EIN: 956000558
UEI: Q9QRTJMGP7A8
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 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 September 16, 2026 (11 days from today).
What is a management decision? →Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. 34 CFR 668.173(b): Return of Title IV funds are required to be deposited or transferred into the Student Financial Assistance (SFA) account or electronic funds transfer 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 cancelled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance: * For five of the sixty students tested, the District inaccurately calculated the Return to Title IV funds which resulted in the District returning the incorrect amount of funds to ED. Cause The District’s internal controls over Return to Title IV calculations were not sufficient to ensure compliance with relevant requirements. Effect The District is not in compliance with the aforementioned criteria. Questioned Costs There are no questioned costs associated with this finding. Context The District performed 451 Return to Title IV calculations during the year ended June 30, 2025. Repeat Finding (Yes or No) Yes, see prior year finding 2024-001. Recommendation The District should review policies and procedures over the Return to Title IV calculations to ensure that the procedures are in line with the compliance requirements of the program. The District should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that required funds are returned in a timely manner. Views of Responsible Officials and Corrective Action Plan The District acknowledges that deficiencies in internal controls over the Return to Title IV calculation process resulted in inaccurate calculations. The District has reviewed the identified calculations and corrected all errors. Return to Title IV policies and procedures will be updated and a standard process is to be completed for every calculation. The District will implement a mandatory secondary review of all Return to Title IV calculations prior to processing returns or post-withdrawal disbursements.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirements OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. 34 CFR 668.173(b): Return of Title IV funds are required to be deposited or transferred into the Student Financial Assistance (SFA) account or electronic funds transfer 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 cancelled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance: * For five of the sixty students tested, the District inaccurately calculated the Return to Title IV funds which resulted in the District returning the incorrect amount of funds to ED. Cause The District’s internal controls over Return to Title IV calculations were not sufficient to ensure compliance with relevant requirements. Effect The District is not in compliance with the aforementioned criteria. Questioned Costs There are no questioned costs associated with this finding. Context The District performed 451 Return to Title IV calculations during the year ended June 30, 2025. Repeat Finding (Yes or No) Yes, see prior year finding 2024-001. Recommendation The District should review policies and procedures over the Return to Title IV calculations to ensure that the procedures are in line with the compliance requirements of the program. The District should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that required funds are returned in a timely manner. Views of Responsible Officials and Corrective Action Plan The District acknowledges that deficiencies in internal controls over the Return to Title IV calculation process resulted in inaccurate calculations. The District has reviewed the identified calculations and corrected all errors. Return to Title IV policies and procedures will be updated and a standard process is to be completed for every calculation. The District will implement a mandatory secondary review of all Return to Title IV calculations prior to processing returns or post-withdrawal disbursements.
The District acknowledges that deficiencies in internal controls over the Return to Title IV calculation process resulted in inaccurate calculations. The District has reviewed the identified calculations and corrected all errors. Return to Title IV policies and procedures will be updated and a standard process is to be completed for every calculation. The District will implement a mandatory secondary review of all Return to Title IV calculations prior to processing returns or post-withdrawal disbursements.
2024-001
FAC accepted this audit on January 27, 2025 — management decision was due July 27, 2025.
Criteria or Specific Requirements 34 CFR 668.173(b): Return of Title IV funds are required to be deposited or transferred into the Student Financial Assistance (SFA) account or electronic funds transfer 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 cancelled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance: - For one of the sixty students tested, the District did not return the required funds to the Department of Education within the 45-day requirement. - For three of the sixty students tested, the District inaccurately calculated the Return to Title IV funds. Cause The District’s internal controls over Return to Title IV calculations were not sufficient to ensure compliance with relevant requirements. Effect The District is not in compliance with the aforementioned criteria. Questioned Costs There are no questioned costs associated with this finding. Context The District performed 541 Return to Title IV calculations during the year ended June 30, 2024. Repeat Finding (Yes or No) No. Recommendation The District should review policies and procedures over the Return to Title IV calculations to ensure that the procedures are in line with the compliance requirements of the program. The District should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that required funds are returned in a timely manner.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirements 34 CFR 668.173(b): Return of Title IV funds are required to be deposited or transferred into the Student Financial Assistance (SFA) account or electronic funds transfer 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 cancelled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. OMB Compliance Supplement, 34 CFR section 668.22(e)(f): The amount of Title IV assistance earned by the student is calculated by dividing the number of days completed by the student within the period of enrollment by the total number of days in the enrollment period. The enrollment period includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. Condition Significant Deficiency in Internal Control over Compliance – We noted the following instances of noncompliance: - For one of the sixty students tested, the District did not return the required funds to the Department of Education within the 45-day requirement. - For three of the sixty students tested, the District inaccurately calculated the Return to Title IV funds. Cause The District’s internal controls over Return to Title IV calculations were not sufficient to ensure compliance with relevant requirements. Effect The District is not in compliance with the aforementioned criteria. Questioned Costs There are no questioned costs associated with this finding. Context The District performed 541 Return to Title IV calculations during the year ended June 30, 2024. Repeat Finding (Yes or No) No. Recommendation The District should review policies and procedures over the Return to Title IV calculations to ensure that the procedures are in line with the compliance requirements of the program. The District should strengthen internal controls over the review of the Return to Title IV calculations to ensure that the data utilized in preparing the calculation is accurate and that required funds are returned in a timely manner.
The District and its Financial Aid department will continue to review and enhance the workflow and procedures of Return to Title IV. The goal of these efforts has been to meet the compliance requirements of Return to Title IV. The District has developed a schedule with specific dates per term for when calculations will be completed, when requests will be made to Accounting to return the District portion of funds within 45 days, and provide ample timelines that can ensure funds get returned within compliance. The District has included the various department areas and staff that are involved in the process to ensure the schedule is consistent and that the funds are returned in the appropriate time frame. The Financial Aid department will continue to meliorate the task of the Return to Title IV calculations. This task is a work function of the Financial Aid Coordinator position. While staff has been trained to perform this function, the District is currently in recruitment to fill the Financial Aid Coordinator position. While the Coordinator will be expected to perform the calculations, they will be submitted to the Director of Financial Aid for review and to ensure accuracy.
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 Loan and Federal Family Educational Loan (FFEL) 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 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 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: - OPEID Number – This is the OPEID for the location that the student is attending. - CIP Code – The code that defines the student’s field of study. - CIP Year – The year that corresponds with the CIP Code. - Credential Level – The level of a credential the student will receive for the program the student is attending. - Published Program Length Measurement – How the program length is measured by the institution whether it be in days, weeks, or years. - Published Program Length – The time it takes to complete a program as determined by the College. - Program Begin Date – The date the student first began attending the program being reported. - Program 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) - Program Enrollment Effective Date – The date when the student’s current program status first took effect. Institutions are responsible for timely and accurate reporting, whether they report directly or through a third-party servicer. Condition Significant Deficiency in Internal Control over Compliance – During our review of the enrollment reporting requirements we observed the following: - For one of sixty 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. - For four of sixty students tested, there was no enrollment information reported to NSLDS during the period under audit. - For one of sixty students tested, the student’s field of study was not correctly reported to NSLDS. 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. Effect The District is not in compliance with the aforementioned criteria. Questioned Costs There are no questioned costs associated with this finding. Context During the 2023-2024 fiscal year, the District distributed student financial aid to approximately 9,260 students. 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 or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct Loan and Federal Family Educational Loan (FFEL) 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 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 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: - OPEID Number – This is the OPEID for the location that the student is attending. - CIP Code – The code that defines the student’s field of study. - CIP Year – The year that corresponds with the CIP Code. - Credential Level – The level of a credential the student will receive for the program the student is attending. - Published Program Length Measurement – How the program length is measured by the institution whether it be in days, weeks, or years. - Published Program Length – The time it takes to complete a program as determined by the College. - Program Begin Date – The date the student first began attending the program being reported. - Program 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) - Program Enrollment Effective Date – The date when the student’s current program status first took effect. Institutions are responsible for timely and accurate reporting, whether they report directly or through a third-party servicer. Condition Significant Deficiency in Internal Control over Compliance – During our review of the enrollment reporting requirements we observed the following: - For one of sixty 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. - For four of sixty students tested, there was no enrollment information reported to NSLDS during the period under audit. - For one of sixty students tested, the student’s field of study was not correctly reported to NSLDS. 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. Effect The District is not in compliance with the aforementioned criteria. Questioned Costs There are no questioned costs associated with this finding. Context During the 2023-2024 fiscal year, the District distributed student financial aid to approximately 9,260 students. 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.
The departments involved in the enrollment reporting process are continuing to review and enhance the workflow in order to report accurately. Monthly submissions by Information Technology Systems (ITS) will be completed in a timely manner to allow for prompt communication of corrections that are required, which are communicated to Admissions and Records by the National Student Clearinghouse (NSCH). Admissions and Records will ensure that error reports provided by NSCH are returned to NSCH within 10 business days to allow for a timely submission to the National Student Loan Database (NSLDS). Staff in Admissions and Records has been specifically assigned to complete error reports to contribute to a prompt submission. The Admissions and Records department will collaborate and communicate with the Financial Aid department to identify students with error codes in NSLDS in an effort to correct them. The Admissions and Records and Financial Aid departments will work with the Internal Auditor to perform semiannual reviews of NSLDS data to ensure accuracy of student records.
Criteria or Specific Requirements Common Origination and Disbursement (COD) System (OMB No. 1845-0039) – Institutions submit Direct Loan and Pell Grant origination records and disbursement records to Department of Education through the COD system. Origination records can be sent well in advance of any disbursements, as early as the school chooses to submit them for any student the school reasonably believes will be eligible for a payment. The disbursement record reports the actual disbursement date and the amount of the disbursement. ED processes origination and/or disbursement records and returns acknowledgments to the school. Institutions must report student payment data within 15 calendar days after the school makes a payment, or becomes aware of the need to make an adjustment to previously reported student payment data or expected student payment data. Condition Significant Deficiency in Internal Control over Compliance – The District inaccurately reported the disbursement date for one of sixty disbursements tested during the course of our audit. Cause The District’s internal controls over COD Reporting were not performed as prescribed to prevent erroneous reporting. Effect The District is not in compliance with the aforementioned criteria. Context During the 2023-2024 fiscal year, the District distributed student financial aid to approximately 9,260 students. Questioned Costs There are no questioned costs associated with this finding. Repeat Finding (Yes or No) No. Recommendation The District should continue to monitor and review their policies and control procedures in place over COD reporting to confirm they operate as intended to ensure compliance with Federal requirements.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirements Common Origination and Disbursement (COD) System (OMB No. 1845-0039) – Institutions submit Direct Loan and Pell Grant origination records and disbursement records to Department of Education through the COD system. Origination records can be sent well in advance of any disbursements, as early as the school chooses to submit them for any student the school reasonably believes will be eligible for a payment. The disbursement record reports the actual disbursement date and the amount of the disbursement. ED processes origination and/or disbursement records and returns acknowledgments to the school. Institutions must report student payment data within 15 calendar days after the school makes a payment, or becomes aware of the need to make an adjustment to previously reported student payment data or expected student payment data. Condition Significant Deficiency in Internal Control over Compliance – The District inaccurately reported the disbursement date for one of sixty disbursements tested during the course of our audit. Cause The District’s internal controls over COD Reporting were not performed as prescribed to prevent erroneous reporting. Effect The District is not in compliance with the aforementioned criteria. Context During the 2023-2024 fiscal year, the District distributed student financial aid to approximately 9,260 students. Questioned Costs There are no questioned costs associated with this finding. Repeat Finding (Yes or No) No. Recommendation The District should continue to monitor and review their policies and control procedures in place over COD reporting to confirm they operate as intended to ensure compliance with Federal requirements.
The Financial Aid department will continue to review and update the reporting procedures. The Director of Financial Aid will review the origination and posting of loans with staff and train them to ensure that dates are consistent and in compliance with Title IV regulations.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on February 22, 2023 — management decision was due August 22, 2023.
FAC accepted this audit on March 21, 2022 — management decision was due September 21, 2022.
2021-001 Special Tests and Provisions Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Direct funded by the U.S. Department of Education (ED) Federal Agency: U.S. Department of Education (ED) Criteria or Specific Requirement Timing of Return of Title IV Funds ? 34 CFR section 668.173(b): Returns of Title IV funds are required to be deposited or transferred into the Student Financial Assistance (SFA) account or electronic fund transfers initialed 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 if 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. Condition Significant Deficiency ? The District?s portion of the Return to Title IV funds was not returned within the 45-day requirement for twenty-two students. Questioned Costs No questioned costs as the funds were all returned to the Department of Education. Context The District performed approximately 357 Return to Title IV calculations during the year ended June 30, 2021. There were twenty-two instances out of forty tested where the District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Effect The District did not comply with federal requirements associated with the Return to Title IV process. Cause The District?s internal controls did not operate effectively to ensure the college submitted funds in a timely manner, within the 45-day requirement. Repeat Finding (Yes or No) Yes. See prior year finding 2020-001 in the summary schedule of prior audit findings. Recommendation It is recommended the District should establish effective controls to ensure the Return to Title IV funds occurs within 45 days from the date the institution determines the student withdrew from all classes.
Show full finding ▾Hide full finding ▴2021-001 Special Tests and Provisions Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Direct funded by the U.S. Department of Education (ED) Federal Agency: U.S. Department of Education (ED) Criteria or Specific Requirement Timing of Return of Title IV Funds ? 34 CFR section 668.173(b): Returns of Title IV funds are required to be deposited or transferred into the Student Financial Assistance (SFA) account or electronic fund transfers initialed 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 if 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. Condition Significant Deficiency ? The District?s portion of the Return to Title IV funds was not returned within the 45-day requirement for twenty-two students. Questioned Costs No questioned costs as the funds were all returned to the Department of Education. Context The District performed approximately 357 Return to Title IV calculations during the year ended June 30, 2021. There were twenty-two instances out of forty tested where the District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Effect The District did not comply with federal requirements associated with the Return to Title IV process. Cause The District?s internal controls did not operate effectively to ensure the college submitted funds in a timely manner, within the 45-day requirement. Repeat Finding (Yes or No) Yes. See prior year finding 2020-001 in the summary schedule of prior audit findings. Recommendation It is recommended the District should establish effective controls to ensure the Return to Title IV funds occurs within 45 days from the date the institution determines the student withdrew from all classes.
Views of Responsible Officials and Corrective Action Plan The District continues to review and enhance the workflow and procedures of Return to Title IV. The goal of these efforts has been to meet the compliance requirements of Return to Title IV. The District has developed a schedule with specific dates per term for when calculations will be completed, requests will be made to Accounting to return the District portion of funds within 45 days and provide ample timelines that can ensure funds get returned within compliance; the District has included the various department areas and staff that are involved in the process to ensure the schedule is consistent and that the funds are returned in the appropriate time frame.
2020-001
2021-002 Reporting Program Name: COVID-19: Higher Education Emergency Relief Funds (HEERF), Institutional Portion Federal Financial Assistance Listing Numbers: 84.425F Direct funded by the U.S. Department of Education (ED) Federal Agency: 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) Institutional Aid Portion award to publicly post the HEERF quarterly reporting form on their website no later than 10 days after the end of each calendar quarter, or as directed by the U.S. Department of Education. Condition Significant Deficiency - During our testing over reporting for the institutional aid portion at the District, we noted that the report required to be publicly available by January 10, 2021 following the end of the quarter ending December 31, 2020 was posted on January 11, 2021 and therefore, the District did not meet the timeliness requirement. Questioned Costs None reported Context The District is required to report institutional grant metrics and other data within 10 days of the end of each calendar quarter, or as directed by the U.S. Department of Education. A sample of two reports was reviewed for compliance, with one report not submitted in a timely manner. Effect The District did not comply with the federal reporting requirements. Cause The District did not have an effective procedure in place to ensure the initial report was filed timely. Repeat Finding (Yes or No) Yes. See prior year finding 2020-002 in the summary schedule of prior audit findings. 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.
Show full finding ▾Hide full finding ▴2021-002 Reporting Program Name: COVID-19: Higher Education Emergency Relief Funds (HEERF), Institutional Portion Federal Financial Assistance Listing Numbers: 84.425F Direct funded by the U.S. Department of Education (ED) Federal Agency: 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) Institutional Aid Portion award to publicly post the HEERF quarterly reporting form on their website no later than 10 days after the end of each calendar quarter, or as directed by the U.S. Department of Education. Condition Significant Deficiency - During our testing over reporting for the institutional aid portion at the District, we noted that the report required to be publicly available by January 10, 2021 following the end of the quarter ending December 31, 2020 was posted on January 11, 2021 and therefore, the District did not meet the timeliness requirement. Questioned Costs None reported Context The District is required to report institutional grant metrics and other data within 10 days of the end of each calendar quarter, or as directed by the U.S. Department of Education. A sample of two reports was reviewed for compliance, with one report not submitted in a timely manner. Effect The District did not comply with the federal reporting requirements. Cause The District did not have an effective procedure in place to ensure the initial report was filed timely. Repeat Finding (Yes or No) Yes. See prior year finding 2020-002 in the summary schedule of prior audit findings. 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.
Views of Responsible Officials and Corrective Action Plan The District did not intentionally miss the deadline, as the report was due on January 10, 2021, which fell on a Sunday. The District submitted the reports the following Monday, January 11, 2021. Subsequent to the report submission, the District was made aware that the reporting deadline would not be adjusted when the tenth day of the month falls on a weekend. The District has implemented internal controls over HEERF reporting that include assigned preparers, assigned reviewers, and coordination with personnel for timely submission. These deadlines have been calendared to ensure compliance with the timeliness requirement.
2020-002
FAC accepted this audit on March 25, 2021 — management decision was due September 25, 2021.
2020-001 Special Tests and Provisions Program Name: Student Financial Assistance Cluster CFDA Numbers: 84.007, 84.033, and 84.063 Direct funded by the U.S. Department of Education (ED) Federal Agency: U.S. Department of Education (ED) Criteria or Specific Requirement Timing of Return of Title IV Funds ? 34 CFR section 668.173(b): Returns of Title IV funds are required to be deposited or transferred into the Student Financial Assistance (SFA) account or electronic fund transfers initialed 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 if 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. Condition Significant Deficiency ? The District?s portion of the Return to Title IV funds was not returned within the 45-day requirement for six students. Questioned Costs No questioned costs as the funds were all returned to the Department of Education. Context The District performed approximately 1,142 Return to Title IV calculations during the 2019-2020 year. There were six instances out of forty tested where the District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Cause The District?s internal controls did not operate effectively to ensure the college submitted funds in a timely manner, within the 45-day requirement. Effect The District did not comply with federal requirements associated with the Return to Title IV process. Repeat Finding from Prior Year No Recommendation It is recommended the District should establish effective controls to ensure the Return to Title IV funds occurs within 45 days from the date the institution determines the student withdrew from all classes.
Show full finding ▾Hide full finding ▴2020-001 Special Tests and Provisions Program Name: Student Financial Assistance Cluster CFDA Numbers: 84.007, 84.033, and 84.063 Direct funded by the U.S. Department of Education (ED) Federal Agency: U.S. Department of Education (ED) Criteria or Specific Requirement Timing of Return of Title IV Funds ? 34 CFR section 668.173(b): Returns of Title IV funds are required to be deposited or transferred into the Student Financial Assistance (SFA) account or electronic fund transfers initialed 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 if 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. Condition Significant Deficiency ? The District?s portion of the Return to Title IV funds was not returned within the 45-day requirement for six students. Questioned Costs No questioned costs as the funds were all returned to the Department of Education. Context The District performed approximately 1,142 Return to Title IV calculations during the 2019-2020 year. There were six instances out of forty tested where the District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Cause The District?s internal controls did not operate effectively to ensure the college submitted funds in a timely manner, within the 45-day requirement. Effect The District did not comply with federal requirements associated with the Return to Title IV process. Repeat Finding from Prior Year No Recommendation It is recommended the District should establish effective controls to ensure the Return to Title IV funds occurs within 45 days from the date the institution determines the student withdrew from all classes.
View of Responsible Officials and Corrective Action Plan The District continues to review and enhance the workflow and procedures of return to Title IV. The goal of these efforts has been to meet the compliance requirements of Return to Title IV. The District has developed a schedule with specific dates per term for when calculations will be completed, requests will be made to Accounting to return the District portion of funds within 45 days and provide ample timelines that can ensure funds get returned within compliance; the District has included the various department areas and staff that are involved in the process to ensure the schedule is consistent and that the funds are returned in the appropriate time frame.
2020-002 Reporting Program Name: COVID-19: CARES Act Higher Education Emergency Relief Funds (HEERF), Student Portion CFDA Number: 84.425E Direct funded by the U.S. Department of Education (ED) Federal Agency: 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 award to publicly post certain information on their website no later than 30 days after their award allocation date, and update that information every 45 days thereafter. Condition Significant Deficiency - During our testing over reporting for the student aid portion at the District, we noted that the report required to be publicly available 30 days following the award becoming available was late by 8 days and therefore, the District did not meet the timeliness requirement. Questioned Costs None reported Context The District has one college that was required to report student grant metrics and other data within 30 days of their award allocation date. The report was reviewed for compliance, noting it was not submitted in a timely manner. Cause The District did not have an effective procedure in place to ensure the initial report was filed timely. Effect The District did not comply with the federal reporting requirements. Repeat Finding from Prior Year 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.
Show full finding ▾Hide full finding ▴2020-002 Reporting Program Name: COVID-19: CARES Act Higher Education Emergency Relief Funds (HEERF), Student Portion CFDA Number: 84.425E Direct funded by the U.S. Department of Education (ED) Federal Agency: 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 award to publicly post certain information on their website no later than 30 days after their award allocation date, and update that information every 45 days thereafter. Condition Significant Deficiency - During our testing over reporting for the student aid portion at the District, we noted that the report required to be publicly available 30 days following the award becoming available was late by 8 days and therefore, the District did not meet the timeliness requirement. Questioned Costs None reported Context The District has one college that was required to report student grant metrics and other data within 30 days of their award allocation date. The report was reviewed for compliance, noting it was not submitted in a timely manner. Cause The District did not have an effective procedure in place to ensure the initial report was filed timely. Effect The District did not comply with the federal reporting requirements. Repeat Finding from Prior Year 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.
View of Responsible Officials and Corrective Action Plan The District did not intentionally miss the deadline and has complied with the reporting requirements since the deadlines has been made clear. When the requirement to post certain information on our website no later than 30 days after the award allocation date, it was not made clear at the time of release, when the 30 day time clock started. This was a new grant with new requirements and the timing of the report has already changed and District personnel have been made aware of the reporting compliance requirements. These deadlines have been calendared to ensure compliance with the timeliness requirement.
FAC accepted this audit on January 12, 2020 — management decision was due July 12, 2020.
FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.
FAC accepted this audit on January 16, 2018 — management decision was due July 16, 2018.
FAC accepted this audit on January 5, 2017 — management decision was due July 5, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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