EIN: 770385111
UEI: HMNLH55DMM97
Audited by: EIDE BAILLY LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 4, 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 4, 2026 (today).
What is a management decision? →FAC accepted this audit on January 14, 2025 — management decision was due July 14, 2025.
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
FAC accepted this audit on February 20, 2023 — management decision was due August 20, 2023.
FAC accepted this audit on March 24, 2022 — management decision was due September 24, 2022.
Our testing of NSLDS enrollment reporting identified the following conditions related to enrollment status and enrollment status effective dates per the institution?s record for the campus-level and/or program-level records impacting a total of 28 out of the 40 students on the NSLDS system: - 2 student records did not have enrollment status recorded on the campus-level and program-level, - 1 student record did not have the correct enrollment status on the campus-level and program-level records, - 1 student record did not have the correct enrollment date on the program-level record, - 14 student records were not reported within 60 days, and - Enrollment certification was not completed every 60 days for 22 students. Questioned Costs: None Context: The District disbursed $9,359,872 in Title IV awards during the year. Cause: The District's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Inaccurate information is reflected on the NSLDS database. A student?s enrollment data protects the rights of borrowers by ensuring that loan interest subsidies are based on accurate enrollment data, ensures loan repayment dates are accurately based on the last data of attendance, allows in-school deferments to be automatically granted using NSLDS enrollment data, and provides vast amounts of critical data about the effectiveness of Title IV aid programs, including completion data. Repeat Finding: Similar conditions were noted in 2019-20 (Finding 2020-001). Recommendation: We recommend the District review its reporting procedures to ensure that enrollment information is accurately reported to NSLDS as required by regulations. Corrective Action Plan: Please refer to the attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-001: Enrollment Reporting Federal Agency: Department of Education Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.007 ? Federal Supplemental Education Opportunity Grants 84.033 ? Federal Work-Study Program 84.063 ? Federal Pell Grant Program 84.268 ? Federal Direct Student Loans Federal Award Number & Year: July 1, 2020 to June 30, 2021 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Criteria: In accordance with 34 CFR 690.83 and the NSLDS Enrollment Reporting Guide published by the Department of Education, schools 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. Condition: Our testing of NSLDS enrollment reporting identified the following conditions related to enrollment status and enrollment status effective dates per the institution?s record for the campus-level and/or program-level records impacting a total of 28 out of the 40 students on the NSLDS system: - 2 student records did not have enrollment status recorded on the campus-level and program-level, - 1 student record did not have the correct enrollment status on the campus-level and program-level records, - 1 student record did not have the correct enrollment date on the program-level record, - 14 student records were not reported within 60 days, and - Enrollment certification was not completed every 60 days for 22 students. Questioned Costs: None Context: The District disbursed $9,359,872 in Title IV awards during the year. Cause: The District's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Inaccurate information is reflected on the NSLDS database. A student?s enrollment data protects the rights of borrowers by ensuring that loan interest subsidies are based on accurate enrollment data, ensures loan repayment dates are accurately based on the last data of attendance, allows in-school deferments to be automatically granted using NSLDS enrollment data, and provides vast amounts of critical data about the effectiveness of Title IV aid programs, including completion data. Repeat Finding: Similar conditions were noted in 2019-20 (Finding 2020-001). Recommendation: We recommend the District review its reporting procedures to ensure that enrollment information is accurately reported to NSLDS as required by regulations. Corrective Action Plan: Please refer to the attached Corrective Action Plan.
2021-001 Enrollment Reporting Assistance Listing Number: Various Recommendation: We recommend the District review its reporting procedures to ensure that enrollment information is accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This finding involves our NSC/NSLDS reporting. The previous year indicated the following ?6 out of the 40 students tested on the NSLDS system: 2 student records did not have the correct enrollment status on the campus level and program-level records, 2 student records did not have the correct effective date for their enrollment status on the program-level record, and 2 student records did not have the correct effective date for their enrollment status on the campus-level and program-level records.? In summary, this is a direct result of our graduate process at the end of the term. Ideally, students should be graduated before any other report is processed, but were not always are not being graduated due to our lengthy graduation process. We should be graduating students 60 days after every term. At the time of the last audit, the time to process graduates exceeded 120 days. We have worked with a variety of consultants to remediate this issue and streamline our processes. While significant headway has been made, we are still in phase 2 of our process improvement. The District is currently in process of reviewing the grading practices (submission timeline) at Cabrillo in consultation with our Instructional component, and our technical engagement consultants Ellucian. Our goal is to process and compete all grades within 5-10 days after each term ends. In addition, we contracted for a year long engagement with Ellucian Colleague in 2021 to better understand our systems, how they interact, and how reporting is done. We are halfway through this engagement and have made some recommended changes focused on how to decrease our reporting time, make grading easier and quicker for instructors. Name(s) of the contact person(s) responsible for corrective action: David Castillo. Planned completion date for corrective action plan: June 30, 2022
2020-001
During our testing, we noted 1 instance out of 40 students tested where the subsidized Stafford loan awarded to the student was less than the maximum amount in which they were eligible. Questioned Costs: $1,000 Context: The District disbursed $711,732 of direct loans during the year. Cause: The District did not appropriately determine the student's level of education when awarding the Subsidized Stafford Loan. Effect: The students received additional unsubsidized loans to make up for the under-award of subsidized loans. Repeat Finding: No Recommendation: We recommend the District evaluate its procedures and a policy around how level of education is determined and verified when packaging and awarding students. Corrective Action Plan: Please refer to the attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-002: Awarding of Direct Loans Federal Agency: Department of Education Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.268 ? Federal Direct Student Loans Federal Award Number & Year: July 1, 2020 to June 30, 2021 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Criteria: The Code of Federal Regulations, 34 CFR 685.203(a) outline the maximum subsidized loan amounts for students based on their dependency status, year of education, and other factors. Condition: During our testing, we noted 1 instance out of 40 students tested where the subsidized Stafford loan awarded to the student was less than the maximum amount in which they were eligible. Questioned Costs: $1,000 Context: The District disbursed $711,732 of direct loans during the year. Cause: The District did not appropriately determine the student's level of education when awarding the Subsidized Stafford Loan. Effect: The students received additional unsubsidized loans to make up for the under-award of subsidized loans. Repeat Finding: No Recommendation: We recommend the District evaluate its procedures and a policy around how level of education is determined and verified when packaging and awarding students. Corrective Action Plan: Please refer to the attached Corrective Action Plan.
2021-002 Awarding of Direct Loans Assistance Listing Number: 84.268 ? Federal Direct Student Loans Recommendation: We recommend the District evaluate its procedures and a policy around how level of education is determined and verified when packaging and awarding students. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The student in question had completed only enough units to be considered a year one student. While a grade change was done afterward, we were not informed of the change and therefore the loan amount stayed the same. Since this issue, Financial Aid and Admissions and Records have worked out a plan to ensure Financial Aid is notified of all grade changes. Financial Aid can then process accordingly once this is done. Since the new notification system has been in place, this issue has remedied itself. Name(s) of the contact person(s) responsible for corrective action: Tootie Olsen Planned completion date for corrective action plan: Complete.
It was noted during our testing of R2T4 calculations the following conditions related to amount of Title IV grant or loan assistance that the student earned as of the student?s withdrawal date, impacting a total of 13 out of the 40 withdrawn students: - District did not performed the R2T4 calculation for 1 student. If the calculation would have been performed, the student would have returned $308, - District did not performed the post-withdrawal calculation for 2 students. If the calculation would have been performed, the first student would have been disbursed $86 and the second student would have been disbursed $144, - District did not performed the R2T4 calculations timely for 2 student, no impact of questioned costs, and 9 students were emergency withdrawals due to COVID-19 in which the District noted that calculations that were done to prove that no refund was required however the documentation was due were not saved. Questioned Costs: $538 Context: The District disbursed $9,359,872 in Title IV awards during the year. Cause: The District did not have policies and procedures in place to identify withdrawn students, retain documentation, and to ensure student awards are properly adjusted based on calculations performed. Effect: The University is not completing accurate R2T4 calculations as defined by the regulations. Repeat Finding: No Recommendation: We recommend the District review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct amount of term days and are accurately completed and the calculation are being performed timely. Corrective Action Plan: Please refer to the attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-003: Return to Title IV Calculations Federal Agency: Department of Education Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.007 ? Federal Supplemental Education Opportunity Grants 84.033 ? Federal Work-Study Program 84.063 ? Federal Pell Grant Program 84.268 ? Federal Direct Student Loans Federal Award Number & Year: July 1, 2020 to June 30, 2021 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Criteria: In accordance with 34 CFR 668.22(a)(1), 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. Condition: It was noted during our testing of R2T4 calculations the following conditions related to amount of Title IV grant or loan assistance that the student earned as of the student?s withdrawal date, impacting a total of 13 out of the 40 withdrawn students: - District did not performed the R2T4 calculation for 1 student. If the calculation would have been performed, the student would have returned $308, - District did not performed the post-withdrawal calculation for 2 students. If the calculation would have been performed, the first student would have been disbursed $86 and the second student would have been disbursed $144, - District did not performed the R2T4 calculations timely for 2 student, no impact of questioned costs, and 9 students were emergency withdrawals due to COVID-19 in which the District noted that calculations that were done to prove that no refund was required however the documentation was due were not saved. Questioned Costs: $538 Context: The District disbursed $9,359,872 in Title IV awards during the year. Cause: The District did not have policies and procedures in place to identify withdrawn students, retain documentation, and to ensure student awards are properly adjusted based on calculations performed. Effect: The University is not completing accurate R2T4 calculations as defined by the regulations. Repeat Finding: No Recommendation: We recommend the District review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct amount of term days and are accurately completed and the calculation are being performed timely. Corrective Action Plan: Please refer to the attached Corrective Action Plan.
2021-003 Return to Title IV Calculations Assistance Listing Number: Various Recommendation: We recommend the District review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct amount of term days and are accurately completed and the calculation are being performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid will be working with the IT Department to ensure we are using the most accurate data and gathering the appropriate students who need to be processed. If needed, we will contact Ellucian to ensure the work is done correctly. We also plan to have an additional advisor processing the R2T4 calculations in the future, which should alleviate some of the workload that comes with the work. Additionally, the added issue of COVID brought an enormous workload with R2T4. We realize we needed to keep proof we did the calculation and purged due to COVID. We are now keeping those for future references. We will continue to work on this process as soon as possible with all of the parties on campus that could be of assistance, IT, Financial Aid, Admissions and Records, and possibly Planning and Research. Name(s) of the contact person(s) responsible for corrective action: Tootie Olsen Planned completion date for corrective action plan: June 30, 2022
FAC accepted this audit on March 9, 2021 — management decision was due September 9, 2021.
Finding 2020-001: Special Tests and Provisions: Enrollment Reporting Federal Agency: Department of Education Federal Program title: Student Financial Assistance Cluster CFDA Number: Various Award Period: July 1, 2019 through June 30, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance and Non- Compliance. Criteria: In accordance with 34 CFR 690.83 and the National Student Loan Data System (NSLDS) Enrollment Reporting Guide published by the Department of Education, schools 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. Condition / Context: Our testing of NSLDS enrollment reporting identified the following conditions related to enrollment status and enrollment status effective dates per the institution?s record for the campus-level and/or program-level records for 6 out of the 40 students tested on the NSLDS system: 2 student records did not have the correct enrollment status on the campuslevel and program-level records, 2 student records did not have the correct effective date for their enrollment status on the program-level record, and 2 student records did not have the correct effective date for their enrollment status on the campus-level and program-level records. Questioned Costs: None. Cause: The District's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Inaccurate information is reflected on the NSLDS database. A student?s enrollment data protects the rights of borrowers by ensuring that loan interest subsidies are based on accurate enrollment data, ensures loan repayment dates are accurately based on the last data of attendance, allows in-school deferments to be automatically granted using NSLDS enrollment data, and provides vast amounts of critical data about the effectiveness of Title IV aid programs, including completion data. Repeat Finding: There was not a finding in the prior year. Recommendation: We recommend the District review its reporting procedures to ensure that enrollment information is accurately reported to NSLDS as required by regulations.
Show full finding ▾Hide full finding ▴Finding 2020-001: Special Tests and Provisions: Enrollment Reporting Federal Agency: Department of Education Federal Program title: Student Financial Assistance Cluster CFDA Number: Various Award Period: July 1, 2019 through June 30, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance and Non- Compliance. Criteria: In accordance with 34 CFR 690.83 and the National Student Loan Data System (NSLDS) Enrollment Reporting Guide published by the Department of Education, schools 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. Condition / Context: Our testing of NSLDS enrollment reporting identified the following conditions related to enrollment status and enrollment status effective dates per the institution?s record for the campus-level and/or program-level records for 6 out of the 40 students tested on the NSLDS system: 2 student records did not have the correct enrollment status on the campuslevel and program-level records, 2 student records did not have the correct effective date for their enrollment status on the program-level record, and 2 student records did not have the correct effective date for their enrollment status on the campus-level and program-level records. Questioned Costs: None. Cause: The District's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Inaccurate information is reflected on the NSLDS database. A student?s enrollment data protects the rights of borrowers by ensuring that loan interest subsidies are based on accurate enrollment data, ensures loan repayment dates are accurately based on the last data of attendance, allows in-school deferments to be automatically granted using NSLDS enrollment data, and provides vast amounts of critical data about the effectiveness of Title IV aid programs, including completion data. Repeat Finding: There was not a finding in the prior year. Recommendation: We recommend the District review its reporting procedures to ensure that enrollment information is accurately reported to NSLDS as required by regulations.
Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While an element of this finding is COVID related, there is also an additional enrollment reporting issue. COVID has been an unprecedented time and the college reacted as quickly as possible to assist students with the difficult time. When the college decided to batch drop students with EW grades, the coordination and partnership with the National Student Clearinghouse (NSC), and NSLDS was not considered. In a future instance that needs batch enrollment changes, we will consult with NSC to ensure that the reporting dates given to NSLDS are accurate. Additionally, for the non COVID related errors, while they took place in a time when there was an Admissions and Records staff person and the Admissions and Records Director leaving, there is now a new plan. The new Director of Admissions and Records has created a calendar to ensure that reporting is done in a timely manner. There are also multiple employees who work on this task to ensure it is done in a timely manner and that it is double checked. . Name(s) of the contact person(s) responsible for corrective action: For the NSC reporting to NSLDS component, David Castillo. For financial aid, Tootie Olsen. Planned completion date for corrective action plan: Complete.
FAC accepted this audit on January 21, 2020 — management decision was due July 21, 2020.
FAC accepted this audit on December 21, 2018 — management decision was due June 21, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 27, 2016 — management decision was due June 27, 2017.
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