The New McClintock 90/10 Calculation Model is Now Available

By David B. McClintock, CPA | February 20, 2024

The U.S. Department of Education’s 2023 changes to the longstanding 90/10 rule introduces new hurdles for proprietary schools. Not only do the changes require schools to adopt a new model for calculating their 90/10, but they also make it more difficult to pass.

Use Our Model to Stay Compliant

At McClintock & Associates, we monitor critical rule changes like these and work to proactively prepare schools to stay compliant. We have developed a calculation model in response that addresses three main changes:

  • Updating new classifications of payments, including:
    1. VA and other federal programs in Numerator
    2. Allocating federal portion of non-federal agency funds to numerator, balance in denominator
    3. Properly applies Presumptive Rule
  • Aggregating student-by-student data calculated to comply with:
    1. New footnote disclosure requirements
    2. New eZ-Audit input requirements
  • Streamlining preparation by importing data exported from Student Information Systems

For more information about our 90/10 model, reach out to us directly. We’re always glad to hear from you.

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