EIN: 942314506
UEI: DKY5XQG5CZL1
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 January 16, 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 July 16, 2026 (50 days ago).
What is a management decision? →Criteria 34 CFR 668.22(e)-(g) 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. Condition Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance – Four out of sixteen students tested, the District inaccurately calculated the Return of Title IV funds due to error in counting the calendar days completed and the total calendar days in the period. Questioned Costs There are no questioned costs associated with the condition identified. Context There were 104 Return of Title IV calculations performed during the year ended June 30, 2025. Effect Without proper monitoring of Return of Title IV calculations, the District risks noncompliance with the above referenced criteria. Cause The District’s internal controls were not adequately designed to prevent erroneous information utilized in the calculations. Return of Title IV funds were inaccurately calculated in the Spring 2025 term because the system automatically included the early Spring session as part of the calculation when it should not have been included. 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 34 CFR 668.22(e)-(g) 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. Condition Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance – Four out of sixteen students tested, the District inaccurately calculated the Return of Title IV funds due to error in counting the calendar days completed and the total calendar days in the period. Questioned Costs There are no questioned costs associated with the condition identified. Context There were 104 Return of Title IV calculations performed during the year ended June 30, 2025. Effect Without proper monitoring of Return of Title IV calculations, the District risks noncompliance with the above referenced criteria. Cause The District’s internal controls were not adequately designed to prevent erroneous information utilized in the calculations. Return of Title IV funds were inaccurately calculated in the Spring 2025 term because the system automatically included the early Spring session as part of the calculation when it should not have been included. 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.
Views of Responsible Officials and Corrective Action Plan Each Return of Title IV calculation will be supported by verifiable supporting reports or information demonstrating the number of calendar days used in the calculation. During the annual New Year Roll, all date fields will be manually reviewed to ensure default system values are appropriate and consistent with the academic calendar. This information will be reviewed by supervisory personnel independent of the staff member preparing the dates and calculations.
Criteria 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance – During our review of the enrollment reporting requirements, we observed the following: For 2 out of 20 students tested who had a change in their enrollment status during the period subject to audit, the District did not accurately report the effective date of the change. For 1 out of 20 students tested who had a change in their enrollment status during the period subject to audit , the District did not report the student’s withdrawal from enrollment to NSLDS. Questioned Costs There are no questioned costs associated with the condition identified. Context During the fiscal year, the District had 104 students who had a change in their enrollment status. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not accurately report enrollment information for students under the Pell Grant and Direct Loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify student enrollment information 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 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance – During our review of the enrollment reporting requirements, we observed the following: For 2 out of 20 students tested who had a change in their enrollment status during the period subject to audit, the District did not accurately report the effective date of the change. For 1 out of 20 students tested who had a change in their enrollment status during the period subject to audit , the District did not report the student’s withdrawal from enrollment to NSLDS. Questioned Costs There are no questioned costs associated with the condition identified. Context During the fiscal year, the District had 104 students who had a change in their enrollment status. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not accurately report enrollment information for students under the Pell Grant and Direct Loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify student enrollment information 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 The District has implemented a new, fully integrated enterprise resource planning system. This system improves internal controls for data management, enabling us to verify and update enrollment data reported to NSLDS more quickly and accurately.
FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
FAC accepted this audit on February 13, 2024 — management decision was due August 13, 2024.
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 are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: o OPEID Number - This is the OPEID for the location that the student is attending. o Enrollment Effective Date - The date that the current enrollment status reported for a student was first effective. o Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z) o Certification Date - The date enrollment was certified by the District. At a minimum, schools are required to certify enrollment every 60 days. Institutions are responsible for accurately reporting the following significant data elements under the Program-Level Record that ED considers high risk: o OPEID Number - This is the OPEID for the location that the student is attending. o CIP Code - The code that defines the student's field of study. o CIP Year - The year that corresponds with the CIP Code. o Credential Level - The level of a credential the student will receive for the program the student is attending. o Published Program Length Measurement - How the program length is measured by the institution whether it be in days, weeks, or years. o Published Program Length - The time it takes to complete a program as determined by the College. o Program Begin Date - The date the student first began attending the program being reported. o Program Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (0), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z) o Program Enrollment Effective Date - The date when the student's current program status first took effect. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Significant Deficiency in Internal Control over Compliance - During our review of the enrollment reporting requirements we observed the following: o For 8 out of 9 students who had a change in their enrollment status during the period subject to audit, the District did not accurately report the effective date of the change. o For 1 out of 9 students, the District did not report the student's accurate enrollment status to NSLDS. o For 2 out of 9 students, the District did not report the accurate program length to NSLDS. There are no questioned costs associated with this finding. During the period subject to audit per the OMB Compliance Supplement, there were 38 students who had a change in their enrollment status. The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. The District did not accurately report enrollment information for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.The District should implement a process to review, update, and verify student enrollment information 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 ▴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 are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: o OPEID Number - This is the OPEID for the location that the student is attending. o Enrollment Effective Date - The date that the current enrollment status reported for a student was first effective. o Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z) o Certification Date - The date enrollment was certified by the District. At a minimum, schools are required to certify enrollment every 60 days. Institutions are responsible for accurately reporting the following significant data elements under the Program-Level Record that ED considers high risk: o OPEID Number - This is the OPEID for the location that the student is attending. o CIP Code - The code that defines the student's field of study. o CIP Year - The year that corresponds with the CIP Code. o Credential Level - The level of a credential the student will receive for the program the student is attending. o Published Program Length Measurement - How the program length is measured by the institution whether it be in days, weeks, or years. o Published Program Length - The time it takes to complete a program as determined by the College. o Program Begin Date - The date the student first began attending the program being reported. o Program Enrollment Status - The student's enrollment status as of the reporting date; full-time (F), three-quarter time (0), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z) o Program Enrollment Effective Date - The date when the student's current program status first took effect. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Significant Deficiency in Internal Control over Compliance - During our review of the enrollment reporting requirements we observed the following: o For 8 out of 9 students who had a change in their enrollment status during the period subject to audit, the District did not accurately report the effective date of the change. o For 1 out of 9 students, the District did not report the student's accurate enrollment status to NSLDS. o For 2 out of 9 students, the District did not report the accurate program length to NSLDS. There are no questioned costs associated with this finding. During the period subject to audit per the OMB Compliance Supplement, there were 38 students who had a change in their enrollment status. The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. The District did not accurately report enrollment information for students under the Pell grant and Direct loan programs via NSLDS. The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions.The District should implement a process to review, update, and verify student enrollment information that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
We concur with the condition noted above. Management believes that the controls in place are appropriately designed to prevent and or detect errors. This instance was isolated and resulted from a coding error related to incorrectly keying the accounting string into our accounting system, which went undetected. Management reassessed the controls over reporting and compliance with laws and regulations. The following steps have been taken to strengthen controls: • Implement enhanced management tools i.e. ERP and shared weekly ledger reports • Staff training in accounts payable to identify and correct errors • Develop operating procedures requiring weekly budget monitoring and updates for program managers
Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards states that all direct charges to federal awards are for allowable costs. Significant Deficiency in Internal Control over Compliance - During our testing over expenditures charged to the Title V - Engage, Promote, Connect program, we noted an instance of an expenditure charged to the program that was unallowable. Questioned Costs-none reported. A nonstatistical sample of 29 transactions charged to the Title V - Engage, Promote, Connect program were selected for testing, which accounted for $365,675 out of $779,546 total expenditures recognized by the District. The District charged an unallowable cost against the program's funding. The District's existing control procedures over reviewing expenditures charged to the program was not sufficiently designed to catch this instance of noncompliance. The District should implement additional processes to review expenditures charged to grant programs for allowability by both the individuals charged with management of the program and the District's Fiscal Services Department.
Show full finding ▾Hide full finding ▴Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards states that all direct charges to federal awards are for allowable costs. Significant Deficiency in Internal Control over Compliance - During our testing over expenditures charged to the Title V - Engage, Promote, Connect program, we noted an instance of an expenditure charged to the program that was unallowable. Questioned Costs-none reported. A nonstatistical sample of 29 transactions charged to the Title V - Engage, Promote, Connect program were selected for testing, which accounted for $365,675 out of $779,546 total expenditures recognized by the District. The District charged an unallowable cost against the program's funding. The District's existing control procedures over reviewing expenditures charged to the program was not sufficiently designed to catch this instance of noncompliance. The District should implement additional processes to review expenditures charged to grant programs for allowability by both the individuals charged with management of the program and the District's Fiscal Services Department.
We concur with the condition noted above. Management believes that the controls in place are appropriately designed to prevent and or detect errors. This instance was isolated and resulted from a coding error related to keying the accounting string into our accounting system, which went undetected. Management reassessed the controls over reporting and compliance with laws and regulations. The following steps have been taken: Additional training to strengthen controls including: • Staff training in accounts payable to identify and correct errors • Training on what to look for to identify coding errors • Budget monitoring reviews for program managers • Timely budget updates for program managers
FAC accepted this audit on January 16, 2023 — management decision was due July 16, 2023.
FAC accepted this audit on March 15, 2022 — management decision was due September 15, 2022.
2021-001 Reporting Program Name: COVID-19 ? Higher Education Emergency Relief Funds ? Institutional Aid Portion Federal Assistance Listing Number: 84.425E; 84.425F Federal Agency: U.S. Department of Education (ED) Pass-Through Entity: Direct Funded Criteria or Specific Requirements Section 18004(a)(1) and Section 18004(a)(3) of The Coronavirus Aid, Relief, and Economic Security Act requires that institutions that received HEERF Section(a)(1 )award to publicly post certain information on their website. This information is required to be published and updated no later than 10 days after the end of each calendar quarter: Condition Significant Deficiency ? During our testing over quarterly reporting for the Institutional Portion, two of the reports do not appear to have been uploaded to the District?s website within the required 10 days from the end of each calendar quarter. Questioned Costs There are no questioned costs associated to the noncompliance. Context The District was required to complete and post on their website four quarterly reports for the Student Aid and Institutional portions during the 2020-2021 year. Effect The required HEERF reporting deadlines were not met and support for the reported amounts were not maintained by the District. Cause The District did not have processes and procedures in place to monitor compliance with the reporting requirements described in Section 18004(a)(1). Repeat Finding No. Recommendation The District should implement procedures to ensure that deadlines are clearly communicated to all staff and are in place to ensure that these deadlines are met.
Show full finding ▾Hide full finding ▴2021-001 Reporting Program Name: COVID-19 ? Higher Education Emergency Relief Funds ? Institutional Aid Portion Federal Assistance Listing Number: 84.425E; 84.425F Federal Agency: U.S. Department of Education (ED) Pass-Through Entity: Direct Funded Criteria or Specific Requirements Section 18004(a)(1) and Section 18004(a)(3) of The Coronavirus Aid, Relief, and Economic Security Act requires that institutions that received HEERF Section(a)(1 )award to publicly post certain information on their website. This information is required to be published and updated no later than 10 days after the end of each calendar quarter: Condition Significant Deficiency ? During our testing over quarterly reporting for the Institutional Portion, two of the reports do not appear to have been uploaded to the District?s website within the required 10 days from the end of each calendar quarter. Questioned Costs There are no questioned costs associated to the noncompliance. Context The District was required to complete and post on their website four quarterly reports for the Student Aid and Institutional portions during the 2020-2021 year. Effect The required HEERF reporting deadlines were not met and support for the reported amounts were not maintained by the District. Cause The District did not have processes and procedures in place to monitor compliance with the reporting requirements described in Section 18004(a)(1). Repeat Finding No. Recommendation The District should implement procedures to ensure that deadlines are clearly communicated to all staff and are in place to ensure that these deadlines are met.
Views of Responsible Officials and Corrective Action Plan The District accepts responsibility to develop internal controls over compliance. In this instance, we believe that we appropriately followed all guidance that was available to us since the time of the initial awards. As soon as we received new/clearer guidance we immediately began following that guidance moving forward. A link to our reporting has been provided to the Department of Education (DOE) to assist the DOE with monitoring our reporting (MPC Cares Act Reporting). For context, we believe that appropriate internal controls over federal reporting requirements are contained in our policies as evidenced by the lack of findings in recent audits. There was only a need to incorporate new reporting requirements initiated by the Department of Education specifically developed for HEERF awards.
FAC accepted this audit on March 14, 2021 — management decision was due September 14, 2021.
FAC accepted this audit on January 16, 2020 — management decision was due July 16, 2020.
FAC accepted this audit on January 14, 2019 — management decision was due July 14, 2019.
FAC accepted this audit on January 17, 2018 — management decision was due July 17, 2018.
FAC accepted this audit on January 9, 2017 — management decision was due July 9, 2017.
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