EIN: 911044400
UEI: J1M3XMMKNH73
Audited by: EIDE BAILLY LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 6, 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 6, 2026 (6 days from today).
What is a management decision? →Eligibility Federal Agency: U.S. Department of Education (ED) Pass-Through Entity: Direct Funded by the U.S. Department of Education (ED) Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Award Identification Number: P007A240575, P033A240575, P063P241174, P268K251174 Award Year: 2024-2025 Criteria OMB Compliance Supplement, 34 CFR section 690.62 and 690.63: Upon determining a student’s eligibility for a Federal Pell Grant award, an institution must calculate and disburse aid to an eligible student based on the annual Pell Grant limitations set forth by Congress, the student’s enrollment intensity, the student’s cost of attendance and the student aid index (SAI). Condition Significant Deficiency in Internal Control over Compliance – One of the 60 students tested for the eligibility requirements was no longer enrolled at the District at the time of disbursement. Questioned Costs There are no questioned costs associated with this finding. Context There were approximately 6,214 students who received Federal Pell Grants during the year ended June 30, 2025. Effect Without proper review of student’s eligibility records, the District is at risk of noncompliance with the above referenced criteria. Cause The District’s internal control processes were not adequately designed to identify instances of students who dropped prior to disbursement of the Pell Grant awards. Repeat Finding (Yes or No) No. Recommendation The District should strengthen internal controls over the review of dropped students prior to the disbursement of Pell Grant awards to ensure only students enrolled receive a disbursement.
Show full finding ▾Hide full finding ▴Eligibility Federal Agency: U.S. Department of Education (ED) Pass-Through Entity: Direct Funded by the U.S. Department of Education (ED) Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Award Identification Number: P007A240575, P033A240575, P063P241174, P268K251174 Award Year: 2024-2025 Criteria OMB Compliance Supplement, 34 CFR section 690.62 and 690.63: Upon determining a student’s eligibility for a Federal Pell Grant award, an institution must calculate and disburse aid to an eligible student based on the annual Pell Grant limitations set forth by Congress, the student’s enrollment intensity, the student’s cost of attendance and the student aid index (SAI). Condition Significant Deficiency in Internal Control over Compliance – One of the 60 students tested for the eligibility requirements was no longer enrolled at the District at the time of disbursement. Questioned Costs There are no questioned costs associated with this finding. Context There were approximately 6,214 students who received Federal Pell Grants during the year ended June 30, 2025. Effect Without proper review of student’s eligibility records, the District is at risk of noncompliance with the above referenced criteria. Cause The District’s internal control processes were not adequately designed to identify instances of students who dropped prior to disbursement of the Pell Grant awards. Repeat Finding (Yes or No) No. Recommendation The District should strengthen internal controls over the review of dropped students prior to the disbursement of Pell Grant awards to ensure only students enrolled receive a disbursement.
Views of Responsible Officials and Corrective Action Plan We concur. The Financial Aid Office and IT have Implemented a “Just-In-Time” eligibility verification in MyDelta. Additional manual reconciliation before disbursement has also been implemented.
Special Tests and Provisions – Return of Title IV Funds Federal Agency: U.S. Department of Education (ED) Pass-Through Entity: Direct funded by the U.S. Department of Education (ED) Program Name: Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Award Identification Number: P007A240575, P033A240575, P063P241174, P268K251174 Award Year: 2024-2025 Criteria 34 CFR 668.22(a) and 34 CFR 668.22(e) When a recipient of Title IV 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. The amount of Title IV assistance that is earned by the student is calculated by determining the percentage of aid earned by the student and applying the percentage to the total amount of Title IV assistance that was disbursed and that could have been disbursed to the student. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student, or on his or her behalf, as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of title IV aid that was disbursed to the student as of the date of the institution’s determination that the student withdrew. 34 CFR 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. 34 CFR 668.22(i) Returns of Title IV funds must be distributed in the order prescribed below. The prescribed order must be followed regardless of the institution’s agreements with other state agencies or private agencies a. Unsubsidized Federal Direct Stafford Loans b. Subsidized Federal Direct Stafford Loans c. Federal Direct PLUS d. Federal Pell Grant e. Iraq and Afghanistan Service Grant f. Federal Supplemental Educational Opportunity Grants g. Teacher Education Assistance for College and Higher Education Grants Condition Significant Deficiency in Internal Control over Compliance and Noncompliance – During testing over Return of Title IV requirements, the following deficiencies were noted: The District inaccurately calculated the Return of Title IV funds for 32 out of the 60 students due to improper counting of days in the academic term. Of these 32 errors, 2 of the calculations performed in the Fall utilized the regular Fall term dates as opposed to the correct, late start dates. The remaining 30 errors noted that the District erroneously counted the number of days in the Spring break as 6, as opposed to the correct 5 day break. The District inaccurately calculated 1 student’s institutional charges which resulted in the original calculation as a return of funds. With the corrected institutional charges, the result would have a post-withdrawal disbursement. The District did not return funds for 4 of the 60 students. The District did not return funds timely (within 45 days) for 4 of the 60 students. The District returned the incorrect amount of funds for 1 of the 60 students. The District did not return funds in the proper order for 1 of the 60 students. Questioned Costs There are no questioned costs associated with the condition identified. Context There were approximately 548 Return of Title IV calculations performed during the year ended June 30, 2025. Effect The District is not in compliance with the Federal Return of Title IV requirements described in the OMB Compliance Supplement. Cause The District did not implement procedures to ensure that the Return of Title IV funds were calculated timely and accurately, and returned in a timely manner. Repeat Finding (Yes or No) Yes, see 2024-001. Recommendation The District should strengthen internal controls over the review of Return of Title IV calculations to ensure that calculations are accurate, and funds are returned in a timely manner and in the correct order.
Show full finding ▾Hide full finding ▴Special Tests and Provisions – Return of Title IV Funds Federal Agency: U.S. Department of Education (ED) Pass-Through Entity: Direct funded by the U.S. Department of Education (ED) Program Name: Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Award Identification Number: P007A240575, P033A240575, P063P241174, P268K251174 Award Year: 2024-2025 Criteria 34 CFR 668.22(a) and 34 CFR 668.22(e) When a recipient of Title IV 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. The amount of Title IV assistance that is earned by the student is calculated by determining the percentage of aid earned by the student and applying the percentage to the total amount of Title IV assistance that was disbursed and that could have been disbursed to the student. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student, or on his or her behalf, as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of title IV aid that was disbursed to the student as of the date of the institution’s determination that the student withdrew. 34 CFR 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. 34 CFR 668.22(i) Returns of Title IV funds must be distributed in the order prescribed below. The prescribed order must be followed regardless of the institution’s agreements with other state agencies or private agencies a. Unsubsidized Federal Direct Stafford Loans b. Subsidized Federal Direct Stafford Loans c. Federal Direct PLUS d. Federal Pell Grant e. Iraq and Afghanistan Service Grant f. Federal Supplemental Educational Opportunity Grants g. Teacher Education Assistance for College and Higher Education Grants Condition Significant Deficiency in Internal Control over Compliance and Noncompliance – During testing over Return of Title IV requirements, the following deficiencies were noted: The District inaccurately calculated the Return of Title IV funds for 32 out of the 60 students due to improper counting of days in the academic term. Of these 32 errors, 2 of the calculations performed in the Fall utilized the regular Fall term dates as opposed to the correct, late start dates. The remaining 30 errors noted that the District erroneously counted the number of days in the Spring break as 6, as opposed to the correct 5 day break. The District inaccurately calculated 1 student’s institutional charges which resulted in the original calculation as a return of funds. With the corrected institutional charges, the result would have a post-withdrawal disbursement. The District did not return funds for 4 of the 60 students. The District did not return funds timely (within 45 days) for 4 of the 60 students. The District returned the incorrect amount of funds for 1 of the 60 students. The District did not return funds in the proper order for 1 of the 60 students. Questioned Costs There are no questioned costs associated with the condition identified. Context There were approximately 548 Return of Title IV calculations performed during the year ended June 30, 2025. Effect The District is not in compliance with the Federal Return of Title IV requirements described in the OMB Compliance Supplement. Cause The District did not implement procedures to ensure that the Return of Title IV funds were calculated timely and accurately, and returned in a timely manner. Repeat Finding (Yes or No) Yes, see 2024-001. Recommendation The District should strengthen internal controls over the review of Return of Title IV calculations to ensure that calculations are accurate, and funds are returned in a timely manner and in the correct order.
Views of Responsible Officials and Corrective Action Plan We concur. Management has formed an Academic Calendar Committee for pre-year review, as well as implemented automated short-term date detection in SIS and instituted a secondary review process for all R2T4 calculations.
2024-001
Special Test and Provisions – Enrollment Reporting Federal Agency: U.S. Department of Education (ED) Pass-Through Entity: Direct funded by the U.S. Department of Education (ED) Program Name: Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Award Identification Number: P007A240575, P033A240575, P063P241174, P268K251174 Award Year: 2024-2025 Criteria OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL 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 – During testing over the NSLDS reporting requirements, 2 of 60 students’ effective dates were not accurately reported in NSLDS (date of change does not agree to effective dates). Questioned Costs There are no questioned costs associated with the noncompliance. Context The District disbursed financial aid to approximately 6,282 students that required student enrollment and program enrollment reporting to NSLDS. Effect The District is not in compliance with the federal enrollment reporting requirements described in the OMB Compliance Supplement. 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 ▴Special Test and Provisions – Enrollment Reporting Federal Agency: U.S. Department of Education (ED) Pass-Through Entity: Direct funded by the U.S. Department of Education (ED) Program Name: Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Award Identification Number: P007A240575, P033A240575, P063P241174, P268K251174 Award Year: 2024-2025 Criteria OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL 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 – During testing over the NSLDS reporting requirements, 2 of 60 students’ effective dates were not accurately reported in NSLDS (date of change does not agree to effective dates). Questioned Costs There are no questioned costs associated with the noncompliance. Context The District disbursed financial aid to approximately 6,282 students that required student enrollment and program enrollment reporting to NSLDS. Effect The District is not in compliance with the federal enrollment reporting requirements described in the OMB Compliance Supplement. 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.
Views of Responsible Officials and Corrective Action Plan We concur. Management has implemented an IT-led data mapping review of reporting scripts, biweekly error report checks by Financial Aid Director, and increased reporting frequency to every 30 days.
FAC accepted this audit on January 16, 2025 — management decision was due July 16, 2025.
Significant Deficiency in Internal Control over Compliance – During testing over the Return of Title IV requirements, the District returned the incorrect amount for 1 of 60 students (the District returned the student portion instead of the amount due from the institution). Questioned Costs: There are no questioned costs associated with the condition identified. Context: We tested a non-statistical sample of 60 Return of Title IV calculations of a total 352 calculations performed by the District during the 2024 aid year. Effect: Without proper monitoring of Return of Title IV calculations and amounts returned, the District risks noncompliance with the above referenced criteria. Cause: The District did not implement procedures to ensure the correct portion (institutional vs. student) of the Title IV aid gets returned. Repeat Finding (Yes or No) No. Recommendation: The District should implement a process to review unearned Title IV aid amounts prior to returning to Department of Education.
Show full finding ▾Hide full finding ▴Special Tests and Provisions – Return of Title IV Funds Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements: Institution’s Return of Unearned Aid - The institution must return the lesser of (1) the total amount of unearned Title IV assistance to be returned or (2) an amount equal to the total institutional charges incurred by the student for the payment period or period of enrollment multiplied by the percentage of Title IV grant or loan assistance that has not been earned by the student. Student’s Return of Unearned Aid - The amount a student is responsible for returning is calculated by subtracting the amount of unearned aid that the institution is required to return from the total amount of unearned Title IV assistance to be returned. However, the student need only return 50 percent of the total grant assistance that was disbursed (and that could have been disbursed) for the payment period or period of enrollment. After the 50 percent rule is applied, a student does not have to return an overpayment amount of $50 or less. Condition: Significant Deficiency in Internal Control over Compliance – During testing over the Return of Title IV requirements, the District returned the incorrect amount for 1 of 60 students (the District returned the student portion instead of the amount due from the institution). Questioned Costs: There are no questioned costs associated with the condition identified. Context: We tested a non-statistical sample of 60 Return of Title IV calculations of a total 352 calculations performed by the District during the 2024 aid year. Effect: Without proper monitoring of Return of Title IV calculations and amounts returned, the District risks noncompliance with the above referenced criteria. Cause: The District did not implement procedures to ensure the correct portion (institutional vs. student) of the Title IV aid gets returned. Repeat Finding (Yes or No) No. Recommendation: The District should implement a process to review unearned Title IV aid amounts prior to returning to Department of Education.
As of the Spring 2025 semester all R2T4 calculations performed will then go through a secondary review by either the Assistant Director of Financial Aid or the Director of Financial Aid. This will ensure that R2T4 calculations have the correct Determination dates and that the correct amounts have been returned In COD for both the Institutional and Student portion owed.
FAC accepted this audit on March 20, 2024 — management decision was due September 20, 2024.
Special Tests and Provisions - Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL 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 – 10 of 60 students did not have enrollment information accurately reported to NSLDS. Questioned Costs There are no questioned costs associated with the noncompliance. Context We tested a non-statistical sample of 60 students out of the approximately 4,300 students that the District disbursed financial aid to that required student enrollment and program enrollment reporting to NSLDS. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS timely or accurately. 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 ▴Special Tests and Provisions - Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL 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 – 10 of 60 students did not have enrollment information accurately reported to NSLDS. Questioned Costs There are no questioned costs associated with the noncompliance. Context We tested a non-statistical sample of 60 students out of the approximately 4,300 students that the District disbursed financial aid to that required student enrollment and program enrollment reporting to NSLDS. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS timely or accurately. 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.
The Admissions & Records Department discovered that there was an error in our reporting. The issue is that the wrong field was being picked up by NSLDS because our report was not pulling the correct data field. This has been corrected by the District IT department. We also discovered that although we reported the correct data to the National Clearinghouse, it never transferred over to NSLDS. We will reach out to the Clearinghouse to ensure that this will not occur again. We also discovered that with one student enrollment issue, the college did not follow the correct process so that the report did not pick up the student enrollment. This has been resolved by providing staff with appropriate training. The director has and will continue to provide ongoing training.
FAC accepted this audit on February 13, 2023 — management decision was due August 13, 2023.
Program Name: COVID-19: Higher Education Emergency Relief Funds, Student Aid Portion Assistance Listing Number: 84.425E Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements Section 18004(a)(1) of The Coronavirus Aid, Relief, and Economic Security Act required that institutions that received the HEERF 18004(a)(1) Institutional and Student Aid Portions award to publicly post certain information on their website no later than 10 days after each calendar quarter, or as directed by the U.S. Department of Education. Condition Significant Deficiency in Internal Control Over Compliance - During our testing over reporting for the Student Aid Portion, we noted that one of the reports required to be publicly each quarter was not made available on the District?s website within 10 days from the end of the quarter. The report for the quarter ending December 31, 2021 was posted on February 23, 2022. Questioned Costs There are no questioned costs associated with the condition identified. Context The District is required to report quarterly the colleges activities and student grant metrics within ten days from the calendar quarter end. Effect One of the District?s quarterly reports was posted untimely. Cause There was a lack of oversight in the reporting requirement for the student aid portion reporting. Repeat Finding Yes, see prior year finding 2021-003. Recommendation The District should ensure that reporting requirements and deadlines are clearly communicated to all staff, and procedures in place to ensure requirements and deadlines are met.
Show full finding ▾Hide full finding ▴Program Name: COVID-19: Higher Education Emergency Relief Funds, Student Aid Portion Assistance Listing Number: 84.425E Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements Section 18004(a)(1) of The Coronavirus Aid, Relief, and Economic Security Act required that institutions that received the HEERF 18004(a)(1) Institutional and Student Aid Portions award to publicly post certain information on their website no later than 10 days after each calendar quarter, or as directed by the U.S. Department of Education. Condition Significant Deficiency in Internal Control Over Compliance - During our testing over reporting for the Student Aid Portion, we noted that one of the reports required to be publicly each quarter was not made available on the District?s website within 10 days from the end of the quarter. The report for the quarter ending December 31, 2021 was posted on February 23, 2022. Questioned Costs There are no questioned costs associated with the condition identified. Context The District is required to report quarterly the colleges activities and student grant metrics within ten days from the calendar quarter end. Effect One of the District?s quarterly reports was posted untimely. Cause There was a lack of oversight in the reporting requirement for the student aid portion reporting. Repeat Finding Yes, see prior year finding 2021-003. Recommendation The District should ensure that reporting requirements and deadlines are clearly communicated to all staff, and procedures in place to ensure requirements and deadlines are met.
Views of Responsible Officials and Corrective Action Plan The District concurs. A Fiscal Analyst has now been assigned to the timely submission and posting of the fiscal quarterly reports and will collaborate with the Assistant Director of Financial Aid to ensure that the Student Aid reports are submitted and posted on time as well. The Director of Fiscal Services will ensure that the quarterly reports are timely.
2021-003
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 34 CFR section 668.22(j)(2) An institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the (1) payment period or period of enrollment, (2) academic year in which the student withdrew, or (3) educational program from which the student withdrew. 34 CFR section 668.173(b) Returns of Title IV funds are required to be deposited or transferred into the 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 668.173(b) Returns of Title IV funds must be distributed in the order prescribed below. The prescribed order must be followed regardless of the institution?s agreements with other state agencies or private agencies. a. Unsubsidized Federal Direct Stafford Loans b. Subsidized Federal Direct Stafford Loans c. Federal Direct PLUS d. Federal Pell Grant e. Federal Supplemental Educational Opportunity Grants f. Teacher Education Assistance for College and Higher Education Grants g. Iran and Afghanistan Service Grant Condition Significant Deficiency in Internal Control over Compliance ? During testing over Return to Title IV requirements, the following deficiencies were noted: ? 2 of 34 Return to Title IV calculations were not done within the 45 day requirement. ? 1 of 34 Return to Title IV calculations were not returned in the proper order. Questioned Costs There are no questioned costs associated with the condition identified. Context The District did not perform R2T4 calculations for students under the Pell Grant and Direct Loan Programs timely or accurately. In addition, the order prescribed above was not followed. Effect Without proper monitoring of accuracy and student withdrawals, as well as return of funds in the proper order, the District risks noncompliance with the above referenced criteria. Cause The District did not implement procedures to ensure that the return to Title IV funds were performed accurately and returned in a timely manner and in the proper order. 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. In addition, controls should be established to ensure all return to Title IV calculations are returned in the proper order prescribed by ED.
Show full finding ▾Hide full finding ▴Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements 34 CFR section 668.22(j)(2) An institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the (1) payment period or period of enrollment, (2) academic year in which the student withdrew, or (3) educational program from which the student withdrew. 34 CFR section 668.173(b) Returns of Title IV funds are required to be deposited or transferred into the 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 668.173(b) Returns of Title IV funds must be distributed in the order prescribed below. The prescribed order must be followed regardless of the institution?s agreements with other state agencies or private agencies. a. Unsubsidized Federal Direct Stafford Loans b. Subsidized Federal Direct Stafford Loans c. Federal Direct PLUS d. Federal Pell Grant e. Federal Supplemental Educational Opportunity Grants f. Teacher Education Assistance for College and Higher Education Grants g. Iran and Afghanistan Service Grant Condition Significant Deficiency in Internal Control over Compliance ? During testing over Return to Title IV requirements, the following deficiencies were noted: ? 2 of 34 Return to Title IV calculations were not done within the 45 day requirement. ? 1 of 34 Return to Title IV calculations were not returned in the proper order. Questioned Costs There are no questioned costs associated with the condition identified. Context The District did not perform R2T4 calculations for students under the Pell Grant and Direct Loan Programs timely or accurately. In addition, the order prescribed above was not followed. Effect Without proper monitoring of accuracy and student withdrawals, as well as return of funds in the proper order, the District risks noncompliance with the above referenced criteria. Cause The District did not implement procedures to ensure that the return to Title IV funds were performed accurately and returned in a timely manner and in the proper order. 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. In addition, controls should be established to ensure all return to Title IV calculations are returned in the proper order prescribed by ED.
The District concurs. The Financial Aid Department continues to adhere to their recent 2021-2022 R2T4 Policy and Procedures found on pages 1-6 of the Return of Title IV (R2T4) and Overpayment manual. Moreover, the Financial Aid Department has continued to work closely with US Department of Education Program Compliance Review Specialists regarding previous R2T4 findings. Throughout the last 14 months, and as recent as December 2021, the Financial Aid Team has participated in deep discussions and deeper reviews of the R2T4 procedures with the Finance Department. We will ensure timely review and reporting of withdraws in accordance with requirements.
Program Name: COVID-19: Higher Education Emergency Relief Funds, Student Aid Portion and COVID-19: Higher Education Emergency Relief Funds, Minority Serving Institution Portion Federal Assistance Listing Numbers: 84.425E and 84.425L Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirement Section 18004(a)(1) of the Coronavirus Aid, Relief, and Economic Security Act required that institutions that received the HEERF 18004(a)(1) Student Aid Portion and Institutional Aid Portion award to publicly post certain information on their website for each calendar quarter no later than ten days after the end of each calendar quarter. The annual report was required to be submitted to ED via the Annual Report Data Collection System on February 8, 2021. Condition Significant Deficiency in Internal Control Over Compliance - The minority serving institution and student aid portion annual reports were submitted to ED on February 9, 2021. In addition, the student portion quarterly report for the quarter ended September 30, 2020 was made available on October 20, 2020. The student portion quarterly report for the quarter ended March 31, 2021 was made available June 30, 2021. Therefore, the District did not meet the timeliness of the reporting requirement. Questioned Costs There are no questioned costs associated with the condition identified. Context The District is required to report quarterly the colleges activities and student grant metrics within ten days from the calendar quarter end, or on February 8, 2021, for annual reporting. Effect The District?s annual reports and quarterly reports were posted untimely. Cause There was a lack of oversight in the reporting requirement for the student aid portion and minority serving institution portion reporting. Repeat Finding No. Recommendation The District should ensure that reporting requirements and deadlines are clearly communicated to all staff, and procedures in place to ensure requirements and deadlines are met.
Show full finding ▾Hide full finding ▴Program Name: COVID-19: Higher Education Emergency Relief Funds, Student Aid Portion and COVID-19: Higher Education Emergency Relief Funds, Minority Serving Institution Portion Federal Assistance Listing Numbers: 84.425E and 84.425L Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirement Section 18004(a)(1) of the Coronavirus Aid, Relief, and Economic Security Act required that institutions that received the HEERF 18004(a)(1) Student Aid Portion and Institutional Aid Portion award to publicly post certain information on their website for each calendar quarter no later than ten days after the end of each calendar quarter. The annual report was required to be submitted to ED via the Annual Report Data Collection System on February 8, 2021. Condition Significant Deficiency in Internal Control Over Compliance - The minority serving institution and student aid portion annual reports were submitted to ED on February 9, 2021. In addition, the student portion quarterly report for the quarter ended September 30, 2020 was made available on October 20, 2020. The student portion quarterly report for the quarter ended March 31, 2021 was made available June 30, 2021. Therefore, the District did not meet the timeliness of the reporting requirement. Questioned Costs There are no questioned costs associated with the condition identified. Context The District is required to report quarterly the colleges activities and student grant metrics within ten days from the calendar quarter end, or on February 8, 2021, for annual reporting. Effect The District?s annual reports and quarterly reports were posted untimely. Cause There was a lack of oversight in the reporting requirement for the student aid portion and minority serving institution portion reporting. Repeat Finding No. Recommendation The District should ensure that reporting requirements and deadlines are clearly communicated to all staff, and procedures in place to ensure requirements and deadlines are met.
The District concurs. A Fiscal Analyst has now been assigned to the timely submission and posting of the quarterly reports. The Director of Fiscal Services will ensure that the quarterly reports are timely.
FAC accepted this audit on May 16, 2021 — management decision was due November 16, 2021.
FAC accepted this audit on March 24, 2020 — management decision was due September 24, 2020.
FAC accepted this audit on January 24, 2019 — management decision was due July 24, 2019.
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