Our audit identified matters that are considered reportable under Government Auditing Standards and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). These items included: (1) The College did not accurately report enrollment status changes to the National Student Loan Data System (NSLDS) for students who received federal financial assistance; and (2) The College’s risk assessment over protecting students’ financial aid information did not include all of the elements as required by federal regulations.
Details about each item are provided in the Findings, Recommendations, and Responses section of the transmittal.


Rockingham Community College-Statewide Federal Compliance Audit Procedures

PDF 1.5 MB - June 10, 2021

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