EIN: 770323447
UEI: YSZ7ZKSDJ7R8
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 25, 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 August 25, 2026 (1 day from today).
What is a management decision? →Criteria Institutions must perform Return of Title IV (R2T4) calculations accurately to determine the amount of Title IV funds earned by the student and the amount to be returned by the institution. Errors in these calculations may result in incorrect amounts being returned, leading to noncompliance with federal regulations. Questioned Costs There are no questioned costs associated with the condition identified. Condition Significant Deficiency in Internal Control over Compliance and an Instance of Noncompliance – For 1 of the 60 Return to Title IV calculations, the percentage of the term completed at the withdrawal date was incorrectly calculated. Context A non-statistical sample of 30 Return of Title IV calculations were tested out of a total population of 113 Return of Title IV calculations for Coalinga College. A non-statistical sample of 30 Return of Title IV calculations were tested out of a total population of 269 Return of Title IV calculations for Lemoore College. Effect In 1 of the 60 calculations, the percentage of the term completed at the withdrawal date was incorrectly calculated. Cause The District did not implement procedures to ensure that the Return to Title IV completion of term was properly calculated. Repeat Finding (Yes or No) No. Recommendation The District should strengthen internal controls over the review of Return of Title IV calculations to ensure that calculations are accurate.
Show full finding ▾Hide full finding ▴Criteria Institutions must perform Return of Title IV (R2T4) calculations accurately to determine the amount of Title IV funds earned by the student and the amount to be returned by the institution. Errors in these calculations may result in incorrect amounts being returned, leading to noncompliance with federal regulations. Questioned Costs There are no questioned costs associated with the condition identified. Condition Significant Deficiency in Internal Control over Compliance and an Instance of Noncompliance – For 1 of the 60 Return to Title IV calculations, the percentage of the term completed at the withdrawal date was incorrectly calculated. Context A non-statistical sample of 30 Return of Title IV calculations were tested out of a total population of 113 Return of Title IV calculations for Coalinga College. A non-statistical sample of 30 Return of Title IV calculations were tested out of a total population of 269 Return of Title IV calculations for Lemoore College. Effect In 1 of the 60 calculations, the percentage of the term completed at the withdrawal date was incorrectly calculated. Cause The District did not implement procedures to ensure that the Return to Title IV completion of term was properly calculated. Repeat Finding (Yes or No) No. Recommendation The District should strengthen internal controls over the review of Return of Title IV calculations to ensure that calculations are accurate.
The District concurs with the audit finding. The error occurred in the context of courses offered in modules, which are subject to unique federal calculation requirements. To address this finding and strengthen internal controls over R2T4 calculations for modular coursework, Lemoore College will implement the following corrective actions: 1. System-Based Calculation Tool Development Lemoore College will work with the District’s IT department to develop a tool that accurately calculates the percentage of the term completed for students enrolled in courses offered in modules. This tool will be designed to align with applicable federal R2T4 requirements and reduce reliance on manual calculations. 2. Interim Manual Calculation Controls Until the system-based solution is implemented, Lemoore College will implement enhanced review procedures for all R2T4 calculations involving modular coursework, including documented secondary review of the withdrawal date, module dates, and percentage of term completed. 3. Procedure Documentation and Staff Guidance Lemoore College will update internal procedures and provide targeted guidance to Financial Aid staff regarding R2T4 calculations for modular courses, including documentation standards and review expectations. 4. Ongoing Monitoring Supervisory monitoring and periodic spot checks will be conducted to ensure the continued accuracy of R2T4 calculations involving modular coursework.
Criteria OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level" and “Program Level,” both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Significant Deficiency in Internal Control over Compliance and an Instance of Noncompliance – During testing over the NSLDS enrollment reporting requirements, the following deficiencies were noted in 3 of the 60 students tested: 2 students from Lemoore College did not have their change in enrollment status properly reported to NSLDS, and 1 student from Lemoore College had no record of their enrollment reported to NSLDS. Questioned Costs There are no questioned costs associated with the condition identified. Context A non-statistical sample of 30 students out of the approximately 941 students that required enrollment reporting to NSLDS for Coalinga College. A non-statistical sample of 30 students out of the approximately 2,451 students that requiredenrollment reporting to NSLDS for Coalinga College. Effect In 3 of the 30 students tested for Lemoore College, the enrollment status for the students were not properly reported to NSLDS. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
Show full finding ▾Hide full finding ▴Criteria OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level" and “Program Level,” both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Significant Deficiency in Internal Control over Compliance and an Instance of Noncompliance – During testing over the NSLDS enrollment reporting requirements, the following deficiencies were noted in 3 of the 60 students tested: 2 students from Lemoore College did not have their change in enrollment status properly reported to NSLDS, and 1 student from Lemoore College had no record of their enrollment reported to NSLDS. Questioned Costs There are no questioned costs associated with the condition identified. Context A non-statistical sample of 30 students out of the approximately 941 students that required enrollment reporting to NSLDS for Coalinga College. A non-statistical sample of 30 students out of the approximately 2,451 students that requiredenrollment reporting to NSLDS for Coalinga College. Effect In 3 of the 30 students tested for Lemoore College, the enrollment status for the students were not properly reported to NSLDS. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
West Hills Community College District and Lemoore College acknowledge the audit finding related to enrollment reporting to the National Student Loan Data System (NSLDS). While no questioned costs were identified, the District recognizes the importance of accurate, timely, and complete enrollment reporting and is committed to strengthening internal controls to ensure full compliance with U.S. Department of Educa on requirements.
FAC accepted this audit on December 16, 2024 — management decision was due June 16, 2025.
Criteria or Specific Requirements 34 CFR section 668.173(b): Returns of Title IV (R2T4) funds are required to be deposited or transferred into the Student Financial Aid (SFA) account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. 34 CFR section 668.22(c): If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the school, in writing or orally, of his or her intent to withdraw; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; (4) if the institution determines that a student did not begin the withdrawal process or otherwise notify the school of the intent to withdraw due to illness, accident, grievous personal loss or other circumstances beyond the student’s control, the date the institution determines is related to that circumstance; (5) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (6) if the student takes an unapproved leave of absence, the date that the student began the leave of absence. Condition Significant Deficiency in Internal Control over Compliance – During testing over Return to Title IV requirements, it was noted that funds for 5 of 60 Return to Title IV calculations were returned outside of the required timeframe. Questioned Costs None noted. Context A non-statistical sample of 16 return of Title IV calculations were tested out of a total population of 101 return of Title IV calculations for West Hills College – Coalinga. A non-statistical sample of 44 return of Title IV calculations were tested out of a total population of 269 return of Title IV calculations for West Hills College – Lemoore. Effect In 5 of the 44 calculations tested for West Hills College - Lemoore, the Return to Title IV funds were returned outside of the required timeframe. Cause The District did not implement procedures to ensure that the return to Title IV funds were returned in a timely manner. Repeat Finding No. Recommendation The District should establish effective controls to ensure the return of funds occurs within 45 days from the date the institution determines the student withdrew from all classes and that the withdrawal determination is performed within the required timeframe.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirements 34 CFR section 668.173(b): Returns of Title IV (R2T4) funds are required to be deposited or transferred into the Student Financial Aid (SFA) account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. 34 CFR section 668.22(c): If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the school, in writing or orally, of his or her intent to withdraw; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; (4) if the institution determines that a student did not begin the withdrawal process or otherwise notify the school of the intent to withdraw due to illness, accident, grievous personal loss or other circumstances beyond the student’s control, the date the institution determines is related to that circumstance; (5) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (6) if the student takes an unapproved leave of absence, the date that the student began the leave of absence. Condition Significant Deficiency in Internal Control over Compliance – During testing over Return to Title IV requirements, it was noted that funds for 5 of 60 Return to Title IV calculations were returned outside of the required timeframe. Questioned Costs None noted. Context A non-statistical sample of 16 return of Title IV calculations were tested out of a total population of 101 return of Title IV calculations for West Hills College – Coalinga. A non-statistical sample of 44 return of Title IV calculations were tested out of a total population of 269 return of Title IV calculations for West Hills College – Lemoore. Effect In 5 of the 44 calculations tested for West Hills College - Lemoore, the Return to Title IV funds were returned outside of the required timeframe. Cause The District did not implement procedures to ensure that the return to Title IV funds were returned in a timely manner. Repeat Finding No. Recommendation The District should establish effective controls to ensure the return of funds occurs within 45 days from the date the institution determines the student withdrew from all classes and that the withdrawal determination is performed within the required timeframe.
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Based on the review and assessment of findings, Lemoore College will update its established policies and procedures to include a report to track all steps of the Return to Title IV process and the date each step is completed for each student. The report will be reviewed periodically and compared with monthly reconciliation reports to ensure all steps have been completed within the required timeframes. This will ensure that each step of the return of Title IV process is completed within regulatory timelines.
FAC accepted this audit on March 5, 2024 — management decision was due September 5, 2024.
Special Tests and Provisions - Return to Title IV Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.007, 84.268, 84.033 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 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 aid earned by the student as of the student’s withdrawal date. For a student who withdraws, without providing notification, from a school that is not required to take attendance, the school must determine the withdrawal date no later than 30 days after the end of the earlier of (1) the payment period or the period of enrollment (as applicable), (2) the academic year, or (3) the student’s educational program in accordance with 34 CFR 668.22 (l)(3). Condition During our testing, we noted 3 instances out of 38 students tested where the date of determination of the student’s withdrawal date was outside the required timeframe of 30 days for unofficial withdrawals. Context A non-statistical sample of 15 return of Title IV calculations were tested out of a total population of 101 return of Title IV calculations for West Hills College - Coalinga A non-statistical sample of 23 return of Title IV calculations were tested out of a total population of 155 return of Title IV calculations for West Hills College - Lemoore Effect In 3 of the 15 calculations tested for West Hills College - Coalinga, the determination of when a student withdrew was done outside the 30-day timeframe. Cause The District’s internal controls associated with timely return to Title IV procedures failed to ensure that withdrawal dates for “unofficial withdrawals” were determined within the 30 day requirement. Recommendation Management should have a process in place to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.
Show full finding ▾Hide full finding ▴Special Tests and Provisions - Return to Title IV Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.007, 84.268, 84.033 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 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 aid earned by the student as of the student’s withdrawal date. For a student who withdraws, without providing notification, from a school that is not required to take attendance, the school must determine the withdrawal date no later than 30 days after the end of the earlier of (1) the payment period or the period of enrollment (as applicable), (2) the academic year, or (3) the student’s educational program in accordance with 34 CFR 668.22 (l)(3). Condition During our testing, we noted 3 instances out of 38 students tested where the date of determination of the student’s withdrawal date was outside the required timeframe of 30 days for unofficial withdrawals. Context A non-statistical sample of 15 return of Title IV calculations were tested out of a total population of 101 return of Title IV calculations for West Hills College - Coalinga A non-statistical sample of 23 return of Title IV calculations were tested out of a total population of 155 return of Title IV calculations for West Hills College - Lemoore Effect In 3 of the 15 calculations tested for West Hills College - Coalinga, the determination of when a student withdrew was done outside the 30-day timeframe. Cause The District’s internal controls associated with timely return to Title IV procedures failed to ensure that withdrawal dates for “unofficial withdrawals” were determined within the 30 day requirement. Recommendation Management should have a process in place to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Based on the review and assessment of findings, the Financial Aid Office at West Hills College Coalinga will add to their establish policies and procedures an annual check of the reporting mechanism used to determine “unofficial withdrawals” and update it as needed in coordination with any changes with the Registration system set up. This will help avoid future reporting errors and keep “unofficial withdrawals” determined within the 30-day requirement.
2022-001
FAC accepted this audit on February 2, 2023 — management decision was due August 2, 2023.
Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.007, 84.268, 84.033 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria 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 aid earned by the student as of the student?s withdrawal date. For a student who withdraws, without providing notification, from a school that is not required to take attendance, the school must determine the withdrawal date no later than 30 days after the end of the earlier of (1) the payment period or the period of enrollment (as applicable), (2) the academic year, or (3) the student?s educational program in accordance with 34 CFR 668.22 (l)(3). Condition During our testing, we noted 19 instances out of 46 students tested where the date of determination of the student?s WD was outside the required timeframe of 30 days for unofficial withdrawals. Cause The District?s internal controls associated with timely return to Title IV procedures failed to ensure that withdrawal dates for ?unofficial withdrawals? were determined within the 30 day requirement. Effect In 19 of the 46 calculations tested, the determination of when a student withdrew was done outside payment period. Questioned Costs None noted. Context/Sampling A non-statistical sample of 46 return of Title IV calculations were tested out of a total population of 282 return of Title IV calculations. Repeat Finding from Prior Year Yes Recommendation Management should have a process in place to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.
Show full finding ▾Hide full finding ▴Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.007, 84.268, 84.033 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria 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 aid earned by the student as of the student?s withdrawal date. For a student who withdraws, without providing notification, from a school that is not required to take attendance, the school must determine the withdrawal date no later than 30 days after the end of the earlier of (1) the payment period or the period of enrollment (as applicable), (2) the academic year, or (3) the student?s educational program in accordance with 34 CFR 668.22 (l)(3). Condition During our testing, we noted 19 instances out of 46 students tested where the date of determination of the student?s WD was outside the required timeframe of 30 days for unofficial withdrawals. Cause The District?s internal controls associated with timely return to Title IV procedures failed to ensure that withdrawal dates for ?unofficial withdrawals? were determined within the 30 day requirement. Effect In 19 of the 46 calculations tested, the determination of when a student withdrew was done outside payment period. Questioned Costs None noted. Context/Sampling A non-statistical sample of 46 return of Title IV calculations were tested out of a total population of 282 return of Title IV calculations. Repeat Finding from Prior Year Yes Recommendation Management should have a process in place to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.
Based on the review and assessment of findings, the Financial Aid Office at West Hills College Coalinga will continue to establish policies and procedures including instructions on completing R2T4 calculations, timelines, and trainings to ensure that the determination date for students that unofficially withdraw are completed within 30 days of the end of the payment period.
2021-001
FAC accepted this audit on August 24, 2022 — management decision was due February 24, 2023.
2021-001 Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirement 34 CFR 668.22(a) ?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 34 CFR 668.22(e).? Condition Material Weakness in Internal Control over Compliance - For the Spring 2021 term, Coalinga College did not perform any return to Title IV calculations. Questioned Costs The likely questioned costs are estimated to be approximately $26 thousand based on the students who were disbursed Title IV grant or loan assistance and withdrew during the term. Effect Without proper monitoring of student withdrawals, the District did not comply with federal regulation described in the above referenced criteria. Cause The District?s internal controls associated with the return to Title IV procedures failed to ensure that calculations were performed. Repeat Finding (Yes or No) No Recommendation The District should perform a review of each student that withdrew during the Spring 2021 term and perform a return to Title IV calculation to determine if funds disbursed to the student need to be returned to ED. In addition, the District should implement policies and procedures to ensure that the return to Title IV calculations are performed with prescribed timeframes.
Show full finding ▾Hide full finding ▴2021-001 Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirement 34 CFR 668.22(a) ?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 34 CFR 668.22(e).? Condition Material Weakness in Internal Control over Compliance - For the Spring 2021 term, Coalinga College did not perform any return to Title IV calculations. Questioned Costs The likely questioned costs are estimated to be approximately $26 thousand based on the students who were disbursed Title IV grant or loan assistance and withdrew during the term. Effect Without proper monitoring of student withdrawals, the District did not comply with federal regulation described in the above referenced criteria. Cause The District?s internal controls associated with the return to Title IV procedures failed to ensure that calculations were performed. Repeat Finding (Yes or No) No Recommendation The District should perform a review of each student that withdrew during the Spring 2021 term and perform a return to Title IV calculation to determine if funds disbursed to the student need to be returned to ED. In addition, the District should implement policies and procedures to ensure that the return to Title IV calculations are performed with prescribed timeframes.
Based on the review and assessment of findings, the Financial Aid Office at West Hills College Coalinga will implement the following actions: 1) Work with ITS to develop better queries and reporting tools (Informer) to identify students that are subject to Return to Title IV calculations, 2) Work with Admissions & Records to establish a system of identifying students that completely withdraw during the academic year, 3) Document our report query processes and provide crosstraining in case of turnover to ensure that knowledge does not get lost, and 4) Establish policies and procedures including instructions on completing R2T4 calculations, timelines, develop R2T4 Informer based reports, establish student notification timelines for reporting of R2T4 calculations.
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