Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Using a Servicer or Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device [34 CFR 688.164(e) and (f)].
Condition – The District did not provide a URL for the contract to the Department of Education for publication in the Cash Management Contracts Database, and the District did not disclose conspicuously on its website the contract establishing the Tier One arrangement.
Cause – The District’s internal controls related to compliance with Title IV requirements on use of a servicer did not ensure the required information was reported to the Department of Education and did not disclose contract on its website.
Effect or Potential Effect – The District was not in compliance with the requirements noted above, and information required to be published or disclosed was not.
Questioned Costs – None.
Context – The District did not provide the URL or the contract for publication in the cash management contracts database, nor the link to the disclosure of contract on its website.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should update internal controls to ensure requirements noted above for using a servicer are followed and the servicers are properly monitored. Additionally, the District should routinely review the related compliance requirements to ensure future compliance.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309. Institutions are required to report enrollment information.
Condition – The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS).
Cause – The District’s internal controls related to NSLDS reporting did not ensure status changes were reported timely and accurately.
Effect or Potential Effect – Incorrect enrollment information was reported to NSLDS, and some of the information was not reported timely.
Questioned Costs – None.
Context – Out of a population of 3,106 students who received Pell Grants or Federal Direct Loans during the 2023-2024 award year and also had an increase or decrease in enrollment, graduated, or withdrew, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 37 students’ enrollment information was incorrectly reported to NSLDS or not reported timely.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should update internal controls related to NSLDS reporting to ensure changes in students’ enrollment status are reported in a timely and accurate manner on a recurring basis.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV Funds [34 CFR 668.22(a)(1) through (a)(5)].
Condition – The District did not properly calculate the total amount disbursed or to be disbursed, which led to incorrect calculations of funds to be returned. Additionally, the District did not provide evidence of date of determination used in calculation.
Cause – The District’s internal controls did not ensure accurate information was inputted into the calculation of returns. Additionally, no detective controls for supervisory review and approval of the calculations were performed to detect errors.
Effect or Potential Effect – Incorrect amounts were returned to the Department of Education or disbursed to student.
Questioned Costs – $5,946 – ALN 84.063; $3,557 – ALN 84.268. Total projected questioned costs were $36,916.
Context – Out of a population of 491 students who withdrew during the 2023-2024 award year, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 14 students’ calculations were incorrect. Additionally, $9,503 calculated to be returned to the Department of Education was not returned.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should ensure its process and internal controls are updated to ensure total days in the semester are calculated correctly and disbursements are made timely. Additionally, the related calculations should be subject to review and approval as a best practice.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Using a Servicer or Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device [34 CFR 688.164(e) and (f)].
Condition – The District did not provide a URL for the contract to the Department of Education for publication in the Cash Management Contracts Database, and the District did not disclose conspicuously on its website the contract establishing the Tier One arrangement.
Cause – The District’s internal controls related to compliance with Title IV requirements on use of a servicer did not ensure the required information was reported to the Department of Education and did not disclose contract on its website.
Effect or Potential Effect – The District was not in compliance with the requirements noted above, and information required to be published or disclosed was not.
Questioned Costs – None.
Context – The District did not provide the URL or the contract for publication in the cash management contracts database, nor the link to the disclosure of contract on its website.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should update internal controls to ensure requirements noted above for using a servicer are followed and the servicers are properly monitored. Additionally, the District should routinely review the related compliance requirements to ensure future compliance.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309. Institutions are required to report enrollment information.
Condition – The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS).
Cause – The District’s internal controls related to NSLDS reporting did not ensure status changes were reported timely and accurately.
Effect or Potential Effect – Incorrect enrollment information was reported to NSLDS, and some of the information was not reported timely.
Questioned Costs – None.
Context – Out of a population of 3,106 students who received Pell Grants or Federal Direct Loans during the 2023-2024 award year and also had an increase or decrease in enrollment, graduated, or withdrew, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 37 students’ enrollment information was incorrectly reported to NSLDS or not reported timely.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should update internal controls related to NSLDS reporting to ensure changes in students’ enrollment status are reported in a timely and accurate manner on a recurring basis.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV Funds [34 CFR 668.22(a)(1) through (a)(5)].
Condition – The District did not properly calculate the total amount disbursed or to be disbursed, which led to incorrect calculations of funds to be returned. Additionally, the District did not provide evidence of date of determination used in calculation.
Cause – The District’s internal controls did not ensure accurate information was inputted into the calculation of returns. Additionally, no detective controls for supervisory review and approval of the calculations were performed to detect errors.
Effect or Potential Effect – Incorrect amounts were returned to the Department of Education or disbursed to student.
Questioned Costs – $5,946 – ALN 84.063; $3,557 – ALN 84.268. Total projected questioned costs were $36,916.
Context – Out of a population of 491 students who withdrew during the 2023-2024 award year, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 14 students’ calculations were incorrect. Additionally, $9,503 calculated to be returned to the Department of Education was not returned.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should ensure its process and internal controls are updated to ensure total days in the semester are calculated correctly and disbursements are made timely. Additionally, the related calculations should be subject to review and approval as a best practice.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Using a Servicer or Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device [34 CFR 688.164(e) and (f)].
Condition – The District did not provide a URL for the contract to the Department of Education for publication in the Cash Management Contracts Database, and the District did not disclose conspicuously on its website the contract establishing the Tier One arrangement.
Cause – The District’s internal controls related to compliance with Title IV requirements on use of a servicer did not ensure the required information was reported to the Department of Education and did not disclose contract on its website.
Effect or Potential Effect – The District was not in compliance with the requirements noted above, and information required to be published or disclosed was not.
Questioned Costs – None.
Context – The District did not provide the URL or the contract for publication in the cash management contracts database, nor the link to the disclosure of contract on its website.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should update internal controls to ensure requirements noted above for using a servicer are followed and the servicers are properly monitored. Additionally, the District should routinely review the related compliance requirements to ensure future compliance.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309. Institutions are required to report enrollment information.
Condition – The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS).
Cause – The District’s internal controls related to NSLDS reporting did not ensure status changes were reported timely and accurately.
Effect or Potential Effect – Incorrect enrollment information was reported to NSLDS, and some of the information was not reported timely.
Questioned Costs – None.
Context – Out of a population of 3,106 students who received Pell Grants or Federal Direct Loans during the 2023-2024 award year and also had an increase or decrease in enrollment, graduated, or withdrew, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 37 students’ enrollment information was incorrectly reported to NSLDS or not reported timely.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should update internal controls related to NSLDS reporting to ensure changes in students’ enrollment status are reported in a timely and accurate manner on a recurring basis.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV Funds [34 CFR 668.22(a)(1) through (a)(5)].
Condition – The District did not properly calculate the total amount disbursed or to be disbursed, which led to incorrect calculations of funds to be returned. Additionally, the District did not provide evidence of date of determination used in calculation.
Cause – The District’s internal controls did not ensure accurate information was inputted into the calculation of returns. Additionally, no detective controls for supervisory review and approval of the calculations were performed to detect errors.
Effect or Potential Effect – Incorrect amounts were returned to the Department of Education or disbursed to student.
Questioned Costs – $5,946 – ALN 84.063; $3,557 – ALN 84.268. Total projected questioned costs were $36,916.
Context – Out of a population of 491 students who withdrew during the 2023-2024 award year, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 14 students’ calculations were incorrect. Additionally, $9,503 calculated to be returned to the Department of Education was not returned.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should ensure its process and internal controls are updated to ensure total days in the semester are calculated correctly and disbursements are made timely. Additionally, the related calculations should be subject to review and approval as a best practice.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Using a Servicer or Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device [34 CFR 688.164(e) and (f)].
Condition – The District did not provide a URL for the contract to the Department of Education for publication in the Cash Management Contracts Database, and the District did not disclose conspicuously on its website the contract establishing the Tier One arrangement.
Cause – The District’s internal controls related to compliance with Title IV requirements on use of a servicer did not ensure the required information was reported to the Department of Education and did not disclose contract on its website.
Effect or Potential Effect – The District was not in compliance with the requirements noted above, and information required to be published or disclosed was not.
Questioned Costs – None.
Context – The District did not provide the URL or the contract for publication in the cash management contracts database, nor the link to the disclosure of contract on its website.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should update internal controls to ensure requirements noted above for using a servicer are followed and the servicers are properly monitored. Additionally, the District should routinely review the related compliance requirements to ensure future compliance.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309. Institutions are required to report enrollment information.
Condition – The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS).
Cause – The District’s internal controls related to NSLDS reporting did not ensure status changes were reported timely and accurately.
Effect or Potential Effect – Incorrect enrollment information was reported to NSLDS, and some of the information was not reported timely.
Questioned Costs – None.
Context – Out of a population of 3,106 students who received Pell Grants or Federal Direct Loans during the 2023-2024 award year and also had an increase or decrease in enrollment, graduated, or withdrew, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 37 students’ enrollment information was incorrectly reported to NSLDS or not reported timely.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should update internal controls related to NSLDS reporting to ensure changes in students’ enrollment status are reported in a timely and accurate manner on a recurring basis.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV Funds [34 CFR 668.22(a)(1) through (a)(5)].
Condition – The District did not properly calculate the total amount disbursed or to be disbursed, which led to incorrect calculations of funds to be returned. Additionally, the District did not provide evidence of date of determination used in calculation.
Cause – The District’s internal controls did not ensure accurate information was inputted into the calculation of returns. Additionally, no detective controls for supervisory review and approval of the calculations were performed to detect errors.
Effect or Potential Effect – Incorrect amounts were returned to the Department of Education or disbursed to student.
Questioned Costs – $5,946 – ALN 84.063; $3,557 – ALN 84.268. Total projected questioned costs were $36,916.
Context – Out of a population of 491 students who withdrew during the 2023-2024 award year, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 14 students’ calculations were incorrect. Additionally, $9,503 calculated to be returned to the Department of Education was not returned.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should ensure its process and internal controls are updated to ensure total days in the semester are calculated correctly and disbursements are made timely. Additionally, the related calculations should be subject to review and approval as a best practice.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Using a Servicer or Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device [34 CFR 688.164(e) and (f)].
Condition – The District did not provide a URL for the contract to the Department of Education for publication in the Cash Management Contracts Database, and the District did not disclose conspicuously on its website the contract establishing the Tier One arrangement.
Cause – The District’s internal controls related to compliance with Title IV requirements on use of a servicer did not ensure the required information was reported to the Department of Education and did not disclose contract on its website.
Effect or Potential Effect – The District was not in compliance with the requirements noted above, and information required to be published or disclosed was not.
Questioned Costs – None.
Context – The District did not provide the URL or the contract for publication in the cash management contracts database, nor the link to the disclosure of contract on its website.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should update internal controls to ensure requirements noted above for using a servicer are followed and the servicers are properly monitored. Additionally, the District should routinely review the related compliance requirements to ensure future compliance.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309. Institutions are required to report enrollment information.
Condition – The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS).
Cause – The District’s internal controls related to NSLDS reporting did not ensure status changes were reported timely and accurately.
Effect or Potential Effect – Incorrect enrollment information was reported to NSLDS, and some of the information was not reported timely.
Questioned Costs – None.
Context – Out of a population of 3,106 students who received Pell Grants or Federal Direct Loans during the 2023-2024 award year and also had an increase or decrease in enrollment, graduated, or withdrew, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 37 students’ enrollment information was incorrectly reported to NSLDS or not reported timely.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should update internal controls related to NSLDS reporting to ensure changes in students’ enrollment status are reported in a timely and accurate manner on a recurring basis.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV Funds [34 CFR 668.22(a)(1) through (a)(5)].
Condition – The District did not properly calculate the total amount disbursed or to be disbursed, which led to incorrect calculations of funds to be returned. Additionally, the District did not provide evidence of date of determination used in calculation.
Cause – The District’s internal controls did not ensure accurate information was inputted into the calculation of returns. Additionally, no detective controls for supervisory review and approval of the calculations were performed to detect errors.
Effect or Potential Effect – Incorrect amounts were returned to the Department of Education or disbursed to student.
Questioned Costs – $5,946 – ALN 84.063; $3,557 – ALN 84.268. Total projected questioned costs were $36,916.
Context – Out of a population of 491 students who withdrew during the 2023-2024 award year, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 14 students’ calculations were incorrect. Additionally, $9,503 calculated to be returned to the Department of Education was not returned.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should ensure its process and internal controls are updated to ensure total days in the semester are calculated correctly and disbursements are made timely. Additionally, the related calculations should be subject to review and approval as a best practice.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Using a Servicer or Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device [34 CFR 688.164(e) and (f)].
Condition – The District did not provide a URL for the contract to the Department of Education for publication in the Cash Management Contracts Database, and the District did not disclose conspicuously on its website the contract establishing the Tier One arrangement.
Cause – The District’s internal controls related to compliance with Title IV requirements on use of a servicer did not ensure the required information was reported to the Department of Education and did not disclose contract on its website.
Effect or Potential Effect – The District was not in compliance with the requirements noted above, and information required to be published or disclosed was not.
Questioned Costs – None.
Context – The District did not provide the URL or the contract for publication in the cash management contracts database, nor the link to the disclosure of contract on its website.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should update internal controls to ensure requirements noted above for using a servicer are followed and the servicers are properly monitored. Additionally, the District should routinely review the related compliance requirements to ensure future compliance.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309. Institutions are required to report enrollment information.
Condition – The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS).
Cause – The District’s internal controls related to NSLDS reporting did not ensure status changes were reported timely and accurately.
Effect or Potential Effect – Incorrect enrollment information was reported to NSLDS, and some of the information was not reported timely.
Questioned Costs – None.
Context – Out of a population of 3,106 students who received Pell Grants or Federal Direct Loans during the 2023-2024 award year and also had an increase or decrease in enrollment, graduated, or withdrew, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 37 students’ enrollment information was incorrectly reported to NSLDS or not reported timely.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should update internal controls related to NSLDS reporting to ensure changes in students’ enrollment status are reported in a timely and accurate manner on a recurring basis.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV Funds [34 CFR 668.22(a)(1) through (a)(5)].
Condition – The District did not properly calculate the total amount disbursed or to be disbursed, which led to incorrect calculations of funds to be returned. Additionally, the District did not provide evidence of date of determination used in calculation.
Cause – The District’s internal controls did not ensure accurate information was inputted into the calculation of returns. Additionally, no detective controls for supervisory review and approval of the calculations were performed to detect errors.
Effect or Potential Effect – Incorrect amounts were returned to the Department of Education or disbursed to student.
Questioned Costs – $5,946 – ALN 84.063; $3,557 – ALN 84.268. Total projected questioned costs were $36,916.
Context – Out of a population of 491 students who withdrew during the 2023-2024 award year, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 14 students’ calculations were incorrect. Additionally, $9,503 calculated to be returned to the Department of Education was not returned.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should ensure its process and internal controls are updated to ensure total days in the semester are calculated correctly and disbursements are made timely. Additionally, the related calculations should be subject to review and approval as a best practice.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Using a Servicer or Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device [34 CFR 688.164(e) and (f)].
Condition – The District did not provide a URL for the contract to the Department of Education for publication in the Cash Management Contracts Database, and the District did not disclose conspicuously on its website the contract establishing the Tier One arrangement.
Cause – The District’s internal controls related to compliance with Title IV requirements on use of a servicer did not ensure the required information was reported to the Department of Education and did not disclose contract on its website.
Effect or Potential Effect – The District was not in compliance with the requirements noted above, and information required to be published or disclosed was not.
Questioned Costs – None.
Context – The District did not provide the URL or the contract for publication in the cash management contracts database, nor the link to the disclosure of contract on its website.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should update internal controls to ensure requirements noted above for using a servicer are followed and the servicers are properly monitored. Additionally, the District should routinely review the related compliance requirements to ensure future compliance.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309. Institutions are required to report enrollment information.
Condition – The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS).
Cause – The District’s internal controls related to NSLDS reporting did not ensure status changes were reported timely and accurately.
Effect or Potential Effect – Incorrect enrollment information was reported to NSLDS, and some of the information was not reported timely.
Questioned Costs – None.
Context – Out of a population of 3,106 students who received Pell Grants or Federal Direct Loans during the 2023-2024 award year and also had an increase or decrease in enrollment, graduated, or withdrew, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 37 students’ enrollment information was incorrectly reported to NSLDS or not reported timely.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should update internal controls related to NSLDS reporting to ensure changes in students’ enrollment status are reported in a timely and accurate manner on a recurring basis.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV Funds [34 CFR 668.22(a)(1) through (a)(5)].
Condition – The District did not properly calculate the total amount disbursed or to be disbursed, which led to incorrect calculations of funds to be returned. Additionally, the District did not provide evidence of date of determination used in calculation.
Cause – The District’s internal controls did not ensure accurate information was inputted into the calculation of returns. Additionally, no detective controls for supervisory review and approval of the calculations were performed to detect errors.
Effect or Potential Effect – Incorrect amounts were returned to the Department of Education or disbursed to student.
Questioned Costs – $5,946 – ALN 84.063; $3,557 – ALN 84.268. Total projected questioned costs were $36,916.
Context – Out of a population of 491 students who withdrew during the 2023-2024 award year, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 14 students’ calculations were incorrect. Additionally, $9,503 calculated to be returned to the Department of Education was not returned.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should ensure its process and internal controls are updated to ensure total days in the semester are calculated correctly and disbursements are made timely. Additionally, the related calculations should be subject to review and approval as a best practice.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Using a Servicer or Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device [34 CFR 688.164(e) and (f)].
Condition – The District did not provide a URL for the contract to the Department of Education for publication in the Cash Management Contracts Database, and the District did not disclose conspicuously on its website the contract establishing the Tier One arrangement.
Cause – The District’s internal controls related to compliance with Title IV requirements on use of a servicer did not ensure the required information was reported to the Department of Education and did not disclose contract on its website.
Effect or Potential Effect – The District was not in compliance with the requirements noted above, and information required to be published or disclosed was not.
Questioned Costs – None.
Context – The District did not provide the URL or the contract for publication in the cash management contracts database, nor the link to the disclosure of contract on its website.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should update internal controls to ensure requirements noted above for using a servicer are followed and the servicers are properly monitored. Additionally, the District should routinely review the related compliance requirements to ensure future compliance.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309. Institutions are required to report enrollment information.
Condition – The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS).
Cause – The District’s internal controls related to NSLDS reporting did not ensure status changes were reported timely and accurately.
Effect or Potential Effect – Incorrect enrollment information was reported to NSLDS, and some of the information was not reported timely.
Questioned Costs – None.
Context – Out of a population of 3,106 students who received Pell Grants or Federal Direct Loans during the 2023-2024 award year and also had an increase or decrease in enrollment, graduated, or withdrew, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 37 students’ enrollment information was incorrectly reported to NSLDS or not reported timely.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should update internal controls related to NSLDS reporting to ensure changes in students’ enrollment status are reported in a timely and accurate manner on a recurring basis.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.
Student Financial Assistance Cluster
Federal Supplemental Education Opportunity Grants, ALN 84.007; Federal Work-Student Program, ALN 84.033; Federal Pell Grant Program, ALN 84.063; Federal Direct Student Loans, ALN 84.268
U. S. Department of Education, Program Year 2023-2024
Type of Finding – Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement – Special Tests and Provisions – Return of Title IV Funds [34 CFR 668.22(a)(1) through (a)(5)].
Condition – The District did not properly calculate the total amount disbursed or to be disbursed, which led to incorrect calculations of funds to be returned. Additionally, the District did not provide evidence of date of determination used in calculation.
Cause – The District’s internal controls did not ensure accurate information was inputted into the calculation of returns. Additionally, no detective controls for supervisory review and approval of the calculations were performed to detect errors.
Effect or Potential Effect – Incorrect amounts were returned to the Department of Education or disbursed to student.
Questioned Costs – $5,946 – ALN 84.063; $3,557 – ALN 84.268. Total projected questioned costs were $36,916.
Context – Out of a population of 491 students who withdrew during the 2023-2024 award year, a sample of 40 students was selected for testing. Our sample was not, and was not intended to be, statistically valid. Of the 40 students tested, 14 students’ calculations were incorrect. Additionally, $9,503 calculated to be returned to the Department of Education was not returned.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The District should ensure its process and internal controls are updated to ensure total days in the semester are calculated correctly and disbursements are made timely. Additionally, the related calculations should be subject to review and approval as a best practice.
Views of Responsible Officials and Planned Corrective Actions – There is no disagreement with the audit finding. See corrective action plan.