FAC Explorer

Audit 325620

FY End
2024-06-30
Total Expended
$11.75M
Findings
28
Programs
8
Organization: Northwestern College (IA)
Year: 2024 Accepted: 2024-10-23
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503492 2024-001 Significant Deficiency Yes N
503493 2024-001 Significant Deficiency Yes N
503494 2024-001 Significant Deficiency Yes N
503495 2024-001 Significant Deficiency Yes N
503496 2024-001 Significant Deficiency Yes N
503497 2024-001 Significant Deficiency Yes N
503498 2024-001 Significant Deficiency Yes N
503499 2024-002 Significant Deficiency - N
503500 2024-002 Significant Deficiency - N
503501 2024-002 Significant Deficiency - N
503502 2024-002 Significant Deficiency - N
503503 2024-002 Significant Deficiency - N
503504 2024-002 Significant Deficiency - N
503505 2024-002 Significant Deficiency - N
1079934 2024-001 Significant Deficiency Yes N
1079935 2024-001 Significant Deficiency Yes N
1079936 2024-001 Significant Deficiency Yes N
1079937 2024-001 Significant Deficiency Yes N
1079938 2024-001 Significant Deficiency Yes N
1079939 2024-001 Significant Deficiency Yes N
1079940 2024-001 Significant Deficiency Yes N
1079941 2024-002 Significant Deficiency - N
1079942 2024-002 Significant Deficiency - N
1079943 2024-002 Significant Deficiency - N
1079944 2024-002 Significant Deficiency - N
1079945 2024-002 Significant Deficiency - N
1079946 2024-002 Significant Deficiency - N
1079947 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $9.46M Yes 2
84.038 Federal Perkins Loan Program $376,504 Yes 2
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $194,326 Yes 2
84.033 Federal Work-Study Program $158,455 Yes 2
84.007 Federal Supplemental Educational Opportunity Grants $138,772 Yes 2
84.425 Education Stabilization Fund $92,832 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $15,000 - 0
84.063 Federal Pell Grant Program $1,495 Yes 2

Contacts

Name Title Type
YMK7VK3FKX47 Kent Wiersema Auditee
7127077121 Brenda Scherer Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting 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: Y Rate Explanation: The College has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Northwestern College (the College) under programs of the federal government for the year ended June 30, 2024. The information in this 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 to 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. De Minimis Rate Used: Y Rate Explanation: The College has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Institution 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: Federal Loan Program 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: Y Rate Explanation: The College has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Federal loan program listed subsequently is administered directly by the College, and balances and transactions relating to this program are included in the college’s financial statements. The balance of loans outstanding at June 30, 2024 and 2023, consists of: Federal Assistance Listing June 30, June 30, Number Program Name 2024 2023 84.038 Federal Perkins Loan Program $ 3 76,505 * $ 5 37,134 * *Balance on statement of financial position is less allowance.

Finding Details

Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 14 out of the 40 students’ enrollment effective date reported to NSLDS did not match the College's records. Furthermore, we noted 1 out of the 40 students’ program enrollment effective date reported to NSLDS did not match the College's records. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure effectives dates are accurately reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat finding: Yes – 2023-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 14 out of the 40 students’ enrollment effective date reported to NSLDS did not match the College's records. Furthermore, we noted 1 out of the 40 students’ program enrollment effective date reported to NSLDS did not match the College's records. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure effectives dates are accurately reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat finding: Yes – 2023-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 14 out of the 40 students’ enrollment effective date reported to NSLDS did not match the College's records. Furthermore, we noted 1 out of the 40 students’ program enrollment effective date reported to NSLDS did not match the College's records. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure effectives dates are accurately reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat finding: Yes – 2023-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 14 out of the 40 students’ enrollment effective date reported to NSLDS did not match the College's records. Furthermore, we noted 1 out of the 40 students’ program enrollment effective date reported to NSLDS did not match the College's records. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure effectives dates are accurately reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat finding: Yes – 2023-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 14 out of the 40 students’ enrollment effective date reported to NSLDS did not match the College's records. Furthermore, we noted 1 out of the 40 students’ program enrollment effective date reported to NSLDS did not match the College's records. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure effectives dates are accurately reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat finding: Yes – 2023-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 14 out of the 40 students’ enrollment effective date reported to NSLDS did not match the College's records. Furthermore, we noted 1 out of the 40 students’ program enrollment effective date reported to NSLDS did not match the College's records. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure effectives dates are accurately reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat finding: Yes – 2023-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 14 out of the 40 students’ enrollment effective date reported to NSLDS did not match the College's records. Furthermore, we noted 1 out of the 40 students’ program enrollment effective date reported to NSLDS did not match the College's records. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure effectives dates are accurately reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat finding: Yes – 2023-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 2 of the 40 students tested had disbursement dates per COD that did not match their student account. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure disbursements are accurately reported to COD. Cause: The College did not follow the procedure to meet the requirement that the disbursement date per the College's record must match the disbursement date in COD. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 2 of the 40 students tested had disbursement dates per COD that did not match their student account. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure disbursements are accurately reported to COD. Cause: The College did not follow the procedure to meet the requirement that the disbursement date per the College's record must match the disbursement date in COD. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 2 of the 40 students tested had disbursement dates per COD that did not match their student account. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure disbursements are accurately reported to COD. Cause: The College did not follow the procedure to meet the requirement that the disbursement date per the College's record must match the disbursement date in COD. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 2 of the 40 students tested had disbursement dates per COD that did not match their student account. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure disbursements are accurately reported to COD. Cause: The College did not follow the procedure to meet the requirement that the disbursement date per the College's record must match the disbursement date in COD. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 2 of the 40 students tested had disbursement dates per COD that did not match their student account. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure disbursements are accurately reported to COD. Cause: The College did not follow the procedure to meet the requirement that the disbursement date per the College's record must match the disbursement date in COD. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 2 of the 40 students tested had disbursement dates per COD that did not match their student account. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure disbursements are accurately reported to COD. Cause: The College did not follow the procedure to meet the requirement that the disbursement date per the College's record must match the disbursement date in COD. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 2 of the 40 students tested had disbursement dates per COD that did not match their student account. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure disbursements are accurately reported to COD. Cause: The College did not follow the procedure to meet the requirement that the disbursement date per the College's record must match the disbursement date in COD. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 14 out of the 40 students’ enrollment effective date reported to NSLDS did not match the College's records. Furthermore, we noted 1 out of the 40 students’ program enrollment effective date reported to NSLDS did not match the College's records. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure effectives dates are accurately reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat finding: Yes – 2023-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 14 out of the 40 students’ enrollment effective date reported to NSLDS did not match the College's records. Furthermore, we noted 1 out of the 40 students’ program enrollment effective date reported to NSLDS did not match the College's records. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure effectives dates are accurately reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat finding: Yes – 2023-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 14 out of the 40 students’ enrollment effective date reported to NSLDS did not match the College's records. Furthermore, we noted 1 out of the 40 students’ program enrollment effective date reported to NSLDS did not match the College's records. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure effectives dates are accurately reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat finding: Yes – 2023-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 14 out of the 40 students’ enrollment effective date reported to NSLDS did not match the College's records. Furthermore, we noted 1 out of the 40 students’ program enrollment effective date reported to NSLDS did not match the College's records. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure effectives dates are accurately reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat finding: Yes – 2023-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 14 out of the 40 students’ enrollment effective date reported to NSLDS did not match the College's records. Furthermore, we noted 1 out of the 40 students’ program enrollment effective date reported to NSLDS did not match the College's records. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure effectives dates are accurately reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat finding: Yes – 2023-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 14 out of the 40 students’ enrollment effective date reported to NSLDS did not match the College's records. Furthermore, we noted 1 out of the 40 students’ program enrollment effective date reported to NSLDS did not match the College's records. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure effectives dates are accurately reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat finding: Yes – 2023-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 14 out of the 40 students’ enrollment effective date reported to NSLDS did not match the College's records. Furthermore, we noted 1 out of the 40 students’ program enrollment effective date reported to NSLDS did not match the College's records. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure effectives dates are accurately reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat finding: Yes – 2023-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 2 of the 40 students tested had disbursement dates per COD that did not match their student account. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure disbursements are accurately reported to COD. Cause: The College did not follow the procedure to meet the requirement that the disbursement date per the College's record must match the disbursement date in COD. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 2 of the 40 students tested had disbursement dates per COD that did not match their student account. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure disbursements are accurately reported to COD. Cause: The College did not follow the procedure to meet the requirement that the disbursement date per the College's record must match the disbursement date in COD. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 2 of the 40 students tested had disbursement dates per COD that did not match their student account. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure disbursements are accurately reported to COD. Cause: The College did not follow the procedure to meet the requirement that the disbursement date per the College's record must match the disbursement date in COD. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 2 of the 40 students tested had disbursement dates per COD that did not match their student account. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure disbursements are accurately reported to COD. Cause: The College did not follow the procedure to meet the requirement that the disbursement date per the College's record must match the disbursement date in COD. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 2 of the 40 students tested had disbursement dates per COD that did not match their student account. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure disbursements are accurately reported to COD. Cause: The College did not follow the procedure to meet the requirement that the disbursement date per the College's record must match the disbursement date in COD. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 2 of the 40 students tested had disbursement dates per COD that did not match their student account. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure disbursements are accurately reported to COD. Cause: The College did not follow the procedure to meet the requirement that the disbursement date per the College's record must match the disbursement date in COD. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD 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 Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control Over Compliance 􀁸 Other Matters Criteria or specific requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 2 of the 40 students tested had disbursement dates per COD that did not match their student account. Questioned costs: None Context: During our testing, it was noted the College did not properly follow the process to ensure disbursements are accurately reported to COD. Cause: The College did not follow the procedure to meet the requirement that the disbursement date per the College's record must match the disbursement date in COD. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.