If attendance cannot be established by the financial aid office, 100% of the student’s aid must be returned, including aid that applied to institutional charges and aid that was delivered to the student. (In the case where the student’s attendance is not established, all aid including loans must be repaid immediately.) If attendance can be verified but a last date of attendance is not established, 50% of aid must be returned. If the last date of attendance for all classes is documented, that date may be used to calculate the amount that must be returned if this yields a lower repayment owed by the student.