FAC Explorer

Audit 330475

FY End
2024-06-30
Total Expended
$9.25M
Findings
24
Programs
18
Organization: Northeast Iowa Community College (IA)
Year: 2024 Accepted: 2024-12-02
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512662 2024-001 Significant Deficiency - N
512663 2024-001 Significant Deficiency - N
512664 2024-001 Significant Deficiency - N
512665 2024-001 Significant Deficiency - N
512666 2024-001 Significant Deficiency - N
512667 2024-001 Significant Deficiency - N
512668 2024-002 Significant Deficiency - L
512669 2024-002 Significant Deficiency - L
512670 2024-002 Significant Deficiency - L
512671 2024-002 Significant Deficiency - L
512672 2024-002 Significant Deficiency - L
512673 2024-002 Significant Deficiency - L
1089104 2024-001 Significant Deficiency - N
1089105 2024-001 Significant Deficiency - N
1089106 2024-001 Significant Deficiency - N
1089107 2024-001 Significant Deficiency - N
1089108 2024-001 Significant Deficiency - N
1089109 2024-001 Significant Deficiency - N
1089110 2024-002 Significant Deficiency - L
1089111 2024-002 Significant Deficiency - L
1089112 2024-002 Significant Deficiency - L
1089113 2024-002 Significant Deficiency - L
1089114 2024-002 Significant Deficiency - L
1089115 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $3.88M Yes 2
84.268 Federal Direct Student Loans $1.77M Yes 2
84.031 Higher Education Institutional Aid $353,619 - 0
84.048 Career and Technical Education -- Basic Grants to States $322,612 - 0
84.042 Trio Student Support Services $269,386 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $209,761 - 0
93.493 Congressional Directives $194,969 - 0
84.002 Adult Education - Basic Grants to States $158,066 - 0
84.007 Federal Supplemental Educational Opportunity Grants $92,610 Yes 2
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $86,114 - 0
59.037 Small Business Development Centers $59,814 - 0
64.027 Post 9/11 Veterans Educational Assistance $54,686 - 0
11.307 Economic Adjustment Assistance $44,041 - 0
84.033 Federal Work-Study Program $41,292 Yes 2
84.116 Fund for the Improvement of Postsecondary Education $33,475 - 0
10.558 Child and Adult Care Food Program $30,125 - 0
47.076 Stem Education (formerly Education and Human Resources) $15,123 - 0
10.902 Soil and Water Conservation $14,831 - 0

Contacts

Name Title Type
LTQJH3M6L8B5 Lexi Wagner Auditee
8446422338 Kristin Diggs Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - 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. Pass-through entity identifying numbers are presented where available. No federal financial assistance has been provided to a subrecipient De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimus cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Northeast Iowa Community 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Northeast Iowa Community College, it is not intended to and does not present the financial position, changes in net position or cash flows of Northeast Iowa Community College.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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. Pass-through entity identifying numbers are presented where available. No federal financial assistance has been provided to a subrecipient De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimus cost rate. 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. Pass-through entity identifying numbers are presented where available. No federal financial assistance has been provided to a subrecipient.
Title: NOTE 3 - INDIRECT COST RATE 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. Pass-through entity identifying numbers are presented where available. No federal financial assistance has been provided to a subrecipient De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimus cost rate. The College has not elected to use the 10% de minimus cost rate.

Finding Details

Finding 2024-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Cause: Enrollment Services did not catch that a student who was auditing a course should have been marked as withdrawn for reporting purposes to NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 721 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding. The Registrar’s Office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s Office will conduct and retain evidence of quality sampling once a semester.
Finding 2024-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Cause: Enrollment Services did not catch that a student who was auditing a course should have been marked as withdrawn for reporting purposes to NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 721 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding. The Registrar’s Office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s Office will conduct and retain evidence of quality sampling once a semester.
Finding 2024-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Cause: Enrollment Services did not catch that a student who was auditing a course should have been marked as withdrawn for reporting purposes to NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 721 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding. The Registrar’s Office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s Office will conduct and retain evidence of quality sampling once a semester.
Finding 2024-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Cause: Enrollment Services did not catch that a student who was auditing a course should have been marked as withdrawn for reporting purposes to NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 721 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding. The Registrar’s Office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s Office will conduct and retain evidence of quality sampling once a semester.
Finding 2024-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Cause: Enrollment Services did not catch that a student who was auditing a course should have been marked as withdrawn for reporting purposes to NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 721 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding. The Registrar’s Office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s Office will conduct and retain evidence of quality sampling once a semester.
Finding 2024-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Cause: Enrollment Services did not catch that a student who was auditing a course should have been marked as withdrawn for reporting purposes to NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 721 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding. The Registrar’s Office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s Office will conduct and retain evidence of quality sampling once a semester.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Reporting – COD Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 685.215 states that Institutions are responsible for submitting a loan award record to the Department of Education’s Common Origination and Disbursement (COD) System and receive an accepted response prior to disbursing the loan. The institution is also responsible for implementing an effective control over this process. Condition: During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Cause: The College did not have a documented control over the SAS reconciliation process. Effect: Without a secondary review and approval, there is a possibility that the COD Reporting could be incorrect. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 monthly SAS reconciliations out 12 monthly reconciliations. Repeat Finding from Prior Year(s): No Recommendation: The College should review its current controls over COD Reporting and SAS reconciliations and ensure those controls are properly documented. Views of Responsible Officials: Management agrees with the finding. The Financial Aid Office will retain documentation of the control over the SAS reconciliation process.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Reporting – COD Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 685.215 states that Institutions are responsible for submitting a loan award record to the Department of Education’s Common Origination and Disbursement (COD) System and receive an accepted response prior to disbursing the loan. The institution is also responsible for implementing an effective control over this process. Condition: During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Cause: The College did not have a documented control over the SAS reconciliation process. Effect: Without a secondary review and approval, there is a possibility that the COD Reporting could be incorrect. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 monthly SAS reconciliations out 12 monthly reconciliations. Repeat Finding from Prior Year(s): No Recommendation: The College should review its current controls over COD Reporting and SAS reconciliations and ensure those controls are properly documented. Views of Responsible Officials: Management agrees with the finding. The Financial Aid Office will retain documentation of the control over the SAS reconciliation process.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Reporting – COD Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 685.215 states that Institutions are responsible for submitting a loan award record to the Department of Education’s Common Origination and Disbursement (COD) System and receive an accepted response prior to disbursing the loan. The institution is also responsible for implementing an effective control over this process. Condition: During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Cause: The College did not have a documented control over the SAS reconciliation process. Effect: Without a secondary review and approval, there is a possibility that the COD Reporting could be incorrect. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 monthly SAS reconciliations out 12 monthly reconciliations. Repeat Finding from Prior Year(s): No Recommendation: The College should review its current controls over COD Reporting and SAS reconciliations and ensure those controls are properly documented. Views of Responsible Officials: Management agrees with the finding. The Financial Aid Office will retain documentation of the control over the SAS reconciliation process.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Reporting – COD Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 685.215 states that Institutions are responsible for submitting a loan award record to the Department of Education’s Common Origination and Disbursement (COD) System and receive an accepted response prior to disbursing the loan. The institution is also responsible for implementing an effective control over this process. Condition: During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Cause: The College did not have a documented control over the SAS reconciliation process. Effect: Without a secondary review and approval, there is a possibility that the COD Reporting could be incorrect. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 monthly SAS reconciliations out 12 monthly reconciliations. Repeat Finding from Prior Year(s): No Recommendation: The College should review its current controls over COD Reporting and SAS reconciliations and ensure those controls are properly documented. Views of Responsible Officials: Management agrees with the finding. The Financial Aid Office will retain documentation of the control over the SAS reconciliation process.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Reporting – COD Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 685.215 states that Institutions are responsible for submitting a loan award record to the Department of Education’s Common Origination and Disbursement (COD) System and receive an accepted response prior to disbursing the loan. The institution is also responsible for implementing an effective control over this process. Condition: During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Cause: The College did not have a documented control over the SAS reconciliation process. Effect: Without a secondary review and approval, there is a possibility that the COD Reporting could be incorrect. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 monthly SAS reconciliations out 12 monthly reconciliations. Repeat Finding from Prior Year(s): No Recommendation: The College should review its current controls over COD Reporting and SAS reconciliations and ensure those controls are properly documented. Views of Responsible Officials: Management agrees with the finding. The Financial Aid Office will retain documentation of the control over the SAS reconciliation process.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Reporting – COD Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 685.215 states that Institutions are responsible for submitting a loan award record to the Department of Education’s Common Origination and Disbursement (COD) System and receive an accepted response prior to disbursing the loan. The institution is also responsible for implementing an effective control over this process. Condition: During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Cause: The College did not have a documented control over the SAS reconciliation process. Effect: Without a secondary review and approval, there is a possibility that the COD Reporting could be incorrect. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 monthly SAS reconciliations out 12 monthly reconciliations. Repeat Finding from Prior Year(s): No Recommendation: The College should review its current controls over COD Reporting and SAS reconciliations and ensure those controls are properly documented. Views of Responsible Officials: Management agrees with the finding. The Financial Aid Office will retain documentation of the control over the SAS reconciliation process.
Finding 2024-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Cause: Enrollment Services did not catch that a student who was auditing a course should have been marked as withdrawn for reporting purposes to NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 721 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding. The Registrar’s Office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s Office will conduct and retain evidence of quality sampling once a semester.
Finding 2024-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Cause: Enrollment Services did not catch that a student who was auditing a course should have been marked as withdrawn for reporting purposes to NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 721 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding. The Registrar’s Office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s Office will conduct and retain evidence of quality sampling once a semester.
Finding 2024-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Cause: Enrollment Services did not catch that a student who was auditing a course should have been marked as withdrawn for reporting purposes to NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 721 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding. The Registrar’s Office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s Office will conduct and retain evidence of quality sampling once a semester.
Finding 2024-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Cause: Enrollment Services did not catch that a student who was auditing a course should have been marked as withdrawn for reporting purposes to NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 721 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding. The Registrar’s Office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s Office will conduct and retain evidence of quality sampling once a semester.
Finding 2024-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Cause: Enrollment Services did not catch that a student who was auditing a course should have been marked as withdrawn for reporting purposes to NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 721 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding. The Registrar’s Office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s Office will conduct and retain evidence of quality sampling once a semester.
Finding 2024-001
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.007, 84.033, 84.063, 84.268 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there was 1 instance out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. In addition, evidence of the review of this submission was not retained. Cause: Enrollment Services did not catch that a student who was auditing a course should have been marked as withdrawn for reporting purposes to NSLDS. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 721 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): No Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding. The Registrar’s Office will review clearing house batch errors reports and any students that go from enrolled in a course to auditing a course. In addition, the Registrar’s Office will conduct and retain evidence of quality sampling once a semester.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Reporting – COD Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 685.215 states that Institutions are responsible for submitting a loan award record to the Department of Education’s Common Origination and Disbursement (COD) System and receive an accepted response prior to disbursing the loan. The institution is also responsible for implementing an effective control over this process. Condition: During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Cause: The College did not have a documented control over the SAS reconciliation process. Effect: Without a secondary review and approval, there is a possibility that the COD Reporting could be incorrect. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 monthly SAS reconciliations out 12 monthly reconciliations. Repeat Finding from Prior Year(s): No Recommendation: The College should review its current controls over COD Reporting and SAS reconciliations and ensure those controls are properly documented. Views of Responsible Officials: Management agrees with the finding. The Financial Aid Office will retain documentation of the control over the SAS reconciliation process.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Reporting – COD Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 685.215 states that Institutions are responsible for submitting a loan award record to the Department of Education’s Common Origination and Disbursement (COD) System and receive an accepted response prior to disbursing the loan. The institution is also responsible for implementing an effective control over this process. Condition: During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Cause: The College did not have a documented control over the SAS reconciliation process. Effect: Without a secondary review and approval, there is a possibility that the COD Reporting could be incorrect. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 monthly SAS reconciliations out 12 monthly reconciliations. Repeat Finding from Prior Year(s): No Recommendation: The College should review its current controls over COD Reporting and SAS reconciliations and ensure those controls are properly documented. Views of Responsible Officials: Management agrees with the finding. The Financial Aid Office will retain documentation of the control over the SAS reconciliation process.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Reporting – COD Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 685.215 states that Institutions are responsible for submitting a loan award record to the Department of Education’s Common Origination and Disbursement (COD) System and receive an accepted response prior to disbursing the loan. The institution is also responsible for implementing an effective control over this process. Condition: During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Cause: The College did not have a documented control over the SAS reconciliation process. Effect: Without a secondary review and approval, there is a possibility that the COD Reporting could be incorrect. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 monthly SAS reconciliations out 12 monthly reconciliations. Repeat Finding from Prior Year(s): No Recommendation: The College should review its current controls over COD Reporting and SAS reconciliations and ensure those controls are properly documented. Views of Responsible Officials: Management agrees with the finding. The Financial Aid Office will retain documentation of the control over the SAS reconciliation process.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Reporting – COD Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 685.215 states that Institutions are responsible for submitting a loan award record to the Department of Education’s Common Origination and Disbursement (COD) System and receive an accepted response prior to disbursing the loan. The institution is also responsible for implementing an effective control over this process. Condition: During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Cause: The College did not have a documented control over the SAS reconciliation process. Effect: Without a secondary review and approval, there is a possibility that the COD Reporting could be incorrect. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 monthly SAS reconciliations out 12 monthly reconciliations. Repeat Finding from Prior Year(s): No Recommendation: The College should review its current controls over COD Reporting and SAS reconciliations and ensure those controls are properly documented. Views of Responsible Officials: Management agrees with the finding. The Financial Aid Office will retain documentation of the control over the SAS reconciliation process.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Reporting – COD Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 685.215 states that Institutions are responsible for submitting a loan award record to the Department of Education’s Common Origination and Disbursement (COD) System and receive an accepted response prior to disbursing the loan. The institution is also responsible for implementing an effective control over this process. Condition: During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Cause: The College did not have a documented control over the SAS reconciliation process. Effect: Without a secondary review and approval, there is a possibility that the COD Reporting could be incorrect. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 monthly SAS reconciliations out 12 monthly reconciliations. Repeat Finding from Prior Year(s): No Recommendation: The College should review its current controls over COD Reporting and SAS reconciliations and ensure those controls are properly documented. Views of Responsible Officials: Management agrees with the finding. The Financial Aid Office will retain documentation of the control over the SAS reconciliation process.
Finding 2024-002
U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Reporting – COD Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 685.215 states that Institutions are responsible for submitting a loan award record to the Department of Education’s Common Origination and Disbursement (COD) System and receive an accepted response prior to disbursing the loan. The institution is also responsible for implementing an effective control over this process. Condition: During our testing of compliance for COD Reporting, it was noted that there was no documented control over the Student Account Statement (SAS) reconciliation that is performed after loans have been submitted to COD and disbursed. Cause: The College did not have a documented control over the SAS reconciliation process. Effect: Without a secondary review and approval, there is a possibility that the COD Reporting could be incorrect. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 monthly SAS reconciliations out 12 monthly reconciliations. Repeat Finding from Prior Year(s): No Recommendation: The College should review its current controls over COD Reporting and SAS reconciliations and ensure those controls are properly documented. Views of Responsible Officials: Management agrees with the finding. The Financial Aid Office will retain documentation of the control over the SAS reconciliation process.