Audit 385537

Direct Program - Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing: 84.007, 84.033, 84.063, 84.268 Award Numbers: P007A242416, P033A242416, P063P242851, P268K252851 Compliance Requirement: Special Tests & Provisions – NSLDS Reporting Type of Finding: Significant Deficiency in Internal control over Compliance Criteria: Institutions are required to report enrollment information under the Pell Grant and the Direct Loan and FFEL programs via the NSLDS (OMB No. 1845-0035). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and certify 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. The data on the institution’s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment. The Certification Date must be within 60 days of the Effective Date of the Status reported. Condition: In our testing of 60 samples, we noted 10 students whose enrollment status change was not reported within the required timeframe or was not reported accurately. Cause: The College’s existing control procedures to ensure that student status changes are reported accurately and timely in NSLDS were not functioning. Effect: An incorrect status could impact a student’s future awarding and packaging of Title IV. Questioned Costs: None reported. Context/Sampling: Nonstatistical sample of 60 students receiving financial aid out of approximately 600 total students receiving financial aid. Repeat Finding from Prior Year: No. Recommendation: The College should implement a control process to ensure student status changes are reported accurately and timely on NSLDS. Views of Responsible Officials: The College’s management agrees with the finding.