FAC Explorer

Audit 324271

FY End
2024-06-30
Total Expended
$19.02M
Findings
32
Programs
11
Organization: Augustana College (IL)
Year: 2024 Accepted: 2024-10-09
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
502070 2024-001 Significant Deficiency - L
502071 2024-001 Significant Deficiency - L
502072 2024-001 Significant Deficiency - L
502073 2024-001 Significant Deficiency - L
502074 2024-001 Significant Deficiency - L
502075 2024-001 Significant Deficiency - L
502076 2024-001 Significant Deficiency - L
502077 2024-001 Significant Deficiency - L
502078 2024-002 Significant Deficiency - E
502079 2024-002 Significant Deficiency - E
502080 2024-002 Significant Deficiency - E
502081 2024-002 Significant Deficiency - E
502082 2024-002 Significant Deficiency - E
502083 2024-002 Significant Deficiency - E
502084 2024-002 Significant Deficiency - E
502085 2024-002 Significant Deficiency - E
1078512 2024-001 Significant Deficiency - L
1078513 2024-001 Significant Deficiency - L
1078514 2024-001 Significant Deficiency - L
1078515 2024-001 Significant Deficiency - L
1078516 2024-001 Significant Deficiency - L
1078517 2024-001 Significant Deficiency - L
1078518 2024-001 Significant Deficiency - L
1078519 2024-001 Significant Deficiency - L
1078520 2024-002 Significant Deficiency - E
1078521 2024-002 Significant Deficiency - E
1078522 2024-002 Significant Deficiency - E
1078523 2024-002 Significant Deficiency - E
1078524 2024-002 Significant Deficiency - E
1078525 2024-002 Significant Deficiency - E
1078526 2024-002 Significant Deficiency - E
1078527 2024-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $4.04M Yes 2
84.063 Federal Pell Grant Program $3.22M Yes 2
84.038 Federal Perkins Loan Program-Beginning Balance $1.15M Yes 2
84.033 Federal Work-Study Program $436,240 Yes 2
84.007 Federal Supplemental Educational Opportunity Grants $280,273 Yes 2
84.042 Trio_student Support Services $276,852 - 0
47.076 Education and Human Resources $197,795 - 0
93.173 Research Related to Deafness and Communication Disorders $104,504 - 0
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $78,222 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $26,404 Yes 2
47.049 Mathematical and Physical Sciences $18,164 - 0

Contacts

Name Title Type
M49LL3GGY7B5 Kirk Anderson Auditee
3097947203 Chad Lassen CPA 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. During the year ended June 30, 2024, the College did not pass any funds through to subrecipients. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Augustana College (the College) under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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 and does not present the financial position, changes in net assets, or cash flows of the College.
Title: Student Financial Aid Institutional and Program Eligibility Metrics 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. During the year ended June 30, 2024, the College did not pass any funds through to subrecipients. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The College is in compliance with the following institutional and program eligibility requirements under the Higher Education Act of 1965 and Federal regulations under 34 CFR 668.23: • Correspondence courses the institution offers under 34 CFR 600.7(b) and (g); • Regular students that enroll in correspondence courses under 34 CFR 600.7(b) and (g); • Institution’s regular students that are incarcerated under 34 CFR 600.7(c) and (g); • Completion rates for confined or incarcerated individuals enrolled in non-degree programs at nonprofit institutions under 34 CFR 600.7(c)(3)(ii) and (g); • Institution’s regular students that lack a high school diploma or its equivalent under 34 CFR 600.7(d) and (g); • Completion rates for short-term programs under 34 CFR 668.8(f) and (g); • Placement rates for short-term programs under https://www.ecfr.gov/current/title-34/subtitle-B/chapter-VI/part-668/subpart-A/section-668.8 34 CFR 668.8(e)(2).
Title: Loans Outstanding 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. During the year ended June 30, 2024, the College did not pass any funds through to subrecipients. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. As of June 30, 2024, Augustana College had the following federal loan program receivables from participating students: Program Title Amount Federal Perkins Loan Program (ALN 84.038) $ 780,296

Finding Details

Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to 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. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to 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. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to 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. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to 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. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to 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. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to 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. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to 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. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to 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. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to 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. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to 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. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to 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. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to 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. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to 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. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to 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. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to 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. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to 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. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.