Audit 338531

FY End
2024-06-30
Total Expended
$23.17M
Findings
12
Programs
16
Year: 2024 Accepted: 2025-01-16
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
519526 2024-001 Significant Deficiency Yes N
519527 2024-001 Significant Deficiency Yes N
519528 2024-001 Significant Deficiency Yes N
519529 2024-001 Significant Deficiency Yes N
519530 2024-001 Significant Deficiency Yes N
519531 2024-001 Significant Deficiency Yes N
1095968 2024-001 Significant Deficiency Yes N
1095969 2024-001 Significant Deficiency Yes N
1095970 2024-001 Significant Deficiency Yes N
1095971 2024-001 Significant Deficiency Yes N
1095972 2024-001 Significant Deficiency Yes N
1095973 2024-001 Significant Deficiency Yes N

Contacts

Name Title Type
FNCMV513G321 Chris Yatooma Auditee
7607441150 William Rauch, Jr. Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2024. The information 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 District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District. Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. The District has not elected to use the 10% de minimis cost rate. De Minimis Rate Used: N Rate Explanation: The auditee used a negotiated indirect cost rate.

Finding Details

Special Tests and Provisions – Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition: Significant Deficiency in Internal Control over Compliance – The following deficiency was noted: 33 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Cause: The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Effect: The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Questioned Costs: There are no questioned costs associated with this finding. Context/Sampling: We tested a non-statistical sample of 60 student status changes of a total 245 changes reported by the District during the 2024 fiscal year. Repeat Finding (Yes or No): Yes, see 2023-001. Recommendation: The District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
Special Tests and Provisions – Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition: Significant Deficiency in Internal Control over Compliance – The following deficiency was noted: 33 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Cause: The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Effect: The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Questioned Costs: There are no questioned costs associated with this finding. Context/Sampling: We tested a non-statistical sample of 60 student status changes of a total 245 changes reported by the District during the 2024 fiscal year. Repeat Finding (Yes or No): Yes, see 2023-001. Recommendation: The District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
Special Tests and Provisions – Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition: Significant Deficiency in Internal Control over Compliance – The following deficiency was noted: 33 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Cause: The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Effect: The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Questioned Costs: There are no questioned costs associated with this finding. Context/Sampling: We tested a non-statistical sample of 60 student status changes of a total 245 changes reported by the District during the 2024 fiscal year. Repeat Finding (Yes or No): Yes, see 2023-001. Recommendation: The District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
Special Tests and Provisions – Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition: Significant Deficiency in Internal Control over Compliance – The following deficiency was noted: 33 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Cause: The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Effect: The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Questioned Costs: There are no questioned costs associated with this finding. Context/Sampling: We tested a non-statistical sample of 60 student status changes of a total 245 changes reported by the District during the 2024 fiscal year. Repeat Finding (Yes or No): Yes, see 2023-001. Recommendation: The District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
Special Tests and Provisions – Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition: Significant Deficiency in Internal Control over Compliance – The following deficiency was noted: 33 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Cause: The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Effect: The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Questioned Costs: There are no questioned costs associated with this finding. Context/Sampling: We tested a non-statistical sample of 60 student status changes of a total 245 changes reported by the District during the 2024 fiscal year. Repeat Finding (Yes or No): Yes, see 2023-001. Recommendation: The District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
Special Tests and Provisions – Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition: Significant Deficiency in Internal Control over Compliance – The following deficiency was noted: 33 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Cause: The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Effect: The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Questioned Costs: There are no questioned costs associated with this finding. Context/Sampling: We tested a non-statistical sample of 60 student status changes of a total 245 changes reported by the District during the 2024 fiscal year. Repeat Finding (Yes or No): Yes, see 2023-001. Recommendation: The District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
Special Tests and Provisions – Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition: Significant Deficiency in Internal Control over Compliance – The following deficiency was noted: 33 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Cause: The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Effect: The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Questioned Costs: There are no questioned costs associated with this finding. Context/Sampling: We tested a non-statistical sample of 60 student status changes of a total 245 changes reported by the District during the 2024 fiscal year. Repeat Finding (Yes or No): Yes, see 2023-001. Recommendation: The District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
Special Tests and Provisions – Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition: Significant Deficiency in Internal Control over Compliance – The following deficiency was noted: 33 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Cause: The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Effect: The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Questioned Costs: There are no questioned costs associated with this finding. Context/Sampling: We tested a non-statistical sample of 60 student status changes of a total 245 changes reported by the District during the 2024 fiscal year. Repeat Finding (Yes or No): Yes, see 2023-001. Recommendation: The District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
Special Tests and Provisions – Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition: Significant Deficiency in Internal Control over Compliance – The following deficiency was noted: 33 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Cause: The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Effect: The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Questioned Costs: There are no questioned costs associated with this finding. Context/Sampling: We tested a non-statistical sample of 60 student status changes of a total 245 changes reported by the District during the 2024 fiscal year. Repeat Finding (Yes or No): Yes, see 2023-001. Recommendation: The District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
Special Tests and Provisions – Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition: Significant Deficiency in Internal Control over Compliance – The following deficiency was noted: 33 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Cause: The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Effect: The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Questioned Costs: There are no questioned costs associated with this finding. Context/Sampling: We tested a non-statistical sample of 60 student status changes of a total 245 changes reported by the District during the 2024 fiscal year. Repeat Finding (Yes or No): Yes, see 2023-001. Recommendation: The District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
Special Tests and Provisions – Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition: Significant Deficiency in Internal Control over Compliance – The following deficiency was noted: 33 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Cause: The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Effect: The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Questioned Costs: There are no questioned costs associated with this finding. Context/Sampling: We tested a non-statistical sample of 60 student status changes of a total 245 changes reported by the District during the 2024 fiscal year. Repeat Finding (Yes or No): Yes, see 2023-001. Recommendation: The District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
Special Tests and Provisions – Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition: Significant Deficiency in Internal Control over Compliance – The following deficiency was noted: 33 of 60 students’ program begin date were not accurately reported in NSLDS (student’s program start date does not agree to program begin date per NSLDS). Cause: The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately due to an error in data mapping within the student information systems database prior to submission to National Student Clearinghouse. Effect: The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Questioned Costs: There are no questioned costs associated with this finding. Context/Sampling: We tested a non-statistical sample of 60 student status changes of a total 245 changes reported by the District during the 2024 fiscal year. Repeat Finding (Yes or No): Yes, see 2023-001. Recommendation: The District should implement a process to review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.