Audit 383170

Finding 2025-001 - Student Financial Aid Cluster, Assistance Linting No. 84.063, Special Test and Provisions – NSLDS Reporting, Immaterial Noncompliance and Significant Deficiency in Internal Control over Compliance Criteria: The Institutions participating in the Pell Grant Program are required to report enrollment information to the National Student Loan Data System (NSLDS) under the Pell Grant. Condition: In testing the District’s NSLDS reporting, we observed that certain students enrolled in the First Coast Technical College ("FCTC") had not been reported in the NSLDS system. We further noted that the reporting for other students enrolled in FCTC contained inaccuracies in the dates enrolled, withdrawn, or graduated. Context: Of the 18 students selected for testing, 7 had not been reported in the NSLDS system. Additionally, of the 11 students who had been reported, the NSLDS reporting contained inaccuracies when compared to the District’s internal records. Cause: The District experienced significant staff turnover throughout the period of March 2024 to June 2025, which resulted in newly appointed employees still familiarizing themselves with the District’s system and processes during the period. Effect: The District’s NSLDS reporting was not complete or accurate for students enrolled in the FCTC. Questioned Costs: $-0- Recommendation: We recommend the District identify the individual(s) who are responsible for NSLDS reporting and ensure they receive adequate training in the reporting requirements of the NSLDS system. We would further recommend the District establish a process, independent of the individual(s) responsible for reporting, for reviewing the NSLDS reporting to provide reasonable assurance that the NSLDS reporting is complete and accurate. Response / Planned Corrective Action: Management acknowledges the auditor's findings and will enhance procedures over the NSLDS system to ensure accurate and timely reporting moving forward.