Special Test and Provisions – Enrollment Reporting Federal Agency: U.S. Department of Education (ED) Pass-Through Entity: Direct Funded Program Name: Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Identification Numbers: P007A240491, P033A240491, P063P241158, P268K251158 Award Year: 2024-2025 Criteria OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and 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. Condition Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance – During testing over the NSLDS reporting requirements, five of sixty students’ effective dates were not accurately reported in NSLDS (date of change does not agree to effective dates). Questioned Costs There are no questioned costs associated with the noncompliance. Context We tested a non-statistical sample of sixty students NSLDS reporting records. The District disbursed financial aid to approximately 12,657 students that required student enrollment and program enrollment reporting to NSLDS. Effect The District is not in compliance with the federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately. The District identified a technical issue related to extracting the correct enrollment effective date and, instead, reported the run date of the enrollment statuses. Repeat Finding (Yes or No) Yes. See prior year finding 2024-001. Recommendation The District should implement a process to 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.
Special Test and Provisions – Return to Title IV Federal Agency: U.S. Department of Education (ED) Pass-Through Entity: Direct Funded Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Identification Numbers: P007A240491, P033A240491, P063P241158, P268K251158 Award Year: 2024-2025 Criteria 34 CFR section 668.173(b) Returns of Title IV funds are required to be deposited or transferred into the 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. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew. Condition Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance – Nine of the sixty Return to Title IV calculations were returned later than 45 days after the institution determined the student withdrew. Questioned Costs There are no questioned costs associated with this finding. All funds were returned, however, not within the 45-day requirement. Context We tested a non-statistical sample of sixty Return to Title IV calculations of a total of 683 calculations performed by the District during the year ended June 30, 2025. Effect Without proper monitoring of the timing of student withdrawals and calculations of Return to Title IV, the District risks noncompliance with the above referenced criteria. Cause The District’s internal controls did not have adequate internal controls and monitoring procedures in place to ensure timely identification and processing of Return of Title IV funds. This resulted in instances in which the return of funds was not completed within the required time frame. Repeat Finding (Yes or No) No. Recommendation The District should implement procedures and improve controls over the review of the calculations to ensure funds are returned in a timely manner.