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MSCHE | Verification of Compliance, Institutional Report 1

Middle States Commission on Higher Education 3624 Market Street, Philadelphia, PA 19104-2680

Phone: 267-284-5000 Fax: 215-662-5501 www.msche.org

Middle States Commission on Higher Education

Verification of Compliance with Accreditation-Relevant Federal Regulations

(Institutional Report Template)

The Middle States Commission on Higher Education, as a federally recognized accreditor, is

obligated to ensure that its candidate and member institutions comply with accreditation-relevant

federal regulations. This document is focused on the Commission’s verification of institutional

compliance in four areas:

1. Student identity verification in distance and correspondence education

2. Transfer of credit policies and articulation agreements

3. Title IV program responsibilities

4. Assignment of credit hours

In the event that one or more of these regulations do not apply to an institution, that institution

shall indicate that fact in the compliance document. Otherwise, all accredited and candidate

institutions should respond with regard to each of the areas.

These areas may also be reviewed as part of the self-study or periodic review process, especially

as they relate to the MSCHE Standards.

Please note that as additional guidance is received from the U.S. Department of Education, these

guidelines may be modified.

NOTE:

The template should be used to submit documentation as noted. The information boxes expand

as information is inserted. Appendices must be bookmarked in the document. Save the file as a

PDF to upload to the MyCHE portal.


Table of Contents

Student Identity Verification in Distance and Correspondence Education

Transfer of Credit Policies and Articulation Agreements

Title IV Program Responsibilities

Assignment of Credit Hours

Appendix A: FERPA & You Brochure

Appendix B: School Default Rates 3-Year FY2011, 2010, and 2009

Appendix C: A-133 for FY12, FY13, and FY14

Appendix D: U.S. Department of Education Final Audit Determination dated September 18,

2014

Appendix E: Prince George’s Community College Credit Hour Guide

Appendix F: Master Course Syllabus (MCS) for History (HST) 1410

Appendix G: Master Course Syllabus (MCS) for Radiography (RAD) 2950 – New Course

Appendix H: Snapshot of Fall 2014 Credit Course Schedule (Biology, English, and Mathematics

Course Listings)


The following report provides a review of institutional materials submitted by Prince George’s

Community College to document compliance with accreditation-relevant federal regulations.

This report provides verification to the Commission of institutional compliance in the following

areas:

1. Student identity verification in distance and correspondence education

2. Transfer of credit policies and articulation agreements

3. Title IV program responsibilities

4. Assignment of credit hours

Student Identity Verification in Distance and Correspondence Education

In accordance with 34 CFR 602.17(g), the Commission must verify that institutions have

effective procedures in place to ensure that the students who register in a distance or

correspondence education course are the same students who participate in and complete the

course, and receive the academic credit.

Institutions must provide the following documentation:

1. Written description of the method(s) used to ensure student identity verification in distance or

correspondence education courses. Include information related to the Learning Management

System (LMS) and integration with college-wide systems.

The College’s admission application requires prospective students to supply

identification information including demographic information, high school information,

and previous college attendance. The prospective student must certify that the

information supplied is accurate and complete. Upon admission to the College, each

student receives an acceptance letter and email sent to their home address and email

account from the Admissions and Records Office. The letter and email contain their

PGCC student ID number and instructions for activating their Owl Link student account.

The first time a student accesses the Owl Link system, he enters the credential provided

in the acceptance letter and email. After validation, the student is provided with their

Owl Link username. With this username, the student logs into the account using the

temporary password provided. The student is required to change the temporary password

to gain full access to the Owl Link Student Information and Registration System. Upon

registration in a credit course (whether face-to-face or online), students are assigned an

Owl Mail student email account. Notification and instructions to activate the Owl Mail

account are sent to the student’s personal email address provided on the initial

application. Owl Mail accounts not activated within 30 days of notification are disabled.

Owl Mail is the only email address faculty and staff use to interact electronically with

registered students.

The College uses Blackboard Learn as its learning management system for online

courses. Using an automated process, students are given access to online courses based

on the Owl Link Student Information and Registration System. The College uses single

sign-on authentication via the College’s Active Directory infrastructure to access the

Blackboard learning management system, the Owl Link Student Information and

Registration System, and other campus technologies. Thus, students enrolled in online

courses must use their secure Owl Link username and password to access their online

classes. To ensure online course communication is sent to the registered student, all

communication generated from within the Blackboard learning management system is

sent exclusively to the Owl Mail student email account.

In addition to the secure Owl Link username and password, many online faculty require

students to take one or more exams in an in-person, proctored environment. Most of

these exams are proctored in the College's on-campus Student Assessment Center. When

students appear in-person to take an exam, they are required to display a photo ID to

verify their identity. There are no additional fees associated with on-campus test

proctoring.

PGCC does not offer correspondence courses.

2. Written procedure(s) regarding the protection of student privacy in the implementation of such

methods. Include information related to the Family Education and Privacy Rights Act (FERPA)

and student record access and process for resetting student passwords.

The College’s policy is to protect and distribute student educational records and

personally identifiable information in accordance with the Family Education and Privacy

Rights Act. Written procedures regarding the protection of student privacy and records,

can be found in the Student Handbook and College Catalog. A hard copy of the Student

Handbook is provided to students via the College Life Services Office at the beginning of

each semester. The Student Handbook, College Catalog, and also the Protecting Your

Information web page are also available to students electronically on the College’s

website.

The Admissions and Records Office is responsible for ensuring privacy and protection of

student records in accordance with FERPA. To protect student privacy and records, the

College requires: (1) all official electronic correspondence be sent to the student via the

Owl Mail student email account, (2) students to present photo identification when

requesting information and services in person, and (3) students to submit the “Consent for

Access to Educational Records" form to grant records access to a third party.

Information from a student’s education record is not provided over the phone. The

Admissions and Records Office publishes the FERPA & You brochure (Appendix A) that

outlines the college’s FERPA guidelines and procedures for all college employees.

PGCC uses the Ellucian Colleague student information system. Employee access to

student records and information is restricted using Colleague security classes which

ensures employee access is granted based on job function. The Colleague security

classes are monitored and maintained by the Director of IT Security Services.

The Technology Services Help Desk manages all password reset requests. Students can

request password reset online, in-person, or via phone; however, password reset is done

via the automated password reset system. Online requests are submitted via the Owl

Link student account Help Desk website. To access the automated password reset

system, students are required to input two pieces of personal information (last name and

student number or SSN). Once validated, a password reset link is sent to the student’s

personal email address listed on the official student record. The student must login to

their personal email account to access the password reset link.

Phone password and in-person reset requests are directed to Technology Services Help

Desk technicians. Help Desk telephone protocol requires students to complete a three-

point student identity verification check (student identification number or last four of

social, full name and date of birth) prior receiving service. Once verified, the Help Desk

technician will generate a password reset link via the automated password reset system.

In-person password resets are handled by the Technology Services Help Desk in Bladen

Hall, Room 106. The in-person protocol requires students to provide a valid student

identification card to receive service by Help Desk technicians. Students who do not

have their student ID card are required to complete the three-point identity protocol used

for telephone requests. Once verified, the Help Desk technician will issue a password

reset via the automated password reset system. All password reset links are sent to the

student’s personal email address listed on the official student record.

Technology Services Help Desk has access to look up screens in the Colleague student

information system for the purposes of verifying student information, which adheres to

FERPA guidelines. Help Desk technicians are trained on FERPA procedures and sign a

confidentiality agreement that they will not use student information outside of their help

desk duties.

3. Written procedure(s) for notifying students about any projected additional charges associated

with student identity verification such as proctoring fees.

At this time, there are no additional charges associated with student identity verification.

4. Written procedure(s) indicating the office(s) responsible for the consistent application of student

identity verification procedures.

Technology Services in conjunction with the Admissions and Records Office are

responsible for the online student identity verification procedures. Admissions and

Records ensures system requirements based on FERPA regulations and Technology

Services staff implement the system procedures to adhere to these requirements. The

Director of Security is responsible for technology security procedures and protocols to

ensure consistent application of access to confidential and sensitive information.

eLearning Services is responsible for oversight of the online student identity verification

procedures. eLearning Services is responsible for coordinating with Admissions and

Records, Technology Services Help Desk, and the Director of IT Security Services to

prevent system or process changes that compromise online student identity verification

procedures.

As a result of this evaluation, the College’s Information Technology Privacy and Security

Policy was amended in November 2014 to include Section 10.10, Online Student Identity

Verification Standard. This standard outlines the online student identity verification

procedures and oversight. The policy is pending approval of the College’s Board of

Trustees.

Transfer of Credit Policies and Articulation Agreements

In accordance with 34 CFR 602.24(e), the Commission must confirm that an “institution has

transfer of credit policies that: (1) are publicly disclosed in accordance with section

668.43(a)(11); and (2) include a statement of criteria established by the institution regarding the

transfer of credit earned at another institution of higher education.”

Section 668.43(a)(11) states:

(a) Institutional information that the institution must make readily available to enrolled

and prospective students under this subpart includes, but is not limited to-

(11) A description of the transfer of credit policies established by the institution

which must include a statement of the institution’s current transfer of credit

policies that includes, at a minimum—

(i) Any established criteria the institution uses regarding the transfer of

credit earned at another institution; and

(ii) A list of institutions with which the institution has established an

articulation agreement.

In addition, the Commission must confirm that any articulation agreements with other

educational institutions are readily available to current and prospective students.


1. Written policies and procedures for making decisions about the transfer of credits earned

at other institutions, including all modes of delivery.

College policies and procedures for the transfer of credits earned at other institutions are

provided in the 2014-2015 Prince George’s Community College Catalog. Information is

also available on the College’s website.

Pages 14-15 of the catalog provides information as shown below:

Advanced Standing – Credit for Prior Learning

Students may be awarded credit for prior educational experiences in which college-level

learning may be verified through documentation or assessment. A maximum of 45 credit

hours may be transferred for any one associate degree, or which not more than 30 credits

may have been earned through nontraditional or noncollegiate sources.

Transfer Credit for Work at Other Colleges and Universities

Students who enroll at Prince George’s Community College after completing one or more

semesters at another college or university may be eligible to receive credit toward their

community college degree without regard to the age of the prior credits. The following

guidelines apply:

The student must request an evaluation by completing a Request for Transfer

Evaluation form available online or from the Admissions and Records Office or at

any extension center. The student must clearly indicate the curriculum to which the

incoming credits are to be applied and all institutions from which transcripts will

be coming.

The student must arrange to have official transcripts from United States colleges

previously attended sent to the Admissions and Records Office. No evaluation of

transfer credits will be done until official transcripts are received from each source

from which credits are to be transferred. Transcripts should be mailed to Prince

George’s Community College, Transfer Evaluator, 301 Largo Road, Largo, MD

20774.

Transcripts from colleges and universities outside the United States must be sent to

a college-recognized evaluation service such as World Education Service for

translation and credit recommendations. Email [email protected] for more

information.

All credits earned previously with passing grades are transferable provided they

are applicable to the student’s program of study at Prince George's Community

College (refer to program requirements in Chapter 8 of academic catalog).

However, the overall grade-point average for the courses transferred must be at

least 2.00.Note: No grade below a C will transfer from any out-of-state institution

when the student’s cumulative GPA at that institution was below a 2.00.

Prince George's Community College will honor waivers of required courses by the sending

institution due to the student’s demonstrated proficiency, but an equal number of credits

must be earned in other coursework in order to meet the published credit hour requirement

for graduation in the student's chosen program.

Transfer Evaluation Process

The Office of Admissions and Records is responsible for the evaluation of documents

submitted for transfer credit, regardless of the source. Evaluators use catalogs from other

colleges, a state-wide shared list of equivalencies, recommendations from entities such as

The American Council on Education and the College Board, military transcripts, and

recommendations from other nationally recognized accrediting bodies in order to provide

an accurate evaluation. In cases where the course comes from an accredited source, but

for which no equivalency can be determined, course descriptions may be forwarded to the

academic department

responsible for the course content area for a determination of equivalency and

transferability. International transcripts are evaluated in accordance with the

recommendations made by AACRAO or WES or other external groups approved to

evaluate such documents.

Students who believe that a course has been unfairly evaluated by the Office of Admissions

and Records may appeal directly to the chair of the academic department responsible for

that course’s subject area for a second evaluation. Any outcome disagreements at this level

will be directed to the academic dean over the content area and, ultimately, to the vice-

president for Academic Affairs, whose decision is final.

Credit for Nontraditional Learning:

Work and Military Experience A maximum of 30 college credits may be awarded for various educational and training

activities conducted by such noncollegiate organizations as the military, businesses and

government agencies, and proprietary schools. In general, the college conforms to the

credit recommendations of the American Council on Education (ACE), which has

undertaken the evaluation of noncollegiate learning experiences available through

industry and various government agencies as published in The National Guide, available

through ACE. The college also will grant credit for military training that has been

evaluated by the Office of Educational Credit and Credentials of ACE. For further

information or assistance, contact the Admissions and Records Office, email

[email protected] if you have questions.

Credit for Military Training

To receive credit for military training, students must complete the Request for Transfer

Evaluation form, attach a copy of the DD-214 and have military transcripts (AARTS,

SMARTS, CCAF) sent to the Admissions and Records Office. Note: Students receiving

veterans’ educational benefits are required by the Department of Veterans Affairs to do

this before the end of their second semester of attendance to avoid interruption of benefit

payments.

Credit Through Examination:

AP, IB, and CLEP Examinations

Students may earn nontraditional credit through three national testing programs. The

College Board’s Advanced Placement program (AP), available to high school students,

gives the opportunity to enter college with credit already earned toward a degree. The

International Baccalaureate (IB) accomplishes the same thing. The College-Level

Examination Program (CLEP) affords that same opportunity to adults who have expertise

in a subject.

Students who wish to have their AP, IB, or CLEP results evaluated for transfer credit

should have official score reports sent directly to the college’s Office of Admissions and

Records and complete a Request for Transfer Evaluation form, also available from that

office.

For more information, including a current listing of AP, IB, or CLEP exams honored by

the college for award of credit, contact the Office of Admissions and Records, Bladen Hall,

Room 126, or e-mail [email protected].

Challenge Examinations

Students who wish to earn college credit by demonstrating their prior mastery of the

content of certain courses may participate in the college’s Challenge Examination

Program. Challenge examinations are prepared and graded by college faculty members

and administered by Student Assessment Services. If a passing score is obtained, credit is

granted for the course, although no grade is assigned and the credit awarded is designated

on the student’s transcript as having been earned by examination. A 15-credit limit per

degree exists for portfolio and challenge exams. For further information, including a list of

available examinations, contact Student Assessment Services, Bladen Hall, Room 100, or

call 301-322-0147.

Credit Through Examination/Portfolio Restrictions

A student may not use a credit-through-examination procedure, which includes CLEP,

challenge or competency examinations, or portfolio assessment, for the purpose of

improving a grade or removing a withdrawal or incomplete from the academic record. A

15-credit limit per degree exists for any combination of portfolio or challenge exams.

In addition, pages 398-404 of the catalog specify the Statewide General Education and

Transfer Policy for the state of Maryland.

2. Public disclosure of the policy for transfer of credit. Document the URL and the catalog

location of this information; include other publications, if available.

Transfer credit policy is disclosed on pages 14-15 and 398-404 of the 2014-2015 Prince

George’s Community College Catalog.

https://www.pgcc.edu/uploadedFiles/Pages/Admissions_and_Registration/PGCC%202014-

15%20Catalog_p-web.pdf

In addition, information is available at the following websites:

Consumer Information

https://www.pgcc.edu/About_PGCC/Consumer_Info/Transfer_of_Credit.aspx.

Admissions and Records

https://www.pgcc.edu/Admissions_and_Registration/Applying_to_PGCC/Transfer_Students.

aspx

https://www.pgcc.edu/uploadedFiles/Pages/Admissions_and_Registration/Paying_for_Colle

ge/Transfer%20credit%20Eval%20request%20-%20Nov%205,%202012.pdf

3. Procedures that indicate the office(s) responsible for the final determination of the

acceptance or denial of transfer credit.

Please reference the above-mentioned response to Item 1 and pages 14-15 of the 2014-

2015 Prince George’s Community College Catalog. These provide the procedures for the

final determination of the acceptance or denial of transfer credit in the section “Transfer

Evaluation Process.” Procedures specify the sequence of responsibility of the following

offices and employees: Admissions and Records, academic department chairpersons,

academic deans, and the vice president for Academic Affairs, whose decision is final.

4. A published and accessible list of institutions with which the institution has established

an articulation agreement. Document the URL and publication location of this

information.

Articulation agreements with other institutions are accessible to current and prospective

students. The listing of articulated agreements is published in the locations shown below.

Additionally, paper copies of these agreements are located in the Office of Academic

Affairs and relevant divisional offices.

(1) Chapter 10, Transfer Opportunities, pages 367-368 of the 2014-2015 Prince George’s

Community College Catalog –

https://www.pgcc.edu/uploadedFiles/Pages/Admissions_and_Registration/PGCC%202014-15%20Catalog_p-web.pdf


https://www.pgcc.edu/About_PGCC/Consumer_Info/Transfer_of_Credit.aspx

https://www.pgcc.edu/Admissions_and_Registration/Applying_to_PGCC/Transfer_Students.aspx

https://www.pgcc.edu/Admissions_and_Registration/Applying_to_PGCC/Transfer_Students.aspx

https://www.pgcc.edu/uploadedFiles/Pages/Admissions_and_Registration/Paying_for_College/Transfer%20credit%20Eval%20request%20-%20Nov%205,%202012.pdf

https://www.pgcc.edu/uploadedFiles/Pages/Admissions_and_Registration/Paying_for_College/Transfer%20credit%20Eval%20request%20-%20Nov%205,%202012.pdf

https://www.pgcc.edu/uploadedFiles/Pages/Admissions_and_Registration/PGCC%20201

4-15%20Catalog_p-web.pdf

(2) Transfer Programs and Opportunities page of the College website -

http://www.pgcc.edu/Programs_and_Courses/Academic_Affairs/Transfer_Programs___

Opportunities.aspx

(3) Transfer Opportunities page of the College website -

http://www.pgcc.edu/Admissions_and_Registration/Advising/Transfer_Info/Transfer_Op

tions.aspx.

Title IV Program Responsibilities

In accordance with 34 CFR 602.16(a)(1)(x), the Commission must review the institution’s record

of compliance with its Title IV program responsibilities to determine if that record suggests the

institution may not be in compliance with Commission standards and requirements. The

Commission is particularly interested in reviewing significant deficiencies and material

weaknesses that have been identified and any corrective action plans that have been developed to

address those deficiencies and material weaknesses.


1. Formal documentation from the U.S. Department of Education regarding the institution’s

cohort default rate for the three most recent years. Provide the most recent three-year

rates and/or two-year rates supplied by the U.S. Department of Education.

The most recent three-year rate is 13.7%. See Appendix B, School Default Rates 3-Year

FY2011, 2010, and 2009.

2. Reports on compliance from U.S. Department of Education in regard to the cohort default

rate.

Not applicable. Reports or notices from the U.S. Department of Education are sent to

institutions whose rates are at or above 30%.

3. External audits of federal programs (A-133) for the past three years. Include the complete

single audit report (A-133) for the most recent three years as an appendix, even if

included in other documentation.

In past years, the College responded to material weaknesses and deficiencies emanating

from the audit findings for FY12 and FY13. In FY12, the College received an

unqualified opinion. In FY13, the College received a qualified opinion due to repeat

findings. Following a change in leadership and staffing; an aggressive review of current

procedures; and implementation of enhanced processes to support compliance

requirements, the College received an unmodified opinion, the same as an unqualified



http://www.pgcc.edu/Programs_and_Courses/Academic_Affairs/Transfer_Programs___Opportunities.aspx

http://www.pgcc.edu/Programs_and_Courses/Academic_Affairs/Transfer_Programs___Opportunities.aspx

http://www.pgcc.edu/Admissions_and_Registration/Advising/Transfer_Info/Transfer_Options.aspx

http://www.pgcc.edu/Admissions_and_Registration/Advising/Transfer_Info/Transfer_Options.aspx

opinion which is the highest rating possible and indicates full compliance with federal

financial aid regulations and requirements. See Appendix C: Independent Auditor’s

Report on Compliance dated October 6, 2014.

4. Relevant correspondence from U.S. Department of Education such as program reviews

and any actions to limit, suspend, or terminate the institution’s eligibility to participate in

Title IV. Include institutional responses, if applicable.

See Appendix D: U.S. Department of Education Final Audit Determination dated

September 18, 2014.

Assignment of Credit Hours

In accordance with 34 CFR 602.24(f), the Commission “must conduct an effective review and

evaluation of the reliability and accuracy of the institution’s assignment of credit hours.”

Specifically, the Commission must review the institution’s policies and procedures for

determining the credit hours awarded as well as the application of the institution’s policies and

procedures to its programs and coursework, and make a “reasonable determination of whether

the institution’s assignment of credit hours conforms to commonly accepted practice in higher

education.”

Institutions must provide the follow documentation:

1. Written policies and procedures for credit hour assignment covering all types of courses,

disciplines, programs, degree levels, formats, and modalities of instruction. Include each

policy that documents the assignment of credit hours specific to the types noted above.

Specify the location of the policy in the catalog and website. The following should be

clearly indicated:

o Academic period ( e.g.,15 weeks plus one week exam over two semesters)

o Recommended instructional time (e.g., three 50-minute sessions or two 75-minute

session per week)

o Recommended out-of-class time requirements (e.g., twice in-class time)

Prince George’s Community College (PGCC) implements the written statement about credit

hour assignment for all types of courses, disciplines, programs, associate degrees, certificates,

formats, and modalities of instruction. The Assignment of Credit Hour statement shown below

is from page 38 of the 2014-2015 College Catalog, which is located on the PGCC website. A

slightly more expanded version of the statement is found on page 2 of the Credit Hour Guide

(Appendix E), which is a reference for faculty about the procedures associated with the

assignment of credit hours. The Credit Hour Guide was developed in Summer/Fall of 2011 and

implemented in Spring and Fall 2012. It has been followed by faculty in all credit courses since

Fall 2012.

2. Evidence that the institution’s credit hour policies and procedures are applied consistently

across the full range of institutional offerings. If the institution is required to obtain

approval from the relevant State Department of Education, compliance with this

requirement should be documented. Other evidence must include:

o documentation from recent academic program reviews;

o new course or program approvals;

o documentation for registration software/systems that ensure a consistent schedule

of courses based on the credit hour assignment;

o academic calendars and/or schedules , and course matrices; and

o documentation of adherence to credit hour requirements, consistent with federal

regulations, from a system, or disciplinary organization; etc.

Assignment of Credit Hours at PGCC is directly aligned with the creation and updating

of Master Course Syllabi (MCS). The MCS for each credit course delineates how the

required credit hours are achieved in that course. The first page of each MCS contains a

section called “Credit Hour Explanation” with a general statement about the number of

clock hours required for the course and how those hours correspond with instructional,

lab, and/or out-of-class work. This same statement appears on the syllabus distributed to

the students. One of the final sections of the MCS, called “Accounting for Credit Hour

Requirement,” provides more detailed information about the number of hours of work

expected of a typical student in the course and across the modalities in which the course

is offered. This section is not shared with students but is used by all faculty teaching the

course. The MCS for HST 1410 is attached as an example (Appendix F). Detailed

information about how to complete these sections of the MCS is contained in the Credit

Hour Guide.

These two sections on the assignment of credit hours were incorporated into all MCS for

Fall 2012 and are reviewed and updated every two years as part of the cyclical review of

MCS. If needed, credit hour information may be updated at other times if course changes

warrant an update. When an MCS is changed, it is the responsibility of the division dean

to ensure that all credit hour information is up-to-date and accurately follows the

College’s guidelines and definition. All MCS are posted on the College’s portal.

All new course proposal submissions to the Curriculum Committee must include both a

New Course Proposal Form and a Master Course Syllabus which delineate how the

requirements for credit hours are to be met in that course. The MCS is attached for

Radiography (RAD) 2950, which was submitted to the Curriculum Committee as a new

course proposal in Fall 2014 (Appendix G). When a new program is proposed, the same

forms must be submitted for all new courses in that program to ensure adherence to

Credit Hour Guidelines.

A snapshot of the Credit Course Schedule for Fall 2014 is attached as demonstration of

the College’s adherence to its definition of Credit Hour (Appendix H).

3. A description and evidence of the processes used by the institution to review periodically

the application of its policies and procedures for credit hour assignment. Indicate the

individual(s) and/or entities responsible for the final review and approval.

Page 8 of the Credit Hour Guide describes the review process as follows:

Review Cycle for Credit Hour Assignments

All master course syllabi are reviewed on a two-year cycle, but may also be changed

if substantive course changes are required earlier than two years. Based on the

schedule established for the review, department faculty meet to review the current

syllabi, then submit requested changes to the Curriculum Committee, following

review and approval by the divisional dean, who ensures consistency of format. If

any learning outcomes, program outcomes, and/or linked assignments are changed,

these changes must be reviewed and approved by the assessment coaches, again to

ensure fidelity across all courses and programs. All syllabi were last reviewed in

Fall 2014 and Winter 2015. The respective divisional dean completes a final review

prior to posting the revised syllabus on the College Portal.

Furthermore, page 8 of the Credit Hour Guide indicates that there is a review process

established for reviewing the credit hour process. This process will be initiated in Spring

2015 by the Academic Council.

Review of Credit Hour Processes

During the semester following the completion of the full review of MCS, the

Academic Council assesses the processes and procedures for effectiveness and

consistency and makes recommendations for changes to the vice president for

Academic Affairs. Changes are incorporated into the Credit Hour Guide.

4. A list of the courses and programs that do not adhere to the federal definition of credit

hour or its equivalent as specified in the MSCHE Credit Hour Policy (e.g., online or

hybrid, laboratory, studio, clinical, internship, independent study, and accelerated format)

and evidence that such variations in credit hour assignment conform to commonly

accepted practice in higher education.

o Each course or program that does not adhere to the federal definition should be

specified and supporting evidence that it conforms to commonly accepted practice

should be provided using the criteria described above in Item 2.

All credit programs and courses at PGCC adhere to the federal definition.

Appendix A: FERPA & You Brochure

Appendix B: School Default Rates 3-Year FY2011, 2010, and 2009

Appendix C: A-133 for FY12, FY13, and FY14

PRINCE GEORGE'S COMMUNITY COLLEGE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND NOTES TO

THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS JUNE 30, 2012

FEDERAL GRANTOR/PASS-THROUGH GRANTOR/PROGRAM TITLE CFDA Number

Federal Grant Number/Pass through Grantors, Grantors Number

7-2-11 to 6-30-12

Expenditures

U.S. DEPARTMENT OF EDUCATION

Student Financial Aid - Cluster

Federal Pell Grant Federal Direct Student Loans Federal Pell Administrative Allowance Federal College Work Study ACG (Academic Competitiveness Grant) SEOG Federal Job Locator

84.063 84.268 84.063 84.033 84.375 84.007 84.033

P063P101559/ P063P111559 P268K111559 P063Q111559 P033A111771 P375A101559 P007A111771 P033A111771

$ 21,862,035 12,987,239

8,472 197,923

(1,314) 332,895

19,726

Total Student Financial Aid - Cluster $ 35,406,976

TRIO - Cluster Student Support Services Upward Bound

84.042A 84.047A

P042A100664 P047A080357

358,909 216,557

Total TRIO - Cluster 575,466

Pass-through from MSDE: CTE Reserve Fund Grant, Hospitality FY 11 Tech Prep FY 12 Tech Prep FY 11 Perkins Program Improvement FY 12 Perkins Program Improvement CTE Reserve Fund Grant, Radiology

84.048 84.243 84.243 84.048 84.048 84.048

125153 115350 125136 115350 125136 125153

4,515 460

5,944 71,319

517,440 16,100

Pass-through from MHEC: MCACGP Diverse Male Student Academy 84.378A MCACGP 11-113 30,850

Pass-through from MDLLR: Adult Education and Family Literacy Services 84.002A POOB2400038 997,686

TOTAL U.S. DEPARTMENT OF EDUCATION 37,626,756

NATIONAL SCIENCE FOUNDATION

NSF Step Up To Success NSF Cyberwatch Phase II

47.046 47.076

DUE-0630628 DUE-0902747

(29,361) 1,034,528

Pass-through from University of Maryland: MSP2 Pipeline Math Science 47.076 DUE-0831970 223,743

TOTAL NATIONAL SCIENCE FOUNDATION 1,228,910

DEPARTMENT OF HEALTH AND HUMAN SERVICES

Take the Challenge 93 HHSP233200800575P 1,825

Pass-through from MSDE: FY 12 Access to Child Care Careers (AC3) Access to Child Care Careers (AC3) MDSE Infant & Toddler Pre-Service

93.575 93.575 93.575

124655 900826 SG800232

62,131 (758) (567)

TOTAL DEPARTMENT OF HEALTH AND HUMAN SERVICES 62,631

39

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

FEDERAL GRANTOR/PASS-THROUGH GRANTOR/PROGRAM TITLE CFDA Number

Federal Grant Number/Pass through Grantors, Grantors Number

7-2-11 to 6-30-12

Expenditures

INTERNAL REVENUE SERVICE

Vita Maryland Cash Campaign 21.009 V12034 6,000

TOTAL INTERNAL REVENUE SERVICE 6,000

TOTAL EXPENDITURES OF FEDERAL AWARDS $ 38,924,297

NOTE 1: BASIS OF PRESENTATION

The accompanying schedule of expenditures of federal awards includes the federal grant activity of Prince George's Community College under programs of the federal government for the year ended June 30,2012. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Because the schedule presents only a selected portion of the operations of Prince George's Community College, it is not intended to and does not present the financial position, change in net assets or cash flows of Prince George's Community College.

NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(A) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-21 , Cost Principles for Educational Institutions, wherein certain types of expenditures are not allowable or are limited as to reimbursements.

(B) Pass-through entity identifying numbers are presented where available.

NOTE 3: SUBRECIPIENTS

Of the federal expenditures presented in the schedule, the College provided federal awards to subrecipients as follows:

Amount Provided to CFDA Number Program Name Subrecipients

47.076 NSF Cyberwatch Phase II $ 427,601

40

··BONDBEEBE ••ACCOUNTANTS & ADVISORS

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Board of Trustees Prince George's Community College Largo, MD 20772-2199

We have audited the financial statements of Prince George's Community College (the College) as of and for the year ended June 30,2012 and have issued our report thereon dated September 28,2012. We conducted our audit in accordance with auditing standards generally accepted in the United States of America, and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

Internal Control Over Financial Reporting

Management of the College is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audit, we considered the College's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements but not for the purpose of expressing an opinion on the effectiveness of the College's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the College's internal control over financial reporting.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis.

Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the College's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or otller matters that are required to be reported under Government Auditing Standards.

We noted certain matters that we reported to management of the College in a separate letter dated September 28,2012.

A PROFESSIONAL CORPORATION WITH OFFICES IN BETHESDA, MD AND ALEXANDRIA, VA

41

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEIVIENTS PERFORMED IN


This report is intended for the information and use of the Board of Trustees, management and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.

A Professional Corporation Bethesda, MD September 28,2012

42

··BONDBEEBE •••lCCOUNTANTS tic ADVISORS

INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR PROGRAM AND ON INTERNAL

CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133


Compliance

We have audited the compliance of Prince George's Community College (the College) with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that could have a direct and material effect on each of the College's major federal programs for the year ended June 30, 2012. The College's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of the College's management. Our responsibility is to express an opinion on the College's compliance based on our audit.

We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and periorm the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the College's compliance with those requirements and periorming such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of the College's compliance with those requirements.

In our opinion, the College complied, in all material respects, with the requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2012. However, the results of our auditing procedures disclosed instances of noncompliance with those requirements, which are required to be reported in accordance with OMB Circular A-133 and which are described in the accompanying schedule of findings and questioned costs as items 12-01, 12-02, 12-03, 1204 and 12-05.

Internal Control Over Compliance

Management of the College is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and periorming our audit, we considered the College's internal control over compliance with the requirements that could have a direct and material effect on a major federal program to determine the auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OIVlB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the College's internal control over compliance.


43


CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMS CIRCULAR A-133

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of de'ficiencies, in internal control over compliance, SUCl1 that tl1ere is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any de'ficiencies in internal control over compliance that we consider to be material weaknesses, as de'fined above. However, we identi'fied certain deficiencies in internal control over compliance that we consider to be significant deficiencies as described in the accompanying schedule of findings and questioned costs as items 12-01, 12-02, 12-03, 12-04 and 12-05. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

The College's responses to the findings identi'fied in our audit are described in the accompanying schedule of findings and questioned costs. We did not audit the College's responses and, accordingly, we express no opinion on the responses.

This report is intended solely for the information of the Board of Trustees, management and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.

A Professional Corporation Bethesda, MD September 28,2012

44

PRINCE GEORGE'S COMMUNITY COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS

FOR THE YEAR ENDED JUNE 30, 2012

SECTION 1 - SUMMARY OF AUDITORS' RESULTS Unqualified QuaIifietf

~~ ~ _,·· __ ._h.

Adverse "<~<,,,.J1l$,,cJAime,L",,,,,,, Financial statements

Type of auditors' report issued IX r r r Yes No None Reported

Internal control over financial reDortin~

Material weakness(es) identified? r IX Significant deficiencies identified that are not considered to be

r r' [X',material weakness(es)? Noncompliance material to financial statements noted? r IX

Internal control over major programs?(Federal awards) Material weakness(es) identified? r IX Significant deficiencies identified that are not considered to be

IX' r rmaterial weaknesses? Unaualified Qualified Adverse Disclaimer

Type of auditors' report issued on compliance IX: r r rfor maior Dro~rams

Yes No . None Reported Any audit findings disclosed that are required to be reported in

IX r raccordance with OMB Circular A133 Section .510(a)? Identification of Maior Proarams ,

CFDA Numbers Name of f\ederal Proaram or Cluster 1 , .,

84.007, 84.033, 84.063, 84.268, 84.375 U.S. Dept. of Education - Student Financial Aid Cluster

Dollar threshold used to distin~uish between Type A and Type B pro~rams: $778112

'I Ve~ I No Auditee aualified as low-risk auditee? I L I [)(

SECTION 11- FINANCIAL STATEMENT FINDINGS:

I Reference INumber

None.

45

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Reference Number

Questioned Costs

Student Financial Aid Cluster

Criteria:

An institution shall require each applicant whose application is selected by the central processor, based on edits specified by the Department of Education (DOE), to verify the information specified in 34 CFR section 668.56. The institution shall also require applicants to verify any information used to calculate an applicant's Expected Family Contribution (EFC). Information that must be verified or updated is adjusted gross income, U.S. income tax paid, aggregate number of family members in the household and number of family members in the household who are enrolled as at least half-time students in postsecondary educational institutions.

Statement of Condition:

During our testing of the College's compliance on Special Test & Provisions - Verifications, with respect to the above criteria, we noted two instances where the College did not resolve conflicting information that impacted the calculation of the applicant's EFC.

Perspective Information:

Had the application been resubmitted as a result of the verification process, the College would have identified a change in the student's award eligibility.

Cause:

Properly identifying conflicting information is important for any financial aid student. In this case, the conflicting information was not investigated.

Effect or Potential Effect:

An applicant's EFC changed from $2,769 to $1,816, thus the applicant was eligible to receive an additional $900 in Pell grants. Another applicant's EFC changed from $0 to $495, thus the applicant was over awarded $50 in Pell grants.

Recommendations:

All inconsistent information should be reprocessed to ensure that it does not impact an applicant's award eligibility. Additionally, periodic reviews should be performed by the department to ensure that verified information has been completed and reprocessed.

Views of Responsible Officials and Planned Corrective Actions:

$95012-01

We concur with the recommendation. A quarterly internal audit plan will be developed where financial aid students will be randomly selected for review. This internal review will include verification of eligibility and confirmation that all information has been completed and processed correctly.

46


Reference Number

Questioned Costs


Criteria:

All institutions receiving Pell grants submit Pell payment data to DOE through the Common Origination and Disbursement System (COD). An institution must report student payment data within 30 calendar days after the institution makes a disbursement.

Statement of Cond ition:

During our testing of the College's compliance on Reporting, with respect to the above criteria, we noted an instance where the College did not report the student payment data to COD within the required timeframe.


Reporting to COD ensures that changes to Pell payment data with respect to individual students are recorded in a timely manner.

Cause:

Cross checking the disbursement with COD is important within the required time. While random cross checks are being done, often one is missed.


The institution did not report a Pell disbursement in the amount $2,082, within the required timeframe.

Recommendations:

Institutional disbursements of Pell funds should be spot checked to ensure that timely reporting to COD has been achieved.


$2,08212-02

We concur with tile recommendation. All Pell disbursements will be checked against COD within 15 days of disbursement. A monthly reconciliation of disbursements against COD will be performed.

47


Reference Number

Questioned Costs


Criteria:

Based on 34 CFR section 674.9, a determination must be made for each student's eligibility or ineligibility for a Federal Pell Grant.


During our testing of the College's compliance on Eligibility - Pell, with respect to the above criteria, we noted that a student was awarded a Pell grant in excess of tl1e amount for which he was eligible.


Pell grants are determined based on a eligibility factors such as Cost of Attendance (COA), EFC and enrollment status.

Cause:

The required institutional verification processes were not followed which resulted in an over award of Title IV funds.


The College over awarded a student $550 in a Pell grant.

Recommendations:

Disbursements of Pell grants should be spot checked to ensure the accuracy of the award with respect to a student's award eligibility.


$55012-03

Accuracy of award with respect to a student's eligibility will be part the quarterly internal audit.

48


Reference Number

Questioned Costs


Criteria:

The College must return the balance of Title IV assistance retained for institutional charges as of the student's withdrawal date in accordance with 34 CFR section 668.22(g).


During our testing of the College's compliance on Special Tests and Provisions - Return of Title IV Funds, with respect to the above criteria, the College incorrectly calculated an amount to be returned.


The amount returned by the College did not take into account the unearned institutional charges.

Cause:

In this case, the return of Title IV calculation and approval process was overlooked.


The institution incorrectly calculated the amount to be returned as $510 instead of the correct amount, which was $412.

Recommendations:

Return of Title IV calculations should be spot checked to maintain quality control and issues noted in the past should be re-visited during this review.


$9812-04

All return of Title IV calculations will be performed by the Financial Aid Office within 15 days of being made aware of the student's withdrawal. The calculations will then be forwarded to Financial Services for final review and sign-off. The return of Title IV calculations will be included as part of the college's quarterly internal audit.

49


Reference Number

Questioned Costs


Criteria:

(A)When a recipient of Title IV grant or loan assistance witl1draws from an institution during a payment period, the institution must determine the amount of Title IV aid earned by the student as of the student's withdrawal date.

(B)The College is required to return funds to the program within 45 days of the date a student officially withdraws or the date an institution determines that a student has unofficially withdrawn, in accordance with 34 CFR section 668.22U).


During our testing of the College's compliance on Special Tests and Provisions - Return of Title IV Funds, with respect to the above criteria, we noted an instance of non-compliance.


The withdrawal date used for a Return of Title IV calculation was March 23,2012 instead of the correct date, which was March 3, 2012. Due to the use of an incorrect withdrawal date, the College did not return program funds within the required timeframe.

Cause:

As stated above, the return of Title IV calculation was not verified and corrected.


(A) As a result of using an incorrect withdrawal date, the College should return an additional $257 to the program.

(B)The College did not return Title IV funds in the amount of $837, within the required timeframe.

Recommendations:

Calculations of amounts for the return of Title IV funds should be spot checked to maintain quality control and issues noted in the past should be re-visited during this review.


$1,09412-05

The College recognizes that the current return of Title IV procedure needs improvement. With the implementation of quarterly internal audits and a review of all return of Title IV calculations by Financial Services should eliminate errors and identify any weaknesses in the new procedure. Custom reports are being created to assist in the identification of federal aid students that have withdrawn or show an indication of a possible unofficial withdrawal.

50

PRINCE GEORGE'S COMMUNITY COLLEGE SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS


SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS

Reference 11-01

Although there was a conflict of information, a student's Institutional Student Information Record (ISIR) was not reprocessed. Had the application been reprocessed, the College would have determined that a student was eligible for a Pell grant.

Status:

Appropriate correction was made to the account and additional training was provided regarding the treatment of conflicting information. Management realizes that this continued to be a problem and is addressing it with the implementation of internal quarterly reviews.

Reference 11-02

(A) The College is required to return funds to a program within 45 days of the date a student officially withdraws or the institution determines that a student has unofficially withdrawn.

(8) The College must determine the withdrawal date for a student who withdraws without providing notification to the College no later than 30 days after the end of the earlier of (1) payment period, (2) academic year in which the student withdrew, or (3) educational program from which the student withdrew.

(C) The College must return the balance of Title IV assistance retained for institutional charges as of the student's withdrawal date.

(0) The percentage of a payment period completed is determined by dividing the total number of calendar days in the payment period into the number of calendar days completed in that period as of the student's withdrawal date.

Status:

(A) No additional action on the part of the college was necessary for this account. Management acknowledges that the return of Title IV procedure is inadequate and is therefore, making major changes by including an additional level of review. The College was unsuccessful in obtaining edit reports to assist with the identification of students witl1drawn or reported as non-attending.

(8) No additional action on the part of the College was necessary for this account.

(C) Funds were returned for this account.

(0) Correction was made to the calculation of this student account.

Reference 11-03

An institution must review and document a student's award eligibility prior to disbursing funds. Recalculations are required for changes in student enrollment status for students who do not begin or never attend classes. Although the College requires its instructors to submit Q grades by the census date, the College did not consider award revisions for those students whose instructors submitted Q grades after the prescribed timeframe.

Status:

Recalculations were performed for the students identified. Management worked with the academic community to address the importance of reporting unofficial withdrawals/non-attendance within the required timeframe.

51


Reference 11-04

The College did not consider repeated courses in determining satisfactory academic progress (SAP); therefore, incorrectly deemed a student not to be SAP compliant for the Spring 2011 semester.

Status:

Appropriate adjustments were made.

52


THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS JUNE 30, 2013

Federal Grant Number/Pass 7-1-12 to

FEDERALGRANTO~PASS~HROUGH through Grantors, 6-30-13 GRANTO~PROGRAM TITLE CFDA Number Grantors Number ExEenditures


Student Financial Aid - Cluster P063P 111559/

Federal Pell Grant 84.063 P063P121559 $ 20,311,011 Federal Direct Student Loans 84.268 P268K111559 12,557,731 Federal Pell Administrative Allowance 84.063 P063Q 121559 74,342 Federal College Work Study 84.033 P033A121771 233,705 SEOG 84.007 P007A121771 292,886 Federal Job Locator 84.033 P033A121771 28,284

Total Student Financial Aid - Cluster

TRIO - Cluster Upward Bound 84.047A P047A080357 83,415 Student Support Services 84.042A P042A100664 356,625 FY13 Upward Bound 84.047A P047A121386 164,540 Veterans Upward Bound 84.047A P047V120185 87,668

Total TRIO - Cluster

Pass-through from MSDE: CTE Reserve Electronic Medical Records &

Bar-Coded Medication Administration 84.048 134938 18,831 FY 12 Perkins Program Improvement 84.048 125136 65,699 FY 13 Perkins Program Improvement 84.048 134792 532,450

Subcontract with PGCPS: FY 13 Perkins Program Improvement 84.048 125418 6,553

Pass-through from MHEC: MCACGP Diverse Male Student Academy 84.378A MCACGP 11-113 24, 192

Pass-through from MD DLLR: Adult Education and Family Literacy Services 84.002A POOP3400160 1,057,480

TOTAL U.S. DEPARTMENT OF EDUCATION


Research and Development - Cluster Cyberwatch, Phase II 47.076 DUE-09027 4 7 851,784 National CyberWatch: Cybersecurity Education

Solutions for the Nation 47.076 DUE-1204533 768,916

Pass-through from Howard University: Partnership for Reduced Dimensional

Materials 47.049 DMR-1205608 12,361

Pass-through from University of Maryland: MSP2 Pipeline Math Science 47.076 DUE-0831970 91,401

Total Research and Development - Cluster

TOTAL NATIONAL SCIENCE FOUNDATION

$ 33,497,959

692,248

35,895,412

1,724,462

1,724,462

40


FEDERAL GRANTORIPASS-THROUGH GRANTORIPROGRAM TITLE

DEPARTMENT OF DEFENSE

Subcontract with University of Texas at San Antonio Cyberwatch: MidAtlantic Regional Collegiate

Cyber Defense Competition

TOTAL DEPARTMENT OF DEFENSE

DEPARTMENT OF LABOR

INsTEP - Information Technology Education & Career Pathways

Federal Grant Number/Pass through Grantors,

CFDA Number Grantors Number

12.300 FA8750-12-2-0100

17 .282 TC-23859-12-60-A-24

7-1-12 to 6-30-13

Expenditures

15,000

190,320

15,000

TOTAL DEPARTMENT OF LABOR 190,320

US DEPARTMENT OF AGRICULTURE

Pass-through from MSDE: Summer Food Service Program

TOTAL US DEPARTMENT OF AGRICULTURE

DEPARTMENT OF HEALTH AND HUMAN SERVICES

Take the Challenge

Pass-through from MSDE: Child Care Career and Professional

Development Fund

TOTAL DEPARTMENT OF HEALTH AND HUMAN SERVICES


Subcontract with HRDC I Maryland Cash Campaign VITA Maryland Cash Campaign

TOTAL INTERNAL REVENUE SERVICE

10.559 2,211

2,211

93 HHSP233200800575P 967

93.575 134552 46,606

47,573

21.009 V13106 7,000

7,000



The accompanying schedule of expenditures of federal awards includes the federal grant activity of Prince George's Community College for the year ended June 30, 2013. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Because the schedule presents only a selected portion of the operations of Prince George's Community College, it is not intended to and does not present the financial position, change in net assets or cash flows of Prince George's Community College.

41



(A) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-21, Cost Principles for Educational Institutions, wherein certain types of expenditures are not allowable or are limited as to reimbursements.




CFDA Number

47.076

47.076

Program Name

NSF Cyberwatch Phase II

NSF National Cyberwatch: Cybersecurity Education Solutions for the Nation

Amount Provided to Subrecipients

$ 721,610

264,087

42

••BoNDBEEBE •• ACCOUNTANTS & ADVISORS

REPORT ON INTERNAL CONTROL OVER FtNANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN



We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the business-type activities, the discretely presented component component unit, and each major fund of Prince George's Community College (the College), a component unit of Prince George's County, Maryland as of and for the year ended June 30, 2013, and the related notes to the financial statements, which collectively comprise the College's basic financial statements and have issued our report thereon dated September 30, 2013.


In planning and performing our audit of the financial statements, we considered the College's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the College's internal control. Accordingly, we do not express an opinion on the effectiveness of the College's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.


As part of obtaining reasonable assurance about whether the College's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.


~21 43



Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

A Professional Corporation Bethesda, MD September 30, 2013

44


INDEPENDENT AUDITORS' REPORT ON COMPUANCE WITH REQUtREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR PROGRAM AND ON INTERNAL



Report on Compliance for Each Major Federal Program

We have audited Prince George's Community College (the College)'s compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have direct and material effect on each of the College's major federal programs for the year ended June 30, 2013. The College's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs.

Management's Responsibility

Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs.

Auditor's Responsibility

Our responsibility is to express an opinion on compliance for each of the College's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the College's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the College's compliance.


45



Basis for Qualified Opinion on the Student Financial Aid Cluster

As described in the accompanying schedule of findings and questioned costs, the College did not comply with requirements regarding the Student Financial Aid Cluster as described in Findings 2013-01 through 2013-03 in the accompanying schedule of findings and questioned costs. The College did not comply with requirements regarding the following:

Program (or Compliance Finding Number CFDA Number Cluster) Name Reguirement

84.033, 84.007, Student Financial Eligibility - Eligibility 2013-01 84.063, 84.268 Aid Cluster for Individuals

Special Tests & 84.033, 84.007, Student Financial Provisions -

2013-02 84.063, 84.268 Aid Cluster Verification

Special Tests & 84.033, 84.007, Student Financial Provisions - Return

2013-03 84.063, 84.268 Aid Cluster of Title IV Funds

Compliance with such requirements is necessary, in our opinion, for the College to comply with the requirements applicable to that cluster.

Qualified Opinion on Student Financial Aid Cluster

In our opinion, except for the noncompliance described in the Basis for Qualified Opinion paragraph, the College, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on the Student Financial Aid Cluster for the year ended June 30, 2013.

Unmodified Opinion on Each of the Other Major Federal Programs

In our opinion, the College complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its other major federal programs identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs for the year ended June 30, 2013.

Other Matters

The results of our auditing procedures disclosed other instances of noncompliance, which are required to be reported in accordance with OMB Circular A-133 and which are described in the accompanying schedule of findings and questioned costs as items:

Program (or Compliance Finding Number CFDA Number Cluster) Name Reguirement

84.033, 84.007, Student Financial Eligibility - Eligibility 2013-04 84.063, 84.268 Aid Cluster for Individuals

Special Tests & Provisions -

84.033, 84.007, Student Financial Enrollment 2013-05 84.063, 84.268 Aid Cluster Reporting

46



Our opinion on each major federal program is not modified with respect to these matters. The College's response to the noncompliance findings identified in our audit is described in the accompanying schedule of findings and questioned costs. The College's response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.

Report on Internal Control Over Compliance

Management of the College, is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the College's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the College's internal control over compliance.

Our consideration of internal control over compliance was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified certain deficiencies in internal control over compliance that we consider to be material weaknesses and significant deficiencies.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as items 2013-01, 2013-02 and 2013-03 to be material weaknesses.

A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as items 2013-04 and 2013-05 to be significant deficiencies.

The College's response to the internal control over compliance findings identified in our audit is described in the accompanying schedule of findings and questioned costs. The College's response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other purpose.

A Professional Corporation Bethesda, MD September 30, 2013

47



Significant deficiencies identified that are not considered to be material weakness es ?

Internal control over ma·or ro rams? Federal awards Material weakness es identified? Significant deficiencies identified that are not considered to be

material weaknesses?

84.007, 84.033, 84.063, 84.268

r r r (g"·

pc

r pc

r

47.076 National Science Foundation - Research and Develo ment Cluster

84.002A U.S. Department of Education - Adult Education and Family Literary Services

SECTION II - FINANCIAL STATEMENT FINDINGS:

Number

I Reference I

48


SECTION Ill - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Reference Questioned Number Costs


Criteria:

Based on 34 CFR section 668.34, a student must meet Satisfactory Academic Progress (SAP) requirements in order to be eligible for Student Financial Aid.

Condition:

During our testing of the College's compliance on Eligibility -Eligibility for Individuals, with respect to the above criteria, we noted multiple instances where Student Financial Aid was awarded to students who were not SAP compliant.


(A) A group of students granted conditional SAP were restricted to a predetermined number of classes or credits to be eligible for Student Financial Aid. The College disbursed awards in excess of the eligible number of classes or credits.

(B) Student Financial Aid eligibility for a group of students granted conditional SAP, were to be re-evaluated after Fall 2012, as financial aid eligibility for the subsequent semester was predicated on meeting predetermined benchmarks. Although the students did not meet the required criteria, aid for subsequent semesters was awarded and disbursed.

Cause of the Condition:

The students' academic performance was not verified against the predetermined benchmarks or conditions and appropriate adjustments were not made.


Students should have been deemed ineligible, therefore; Student Financial Aid in the amount of $86,667, was improperly awarded.

Recommendations:

Students granted conditional SAP should be separately identified and monitored to ensure that Student Financial Aid awarded and disbursed complies with eligibility requirements.


The College concurs with this recommendation. Conditional SAP approval will be monitored by Financial Aid at the end of each payment period to ensure all conditional SAP students are complying with their specific requirements.

13-01 $86,667

49


Reference Questioned Number Costs


Criteria:

An institution shall require each applicant whose application is selected by the central processor, based on edits specified by the Department of Education (DOE), to verify the information specified in 34 CFR section 668.56. An institution shall require applicants to verify any information used to calculate an applicant's Expected Family Contribution (EFC) that the institution has reason to believe is inaccurate.

Condition:

During our testing of the College's compliance on Special Test & Provisions - Verification, with respect to the above criteria, timely identification of errors were not noted resulting in students receiving aid who would have been deemed ineligible or would have modified eligibility.


As a result of prior year non-compliance, the College utilized a third-party provider to assist in the internal review process to ensure that the verification process was accurately and properly completed. As a result of their procedures, multiple instances of non-compliance were identified.


Student files were missing documents, not properly completed and/or not properly modified based on verification responses.


The errors resulted in $367, 789 of improper financial aid awarded.

Recommendations:

The College should continue to utilize the third-party provider to assist with timely identification of issues. Additionally, cause of errors should be evaluated to determine whether policies or procedures should be added or modified.


The College continues to use the third party provider for verification services to assist in identifying these types of issues. Financial aid staff will resolve issues as they are identified within the next business day.

13-02 $367,789

50




Criteria:

When a recipient of Title IV grant and loan assistance withdraws from an institution during a payment period, the institution must determine the amount of Title IV aid earned by the student as of the student's withdrawal date.

Condition:

During our testing of the College's compliance on Special Test & Provisions - Return of Title IV Funds, with respect to the above criteria, timely identification of errors were not noted or appropriately adjusted.


As a result of prior year non-compliance, the College utilized a third-party provider to assist in the internal review process to ensure that the Return of Title IV Funds process was accurately and properly completed. As a result of their procedures, multiple instances of non-compliance were identified.


Components used to calculate Return of Title IV Funds were incorrectly identified, including the determination of whether students were initially eligible for aid as a result of uncorrected Verification issues.


The errors resulted with improperly computed Return of Title IV. As the College elected to address this issue concurrently with Finding 13-02, the aggregate error is reflected in Finding 13-02.

Recommendations:

The College should continue to utilize the third-party provider to assist with timely identification of issues. Additionally, the cause of errors should be evaluated to determine whether policies or procedures should be added or modified.


The College concurs with this recommendation. 13-03 N/A

51




Criteria:

Based on 34 CFR section 674.9, a determination must be made for each student's eligibility or ineligibility for a Federal Pell Grant.

Condition:

During our testing of the College's compliance on Eligibility - Pell, with respect to the above criteria, we noted two students whose Pell Grant were incorrectly computed.


Pell grants are determined based on various eligibility factors such as Cost of Attendance (COA), Expected Family Contribution (EFC) and enrollment status.


The students' enrollment status was incorrectly identified.


Use of incorrect enrollment data resulted in $1,387 of Pell awards that were improperly awarded.

Recommendations:

Disbursement of Pell grants should be spot checked to ensure the accuracy of the award with respect to a student's award eligibility.

Views of Res~onsible Officials and Planned Corrective Actions:

The College concurs with this recommendation and, in addition, will review and correct process rules used within the software to confirm that the correct enrollment status is used.

13-04 $1,387

52




Criteria:

Student Financial Aid is generally based on financial need. Financial need is defined as the student's Cost of Attendance (COA) minus financial resources reasonably available.

Condition:

During our testing of the College's compliance on Eligibility -Eligibility for Individuals, with respect to the above criteria, we noted multiple instances where students were assigned Cost of Attendance that was inconsistent with their demographic information.


Factors such as COA, Expected Family Contribution (EFC) and enrollment status affect a student's need and eligibility.


COA assigned to the students was based on defaults rather than verified against actual calculations.


While awards for the student's identified were not affected, use of incorrect COA could potentially affect the type and amount of awards.

Recommendations:

Prior to award packaging, student factors should be verified to ensure consistency with current information.


The College concurs with this recommendation. 13-05 N/A

53




Reference 12-01

Testing of the College's compliance on Special Test & Provisions - Verification, resulted with two instances where the College did not resolve conflicting information that impacted the calculation of the applicant's EFC.

Status:

While a quarterly audit plan was developed with a randomly selected sample of financial aid students, it was later decided that the College would hire a third-party consulting firm to verify and audit financial aid students.

Reference 12-02

Testing of the College's compliance on Reporting resulted with an instance where the College did not report the student payment data to COD within the required timeframe.

Status:

All Pell disbursements are checked against COD within 15 days of disbursement. Monthly reconciliations of disbursements are performed.

Reference 12-03

Testing of the College's compliance on Eligibility- Pell, resulted with an instance where a Pell grant was awarded in excess of the eligible amount.

Status:

As mentioned above, the College has hired third party consulting firm to verify and assist financial aid in compliance to federal regulations.

Reference 12-04

Testing of the College's compliance on Special Tests & Provisions - Return of Title IV Funds, resulted with an instance where the College incorrectly calculated an amount to be returned.

Status:

Both Financial Aid and Financial Services are checking the calculations for R2T 4 to verify the calculation has been done correctly.

Reference 12-05

Testing of the College's Compliance on Special Tests & Provisions - Return of Title IV Funds, resulted with an instance where the College used an incorrect component causing the College not to return program funds within the required timeframe.

Status:

Both Financial Aid and Financial Services are checking the calculations for R2T 4 to verify the calculation has been done correctly.

54


THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2014

Federal Grant Number/Pass 7-1-13 to

FEDERAL GRANTOR/PASS-THROUGH through Grantors, 6-30-14 GRANTOR/PROGRAM TITLE CFDA Number Grantors Number Ex~end itu res


Student Financial Aid - Cluster P063P121559/

Federal Pell Grant 84.063 P063P131559 $ 20,911,326 Federal Direct Student Loans 84.268 P268K111559 12,005,769 Federal Pell Administrative Allowance 84.063 P063Q131559 2,567 Federal College Work Study 84.033 P033A131771 283,815 SEOG 84.007 P007A131771 290, 141 Federal Job Locator 84.033 P033A131771 4,864

Total Student Financial Aid - Cluster

TRIO - Cluster Student Support Services 84.042A P042A 100664 279,281 FY13 Upward Bound 84.047A P047A121386 193,643 Veterans Upward Bound 84.047A P047V120185 231,866

Total TRIO - Cluster

Pass-through from MSDE: FY 13 Perkins Program Improvement 84.048 134792 44,058 FY 14 Perkins Program Improvement 84.048 144649 570,980 FY14 CTE Reserve: Pediatric/Neonatal Patient

Care Simulation Upgrade 84.048 144650 20,000

Pass-through from MD DLLR: Adult Education and Family Literacy Services 84.002A POOP3400160 24,462 FY14 Adult Education and Family Literacy

Services 84.002A POOP4400156 1, 141,880

TOTAL U.S. DEPARTMENT OF EDUCATION


Research and Development - Cluster Cyberwatch, Phase II 47.076 DUE-0902747 129,482 National CyberWatch: Cybersecurity Education

Solutions for the Nation 47.076 OUE-1204533 1,274,711

Pass-through from Howard University: Partnership for Reduced Dimensional

Materials 47.049 DMR-1205608 19,580 NSF Center for Integrated Quantum Materials 47.049 DMR-1231319 303

Pass-through from University of Maryland: MSP2 Pipeline Math Science 47.076 OUE-0831970 171,031

Total Research and Development - Cluster

TOTAL NATIONAL SCIENCE FOUNDATION

DEPARTMENT OF LABOR

INsTEP - Information Technology Education & Career Pathways 17.282 TC-23859-12-60-A-24 655,125

Pass-thru from Maryland Workforce Corporation MWCACE 17.283 2013-162 18,817

TOTAL DEPARTMENT OF LABOR

$ 33,498,482

704,790

36,004,652

1,595,107

1,595,107

673,942

42


FEDERAL GRANTOR/PASS-THROUGH GRANTOR/PROGRAM TITLE

DEPARTMENT OF DEFENSE

Subcontract with University of Texas at San Antonio Cyberwatch: MidAtlantic Regional Collegiate

Cyber Defense Competition

Federal Grant Number/Pass through Grantors,

CFDA Number Grantors Number

12.300 FA8750-12-2-0111

7-1-13 to 6-30-14

Expenditures

16,000

TOTAL DEPARTMENT OF DEFENSE

DEPARTMENT OF JUSTICE

16,000

Violence Prevention Center at Prince George's Community College 16.525 2013-WA-AX-0017 36,058

TOTAL DEPARTMENT OF JUSTICE

US DEPARTMENT OF AGRICULTURE

36,058

Pass-through from MSDE: Summer Food Service Program

TOTAL US DEPARTMENT OF AGRICULTURE

DEPARTMENT OF HEAL TH AND HUMAN SERVICES

Take the Challenge

Pass-through from MSDE: Child Care Career and Professional

Development Fund

10.559 4,066

4,066

598

93.575 144818 42,548

TOTAL DEPARTMENT OF HEALTH AND HUMAN SERVICES 43,146


Subcontract with HRDC I Maryland Cash Campaign VITA Maryland Cash Campaign

TOTAL INTERNAL REVENUE SERVICE

21.009 V14139 5,000

5,000



The accompanying schedule of expenditures of federal awards includes the federal grant activity of Prince George's Community College for the year ended June 30, 2014. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Because the schedule presents only a selected portion of the operations of Prince George's Community College, it is not intended to and does not present the financial position, change in net position or cash flows of Prince George's Community College.

43



(A) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMS Circular A-21, Cost Principles for Educational Institutions, wherein certain types of expenditures are not allowable or are limited as to reimbursements.




CFDA Number

47.076

47.076

Program Name

NSF: Cyberwath, Phase II

NSF: National Cyberwatch: Cybersecurity Education Solutions for the Nation

Amount Provided to Subrecipients

$ 74,619

373,888

44





We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the business-type activities, the discretely presented component component unit, and each major fund of Prince George's Community College (the College), a component unit of Prince George's County, Maryland as of and for the year ended June 30, 2014, and the related notes to the financial statements, which collectively comprise the College's basic financial statements and have issued our report thereon dated October 6, 2014.


In planning and performing our audit of the financial statements, we considered the College's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the College's internal control. Accordingly, we do not express an opinion on the effectiveness of the College's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.


As part of obtaining reasonable assurance about whether the College's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.


45



Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

A Professional Corporation Bethesda, MD October 6, 2014

46





Report on Compliance for Each Major Federal Program

We have audited Prince George's Community College (the College)'s compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and material effect on each of the College's major federal programs for the year ended June 30, 2014. The College's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs.

Management's Responsibility

Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs.

Auditor's Responsibility

Our responsibility is to express an opinion on compliance for each of the College's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the College's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the College's compliance.

Opinion on Each Major Federal Program

In our opinion, the College, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2014.

A PROFESSIONAL CORPORATION WITH OFFICES JN BETHESDA, MD AND ALEXANDRIA, VA

47



Other Matters

The results of our auditing procedures disclosed instances of noncompliance, which are required to be reported in accordance with OMB Circular A-133 and which are described in the accompanying schedule of findings and questioned costs as items:

Program (or Finding Number CFDA Number Cluster} Name Com~liance Reguirement

84.033, 84.007, Student Financial Special Tests & Provisions -2014-01 84.063, 84.268 Aid Cluster Return of title IV Funds

84.033, 84.007, Student Financial Special Tests & Provisions -2014-02 84.063, 84.268 Aid Cluster Return of title IV Funds

84.033, 84.007, Student Financial Eligibility - Eligibility for 2014-03 84.063, 84.268 Aid Cluster Individuals (FSEOG)

84.033, 84.007, Student Financial Special Tests & Provisions -2014-04 84.063, 84.268 Aid Cluster Verifications

84.033, 84.007, Student Financial Matching, Level of Effort, 2014-05 84.063, 84.268 Aid Cluster Earmarking

Our opinion on each major federal program is not modified with respect to these matters. The College's response to the noncompliance findings identified in our audit is described in the accompanying schedule of findings and questioned costs. The College's response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.

Report on Internal Control Over Compliance

Management of the College is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the College's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the College's internal control over compliance.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and question costs as items 2014-01, 2014-02, 2014-03 2014-04 and 2014-05 to be significant deficiencies.

48



The College's response to the internal control over compliance findings identified in our audit is described in the accompanying schedule of findings and questioned costs. The College's response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other purpose.

A Professional Corporation Bethesda, MD October 6, 2014

49



Significant deficiencies identified that are not considered to be material weakness es ?

Noncom liance material to financial statements noted?

Internal control over ma·or ro rams? Federal awards Material weakness es identified? Significant deficiencies identified that are not considered to be

material weaknesses?

SECTION 11- FINANCIAL STATEMENT FINDINGS:

Number

I Reference I

r r r

r

IX

r IX

pc

50


SECTION Ill - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Reference Number Questioned Costs


Criteria:

The College is not required to treat a student who ceases attendance in a module (course) as a withdrawal, if the College obtains written confirmation from the student of their intent to attend a module that begins later in the same payment period or period of enrollment.

Condition:

During our testing of the College's compliance on Special Tests & Provisions - Return of Title IV Funds, with respect to the above criteria, timely identification and calculation of Return of Title IV (R2T 4) was not completed for one student.


The College did not obtain written confirmation of attendance and incorrectly determined the student's completed class attendance.


A student, enrolled in two module courses, unofficially withdrew from their first course prior to the start of their second course. After beginning attendance in their second course, the student then unofficially withdrew. The student should have been deemed a withdrawal, since the College did not obtain written confirmation of the student's intent to attend the second module. Additionally, the student should have been deemed a withdrawal after failing to complete their second course. Instead, the College deemed the student ineligible for R2T4 by determining that the student's completed attendance was greater than 60% by incorrectly combining the student's attendance from both courses.


A portion of the student's Pell grant should have been returned to the program.

Recommendations:

The College should identify students enrolled in module courses and implement procedures, in the event of withdrawals, to request confirmation of attendance and to begin R2T 4 calculations, as appropriate.


The College concurs with the recommendation and will implement a process to request and track Intent to Return Confirmations for students that withdraw from a modular course but are still enrolled in a course that has not yet started. The College's withdrawal policy permits students to withdraw online as well as in person.

2014-01 $404

51


Reference Number Questioned Costs Student Financial Aid Cluster

Criteria:

The College must determine the withdrawal date for a student who withdraws without providing notification to the College no later than 30 days after the end of the earlier of the (1) payment period or period of enrollment, (2) academic year in which the student withdrew, or (3) educational program from which the student withdrew in accordance with 34 CFR section 668.220).

Condition:

During our testing of the College's compliance on Special Test and Provisions - Return of Title IV Funds, with respect to the above criteria, we noted two instances where timely determination for Return of Title IV was not met.


Although the College had documentation of the student's last date of attendance, the timing in Return of Title IV determination and subsequent return of funds were not made within the prescribed timeframe.


(A) A systematic internal report used to assist the student financial aid department to identify possible Return of Title IV funds, did not reflect this student until a later date in the semester even though the student had officially withdrawn from the College.

(B) While the student was reflected in the systematic internal report, communication between the student and the financial aid department regarding the student's aid cancellation and subsequent reinstatement contributed to the delay. Based on the date of aid reinstatement, the College did not take timely action and prepare a Return of Title IV calculation.


Return of Title IV determination was not performed within the required timeframe.

Recommendations:

Internal reports should be independently verified and reviewed to maintain quality control and to ensure completeness and accuracy of the report.


The College concurs with the recommendation and will implement a procedure where it will be required to validate accuracy of the internal reports with every software update. Software updates occur various times throughout the year.

2014-02 $1,591

52



Criteria:

The FSEOG program provides grants to eligible undergraduate students. Priority is given to Federal Pell recipients who have the lowest expected family contributions.

Condition:

During our testing of the College's compliance on Eligibility - Eligibility for Individuals, with respect to the above criteria, we noted one instance where an eligible student was not awarded FSEOG but whose application appears to have been completed prior to other students who received FSEOG funding.


File completion dates were compared for FSEOG recipients against possible eligible recipients and noted that one student should have received FSEOG funding based on their file completion date.


Unknown.


The student was eligible to receive an FSEOG award.

Recommendations:

Comparison of file completion dates with respect to need and eligibility should be re-assessed to ensure compliance in the spirit of FSEOG awarding guidance.

Views of Res12onsible Officials and Planned Corrective Actions:

The College concurs with the recommendation and will refine the packaging rules used to award FSEOG to include taking into consideration the application receipt date. Reports will be run on a regular basis to ensure eligible students are being awarded to those with the greatest need on a first come, first served basis.

2014-03 $600

53



Criteria:

An institution shall require each applicant whose application is selected by the central processor, based on edits specified by the Department of Education (DOE), to verify the information specified in 34 CFR section 668.56. An institution shall require applicants to verify any information used to calculate an applicant's Expected Family Contribution (EFC) that the institution has reason to believe is accurate.

Condition:

During our testing of the College's compliance on Special Test & Provisions - Verification, with respect to the above criteria, timely identification of an error not noted resulted in a student receiving aid who would have modified eligibility.


Information provided by the student contained inconsistent data when compared with the student's Institutional Student Information Record (ISIR).


The error was as a result of oversight.


The error resulted with an overaward.

Recommendations:

The College should continue to utilize the third-party provider to assist with timely identification of issues. Additionally, the College should spot check files as oversight for its third-party provider.


The College concurs with the recommendation and will review the quality assurance measures currently being used to ensure each sampling selected for review will include a pro-rated share of verifications done by our third party provider versus those done by college employees.

2014-04 $533

54



Criteria:

An institution must use at least seven percent of the sum of its initial and supplemental Federal Work Study allocations for an award year to compensate students employed in community services activities unless waived by the Secretary of Education.

Condition:

During our testing of the College's compliance on Matching, Level of Effort, Earmarking, with respect to the above criteria, we noted that the College's expenditures for Federal Work Study students employed in community service activities did not meet the minimum threshold.


Compensation of Federal Work Study students assigned for community service activities was insufficient to meet the minimum requirement.


Federal Work Study students deemed to be employed in community service activities were incorrectly identified.


The College did not expend the required minimum amount.

Recommendations:

The College should continually assess placement of its Federal Work Study students and systematically review related expenditures to ensure that requirements are met.


The College concurs with the recommendation and will perform reconciliations for the Federal Work Study program after each bi-weekly payroll period to ensure compliance with both placement requirements and overall expenditures.

2014-05 $7,897

55




Reference 13-01

Testing of the College's compliance on Eligibility - Eligibility for individuals, resulted with multiple instances where Student Financial Aid was awarded to students not meeting satisfactory academic progress requirements.

Status:

The College reviewed students with an approved Satisfactory Academic Progress (SAP) appeal at the end of each payment period. It was during the review process a determination was made to change the SAP policy to no longer allow conditional approvals. In 2014, the Policy and Procedures Manual was updated to reflect the changes. The manual was updated using language and standards that are easier to follow, apply, track and understand. We continue to work with Technology Services to further develop reports and processes that allows for more accurate review and tracking SAP appeal students.

Reference 13-02

Testing of the College's compliance on Special Test & Provisions - Verification, resulted with students receiving aid who would have been deemed ineligible or would have modified eligibility.

Status:

The College continues to use a third party consultant to provide verification services and communication with students. Training of staff in "best practices" and regulatory changes is on-going.

Reference 13-03

Testing of the College's compliance on Special Test & Provisions - Return of Title IV Funds, resulted with untimely identification of errors or were not appropriately adjusted.

Status:

The College continues to use a third party consultant to provide verification and student communication. In addition, the College has established a Grade Task Force to review and revise the definition and use of grades and the reporting of non-attendance. We continue to communicate to faculty and staff the importance of notifying Admissions and Records when a student has unofficially withdrawn.

Reference 13-04

Testing of the College's Compliance on Eligibility - Pell, resulted with two students whose Pell Grant were incorrectly computed.

Status:

Periodic and monthly quality assurance measures are taken the the Director of Financial Aid. Student files are randomly selected and reviewed to ensure the accuracy of awards. The Financial Aid Office continues to partner with Student Accounting and Technology Services to develop a more accurate and automated solution with a static census date for the disbursement of funds.

Reference 13-05

Testing of the College's Compliance on Eligibility - Eligibility for Individuals, resulted with multiple instances where students were assigned cost of attendance that was inconsistent with their demographic information.

56


Status:

With the assistance of the Technology Services department, reports are generated from the Colleague system to identify over award an award mismatch of students. This report is run prior to the disbursement of aid. In the Colleague system, there has been revised budget categories developed to implement and correctly identify cost of attendance and any inconsistencies that my exist.

57

Appendix D: U.S. Department of Education Final Audit Determination dated September

18, 2014


Appendix E: Prince George’s Community College Credit Hour Guide

Appendix F: Master Course Syllabus (MCS) for History (HST) 1410

PRINCE GEORGE'S COMMUNITY COLLEGE

ACADEMIC AFFAIRS

MASTER COURSE SYLLABUS HST 1410 History of the US I Michael Henry 2/15/12

Course Designator and Title Prepared by Date

Darlene Antezana 2/15/12 Carolyn F. Hoffman 2/15/12

Department Chairman Date Instructional Dean Date

COURSE DESCRIPTION:

HST 1410 surveys the major personalities and events that have shaped the United States from

the colonial settlements through the Civil War and Reconstruction. The course examines the

political, social, and economic forces that molded American society. Attention is focused on

the origins and experiences of the American people from diverse ethnic groups and cultural

backgrounds. The course will also examine national developments that paved the way for both

problems and achievements of the United States in contemporary times. Prerequisite: Reading

proficiency.

CREDIT HOUR EXPLANATION

At Prince George’s Community College, for all credit courses, students are expected to spend a

minimum of 37.5 combined hours of instructional time and related coursework time per credit

hour. This course is a 3 credit course. This course achieves the minimum of 112.5 hours of

instructional time by requiring 37.5 hours of instructional time and 75 hours of student work

outside of instructional time.


COURSE OUTCOMES:

Students passing this course will be able to accomplish all of the outcomes listed below.

Students will demonstrate their attainment of these outcomes through the planned assessments. So, for each course learning

outcome, indicate briefly the planned assessment tools, such as cases, essay, multiple choice questions, etc

Courses seeking general education status must address all pertinent general education outcomes in the below alignment.

Upon successful completion of this course, the student will be able to:

Course Outcome Program Outcome # Measurable

Outcomes

Planned Assessments

1 Compare and contrast the reasons for

settlement and the development of the

English colonies in the 17th and 18th

centuries.

N/A* 1.1, 1.2, 1.3,

1.4, 2.4, 3.1,

4.1, 4.2, 5.1,

6.1, 6.2

Exam #1 (Midterm), analytical

essay, quizzes, class

discussions, research paper

[please note that students will

have a choice of one of the five

course outcomes to write their

paper]

2 Identify and explain how colonial political,

economic, and social development led to

the American Revolution and the U.S.

Constitution.

1.1, 1.2, 1.3,

1.4, 2.4, 3.1,

4.1, 4.2, 5.1,

6.1, 6.2

Exam #1 (Midterm), analytical



3 Compare and contrast the political parties’

positions on constitutional issues in the first

half of the 19th century.

1.1, 1.2, 1.3,

1.4, 2.4, 3.1,

4.1, 4.2, 5.1,

6.1, 6.2

Exam #2 (Final), analytical



4 Identify and explain the events that defined

American continental expansion in the first

half of the 19th century.

1.1, 1.2, 1.3,

1.4, 2.4, 3.1,

4.1, 4.2, 5.1,

6.1, 6.2




5 Identify and evaluate the economic, social,

and political institutions that eventually

divided the nation and led to the Civil War.

1.1, 1.2, 1.3,

1.4, 2.4, 3.1,

4.1, 4.2, 5.1,

6.1, 6.2




*Because this course can serve as a gen. ed. elective in multiple programs and is not part of any

single program, this column is not applicable.

RANGE OF SUBJECT MATTER -- MODEL COURSE OUTLINE:

The major topics and concepts to be considered in this course include:

Exploration

Jamestown

Massachusetts Bay

Puritans

Indentured servitude

Chattel slavery system

Native Americans

French and Indian War

American Revolution

Declaration of Independence

Articles of Confederation

U.S. Constitution

Formation of a two-party political system

Louisiana Purchase

War of 1812

Era of Good Feelings

Compromise of 1820, 1850

Age of Jackson

National Bank

Indian Removal

Nullification Crisis

Mexican-American War

Formation of the second political party system

Kansas-Nebraska Act

Republican Party

Dred Scott Case

John Brown’s Raid

Election of 1860

Civil War

Emancipation Proclamation

13th Amendment

Reconstruction

EVALUATION OF STUDENT PERFORMANCE:

Each instructor will assign at least five grades. These grades should require at minimum:

One midterm exam

One final exam

Three analytical essays

One out-of-class research paper (10-page minimum)

Class work (quizzes, class discussions, homework)

Instructors may also require other assignments such as book reviews. The percentage allotted

to each method of evaluation will be left to the discretion of the professor, but the writing

assignments collectively, should account for at least 50 percent of the grade. The final exam

will count for no more than 30 percent of the final grade.

ACCOUNTING FOR CREDIT HOUR REQUIREMENT

*(THIS SECTION APPEARS ONLY ON MASTER SYLLABI, AND IS NOT TO BE

DISTRIBUTED TO STUDENTS) Face-to-face classes

Assignment/Assessment Clock Hours

In-class instruction, including:

1) Mid-term exam

2) Final exam

37.5 hours

One mid-term exam 6 hours studying out of class

One final exam 6 hours studying out of class

Three analytical essays 12 hours for research and writing

One research paper 20 hours for research and writing

Preparation for classwork 15 hours

Assigned readings 45 hours of reading, taking notes, etc.

Total hours=141.5hours

Online classes


1) Mid-term exam

2) Final exam

3) Discussion Boards

4) Reading and taking notes on

course modules

37.5 total

2 hours of writing

2 hours of writing

15 hours

18.5 hours

One mid-term exam 6 hours of studying out of class

One final exam 6 hours of studying out of class





Total hours=141.5 hours

Hybrid


1) In-class time

2) Mid-term exam

3) Final exam

4) Reading and taking notes on

course modules

37.5 total

15 hours

2 hours of writing

2 hours of writing

18.5 hours

One mid-term exam 6 hours of studying out of class

One final exam 6 hours of studying out of class





Total hours=141.5 hours

INSTRUCTIONAL MATERIALS:

Textbook such as : Alan Brinkley, The Unfinished Nation: A Concise History of the American

People

Films, handouts, and primary documents will also be assigned throughout the course of the

semester.

Appendix G: Master Course Syllabus (MCS) for Radiography (RAD) 2950 – New Course

PRINCE GEORGE'S COMMUNITY COLLEGE

ACADEMIC AFFAIRS

MASTER COURSE SYLLABUS

RAD 2950: Cross Sectional Anatomy Catherine L. McGee 11/16/14

Course Designator and Title Prepared by Date

Joyce Lockwood 11/19/2014 Angela D. Anderson 11/19/2014

Department Chairperson Date Instructional Dean Date

COURSE DESCRIPTION:

This course is a comprehensive review of all anatomical body systems in cross section as it

relates to sectional imaging modalities such as computed tomography and magnetic resonance

imaging. Course content includes a review of anatomical landmarks, a comparison of normal

versus abnormal anatomy, and pathological processes. Prerequisite: Certification or eligibility in

appropriate supporting discipline or permission of Radiography Program Director.

CREDIT HOUR EXPLANATION

At Prince George’s Community College, for all credit courses, students are expected to spend a

minimum of 37.5 combined hours of instructional time and related coursework time per credit

hour. This course is a 3 credit course. This course achieves the minimum of 112.5 hours of

instructional time by requiring 37.5 hours of instructional time and 75 hours of student work

outside of instructional time.

COURSE OUTCOMES:

Students passing this course will be able to accomplish all of the outcomes listed below.

Students will demonstrate their attainment of these outcomes through the planned

assessments. So, for each course learning outcome, indicate briefly the planned

assessment tools, such as cases, essay, multiple choice questions, etc.

If a course is part of multiple programs/certificates, connections to the most important

program must be included, but connections to all relevant programs and certificates is

preferred (electives should not be included). Chairs/Faculty should select the

program/certificate outcome(s) that provides the best fit to a certain course outcome. The

number and the actual program/certificate outcome(s) (statement) must be included

Courses seeking general education status must address all pertinent measurable

outcomes in the below alignment. If this is not a General Education course, connections

to MOs should only be made if there is a natural connection.

Program/Certificate Name: N/A

Program Outcomes: N/A

Upon successful completion of this course, the student will be able to:

Course Outcomes Program

Name:

N/A

Measurable

Outcome

Planned Assessment

1 Interpret anatomical structures on

cross sectional images in the trans-

axial, coronal, sagittal and oblique

planes for all body systems.

N/A 2.3 Written final exam

2 Select anatomical landmarks used

for positioning, centering, and

determining scanning parameters for

computed tomography and magnetic

resonance imaging examinations.


3 Differentiate the relationship of

anatomical structures in cross

section compared to plain film

radiography.


4 Differentiate between normal and

abnormal anatomy including

anatomical variations caused by

pathologies.


RANGE OF SUBJECT MATTER -- MODEL COURSE OUTLINE

A. Introduction to sectional anatomy

1. Comparison of traditional and sectional anatomy

2. Review of body planes, directional terms, body cavities and their associated membranes

3. Regional terminology

B. Traditional Anatomical review of major body sections (listed below) compared to sectional

anatomy in the transverse, sagittal and coronal planes as demonstrated through sectional

images. Abnormal anatomical variants are also presented in each section.

1. Sectional anatomy of the thorax

2. Sectional anatomy of the abdomen

3. Sectional anatomy of the pelvis

4. Sectional anatomy of the head

5. Sectional anatomy of the vertebral column, spinal cord, and neck

6. Sectional anatomy of the upper extremity

7. Sectional anatomy of the lower extremity

EVALUATION OF STUDENT PERFORMANCE

Weekly quizzes and exams.

Written assignments.

Midterm and final examinations.

ACCOUNTING FOR CREDIT HOUR REQUIREMENT

*(THIS SECTION APPEARS ONLY ON MASTER SYLLABI, AND IS NOT TO BE

DISTRIBUTED TO STUDENTS)

Face-to-face classes

Assignment/Assessment Clock hours

Instruction/participation in class activities 37.5

Reading/studying for quizzes/exams 45.0

Written assignments 10

Homework assignments 10

Review media materials (videos, power points, etc.) 10

Total

Hours:

112.5

INSTRUCTIONAL MATERIALS

Textbooks and resources such as:

Applegate, E.J., The sectional anatomy learning system: Applications. St. Louis, MO: Saunders

Elsevier.

Applegate, E.J., The sectional anatomy learning system: Concepts. St. Louis, MO: Saunders

Elsevier.

Elsevier Evolve online resources.

See Program Director for current required resources.

Appendix H: Snapshot of Fall 2014 Credit Course Schedule (Biology, English, and

Mathematics Course Listings)

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