EIN: 956006670
UEI: J5EJA6R1H215
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 13, 2021. 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 June 13, 2022, which was (1530 days ago).
What is a management decision? →2021-001 Reporting Program Name: Student Financial Assistance Cluster Federal 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 Requirements Common Origination and Disbursement (COD) System (OMB No. 1845-0039) ? All schools receiving Pell grants submit Pell payment data to the Department of Education through the COD System. Institutions submit Pell origination records and disbursement records to the COD. 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. Schools may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition Significant Deficiency in Internal Control over Compliance - The process dates reported in COD files for student disbursements were more than 15 calendar days after the disbursement dates reported in the COD files and in the District?s financial records for the Fall 2020 semester. Due to an error in one COD disbursement batch upload, nine of the forty student disbursements tested were reported to COD twenty-nine days after the disbursement. Questioned Costs There were no questioned costs associated to the noncompliance. Context The COD reporting and processing error affected the timeliness of 2,308 student disbursements. The District subsequently submitted the correct information. The District is working on a scheduled batch upload process to ensure submissions are done within the required timeframe. Effect The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. Cause There was a manual (human) error in the District?s disbursement batch upload that was not detected in a timely manner to ensure compliance within the 15 calendar day timeframe required. 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 relevant requirements.
Show full finding ▾Hide full finding ▴2021-001 Reporting Program Name: Student Financial Assistance Cluster Federal 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 Requirements Common Origination and Disbursement (COD) System (OMB No. 1845-0039) ? All schools receiving Pell grants submit Pell payment data to the Department of Education through the COD System. Institutions submit Pell origination records and disbursement records to the COD. 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. Schools may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition Significant Deficiency in Internal Control over Compliance - The process dates reported in COD files for student disbursements were more than 15 calendar days after the disbursement dates reported in the COD files and in the District?s financial records for the Fall 2020 semester. Due to an error in one COD disbursement batch upload, nine of the forty student disbursements tested were reported to COD twenty-nine days after the disbursement. Questioned Costs There were no questioned costs associated to the noncompliance. Context The COD reporting and processing error affected the timeliness of 2,308 student disbursements. The District subsequently submitted the correct information. The District is working on a scheduled batch upload process to ensure submissions are done within the required timeframe. Effect The District is not in compliance with the Federal requirements described in the OMB Compliance Supplement. Cause There was a manual (human) error in the District?s disbursement batch upload that was not detected in a timely manner to ensure compliance within the 15 calendar day timeframe required. 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 relevant requirements.
Citrus College has an established procedure to send the disbursement file to COD within 1-2 business days of each Federal Pell Grant Disbursement to ensure these files are sent within the required 15 calendar days. This was an isolated incident and all other Federal Pell Grant origination and disbursement files for 2020-2021 were sent correctly through COD within 15 calendar days. The following Corrective Action Plan has been initiated to ensure all origination and disbursement files are sent within 15 calendar days. Citrus College has implemented a scheduling project which will enable the District to schedule all origination and disbursement files to be sent at a minimum of once per week through TDClient to ensure all payment data is reported through COD within 15 calendar days of disbursement. During the implementation phase, the financial aid department will continue to ensure all disbursement files are sent/received successfully within 15 days of each disbursement and will regularly review for accuracy.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 2017. 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 June 18, 2018, which was (2986 days ago).
What is a management decision? →GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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