Student Eligibility Records may include the Institutional Student Information Record (ISIR), the Student Aid Report (SAR), Cost of Attendance (COA) records along with documentation for any changes to COA, Satisfactory Academic Progress (SAP) records along with SAP appeals and documentation, Federal Verification records, Professional Judgement records and documentation, awarding and disbursement records including any changes that occur as a result of a withdrawal and the Return of Title IV (R2T4) calculation and adjustments.