We recommend that the Chief Operating Officer for Federal Student Aid (FSA) require USC to— 1.2 Review its records for the 6,062 students for whom the school reported that it applied professional judgment other than dependency override for award year 2019–2020 or award year 2020–2021 but were not included in our sample and (a) identify those students for whom it improperly adjusted the value of data items affecting AGI based on allowances or expenses unrelated to special circumstances, (b) provide FSA with a listing of the improperly disbursed Title IV funds and the records associated with those students for whom financial aid administrators improperly applied professional judgment, and (c) return the improperly disbursed Title IV funds to the Department.