FAC Explorer

Audit 351214

FY End
2024-06-30
Total Expended
$5.33M
Findings
12
Programs
6
Organization: Tabor College, Inc. (KS)
Year: 2024 Accepted: 2025-03-31
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
544706 2024-002 Significant Deficiency Yes N
544707 2024-002 Significant Deficiency Yes N
544708 2024-002 Significant Deficiency Yes N
544709 2024-002 Significant Deficiency Yes N
544710 2024-002 Significant Deficiency Yes N
544711 2024-002 Significant Deficiency Yes N
1121148 2024-002 Significant Deficiency Yes N
1121149 2024-002 Significant Deficiency Yes N
1121150 2024-002 Significant Deficiency Yes N
1121151 2024-002 Significant Deficiency Yes N
1121152 2024-002 Significant Deficiency Yes N
1121153 2024-002 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $3.77M Yes 1
84.063 Federal Pell Grant Program $1.23M Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $122,700 Yes 1
84.038 Federal Perkins Loan Program_federal Capital Contributions $122,089 Yes 1
84.033 Federal Work-Study Program $68,960 Yes 1
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $13,430 Yes 1

Contacts

Name Title Type
M778GWELTAA4 Caleb Loss Auditee
6209473121 Michael Gerber Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Tabor College, Inc. under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Tabor College, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Tabor College, Inc. 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. Negative amounts shown on the Schedule 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: Tabor College, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Tabor College, Inc. under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Tabor College, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Tabor College, Inc.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Tabor College, Inc. under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Tabor College, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Tabor College, Inc. 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. Negative amounts shown on the Schedule 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: Tabor College, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Tabor College, Inc. under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Tabor College, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Tabor College, Inc. 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. Negative amounts shown on the Schedule 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: Tabor College, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Tabor College, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Federal Loan Programs Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Tabor College, Inc. under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Tabor College, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Tabor College, Inc. 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. Negative amounts shown on the Schedule 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: Tabor College, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The federal loan programs listed subsequently are administered directly by Tabor College, Inc., and balances and transactions relating to these programs are included in Tabor College, Inc.’s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2024, for the Federal Perkins Loan Program (Assistance Listing Number 84.038) totaled $75,110.

Finding Details

Finding 2024-002
Student Financial Assistance Cluster Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2024 Criteria or specific requirement - The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. Condition - We noted discrepancies in the data reported in NSLDS compared to the data in the College’s records. Cause - The College’s processes and controls did not ensure that the effective dates were properly reported to NSLDS. Effect or potential effect - The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Questioned costs - None Context - During our testing, we noted for three out of eleven students tested, the program begin date per the institution did not match the student's effective date reported to NSLDS. In addition, we noted for one out of eleven students tested the notification was not made within 60 days. Sampling was not a statistically valid sample. Identification as a repeat finding, if applicable - 2023-003 Recommendation - We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Views of responsible officials and planned corrective actions - Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Finding 2024-002
Student Financial Assistance Cluster Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2024 Criteria or specific requirement - The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. Condition - We noted discrepancies in the data reported in NSLDS compared to the data in the College’s records. Cause - The College’s processes and controls did not ensure that the effective dates were properly reported to NSLDS. Effect or potential effect - The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Questioned costs - None Context - During our testing, we noted for three out of eleven students tested, the program begin date per the institution did not match the student's effective date reported to NSLDS. In addition, we noted for one out of eleven students tested the notification was not made within 60 days. Sampling was not a statistically valid sample. Identification as a repeat finding, if applicable - 2023-003 Recommendation - We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Views of responsible officials and planned corrective actions - Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Finding 2024-002
Student Financial Assistance Cluster Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2024 Criteria or specific requirement - The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. Condition - We noted discrepancies in the data reported in NSLDS compared to the data in the College’s records. Cause - The College’s processes and controls did not ensure that the effective dates were properly reported to NSLDS. Effect or potential effect - The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Questioned costs - None Context - During our testing, we noted for three out of eleven students tested, the program begin date per the institution did not match the student's effective date reported to NSLDS. In addition, we noted for one out of eleven students tested the notification was not made within 60 days. Sampling was not a statistically valid sample. Identification as a repeat finding, if applicable - 2023-003 Recommendation - We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Views of responsible officials and planned corrective actions - Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Finding 2024-002
Student Financial Assistance Cluster Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2024 Criteria or specific requirement - The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. Condition - We noted discrepancies in the data reported in NSLDS compared to the data in the College’s records. Cause - The College’s processes and controls did not ensure that the effective dates were properly reported to NSLDS. Effect or potential effect - The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Questioned costs - None Context - During our testing, we noted for three out of eleven students tested, the program begin date per the institution did not match the student's effective date reported to NSLDS. In addition, we noted for one out of eleven students tested the notification was not made within 60 days. Sampling was not a statistically valid sample. Identification as a repeat finding, if applicable - 2023-003 Recommendation - We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Views of responsible officials and planned corrective actions - Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Finding 2024-002
Student Financial Assistance Cluster Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2024 Criteria or specific requirement - The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. Condition - We noted discrepancies in the data reported in NSLDS compared to the data in the College’s records. Cause - The College’s processes and controls did not ensure that the effective dates were properly reported to NSLDS. Effect or potential effect - The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Questioned costs - None Context - During our testing, we noted for three out of eleven students tested, the program begin date per the institution did not match the student's effective date reported to NSLDS. In addition, we noted for one out of eleven students tested the notification was not made within 60 days. Sampling was not a statistically valid sample. Identification as a repeat finding, if applicable - 2023-003 Recommendation - We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Views of responsible officials and planned corrective actions - Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Finding 2024-002
Student Financial Assistance Cluster Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2024 Criteria or specific requirement - The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. Condition - We noted discrepancies in the data reported in NSLDS compared to the data in the College’s records. Cause - The College’s processes and controls did not ensure that the effective dates were properly reported to NSLDS. Effect or potential effect - The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Questioned costs - None Context - During our testing, we noted for three out of eleven students tested, the program begin date per the institution did not match the student's effective date reported to NSLDS. In addition, we noted for one out of eleven students tested the notification was not made within 60 days. Sampling was not a statistically valid sample. Identification as a repeat finding, if applicable - 2023-003 Recommendation - We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Views of responsible officials and planned corrective actions - Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Finding 2024-002
Student Financial Assistance Cluster Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2024 Criteria or specific requirement - The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. Condition - We noted discrepancies in the data reported in NSLDS compared to the data in the College’s records. Cause - The College’s processes and controls did not ensure that the effective dates were properly reported to NSLDS. Effect or potential effect - The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Questioned costs - None Context - During our testing, we noted for three out of eleven students tested, the program begin date per the institution did not match the student's effective date reported to NSLDS. In addition, we noted for one out of eleven students tested the notification was not made within 60 days. Sampling was not a statistically valid sample. Identification as a repeat finding, if applicable - 2023-003 Recommendation - We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Views of responsible officials and planned corrective actions - Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Finding 2024-002
Student Financial Assistance Cluster Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2024 Criteria or specific requirement - The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. Condition - We noted discrepancies in the data reported in NSLDS compared to the data in the College’s records. Cause - The College’s processes and controls did not ensure that the effective dates were properly reported to NSLDS. Effect or potential effect - The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Questioned costs - None Context - During our testing, we noted for three out of eleven students tested, the program begin date per the institution did not match the student's effective date reported to NSLDS. In addition, we noted for one out of eleven students tested the notification was not made within 60 days. Sampling was not a statistically valid sample. Identification as a repeat finding, if applicable - 2023-003 Recommendation - We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Views of responsible officials and planned corrective actions - Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Finding 2024-002
Student Financial Assistance Cluster Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2024 Criteria or specific requirement - The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. Condition - We noted discrepancies in the data reported in NSLDS compared to the data in the College’s records. Cause - The College’s processes and controls did not ensure that the effective dates were properly reported to NSLDS. Effect or potential effect - The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Questioned costs - None Context - During our testing, we noted for three out of eleven students tested, the program begin date per the institution did not match the student's effective date reported to NSLDS. In addition, we noted for one out of eleven students tested the notification was not made within 60 days. Sampling was not a statistically valid sample. Identification as a repeat finding, if applicable - 2023-003 Recommendation - We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Views of responsible officials and planned corrective actions - Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Finding 2024-002
Student Financial Assistance Cluster Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2024 Criteria or specific requirement - The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. Condition - We noted discrepancies in the data reported in NSLDS compared to the data in the College’s records. Cause - The College’s processes and controls did not ensure that the effective dates were properly reported to NSLDS. Effect or potential effect - The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Questioned costs - None Context - During our testing, we noted for three out of eleven students tested, the program begin date per the institution did not match the student's effective date reported to NSLDS. In addition, we noted for one out of eleven students tested the notification was not made within 60 days. Sampling was not a statistically valid sample. Identification as a repeat finding, if applicable - 2023-003 Recommendation - We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Views of responsible officials and planned corrective actions - Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Finding 2024-002
Student Financial Assistance Cluster Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2024 Criteria or specific requirement - The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. Condition - We noted discrepancies in the data reported in NSLDS compared to the data in the College’s records. Cause - The College’s processes and controls did not ensure that the effective dates were properly reported to NSLDS. Effect or potential effect - The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Questioned costs - None Context - During our testing, we noted for three out of eleven students tested, the program begin date per the institution did not match the student's effective date reported to NSLDS. In addition, we noted for one out of eleven students tested the notification was not made within 60 days. Sampling was not a statistically valid sample. Identification as a repeat finding, if applicable - 2023-003 Recommendation - We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Views of responsible officials and planned corrective actions - Management concurs with the findings and recommendations. See separate report for planned corrective actions.
Finding 2024-002
Student Financial Assistance Cluster Assistance Listing No. 84.007 - Federal Supplemental Educational Opportunity Grants Assistance Listing No. 84.033 - Federal Work-Study Program Assistance Listing No. 84.038 - Federal Perkins Loan Program Assistance Listing No. 84.063 - Federal Pell Grant Program Assistance Listing No. 84.268 - Federal Direct Student Loans Assistance Listing No. 84.379 - Teacher Education Assistance for College and Higher Education Grants Program Year 2024 Criteria or specific requirement - The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. Condition - We noted discrepancies in the data reported in NSLDS compared to the data in the College’s records. Cause - The College’s processes and controls did not ensure that the effective dates were properly reported to NSLDS. Effect or potential effect - The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Questioned costs - None Context - During our testing, we noted for three out of eleven students tested, the program begin date per the institution did not match the student's effective date reported to NSLDS. In addition, we noted for one out of eleven students tested the notification was not made within 60 days. Sampling was not a statistically valid sample. Identification as a repeat finding, if applicable - 2023-003 Recommendation - We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Views of responsible officials and planned corrective actions - Management concurs with the findings and recommendations. See separate report for planned corrective actions.