Audit 37400

FY End
2022-06-30
Total Expended
$25.82M
Findings
8
Programs
21
Year: 2022 Accepted: 2022-10-20
Auditor: Forvis

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
30126 2022-001 Significant Deficiency - N
30127 2022-001 Significant Deficiency - N
30128 2022-001 Significant Deficiency - N
30129 2022-001 Significant Deficiency - N
606568 2022-001 Significant Deficiency - N
606569 2022-001 Significant Deficiency - N
606570 2022-001 Significant Deficiency - N
606571 2022-001 Significant Deficiency - N

Contacts

Name Title Type
JJ67LYFKNYK2 Dave Donsbach Auditee
2173512393 Heather Powell Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1:Basis of presentation The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Parkland College District #505 (College) under programs of the federal government for the year ended June 30, 2022. 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 the College, it is not intended to and does not present the financial position, changes in net position or cash flows of the College. Note 2:Summary of Significant Accounting Policies 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: The auditee did not use the de minimis cost rate.

Finding Details

Student Financial Assistance Cluster, Assistance Listing #84.268 ? Federal Direct Student Loans, Assistance Listing #84.063 ? Federal Pell Grant Program, U.S. Department of Education 2022-001 Criteria of specific requirement ? Special Tests and Provisions ? Enrollment Reporting Condition ? Changes in enrollment to less than half time, graduated or withdrawn students must be reported within 30 days or a complete roster file is to be submitted every 60 days as described in the School eligibility and operations sections of the Federal Student Aid Handbook. The College did not submit student?s current enrollment status to the National Student Loan Data Services (NSLDS) within 60 days. Questioned costs ? None. Context ? Out of a population of 1,865 students who received federal student financial aid in the form of Federal Direct Student Loans and withdrew (partial or full) or graduated during the academic year, a sample of 40 students was selected for testing. Out of the 40 students tested, 14 students? change of enrollment status was not submitted to the NSLDS in a timely matter. Our sample was not and was not intended to be statistically valid. Effect ? The NSLDS was not provided with timely submission of enrollment status changes for students who withdrew (partial or full) or graduated during the fiscal year. Such submissions are required to allow for proper calculation of the students allowed grace and repayment period. Cause ? The student enrollment status changes that were not reported timely related to the College?s internal control procedures in place for identifying and reporting students in ample time to the third-party servicer who reports to the NSLDS. Identification as a repeat finding ? N/A Recommendation ? The College should monitor its compliance with federal regulations and should implement procedures to report all statuses of students to ensure enrollment status changes are reported to the NSLDS in a timely matter. We also recommend the College review a sample of students to verify that the students have been reported to the NSLDS.
Student Financial Assistance Cluster, Assistance Listing #84.268 ? Federal Direct Student Loans, Assistance Listing #84.063 ? Federal Pell Grant Program, U.S. Department of Education 2022-001 Criteria of specific requirement ? Special Tests and Provisions ? Enrollment Reporting Condition ? Changes in enrollment to less than half time, graduated or withdrawn students must be reported within 30 days or a complete roster file is to be submitted every 60 days as described in the School eligibility and operations sections of the Federal Student Aid Handbook. The College did not submit student?s current enrollment status to the National Student Loan Data Services (NSLDS) within 60 days. Questioned costs ? None. Context ? Out of a population of 1,865 students who received federal student financial aid in the form of Federal Direct Student Loans and withdrew (partial or full) or graduated during the academic year, a sample of 40 students was selected for testing. Out of the 40 students tested, 14 students? change of enrollment status was not submitted to the NSLDS in a timely matter. Our sample was not and was not intended to be statistically valid. Effect ? The NSLDS was not provided with timely submission of enrollment status changes for students who withdrew (partial or full) or graduated during the fiscal year. Such submissions are required to allow for proper calculation of the students allowed grace and repayment period. Cause ? The student enrollment status changes that were not reported timely related to the College?s internal control procedures in place for identifying and reporting students in ample time to the third-party servicer who reports to the NSLDS. Identification as a repeat finding ? N/A Recommendation ? The College should monitor its compliance with federal regulations and should implement procedures to report all statuses of students to ensure enrollment status changes are reported to the NSLDS in a timely matter. We also recommend the College review a sample of students to verify that the students have been reported to the NSLDS.
Student Financial Assistance Cluster, Assistance Listing #84.268 ? Federal Direct Student Loans, Assistance Listing #84.063 ? Federal Pell Grant Program, U.S. Department of Education 2022-001 Criteria of specific requirement ? Special Tests and Provisions ? Enrollment Reporting Condition ? Changes in enrollment to less than half time, graduated or withdrawn students must be reported within 30 days or a complete roster file is to be submitted every 60 days as described in the School eligibility and operations sections of the Federal Student Aid Handbook. The College did not submit student?s current enrollment status to the National Student Loan Data Services (NSLDS) within 60 days. Questioned costs ? None. Context ? Out of a population of 1,865 students who received federal student financial aid in the form of Federal Direct Student Loans and withdrew (partial or full) or graduated during the academic year, a sample of 40 students was selected for testing. Out of the 40 students tested, 14 students? change of enrollment status was not submitted to the NSLDS in a timely matter. Our sample was not and was not intended to be statistically valid. Effect ? The NSLDS was not provided with timely submission of enrollment status changes for students who withdrew (partial or full) or graduated during the fiscal year. Such submissions are required to allow for proper calculation of the students allowed grace and repayment period. Cause ? The student enrollment status changes that were not reported timely related to the College?s internal control procedures in place for identifying and reporting students in ample time to the third-party servicer who reports to the NSLDS. Identification as a repeat finding ? N/A Recommendation ? The College should monitor its compliance with federal regulations and should implement procedures to report all statuses of students to ensure enrollment status changes are reported to the NSLDS in a timely matter. We also recommend the College review a sample of students to verify that the students have been reported to the NSLDS.
Student Financial Assistance Cluster, Assistance Listing #84.268 ? Federal Direct Student Loans, Assistance Listing #84.063 ? Federal Pell Grant Program, U.S. Department of Education 2022-001 Criteria of specific requirement ? Special Tests and Provisions ? Enrollment Reporting Condition ? Changes in enrollment to less than half time, graduated or withdrawn students must be reported within 30 days or a complete roster file is to be submitted every 60 days as described in the School eligibility and operations sections of the Federal Student Aid Handbook. The College did not submit student?s current enrollment status to the National Student Loan Data Services (NSLDS) within 60 days. Questioned costs ? None. Context ? Out of a population of 1,865 students who received federal student financial aid in the form of Federal Direct Student Loans and withdrew (partial or full) or graduated during the academic year, a sample of 40 students was selected for testing. Out of the 40 students tested, 14 students? change of enrollment status was not submitted to the NSLDS in a timely matter. Our sample was not and was not intended to be statistically valid. Effect ? The NSLDS was not provided with timely submission of enrollment status changes for students who withdrew (partial or full) or graduated during the fiscal year. Such submissions are required to allow for proper calculation of the students allowed grace and repayment period. Cause ? The student enrollment status changes that were not reported timely related to the College?s internal control procedures in place for identifying and reporting students in ample time to the third-party servicer who reports to the NSLDS. Identification as a repeat finding ? N/A Recommendation ? The College should monitor its compliance with federal regulations and should implement procedures to report all statuses of students to ensure enrollment status changes are reported to the NSLDS in a timely matter. We also recommend the College review a sample of students to verify that the students have been reported to the NSLDS.
Student Financial Assistance Cluster, Assistance Listing #84.268 ? Federal Direct Student Loans, Assistance Listing #84.063 ? Federal Pell Grant Program, U.S. Department of Education 2022-001 Criteria of specific requirement ? Special Tests and Provisions ? Enrollment Reporting Condition ? Changes in enrollment to less than half time, graduated or withdrawn students must be reported within 30 days or a complete roster file is to be submitted every 60 days as described in the School eligibility and operations sections of the Federal Student Aid Handbook. The College did not submit student?s current enrollment status to the National Student Loan Data Services (NSLDS) within 60 days. Questioned costs ? None. Context ? Out of a population of 1,865 students who received federal student financial aid in the form of Federal Direct Student Loans and withdrew (partial or full) or graduated during the academic year, a sample of 40 students was selected for testing. Out of the 40 students tested, 14 students? change of enrollment status was not submitted to the NSLDS in a timely matter. Our sample was not and was not intended to be statistically valid. Effect ? The NSLDS was not provided with timely submission of enrollment status changes for students who withdrew (partial or full) or graduated during the fiscal year. Such submissions are required to allow for proper calculation of the students allowed grace and repayment period. Cause ? The student enrollment status changes that were not reported timely related to the College?s internal control procedures in place for identifying and reporting students in ample time to the third-party servicer who reports to the NSLDS. Identification as a repeat finding ? N/A Recommendation ? The College should monitor its compliance with federal regulations and should implement procedures to report all statuses of students to ensure enrollment status changes are reported to the NSLDS in a timely matter. We also recommend the College review a sample of students to verify that the students have been reported to the NSLDS.
Student Financial Assistance Cluster, Assistance Listing #84.268 ? Federal Direct Student Loans, Assistance Listing #84.063 ? Federal Pell Grant Program, U.S. Department of Education 2022-001 Criteria of specific requirement ? Special Tests and Provisions ? Enrollment Reporting Condition ? Changes in enrollment to less than half time, graduated or withdrawn students must be reported within 30 days or a complete roster file is to be submitted every 60 days as described in the School eligibility and operations sections of the Federal Student Aid Handbook. The College did not submit student?s current enrollment status to the National Student Loan Data Services (NSLDS) within 60 days. Questioned costs ? None. Context ? Out of a population of 1,865 students who received federal student financial aid in the form of Federal Direct Student Loans and withdrew (partial or full) or graduated during the academic year, a sample of 40 students was selected for testing. Out of the 40 students tested, 14 students? change of enrollment status was not submitted to the NSLDS in a timely matter. Our sample was not and was not intended to be statistically valid. Effect ? The NSLDS was not provided with timely submission of enrollment status changes for students who withdrew (partial or full) or graduated during the fiscal year. Such submissions are required to allow for proper calculation of the students allowed grace and repayment period. Cause ? The student enrollment status changes that were not reported timely related to the College?s internal control procedures in place for identifying and reporting students in ample time to the third-party servicer who reports to the NSLDS. Identification as a repeat finding ? N/A Recommendation ? The College should monitor its compliance with federal regulations and should implement procedures to report all statuses of students to ensure enrollment status changes are reported to the NSLDS in a timely matter. We also recommend the College review a sample of students to verify that the students have been reported to the NSLDS.
Student Financial Assistance Cluster, Assistance Listing #84.268 ? Federal Direct Student Loans, Assistance Listing #84.063 ? Federal Pell Grant Program, U.S. Department of Education 2022-001 Criteria of specific requirement ? Special Tests and Provisions ? Enrollment Reporting Condition ? Changes in enrollment to less than half time, graduated or withdrawn students must be reported within 30 days or a complete roster file is to be submitted every 60 days as described in the School eligibility and operations sections of the Federal Student Aid Handbook. The College did not submit student?s current enrollment status to the National Student Loan Data Services (NSLDS) within 60 days. Questioned costs ? None. Context ? Out of a population of 1,865 students who received federal student financial aid in the form of Federal Direct Student Loans and withdrew (partial or full) or graduated during the academic year, a sample of 40 students was selected for testing. Out of the 40 students tested, 14 students? change of enrollment status was not submitted to the NSLDS in a timely matter. Our sample was not and was not intended to be statistically valid. Effect ? The NSLDS was not provided with timely submission of enrollment status changes for students who withdrew (partial or full) or graduated during the fiscal year. Such submissions are required to allow for proper calculation of the students allowed grace and repayment period. Cause ? The student enrollment status changes that were not reported timely related to the College?s internal control procedures in place for identifying and reporting students in ample time to the third-party servicer who reports to the NSLDS. Identification as a repeat finding ? N/A Recommendation ? The College should monitor its compliance with federal regulations and should implement procedures to report all statuses of students to ensure enrollment status changes are reported to the NSLDS in a timely matter. We also recommend the College review a sample of students to verify that the students have been reported to the NSLDS.
Student Financial Assistance Cluster, Assistance Listing #84.268 ? Federal Direct Student Loans, Assistance Listing #84.063 ? Federal Pell Grant Program, U.S. Department of Education 2022-001 Criteria of specific requirement ? Special Tests and Provisions ? Enrollment Reporting Condition ? Changes in enrollment to less than half time, graduated or withdrawn students must be reported within 30 days or a complete roster file is to be submitted every 60 days as described in the School eligibility and operations sections of the Federal Student Aid Handbook. The College did not submit student?s current enrollment status to the National Student Loan Data Services (NSLDS) within 60 days. Questioned costs ? None. Context ? Out of a population of 1,865 students who received federal student financial aid in the form of Federal Direct Student Loans and withdrew (partial or full) or graduated during the academic year, a sample of 40 students was selected for testing. Out of the 40 students tested, 14 students? change of enrollment status was not submitted to the NSLDS in a timely matter. Our sample was not and was not intended to be statistically valid. Effect ? The NSLDS was not provided with timely submission of enrollment status changes for students who withdrew (partial or full) or graduated during the fiscal year. Such submissions are required to allow for proper calculation of the students allowed grace and repayment period. Cause ? The student enrollment status changes that were not reported timely related to the College?s internal control procedures in place for identifying and reporting students in ample time to the third-party servicer who reports to the NSLDS. Identification as a repeat finding ? N/A Recommendation ? The College should monitor its compliance with federal regulations and should implement procedures to report all statuses of students to ensure enrollment status changes are reported to the NSLDS in a timely matter. We also recommend the College review a sample of students to verify that the students have been reported to the NSLDS.