221 days late due to submitting their graduation applications late. We consider this condition to be an instance of noncompliance of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Questioned Costs: N/A Effect: The College has not timely and accurately submitted enrollment status information, which has the potential to delay the start of the repayment period for students who have received loans. Recommendation: We recommend the College continually educate themselves on compliance requirements regarding enrollment reporting and implement controls to help timely and accurately report enrollment statuses. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.

Condition: The College did not timely report graduate enrollment status changes for 2 out of 40 students (5%). The two students were submitted 221 days late due to submitting their graduation applications late. We consider this condition to be an instance of noncompliance of the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sampling selections. Corrective Action Plan: The Dean of Student Success reviewed the graduation certification process and found that Richland expected the late graduation applicants to update when the regular monthly enrollment certifications were uploaded to the Clearinghouse. That update did not happen as expected. In the future, the Registrar will send graduation certification files monthly along with enrollment certifications so that any late graduation applicants will be submitted in a timely manner. In addition, the College will change the expected graduation certification dates with the Clearinghouse to show that we will send graduation certifications monthly instead of each semester. That will ensure that reminder emails regarding graduation reporting are sent from the Clearinghouse to the Registrar monthly. Responsible Party for Corrective Action Plan: Registrar - Jody Burnett Implementation Date for Correction Action Plan: Immediately

Criteria: 34 CFR 668.22 (a)(1) states ?When a recipient of title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with paragraph (e) of this section.? 34 CFR 668.22 (e)(2) states, ?The percentage of title IV grant or loan assistance that has been earned by the student is - (i) Equal to the percentage of the payment period or period of enrollment that the student completed (as determined in accordance with paragraph (f) of this section) as of the student's withdrawal date, if this date occurs on or before - (A) Completion of 60 percent of the payment period or period of enrollment for a program that is measured in credit hours; or?? 34 CFR 668.22(j) notes, ?(1) An institution must return the amount of title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew as defined in paragraph (l)(3) of this section. The timeframe for returning funds is further described in ? 668.173(b).? See Schedule of Findings and Questioned Costs for chart/table Condition: The College did not timely and accurately complete refund calculations in the Spring. The College did not complete refund calculations timely for 26 out of the population of 101 Spring withdrawals (26%). Upon withdrawal of the students the College had limited staff while working remotely and withdrawal calculations were delayed. The College recognized the issue in the Spring, resulting in the late returns. In review of the Spring 2021 calculations the number of days in the break were not calculated correctly, resulting in the incorrect days in all Spring 2021 return of Title IV funds calculations. As a result of the incorrect number of days, the amounts of Title IV amounts returned for all withdrawn students were incorrectly calculated for 49 out of the population of 101 (48.5%) Spring withdrawal calculations. A sample of 10 Fall withdrawal calculations identified no errors. We consider this finding to be a material weakness in relation to Special Tests and Provisions. Statistical sampling was not used in making sampling selections. Questioned Costs: $100 Effect: The College has not timely completed Return to Title IV calculations for eight students, which resulted in refunds being made late. Miscalculation of the days in the Return of Title IV funds calculations results in incorrect amounts returned by the College. Recommendation: We recommend the College continually educate themselves on the requirements for the return of title IV fund and ensure the proper controls are implemented to timely and accurately return unearned aid. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.

Condition: The College did not timely and accurately complete refund calculations in the Spring. The College did not complete refund calculations timely for 26 out of the population of 101 Spring withdrawals (26%). Upon withdrawal of the students the College had limited staff while working remotely and withdrawal calculations were delayed. The College recognized the issue in the Spring, resulting in the late returns. In review of the Spring 2021 calculations the number of days in the break were not calculated correctly, resulting in the incorrect days in all Spring 2021 return of Title IV funds calculations. As a result of the incorrect number of days, the amounts of Title IV amounts returned for all withdrawn students were incorrectly calculated for 49 out of the population of 101 (48.5%) Spring withdrawal calculations. A sample of 10 Fall withdrawal calculations identified no errors. We consider this finding to be a material weakness in relation to Special Tests and Provisions. Statistical sampling was not used in making sampling selections. Corrective Action Plan: Due to on site work restrictions from the Covid 19 pandemic, the financial aid staff was working remotely due to during this time. Financial aid staff are no longer working 100% remotely, which will allow for the timely completion of R2T4 calculations. The Financial Aid Director will set bi-weekly R2T4 reminders so that calculations are scheduled to be completed in a timely manner. Spring Break dates will be determined through communication with the Chair of the Calendar Committee to ensure the correct dates are used in the R2T4 calculations. The communication will help determine when the last day of class is scheduled to be held before Spring Break begins and when classes are scheduled to resume after Spring Break. The Financial aid staff member responsible for completing R2T4 calculations is now a member of the Calendar Committee, which will provide a better understanding of the dates for future R2T4 calculations. The affected Spring 2021 R2T4 calculations will be recalculated using the correct dates for Spring Break 2021. Responsible Party for Corrective Action Plan: Director of Financial Aid- Jody Hall Implementation Date for Correction Action Plan: Immediately

2019-003 ? Student Financial Aid Cluster ? (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Direct Student Loans, CFDA No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.268 ? Year Ended June 30, 2019 Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit "in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.? 34 CFR 685.309(b)(1-2) which states a school shall ?upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student?" Condition: The District did not report graduate status changes within 60 days for 1 out of 20 students tested (5%). We consider this condition to be an instance of non-compliance to the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sample selections. Questioned Costs: N/A Effect: The District has not timely and accurately submitted enrollment status information, which has the potential to delay the start of the repayment period for students who have received loans. Recommendation: We recommend the District continually educate themselves on compliance requirements regarding enrollment reporting and implement controls to help timely and accurately report enrollment statuses. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.

2019-003 ? Student Financial Aid Cluster ? (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Direct Student Loans, CFDA No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.268 ? Year Ended June 30, 2019 Condition: The District did not report graduate status changes within 60 days for 1 out of 20 students tested (5%). We consider this condition to be an instance of non-compliance to the Special Tests and Provisions compliance requirement. Statistical sampling was not used in making sample selections. Corrective Action Plan: The Registrar reports enrollment and graduation information through the National Student Clearinghouse and NSLDS receives updates through the Clearinghouse. For this student, the Clearinghouse shows that the student was certified as withdrawn on 1/28/2019 which is within the 60-day requirement. The student applied for graduation late with his application received on 2/15/2019. The student?s graduation application was process by his Student Success Coach and then forwarded to the Registrar for confirmation and posted on 4/23/19. The student?s graduation was certified through enrollment reporting on 7/30/2019. We acknowledge that this is not within the 60-day requirement and would like to note that it was corrected. With the withdrawal certification done on 1/28/2019 the student?s grace period or loan repayment period would not be affected by the late graduation certification. Going forward, the Registrar will notify the Director of Financial Aid of late graduation approvals so that the Director of Financial Aid can ensure that those are showing up correctly and timely in NSLDS. If there is a system issue that causes problems with late application graduation certifications the Registrar and Director of Financial Aid will consult with the Administrative Information Systems department for resolve the system issues. Responsible Person for Corrective Action Plan: Director of Financial Aid and Registrar Implementation Date for Corrective Action Plan: Immediately

2019-004 ? Student Financial Aid Cluster ? (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Direct Student Loans, CFDA No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.268 ? Year Ended June 30, 2019 Criteria: 34 CFR 668.164 (a)(1) states ?A disbursement of title IV, HEA program funds occurs on the date that the institution credits the student?s ledger account or pays the student or parent directly with ? (i) Funds received from the Secretary; or (ii) Institutional funds used in advance of receiving title IV, HEA program funds.? Condition: The District did not report actual loan disbursement dates to Common Origination and Disbursement (COD) agency for 1 out of 40 students sampled (2.5%). We consider this Single Audit Finding to be an instance of noncompliance to the Eligibility compliance requirements. Statistical sampling was not used in making sample selections. Questioned Costs: N/A Cause and Effect: The District reported the loan date on the day the loan was packaged and sent the loan disbursement information to get posted to the student?s account. The loan was not applied to student?s account until several days after. Therefore, an accurate disbursement date for Direct Loans to the COD System was not reported. Recommendation: We recommend the District implement procedures in order to report accurate disbursement dates for Direct Loans to the COD System. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.

2019-004 ? Student Financial Aid Cluster ? (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Direct Student Loans, CFDA No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.268 ? Year Ended June 30, 2019 Condition: The District did not report actual loan disbursement dates to Common Origination and Disbursement (COD) agency for 1 out of 40 students sampled (2.5%). We consider this Single Audit Finding to be an instance of noncompliance to the Eligibility compliance requirements. Statistical sampling was not used in making sample selections. Corrective Action Plan: The Assistant Director of Financial Aid runs an automated process to release all loan disbursements for every scheduled disbursement date through Jenzabar. The student was scheduled to have a loan disbursed on 9/21/2018 but the student in referenced did not have a loan disbursement released on scheduled disbursement date due to what appears to be a system error. Upon communication with the student on 9/26/2018, the loan disbursement was manually released and disbursed to the student?s account. Going forward, the Financial Aid staff will review loan entry in detail during the awarding process to ensure all disbursements will successfully release through the automated process. The Assistant Director of Financial Aid will consult with Administrative Information Systems department in regards to the system issue that caused the automated process to skip disbursement. The Assistant Director of Financial Aid will consult with AIS regarding a report that could be created to ensure all disbursements are released on correct date. Responsible Person for Corrective Action Plan: Assistant Director of Financial Aid Implementation Date for Corrective Action Plan: Immediately

2019-005 ? Student Financial Aid Cluster ? (a) Federal Work-Study program (b) Federal Direct Loan (c) Federal Pell Grant program (d) Supplemental Educational Opportunity Grant ? CFDA No. (a) 84.033 (b) 84.268 (c) 84.063 (d) 84.007 ? Year Ended June 30, 2019 Criteria: 34 CFR 685.201 (a) (2) states ?If the student is eligible for a Direct Subsidized Loan or a Direct Unsubsidized Loan, the school in which the student is enrolled must perform the following functions: (i) create a loan origination record and transmit the record to the Secretary. (ii) Ensure that the loan is supported by a completed Master Promissory Note (MPN) and, if applicable, transmit the MPN to the Secretary. (iii) In accordance with 34 CFR 668.162, draw down funds or receive funds from the Secretary, and disburse the funds to the student.? 34 CFR 690.62 (A) notes ?The amount of a student?s Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year.? In addition, per the student financial aid website, ?the amount you get, though, will depend on your Expected Family Contribution, the cost of attendance, your status as a full-time or part-time student, and your plans to attend school for a full academic year or less.? Condition: Title IV funds were not properly awarded and disbursed for two of forty (5%) students tested. We consider this Single Audit Finding to be an instance of noncompliance to the Eligibility compliance requirements. Statistical sampling was not used in making sample selections. ? Also, student #24 was over awarded Title IV aid as a result of external and institutional scholarships and grants by $31. Questioned Costs: $170 Cause and Effect: Without proper review of eligibility for aid, students received an incorrect amount of Title IV aid. Recommendation: We recommend the District implement an additional level of review over financial aid packaging. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan. See Schedule of Findings and Questioned Costs for chart/table

2019-005 ? Student Financial Aid Cluster ? (a) Federal Work-Study program (b) Federal Direct Loan (c) Federal Pell Grant program (d) Supplemental Educational Opportunity Grant ? CFDA No. (a) 84.033 (b) 84.268 (c) 84.063 (d) 84.007 ? Year Ended June 30, 2019 Condition: Title IV funds were not properly awarded and disbursed for two of forty (5%) students tested. We consider this Single Audit Finding to be an instance of noncompliance to the Eligibility compliance requirements. Statistical sampling was not used in making sample selections. Corrective Action Plan: One student was over-awarded $31 due to a scholarship that was added late. The over-award was corrected while the auditors visited the campus. The Assistant Director of Financial Aid is working with the Administrative Information Systems department to update the over-award report in order to avoid this issue in the future. The Director and Assistant Director of Financial Aid will monitor the report regularly as soon as it is in place. Responsible Person for Corrective Action Plan: Director of Financial Aid, Assistant Director of Financial Aid Implementation Date for Corrective Action Plan: March 2020 Condition: Title IV funds were not properly awarded and disbursed for two of forty (5%) students tested. We consider this Single Audit Finding to be an instance of noncompliance to the Eligibility compliance requirements. Statistical sampling was not used in making sample selections. Corrective Action Plan: One student was under-awarded by $201 due to a Special Circumstance request. The Special Circumstance request was processed in January 2019 which resulted in a reduction in the student?s EFC. The reduction in EFC created more financial need that could have been utilized by need-based funding. The under-award was corrected while the auditors visited the campus. Going forward, the Director and Assistant Director of Financial Aid will review Direct Loan eligibility when Special Circumstance requests are processed in more detail to make all necessary adjustments to Title IV funding. Responsible Person for Corrective Action Plan: Director of Financial Aid, Assistant Director of Financial Aid Implementation Date for Corrective Action Plan: Immediately