qualified staff. (11) Currently, general taxpayers are bearing the cost of reviewing these transactions. (12) It is in the interest of institutions and the United States to charge a fee for applications involving changes in ownership at institutions of higher education that are submitted to the Department of Education. (13) In consideration for the fee, the Department of Education will be required to guarantee an expedited review process for all applicants, absent compelling circumstances where good cause exists for delay. (14) The Government Accountability Office has identified weaknesses in the Department of Education’s post-transaction monitoring process, which will likewise require additional staff to be hired to conduct monitoring. (15) Institutions that have converted from proprietary status to nonprofit status and have an ongoing financial relationship with the former owners of the institution are at highest risk of entering into financial arrangements that result in improper private inurement. (16) These institutions should be closely monitored for a period after these transactions occur and should be required to pay a fee to support the hiring of staff to conduct this monitoring. (17) The Government Accountability Office has likewise found weaknesses in the Internal Revenue Service review process for conversion requests and the post-transaction monitoring process. (18) In order to support a more thorough review of these applications and to conduct monitoring, the Department of Education will remit part of the fee paid by institutions to the Internal Revenue Service for these purposes. 3. Modifying the approval process for changes of control (a) Amendments Section 498(i) of the Higher Education Act of 1965 ( 20 U.S.C. 1099c(i) ) is amended— (1) in the subsection heading, by inserting and Proposed Changes of Ownership after Ownership