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 timely or accurately report enrollment status changes to the National Student Loan Data System (NSLDS) for students who received federal financial assistance; and (2) The College awarded federal financial assistance that exceeded the financial need of students.
 
Details about each item are provided in the Findings, Recommendations, and Views of Responsible Officials of the Auditee section of the transmittal.