FAC Explorer

Audit 333286

FY End
2024-06-30
Total Expended
$28.56M
Findings
8
Programs
12
Organization: Union County College (NJ)
Year: 2024 Accepted: 2024-12-18
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
515575 2024-001 Significant Deficiency - N
515576 2024-001 Significant Deficiency - N
515577 2024-001 Significant Deficiency - N
515578 2024-001 Significant Deficiency - N
1092017 2024-001 Significant Deficiency - N
1092018 2024-001 Significant Deficiency - N
1092019 2024-001 Significant Deficiency - N
1092020 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $18.22M Yes 1
84.268 Federal Direct Student Loans $3.53M Yes 1
84.002 Adult Education - Basic Grants to States $1.46M - 0
84.048 Career and Technical Education -- Basic Grants to States $683,239 - 0
17.258 Wioa Adult Program $380,955 - 0
84.033 Federal Work-Study Program $363,433 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $302,697 Yes 1
84.425 Education Stabilization Fund $201,017 - 0
47.076 Stem Education (formerly Education and Human Resources) $71,406 - 0
43.008 Office of Stem Engagement (ostem) $11,396 - 0
84.031 Higher Education Institutional Aid $5,867 - 0
17.245 Trade Adjustment Assistance $4,020 - 0

Contacts

Name Title Type
WJUQZX23NHB1 Marlene Sousa Auditee
9087097583 Andrew Lee Auditor
No contacts on file

Notes to SEFA

Title: RELATIONSHIP TO FINANCIAL STATEMENTS Accounting Policies: GENERAL The accompanying schedules of expenditures of federal awards and state financial assistance (the Schedules) present the activity of all federal awards and state financial assistance programs of UCNJ Union College of Union County, NJ. The College is defined in Note 1 to the College’s basic financial statements. All federal awards and state financial assistance received directly from federal and state agencies, as well as federal awards and state financial assistance passed through other government agencies, are included on the Schedules. BASIS OF ACCOUNTING The accompanying Schedules are presented using the accrual basis of accounting. The accrual basis of accounting is described in Note 1 to the financial statements. The information in the Schedules is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and State of New Jersey Circular 15-08-OMB. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Amounts reported in the accompanying schedules agree with amounts reported in the financial statements.
Title: RELATIONSHIP TO FEDERAL AND STATE FINANCIAL REPORTS Accounting Policies: GENERAL The accompanying schedules of expenditures of federal awards and state financial assistance (the Schedules) present the activity of all federal awards and state financial assistance programs of UCNJ Union College of Union County, NJ. The College is defined in Note 1 to the College’s basic financial statements. All federal awards and state financial assistance received directly from federal and state agencies, as well as federal awards and state financial assistance passed through other government agencies, are included on the Schedules. BASIS OF ACCOUNTING The accompanying Schedules are presented using the accrual basis of accounting. The accrual basis of accounting is described in Note 1 to the financial statements. The information in the Schedules is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and State of New Jersey Circular 15-08-OMB. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Amounts reported in the accompanying schedules agree with the amounts reported in the related federal and state financial reports.
Title: STUDENT LOAN PROGRAMS Accounting Policies: GENERAL The accompanying schedules of expenditures of federal awards and state financial assistance (the Schedules) present the activity of all federal awards and state financial assistance programs of UCNJ Union College of Union County, NJ. The College is defined in Note 1 to the College’s basic financial statements. All federal awards and state financial assistance received directly from federal and state agencies, as well as federal awards and state financial assistance passed through other government agencies, are included on the Schedules. BASIS OF ACCOUNTING The accompanying Schedules are presented using the accrual basis of accounting. The accrual basis of accounting is described in Note 1 to the financial statements. The information in the Schedules is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and State of New Jersey Circular 15-08-OMB. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The College is responsible only for the performance of certain administrative duties with respect to Federal Direct Student Loans; accordingly, these loan balances are not included in the College’s basic financial statements. It is not practical to determine the balance of loans outstanding to students of the College under this program as of June 30, 2024. The amount reported on the schedules of expenditures of federal awards is the amount of loans awarded in the current year.
Title: STUDENT FINANCIAL AID INSTITUTIONAL AND PROGRAM ELIGIBILITY METRICS Accounting Policies: GENERAL The accompanying schedules of expenditures of federal awards and state financial assistance (the Schedules) present the activity of all federal awards and state financial assistance programs of UCNJ Union College of Union County, NJ. The College is defined in Note 1 to the College’s basic financial statements. All federal awards and state financial assistance received directly from federal and state agencies, as well as federal awards and state financial assistance passed through other government agencies, are included on the Schedules. BASIS OF ACCOUNTING The accompanying Schedules are presented using the accrual basis of accounting. The accrual basis of accounting is described in Note 1 to the financial statements. The information in the Schedules is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and State of New Jersey Circular 15-08-OMB. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The 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: o Correspondence courses the institution offers under 34 CFR 600.7(b) and (g) o Regular students that enroll in correspondence courses under 34 CFR 600.7(b) and (g) o Institution’s regular students that are incarcerated under 34 CFR 600.7(c) and (g) o 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) o Institution’s regular students that lack a high school diploma or its equivalent under 34 CFR 600.7(d) and (g) o Completion rates for short-term programs under 34 CFR 668.8(f) and (g) o 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).

Finding Details

Finding 2024-001
2024-001 National Student Loan Data System (NSLDS) Program and Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.268, 84.063, 84.033 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states that: 1) Schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report the student status every 60 days at a minimum throughout the academic year. If the student withdrew or graduated from the institution, the status must be reported twice. 2) Schools must have some arrangement to report student program enrollment effective date. Condition: During our testing, we noted: 1) Ten of 40 students were not reported within 60 day timeframe. 2) Sixteen of 40 students were reported to NSLDS with an incorrect program enrollment effective date. Questioned costs: None. Context: During our testing we noted the College did not have a proper procedure in place for: 1) Unofficial withdrawals or students who withdrawal during the add/drop period in order to ensure the enrollment effective date reported to NSLDS matches the College’s records.. 2) Students who withdrew during the add/drop period in order to ensure the student’s program status was reported. Cause: The College did not have a process in place to ensure: 1) the effective date reported to NSLDS matches the effective date of the student’s last date of attendance. 2) the student's program enrollment effective date was being accurately reported. Effect: 1) The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By not reporting a correct effective date, the grace period begin date for the student will be incorrect. 2) The program enrollment effective date reported to NSLDS is used to determine the student’s 150% limit for direct loans as well as when grace period should begin. By not reporting the correct status, the calculation of the 150% would be incorrect and the grace period begin date would be incorrect. Repeat finding: No. Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting: 1) status changes to NSLDS to ensure the enrollment effective date reported to NSLDS is aligning with the College’s last date of attendance. 2) program enrollment effective dates to NSLDS. Views of responsible officials: Management agrees with the findings and has developed a plan to correct the finding.
Finding 2024-001
2024-001 National Student Loan Data System (NSLDS) Program and Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.268, 84.063, 84.033 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states that: 1) Schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report the student status every 60 days at a minimum throughout the academic year. If the student withdrew or graduated from the institution, the status must be reported twice. 2) Schools must have some arrangement to report student program enrollment effective date. Condition: During our testing, we noted: 1) Ten of 40 students were not reported within 60 day timeframe. 2) Sixteen of 40 students were reported to NSLDS with an incorrect program enrollment effective date. Questioned costs: None. Context: During our testing we noted the College did not have a proper procedure in place for: 1) Unofficial withdrawals or students who withdrawal during the add/drop period in order to ensure the enrollment effective date reported to NSLDS matches the College’s records.. 2) Students who withdrew during the add/drop period in order to ensure the student’s program status was reported. Cause: The College did not have a process in place to ensure: 1) the effective date reported to NSLDS matches the effective date of the student’s last date of attendance. 2) the student's program enrollment effective date was being accurately reported. Effect: 1) The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By not reporting a correct effective date, the grace period begin date for the student will be incorrect. 2) The program enrollment effective date reported to NSLDS is used to determine the student’s 150% limit for direct loans as well as when grace period should begin. By not reporting the correct status, the calculation of the 150% would be incorrect and the grace period begin date would be incorrect. Repeat finding: No. Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting: 1) status changes to NSLDS to ensure the enrollment effective date reported to NSLDS is aligning with the College’s last date of attendance. 2) program enrollment effective dates to NSLDS. Views of responsible officials: Management agrees with the findings and has developed a plan to correct the finding.
Finding 2024-001
2024-001 National Student Loan Data System (NSLDS) Program and Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.268, 84.063, 84.033 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states that: 1) Schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report the student status every 60 days at a minimum throughout the academic year. If the student withdrew or graduated from the institution, the status must be reported twice. 2) Schools must have some arrangement to report student program enrollment effective date. Condition: During our testing, we noted: 1) Ten of 40 students were not reported within 60 day timeframe. 2) Sixteen of 40 students were reported to NSLDS with an incorrect program enrollment effective date. Questioned costs: None. Context: During our testing we noted the College did not have a proper procedure in place for: 1) Unofficial withdrawals or students who withdrawal during the add/drop period in order to ensure the enrollment effective date reported to NSLDS matches the College’s records.. 2) Students who withdrew during the add/drop period in order to ensure the student’s program status was reported. Cause: The College did not have a process in place to ensure: 1) the effective date reported to NSLDS matches the effective date of the student’s last date of attendance. 2) the student's program enrollment effective date was being accurately reported. Effect: 1) The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By not reporting a correct effective date, the grace period begin date for the student will be incorrect. 2) The program enrollment effective date reported to NSLDS is used to determine the student’s 150% limit for direct loans as well as when grace period should begin. By not reporting the correct status, the calculation of the 150% would be incorrect and the grace period begin date would be incorrect. Repeat finding: No. Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting: 1) status changes to NSLDS to ensure the enrollment effective date reported to NSLDS is aligning with the College’s last date of attendance. 2) program enrollment effective dates to NSLDS. Views of responsible officials: Management agrees with the findings and has developed a plan to correct the finding.
Finding 2024-001
2024-001 National Student Loan Data System (NSLDS) Program and Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.268, 84.063, 84.033 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states that: 1) Schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report the student status every 60 days at a minimum throughout the academic year. If the student withdrew or graduated from the institution, the status must be reported twice. 2) Schools must have some arrangement to report student program enrollment effective date. Condition: During our testing, we noted: 1) Ten of 40 students were not reported within 60 day timeframe. 2) Sixteen of 40 students were reported to NSLDS with an incorrect program enrollment effective date. Questioned costs: None. Context: During our testing we noted the College did not have a proper procedure in place for: 1) Unofficial withdrawals or students who withdrawal during the add/drop period in order to ensure the enrollment effective date reported to NSLDS matches the College’s records.. 2) Students who withdrew during the add/drop period in order to ensure the student’s program status was reported. Cause: The College did not have a process in place to ensure: 1) the effective date reported to NSLDS matches the effective date of the student’s last date of attendance. 2) the student's program enrollment effective date was being accurately reported. Effect: 1) The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By not reporting a correct effective date, the grace period begin date for the student will be incorrect. 2) The program enrollment effective date reported to NSLDS is used to determine the student’s 150% limit for direct loans as well as when grace period should begin. By not reporting the correct status, the calculation of the 150% would be incorrect and the grace period begin date would be incorrect. Repeat finding: No. Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting: 1) status changes to NSLDS to ensure the enrollment effective date reported to NSLDS is aligning with the College’s last date of attendance. 2) program enrollment effective dates to NSLDS. Views of responsible officials: Management agrees with the findings and has developed a plan to correct the finding.
Finding 2024-001
2024-001 National Student Loan Data System (NSLDS) Program and Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.268, 84.063, 84.033 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states that: 1) Schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report the student status every 60 days at a minimum throughout the academic year. If the student withdrew or graduated from the institution, the status must be reported twice. 2) Schools must have some arrangement to report student program enrollment effective date. Condition: During our testing, we noted: 1) Ten of 40 students were not reported within 60 day timeframe. 2) Sixteen of 40 students were reported to NSLDS with an incorrect program enrollment effective date. Questioned costs: None. Context: During our testing we noted the College did not have a proper procedure in place for: 1) Unofficial withdrawals or students who withdrawal during the add/drop period in order to ensure the enrollment effective date reported to NSLDS matches the College’s records.. 2) Students who withdrew during the add/drop period in order to ensure the student’s program status was reported. Cause: The College did not have a process in place to ensure: 1) the effective date reported to NSLDS matches the effective date of the student’s last date of attendance. 2) the student's program enrollment effective date was being accurately reported. Effect: 1) The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By not reporting a correct effective date, the grace period begin date for the student will be incorrect. 2) The program enrollment effective date reported to NSLDS is used to determine the student’s 150% limit for direct loans as well as when grace period should begin. By not reporting the correct status, the calculation of the 150% would be incorrect and the grace period begin date would be incorrect. Repeat finding: No. Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting: 1) status changes to NSLDS to ensure the enrollment effective date reported to NSLDS is aligning with the College’s last date of attendance. 2) program enrollment effective dates to NSLDS. Views of responsible officials: Management agrees with the findings and has developed a plan to correct the finding.
Finding 2024-001
2024-001 National Student Loan Data System (NSLDS) Program and Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.268, 84.063, 84.033 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states that: 1) Schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report the student status every 60 days at a minimum throughout the academic year. If the student withdrew or graduated from the institution, the status must be reported twice. 2) Schools must have some arrangement to report student program enrollment effective date. Condition: During our testing, we noted: 1) Ten of 40 students were not reported within 60 day timeframe. 2) Sixteen of 40 students were reported to NSLDS with an incorrect program enrollment effective date. Questioned costs: None. Context: During our testing we noted the College did not have a proper procedure in place for: 1) Unofficial withdrawals or students who withdrawal during the add/drop period in order to ensure the enrollment effective date reported to NSLDS matches the College’s records.. 2) Students who withdrew during the add/drop period in order to ensure the student’s program status was reported. Cause: The College did not have a process in place to ensure: 1) the effective date reported to NSLDS matches the effective date of the student’s last date of attendance. 2) the student's program enrollment effective date was being accurately reported. Effect: 1) The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By not reporting a correct effective date, the grace period begin date for the student will be incorrect. 2) The program enrollment effective date reported to NSLDS is used to determine the student’s 150% limit for direct loans as well as when grace period should begin. By not reporting the correct status, the calculation of the 150% would be incorrect and the grace period begin date would be incorrect. Repeat finding: No. Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting: 1) status changes to NSLDS to ensure the enrollment effective date reported to NSLDS is aligning with the College’s last date of attendance. 2) program enrollment effective dates to NSLDS. Views of responsible officials: Management agrees with the findings and has developed a plan to correct the finding.
Finding 2024-001
2024-001 National Student Loan Data System (NSLDS) Program and Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.268, 84.063, 84.033 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states that: 1) Schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report the student status every 60 days at a minimum throughout the academic year. If the student withdrew or graduated from the institution, the status must be reported twice. 2) Schools must have some arrangement to report student program enrollment effective date. Condition: During our testing, we noted: 1) Ten of 40 students were not reported within 60 day timeframe. 2) Sixteen of 40 students were reported to NSLDS with an incorrect program enrollment effective date. Questioned costs: None. Context: During our testing we noted the College did not have a proper procedure in place for: 1) Unofficial withdrawals or students who withdrawal during the add/drop period in order to ensure the enrollment effective date reported to NSLDS matches the College’s records.. 2) Students who withdrew during the add/drop period in order to ensure the student’s program status was reported. Cause: The College did not have a process in place to ensure: 1) the effective date reported to NSLDS matches the effective date of the student’s last date of attendance. 2) the student's program enrollment effective date was being accurately reported. Effect: 1) The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By not reporting a correct effective date, the grace period begin date for the student will be incorrect. 2) The program enrollment effective date reported to NSLDS is used to determine the student’s 150% limit for direct loans as well as when grace period should begin. By not reporting the correct status, the calculation of the 150% would be incorrect and the grace period begin date would be incorrect. Repeat finding: No. Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting: 1) status changes to NSLDS to ensure the enrollment effective date reported to NSLDS is aligning with the College’s last date of attendance. 2) program enrollment effective dates to NSLDS. Views of responsible officials: Management agrees with the findings and has developed a plan to correct the finding.
Finding 2024-001
2024-001 National Student Loan Data System (NSLDS) Program and Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.268, 84.063, 84.033 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states that: 1) Schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report the student status every 60 days at a minimum throughout the academic year. If the student withdrew or graduated from the institution, the status must be reported twice. 2) Schools must have some arrangement to report student program enrollment effective date. Condition: During our testing, we noted: 1) Ten of 40 students were not reported within 60 day timeframe. 2) Sixteen of 40 students were reported to NSLDS with an incorrect program enrollment effective date. Questioned costs: None. Context: During our testing we noted the College did not have a proper procedure in place for: 1) Unofficial withdrawals or students who withdrawal during the add/drop period in order to ensure the enrollment effective date reported to NSLDS matches the College’s records.. 2) Students who withdrew during the add/drop period in order to ensure the student’s program status was reported. Cause: The College did not have a process in place to ensure: 1) the effective date reported to NSLDS matches the effective date of the student’s last date of attendance. 2) the student's program enrollment effective date was being accurately reported. Effect: 1) The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By not reporting a correct effective date, the grace period begin date for the student will be incorrect. 2) The program enrollment effective date reported to NSLDS is used to determine the student’s 150% limit for direct loans as well as when grace period should begin. By not reporting the correct status, the calculation of the 150% would be incorrect and the grace period begin date would be incorrect. Repeat finding: No. Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting: 1) status changes to NSLDS to ensure the enrollment effective date reported to NSLDS is aligning with the College’s last date of attendance. 2) program enrollment effective dates to NSLDS. Views of responsible officials: Management agrees with the findings and has developed a plan to correct the finding.