Audit 22534

Criteria or Specific Requirement: In accordance with 34 CFR 685.309 and 34 CFR 690.83, institutions are required to report enrollment information under the Pell Grant and Direct Loan programs via the National Student Loan Data System (NSLDS). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately. In addition, regulations require that an institution return the enrollment rosters within 15 days from receipt of the rosters and make necessary corrections and resubmit to NSLDS within 10 days. Furthermore, 2 CFR 200.303 requires non-Federal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include establishing procedures to ensure student enrollment status changes are accurately and timely reported to the NSLDS. Condition: Although improvements were made and error rates decreased from the prior year, City College, Mesa College and Miramar College continued to have errors in reporting enrollment information. Questioned Costs: None Context: City College - Twenty students tested identified the following conditions: The enrollment effective date reported to NSLDS did not match the College?s record - 3 students. Mesa College - Twenty students tested identified the following conditions: The enrollment effective date reported to NSLDS did not match the College?s record - student . Program begin date did not match the College's record - 1 student. The student?s enrollment status was not reported timely to NSLDS - 1 students. The program enrollment effective date reported to NSLDS did not match the College's record ? 1 student. The student?s enrollment status was not reported to NSLDS - 1 student. Miramar College- Twenty students tested identified the following conditions: The student?s enrollment status was not reported timely to NSLDS - 1 students. The program enrollment effective date reported to NSLDS did not match the College's record ? student. The enrollment effective date reported to NSLDS did not match the College?s record ? 1 students. The College did not correct the errors of the rosters and resubmit to NSLDS within the 10-day requirement for Enrollment Reporting Summary Report (SCHER1). Cause: The Colleges? internal controls processes were being implemented during the year as a result of prior year finding and additional time was needed to completely implement. Effect: The NSLDS database did not include accurate information. A student?s enrollment status determines eligibility for in-school status, deferment, and grace periods. Enrollment reporting in a timely and accurate manner is critical for effective management of Title IV. Repeat Finding: Similar conditions were noted in the prior year, see finding number 2021-003.

Criteria or Specific Requirement: In accordance with 34 CFR 685.309 and 34 CFR 690.83, institutions are required to report enrollment information under the Pell Grant and Direct Loan programs via the National Student Loan Data System (NSLDS). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately. In addition, regulations require that an institution return the enrollment rosters within 15 days from receipt of the rosters and make necessary corrections and resubmit to NSLDS within 10 days. Furthermore, 2 CFR 200.303 requires non-Federal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include establishing procedures to ensure student enrollment status changes are accurately and timely reported to the NSLDS. Condition: Although improvements were made and error rates decreased from the prior year, City College, Mesa College and Miramar College continued to have errors in reporting enrollment information. Questioned Costs: None Context: City College - Twenty students tested identified the following conditions: The enrollment effective date reported to NSLDS did not match the College?s record - 3 students. Mesa College - Twenty students tested identified the following conditions: The enrollment effective date reported to NSLDS did not match the College?s record - student . Program begin date did not match the College's record - 1 student. The student?s enrollment status was not reported timely to NSLDS - 1 students. The program enrollment effective date reported to NSLDS did not match the College's record ? 1 student. The student?s enrollment status was not reported to NSLDS - 1 student. Miramar College- Twenty students tested identified the following conditions: The student?s enrollment status was not reported timely to NSLDS - 1 students. The program enrollment effective date reported to NSLDS did not match the College's record ? student. The enrollment effective date reported to NSLDS did not match the College?s record ? 1 students. The College did not correct the errors of the rosters and resubmit to NSLDS within the 10-day requirement for Enrollment Reporting Summary Report (SCHER1). Cause: The Colleges? internal controls processes were being implemented during the year as a result of prior year finding and additional time was needed to completely implement. Effect: The NSLDS database did not include accurate information. A student?s enrollment status determines eligibility for in-school status, deferment, and grace periods. Enrollment reporting in a timely and accurate manner is critical for effective management of Title IV. Repeat Finding: Similar conditions were noted in the prior year, see finding number 2021-003.