Criteria OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan (FFEL) loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: “Campus Level” and “Program Level”, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition Significant Deficiency in Internal Control over Compliance and Noncompliance – During our review of the enrollment reporting requirements we observed the following: For 22 out of 60 students, the District did not report the students’ accurate enrollment status to NSLDS. For 2 out of 60 students, the District did not report the correct date that the students’ change in enrollment occurred. For 1 out of 60 students, the District did not report the correct program start date. For 3 out of 60 students, the District did not certify the students’ enrollment status within the required timeframe. Questioned Costs There are no questioned costs associated with the condition identified. Context We tested a non-statistical sample of 60 students out of 15,341 students that the District disbursed Pell grants and Direct loans to that required student enrollment and program enrollment reporting to NSLDS. Effect The District is not in compliance with the Federal enrollment requirements described in the OMB Compliance Supplement. Cause The District did not accurately report enrollment information for students under the Pell grant and Direct loan programs via NSLDS timely or accurately. Repeat Finding (Yes or No) No. Recommendation The District should implement a process to review, update, and verify student enrollment statuses, effective dates and program information that appear on the Enrollment Reporting Roster files or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
Criteria 34 CFR 668.173(b) - Returns of Title IV (R2T4) funds are required to be deposited or transferred into the Student Financial Aid (SFA) account or electronic fund transfers initiated to ED as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance and Noncompliance – For 1 out of 60 students tested, we noted a deviation from the District’s designed procedures and controls which resulted in the District not returning the institution’s portion of the required return in a timely manner. Questioned Costs There are no questioned costs associated with the condition identified. Context There were 1,038 Return of Title IV calculations performed during the year ended June 30, 2025. Effect The District is not in compliance with the Federal Return of Title IV requirements described in the OMB Compliance Supplement. Cause The District’s internal controls were not sufficient to ensure that the Return of Title IV funds were returned in a timely manner. Repeat Finding (Yes or No) No. Recommendation The District should strengthen internal controls over the Return of Title IV calculations to ensure that funds are returned in a timely manner.