FAC Explorer

Audit 14059

FY End
2023-06-30
Total Expended
$36.85M
Findings
4
Programs
20
Organization: College of Dupage Community College District 502 (IL)
Year: 2023 Accepted: 2024-01-29
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
10400 2023-001 Significant Deficiency Yes N
10401 2023-001 Significant Deficiency Yes N
586842 2023-001 Significant Deficiency Yes N
586843 2023-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $19.92M Yes 1
84.268 Federal Direct Student Loans $11.09M Yes 1
84.048 Career and Technical Education -- Basic Grants to States $1.99M - 0
84.002 Adult Education - Basic Grants to States $1.25M Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $561,825 Yes 0
93.493 Community Project Funding/congressionally Directed Spending - Construction $406,813 - 0
84.033 Federal Work-Study Program $307,242 Yes 0
93.575 Child Care and Development Block Grant $282,438 - 0
19.009 Academic Exchange Programs - Undergraduate Programs $224,870 - 0
47.076 Education and Human Resources $174,450 - 0
12.903 Gencyber Grants Program $143,857 - 0
12.002 Procurement Technical Assistance for Business Firms $125,000 - 0
12.285 Wioa Statewide Activities Program and Apprenticeship State Explanion Program $109,224 - 0
59.037 Small Business Development Centers $102,440 - 0
84.425 Education Stabilization Fund $44,308 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $43,301 - 0
64.116 Vocational Rehabilitation for Disabled Veterans $42,431 - 0
12.U01 Armed Forces Program $20,707 - 0
94.006 Americorps $20,123 - 0
16.607 Bulletproof Vest Partnership Program $345 - 0

Contacts

Name Title Type
PYMENBZNN726 David Virgilio Auditee
6309423028 Chris Suda Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of College of DuPage (the College) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the College, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the College.
Title: Pass Through Amounts to Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. For the year ended June 30, 2023, the College did not pass-through any funding to subrecipients.

Finding Details

Finding 2023-001
2023-001 – Enrollment Status Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268 – Federal Direct Student Loans 84.063 – Federal Pell Grant Program Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: The Code of Federal Regulations 34 CFR 682.610 states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus- Level and the Program-Level. Enrollment status changes for students must be reported to National Student Loan Data System (NSLDS) within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. In addition, at a minimum, schools are required to certify enrollment every 60 days. Condition: During our testing of students with enrollment status changes, we noted two total errors out of 40 students tested. For one of the students tested, the enrollment effective date reported on the college and program levels did not match the enrollment effective date per the College’s records. For one of the students tested, the change in status was not reported on the program level. Questioned costs: None Cause: The College continues to report data to the National Clearing House while making direct withdrawals reports to NSLDS. Due to issues encountered accessing the National Student Loan Data System, we were unable to maintain accurate and timely manual updates. Effect: The College did not comply with U.S. Department of Education regulations for reporting student enrollment status changes accurately. Repeat Finding: Yes Recommendation: We recommend that the College review its procedures to ensure enrollment status changes are reported to NSLDS accurately, as required by regulations. Management’s Response: The College of DuPage has reviewed and agrees with the enrollment reporting finding. The College has already taken multiple steps to resolve all issues ensuring complete, accurate and timely reporting. However, all those steps have not fully resolved the issue with enrollment reporting. As such, we will be working on a long-term system improvement with the goal of limiting issues and future audit findings. The Financial Aid Office and the Registrar’s Office will work closely with the Information Technology department to automate a process of capturing unofficial withdrawal information, using the NSLDS template and then uploading that report directly to NSLDS on a weekly basis. The College will continue to send records to the National Student Clearinghouse and use this new report to supplement reporting and resolve the issues with reporting unofficial withdrawals. The goal is to implement this new report by June 30, 2024.
Finding 2023-001
2023-001 – Enrollment Status Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268 – Federal Direct Student Loans 84.063 – Federal Pell Grant Program Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: The Code of Federal Regulations 34 CFR 682.610 states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus- Level and the Program-Level. Enrollment status changes for students must be reported to National Student Loan Data System (NSLDS) within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. In addition, at a minimum, schools are required to certify enrollment every 60 days. Condition: During our testing of students with enrollment status changes, we noted two total errors out of 40 students tested. For one of the students tested, the enrollment effective date reported on the college and program levels did not match the enrollment effective date per the College’s records. For one of the students tested, the change in status was not reported on the program level. Questioned costs: None Cause: The College continues to report data to the National Clearing House while making direct withdrawals reports to NSLDS. Due to issues encountered accessing the National Student Loan Data System, we were unable to maintain accurate and timely manual updates. Effect: The College did not comply with U.S. Department of Education regulations for reporting student enrollment status changes accurately. Repeat Finding: Yes Recommendation: We recommend that the College review its procedures to ensure enrollment status changes are reported to NSLDS accurately, as required by regulations. Management’s Response: The College of DuPage has reviewed and agrees with the enrollment reporting finding. The College has already taken multiple steps to resolve all issues ensuring complete, accurate and timely reporting. However, all those steps have not fully resolved the issue with enrollment reporting. As such, we will be working on a long-term system improvement with the goal of limiting issues and future audit findings. The Financial Aid Office and the Registrar’s Office will work closely with the Information Technology department to automate a process of capturing unofficial withdrawal information, using the NSLDS template and then uploading that report directly to NSLDS on a weekly basis. The College will continue to send records to the National Student Clearinghouse and use this new report to supplement reporting and resolve the issues with reporting unofficial withdrawals. The goal is to implement this new report by June 30, 2024.
Finding 2023-001
2023-001 – Enrollment Status Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268 – Federal Direct Student Loans 84.063 – Federal Pell Grant Program Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: The Code of Federal Regulations 34 CFR 682.610 states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus- Level and the Program-Level. Enrollment status changes for students must be reported to National Student Loan Data System (NSLDS) within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. In addition, at a minimum, schools are required to certify enrollment every 60 days. Condition: During our testing of students with enrollment status changes, we noted two total errors out of 40 students tested. For one of the students tested, the enrollment effective date reported on the college and program levels did not match the enrollment effective date per the College’s records. For one of the students tested, the change in status was not reported on the program level. Questioned costs: None Cause: The College continues to report data to the National Clearing House while making direct withdrawals reports to NSLDS. Due to issues encountered accessing the National Student Loan Data System, we were unable to maintain accurate and timely manual updates. Effect: The College did not comply with U.S. Department of Education regulations for reporting student enrollment status changes accurately. Repeat Finding: Yes Recommendation: We recommend that the College review its procedures to ensure enrollment status changes are reported to NSLDS accurately, as required by regulations. Management’s Response: The College of DuPage has reviewed and agrees with the enrollment reporting finding. The College has already taken multiple steps to resolve all issues ensuring complete, accurate and timely reporting. However, all those steps have not fully resolved the issue with enrollment reporting. As such, we will be working on a long-term system improvement with the goal of limiting issues and future audit findings. The Financial Aid Office and the Registrar’s Office will work closely with the Information Technology department to automate a process of capturing unofficial withdrawal information, using the NSLDS template and then uploading that report directly to NSLDS on a weekly basis. The College will continue to send records to the National Student Clearinghouse and use this new report to supplement reporting and resolve the issues with reporting unofficial withdrawals. The goal is to implement this new report by June 30, 2024.
Finding 2023-001
2023-001 – Enrollment Status Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268 – Federal Direct Student Loans 84.063 – Federal Pell Grant Program Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: The Code of Federal Regulations 34 CFR 682.610 states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus- Level and the Program-Level. Enrollment status changes for students must be reported to National Student Loan Data System (NSLDS) within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. In addition, at a minimum, schools are required to certify enrollment every 60 days. Condition: During our testing of students with enrollment status changes, we noted two total errors out of 40 students tested. For one of the students tested, the enrollment effective date reported on the college and program levels did not match the enrollment effective date per the College’s records. For one of the students tested, the change in status was not reported on the program level. Questioned costs: None Cause: The College continues to report data to the National Clearing House while making direct withdrawals reports to NSLDS. Due to issues encountered accessing the National Student Loan Data System, we were unable to maintain accurate and timely manual updates. Effect: The College did not comply with U.S. Department of Education regulations for reporting student enrollment status changes accurately. Repeat Finding: Yes Recommendation: We recommend that the College review its procedures to ensure enrollment status changes are reported to NSLDS accurately, as required by regulations. Management’s Response: The College of DuPage has reviewed and agrees with the enrollment reporting finding. The College has already taken multiple steps to resolve all issues ensuring complete, accurate and timely reporting. However, all those steps have not fully resolved the issue with enrollment reporting. As such, we will be working on a long-term system improvement with the goal of limiting issues and future audit findings. The Financial Aid Office and the Registrar’s Office will work closely with the Information Technology department to automate a process of capturing unofficial withdrawal information, using the NSLDS template and then uploading that report directly to NSLDS on a weekly basis. The College will continue to send records to the National Student Clearinghouse and use this new report to supplement reporting and resolve the issues with reporting unofficial withdrawals. The goal is to implement this new report by June 30, 2024.