Audit 348167

FY End
2024-06-30
Total Expended
$2.28M
Findings
8
Programs
8
Organization: Miles Community College (MT)
Year: 2024 Accepted: 2025-03-25
Auditor: Wipfli LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
530115 2024-001 Significant Deficiency - N
530116 2024-001 Significant Deficiency - N
530117 2024-001 Significant Deficiency - N
530118 2024-001 Significant Deficiency - N
1106557 2024-001 Significant Deficiency - N
1106558 2024-001 Significant Deficiency - N
1106559 2024-001 Significant Deficiency - N
1106560 2024-001 Significant Deficiency - N

Programs

Contacts

Name Title Type
GAN6JPFS9QZ7 Nancy Aaberge Auditee
4068746161 Kimberly Dare Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal activity of Miles Community College (the College) 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 College, it is not intended to and does not present the financial position, changes in net position, or cash flow of the College. De Minimis Rate Used: N Rate Explanation: The College has not elected to use the 10% de minimus indirect cost rate. Expenditures reported in the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. No federal financial assistance has been provided to a subrececipient.

Finding Details

2024-001 - Enrollment Reporting - NSLDS Reporting Funding Agency: U.S Department of Education Title: Student Financial Aid Cluster AL Number(s): 84.007, 84.033, 84.063, 84.268 Award year and Number: 2024 Criteria or Specific Requirement: The effective date for the withdrawn status is the withdrawal date used by the institution in accordance with 34 CFR 668.22(b) or (c). At a minimum, institutions are required to certify enrollment every 60 days or every other month. Condition: In our examination we noted two students out of twenty-one students who had an enrollment status change in which their effective date of change is inaccurate and/or the certification date is beyond the 60-day requirement to report the status change. Context: In the examination of student files, it was discovered that two out of twenty-one students had inaccuracies in their enrollment status changes. Specifically, Student A's last day of attendance was recorded as March 6, 2024, but the effective date of withdrawal reported to the National Student Loan Data System (NSLDS) was May 3, 2024, which exceeded the required 60-day reporting timeframe. Similarly, Student B's last day of attendance was October 5, 2023, but the effective date of withdrawal reported to NSLDS was December 15, 2023. These discrepancies were due to an oversight by the institution, resulting in the student status effective dates and certification dates not being accurately and timely updated in NSLDS. Questioned Cost: N/A Effect: The student status effective date and/or dates certified were not accurately and timely updated in NSLDS. Cause: There was an oversight by the institution. Auditor Recommendation: The institution should implement procedures to spot check status changes and dates from NSLDS website to college records to ensure information is being accurately transmitted to NSLDS. View of Responsible Official: Miles Community College will take corrective action, by adding to our end of term SAP processing the step of updating National Student Clearinghouse with last date of attendance according to the grade roster from the instructor. This will be done prior to the processing of the R2T4’s.
2024-001 - Enrollment Reporting - NSLDS Reporting Funding Agency: U.S Department of Education Title: Student Financial Aid Cluster AL Number(s): 84.007, 84.033, 84.063, 84.268 Award year and Number: 2024 Criteria or Specific Requirement: The effective date for the withdrawn status is the withdrawal date used by the institution in accordance with 34 CFR 668.22(b) or (c). At a minimum, institutions are required to certify enrollment every 60 days or every other month. Condition: In our examination we noted two students out of twenty-one students who had an enrollment status change in which their effective date of change is inaccurate and/or the certification date is beyond the 60-day requirement to report the status change. Context: In the examination of student files, it was discovered that two out of twenty-one students had inaccuracies in their enrollment status changes. Specifically, Student A's last day of attendance was recorded as March 6, 2024, but the effective date of withdrawal reported to the National Student Loan Data System (NSLDS) was May 3, 2024, which exceeded the required 60-day reporting timeframe. Similarly, Student B's last day of attendance was October 5, 2023, but the effective date of withdrawal reported to NSLDS was December 15, 2023. These discrepancies were due to an oversight by the institution, resulting in the student status effective dates and certification dates not being accurately and timely updated in NSLDS. Questioned Cost: N/A Effect: The student status effective date and/or dates certified were not accurately and timely updated in NSLDS. Cause: There was an oversight by the institution. Auditor Recommendation: The institution should implement procedures to spot check status changes and dates from NSLDS website to college records to ensure information is being accurately transmitted to NSLDS. View of Responsible Official: Miles Community College will take corrective action, by adding to our end of term SAP processing the step of updating National Student Clearinghouse with last date of attendance according to the grade roster from the instructor. This will be done prior to the processing of the R2T4’s.
2024-001 - Enrollment Reporting - NSLDS Reporting Funding Agency: U.S Department of Education Title: Student Financial Aid Cluster AL Number(s): 84.007, 84.033, 84.063, 84.268 Award year and Number: 2024 Criteria or Specific Requirement: The effective date for the withdrawn status is the withdrawal date used by the institution in accordance with 34 CFR 668.22(b) or (c). At a minimum, institutions are required to certify enrollment every 60 days or every other month. Condition: In our examination we noted two students out of twenty-one students who had an enrollment status change in which their effective date of change is inaccurate and/or the certification date is beyond the 60-day requirement to report the status change. Context: In the examination of student files, it was discovered that two out of twenty-one students had inaccuracies in their enrollment status changes. Specifically, Student A's last day of attendance was recorded as March 6, 2024, but the effective date of withdrawal reported to the National Student Loan Data System (NSLDS) was May 3, 2024, which exceeded the required 60-day reporting timeframe. Similarly, Student B's last day of attendance was October 5, 2023, but the effective date of withdrawal reported to NSLDS was December 15, 2023. These discrepancies were due to an oversight by the institution, resulting in the student status effective dates and certification dates not being accurately and timely updated in NSLDS. Questioned Cost: N/A Effect: The student status effective date and/or dates certified were not accurately and timely updated in NSLDS. Cause: There was an oversight by the institution. Auditor Recommendation: The institution should implement procedures to spot check status changes and dates from NSLDS website to college records to ensure information is being accurately transmitted to NSLDS. View of Responsible Official: Miles Community College will take corrective action, by adding to our end of term SAP processing the step of updating National Student Clearinghouse with last date of attendance according to the grade roster from the instructor. This will be done prior to the processing of the R2T4’s.
2024-001 - Enrollment Reporting - NSLDS Reporting Funding Agency: U.S Department of Education Title: Student Financial Aid Cluster AL Number(s): 84.007, 84.033, 84.063, 84.268 Award year and Number: 2024 Criteria or Specific Requirement: The effective date for the withdrawn status is the withdrawal date used by the institution in accordance with 34 CFR 668.22(b) or (c). At a minimum, institutions are required to certify enrollment every 60 days or every other month. Condition: In our examination we noted two students out of twenty-one students who had an enrollment status change in which their effective date of change is inaccurate and/or the certification date is beyond the 60-day requirement to report the status change. Context: In the examination of student files, it was discovered that two out of twenty-one students had inaccuracies in their enrollment status changes. Specifically, Student A's last day of attendance was recorded as March 6, 2024, but the effective date of withdrawal reported to the National Student Loan Data System (NSLDS) was May 3, 2024, which exceeded the required 60-day reporting timeframe. Similarly, Student B's last day of attendance was October 5, 2023, but the effective date of withdrawal reported to NSLDS was December 15, 2023. These discrepancies were due to an oversight by the institution, resulting in the student status effective dates and certification dates not being accurately and timely updated in NSLDS. Questioned Cost: N/A Effect: The student status effective date and/or dates certified were not accurately and timely updated in NSLDS. Cause: There was an oversight by the institution. Auditor Recommendation: The institution should implement procedures to spot check status changes and dates from NSLDS website to college records to ensure information is being accurately transmitted to NSLDS. View of Responsible Official: Miles Community College will take corrective action, by adding to our end of term SAP processing the step of updating National Student Clearinghouse with last date of attendance according to the grade roster from the instructor. This will be done prior to the processing of the R2T4’s.
2024-001 - Enrollment Reporting - NSLDS Reporting Funding Agency: U.S Department of Education Title: Student Financial Aid Cluster AL Number(s): 84.007, 84.033, 84.063, 84.268 Award year and Number: 2024 Criteria or Specific Requirement: The effective date for the withdrawn status is the withdrawal date used by the institution in accordance with 34 CFR 668.22(b) or (c). At a minimum, institutions are required to certify enrollment every 60 days or every other month. Condition: In our examination we noted two students out of twenty-one students who had an enrollment status change in which their effective date of change is inaccurate and/or the certification date is beyond the 60-day requirement to report the status change. Context: In the examination of student files, it was discovered that two out of twenty-one students had inaccuracies in their enrollment status changes. Specifically, Student A's last day of attendance was recorded as March 6, 2024, but the effective date of withdrawal reported to the National Student Loan Data System (NSLDS) was May 3, 2024, which exceeded the required 60-day reporting timeframe. Similarly, Student B's last day of attendance was October 5, 2023, but the effective date of withdrawal reported to NSLDS was December 15, 2023. These discrepancies were due to an oversight by the institution, resulting in the student status effective dates and certification dates not being accurately and timely updated in NSLDS. Questioned Cost: N/A Effect: The student status effective date and/or dates certified were not accurately and timely updated in NSLDS. Cause: There was an oversight by the institution. Auditor Recommendation: The institution should implement procedures to spot check status changes and dates from NSLDS website to college records to ensure information is being accurately transmitted to NSLDS. View of Responsible Official: Miles Community College will take corrective action, by adding to our end of term SAP processing the step of updating National Student Clearinghouse with last date of attendance according to the grade roster from the instructor. This will be done prior to the processing of the R2T4’s.
2024-001 - Enrollment Reporting - NSLDS Reporting Funding Agency: U.S Department of Education Title: Student Financial Aid Cluster AL Number(s): 84.007, 84.033, 84.063, 84.268 Award year and Number: 2024 Criteria or Specific Requirement: The effective date for the withdrawn status is the withdrawal date used by the institution in accordance with 34 CFR 668.22(b) or (c). At a minimum, institutions are required to certify enrollment every 60 days or every other month. Condition: In our examination we noted two students out of twenty-one students who had an enrollment status change in which their effective date of change is inaccurate and/or the certification date is beyond the 60-day requirement to report the status change. Context: In the examination of student files, it was discovered that two out of twenty-one students had inaccuracies in their enrollment status changes. Specifically, Student A's last day of attendance was recorded as March 6, 2024, but the effective date of withdrawal reported to the National Student Loan Data System (NSLDS) was May 3, 2024, which exceeded the required 60-day reporting timeframe. Similarly, Student B's last day of attendance was October 5, 2023, but the effective date of withdrawal reported to NSLDS was December 15, 2023. These discrepancies were due to an oversight by the institution, resulting in the student status effective dates and certification dates not being accurately and timely updated in NSLDS. Questioned Cost: N/A Effect: The student status effective date and/or dates certified were not accurately and timely updated in NSLDS. Cause: There was an oversight by the institution. Auditor Recommendation: The institution should implement procedures to spot check status changes and dates from NSLDS website to college records to ensure information is being accurately transmitted to NSLDS. View of Responsible Official: Miles Community College will take corrective action, by adding to our end of term SAP processing the step of updating National Student Clearinghouse with last date of attendance according to the grade roster from the instructor. This will be done prior to the processing of the R2T4’s.
2024-001 - Enrollment Reporting - NSLDS Reporting Funding Agency: U.S Department of Education Title: Student Financial Aid Cluster AL Number(s): 84.007, 84.033, 84.063, 84.268 Award year and Number: 2024 Criteria or Specific Requirement: The effective date for the withdrawn status is the withdrawal date used by the institution in accordance with 34 CFR 668.22(b) or (c). At a minimum, institutions are required to certify enrollment every 60 days or every other month. Condition: In our examination we noted two students out of twenty-one students who had an enrollment status change in which their effective date of change is inaccurate and/or the certification date is beyond the 60-day requirement to report the status change. Context: In the examination of student files, it was discovered that two out of twenty-one students had inaccuracies in their enrollment status changes. Specifically, Student A's last day of attendance was recorded as March 6, 2024, but the effective date of withdrawal reported to the National Student Loan Data System (NSLDS) was May 3, 2024, which exceeded the required 60-day reporting timeframe. Similarly, Student B's last day of attendance was October 5, 2023, but the effective date of withdrawal reported to NSLDS was December 15, 2023. These discrepancies were due to an oversight by the institution, resulting in the student status effective dates and certification dates not being accurately and timely updated in NSLDS. Questioned Cost: N/A Effect: The student status effective date and/or dates certified were not accurately and timely updated in NSLDS. Cause: There was an oversight by the institution. Auditor Recommendation: The institution should implement procedures to spot check status changes and dates from NSLDS website to college records to ensure information is being accurately transmitted to NSLDS. View of Responsible Official: Miles Community College will take corrective action, by adding to our end of term SAP processing the step of updating National Student Clearinghouse with last date of attendance according to the grade roster from the instructor. This will be done prior to the processing of the R2T4’s.
2024-001 - Enrollment Reporting - NSLDS Reporting Funding Agency: U.S Department of Education Title: Student Financial Aid Cluster AL Number(s): 84.007, 84.033, 84.063, 84.268 Award year and Number: 2024 Criteria or Specific Requirement: The effective date for the withdrawn status is the withdrawal date used by the institution in accordance with 34 CFR 668.22(b) or (c). At a minimum, institutions are required to certify enrollment every 60 days or every other month. Condition: In our examination we noted two students out of twenty-one students who had an enrollment status change in which their effective date of change is inaccurate and/or the certification date is beyond the 60-day requirement to report the status change. Context: In the examination of student files, it was discovered that two out of twenty-one students had inaccuracies in their enrollment status changes. Specifically, Student A's last day of attendance was recorded as March 6, 2024, but the effective date of withdrawal reported to the National Student Loan Data System (NSLDS) was May 3, 2024, which exceeded the required 60-day reporting timeframe. Similarly, Student B's last day of attendance was October 5, 2023, but the effective date of withdrawal reported to NSLDS was December 15, 2023. These discrepancies were due to an oversight by the institution, resulting in the student status effective dates and certification dates not being accurately and timely updated in NSLDS. Questioned Cost: N/A Effect: The student status effective date and/or dates certified were not accurately and timely updated in NSLDS. Cause: There was an oversight by the institution. Auditor Recommendation: The institution should implement procedures to spot check status changes and dates from NSLDS website to college records to ensure information is being accurately transmitted to NSLDS. View of Responsible Official: Miles Community College will take corrective action, by adding to our end of term SAP processing the step of updating National Student Clearinghouse with last date of attendance according to the grade roster from the instructor. This will be done prior to the processing of the R2T4’s.