Comment on FR Doc # 2026-14159

These comments relate to the 90/10 Revenue Calculation section of the eZ-Audit form. At a high-level, the required inputs in eZ-Audit should be limited to those required in Appendix C to Subpart B of Part 668. Additional data points, such as end of year credit balances by funding category, are not required under the regulations and create additional burden for the institution. Second, the Appendix C format requires that the disbursed and adjusted amounts be disclosed for each fund type. In the eZ-Audit template, the same is required; however, at the bottom of each section, the sum of the adjusted amounts for all fund types is further reduced by separate lines for adjustments (e.g. FSEOG matching funds, order of application, and funds returned to the Department/source). The adjustment lines are duplicative; they should either be required by fund type, or have the adjustments subtracted overall, but they cannot be in both places. The List of Federal Education Assistance for Proprietary Institutions of Higher Education To Include as Federal Revenue published in the Federal Register (originally 12/21/22, updated 3/9/26) does not list Americorps. However, in the eZ-Audit form Sections B and C (Federal funds paid either directly to the institution or the student), Americorps is listed as one of the drop down options for federal funds. This should be removed as it is not considered federal education assistance funds per the Federal Register.