VENTURA COUNTY COMMUNITY COLLEGE DISTRICT

Special Tests and Provisions Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing: 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 are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: OPEID Number – This is the OPEID for the location that the student is actually attending. Enrollment Effective Date – The date that the current enrollment status reported for a student was first effective. 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full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z) Certification Date – The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition Significant Deficiency in Internal Control over Compliance – During our review of the enrollment reporting requirements it was observed that the enrollment effective date was not accurately reported to NSLDS for 48 out of the 60 students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and reported Title IV awards for approximately 13,319 students during the fiscal year. Effect The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. Cause The District did not accurately report enrollment effective dates 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.

2021-001 Reporting Program Name: COVID-19: Higher Education Emergency Relief Funds, Student Aid Portion and COVID-19: Higher Education Relief Funds, Institutional Portion Federal Assistance Listing Numbers: 84.425E and 84.425F 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. Condition Significant Deficiency in Internal Control Over Compliance - The quarter ended December 31, 2020 institutional portion report for Moorpark College and Oxnard College and the quarter ended December 31, 2020 student aid portion report for Moorpark College and Oxnard College were tested. We noted that the December 31, 2020 quarter end report was required to be publicly available no later than ten days after the end of the calendar quarter. The four reports were made available one day after the tenth and therefore, the District did not meet the timeliness requirement. Questioned Costs There are no questioned costs associated with the noncompliance. Context The District has three colleges that were required to report quarterly the colleges activities and student grant metrics with ten days from the calendar quarter end. All reports that were posted during the fiscal year were reviewed for compliance, with four reports not submitted in a timely manner. Effect The Colleges? December 30, 2020 quarter end reports were uploaded to their website one day late. Cause There was a lack of oversight in the quarterly reporting requirement for the student aid portion and institutional portion reporting. Repeat Finding (Yes or No) Yes, see 2020-001. 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.

2020-001 Reporting Direct Programs ? Department of Education CFDA# 84.425E COVID-19 ? CARES Act: Higher Education Emergency Relief Funds ? Student Aid Reporting Significant Deficiency in Internal Control Over Compliance 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 award to publicly post certain information on their website no later than 30 days after their award and update that information every 45 days thereafter. Condition During our testing over reporting for the student aid portion at Moorpark College, we noted that the report required to be publicly available 30 days following the award becoming available was late by 30 days and therefore, the District did not meet the timeliness requirement. Cause There was a lack of oversight in the 30 day requirement for the student aid portion reporting. Effect The College?s 30 day report was uploaded to their website 30 days late. Questioned Costs None reported Context/Sampling The District has three colleges that were required to report student grant metrics and other data within 30 days of their award allocation date. All reports were reviewed for compliance, with one report not submitted in a timely manner. 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 should also ensure all documentation to support amounts reported is maintained in accordance with document retention guidelines.