Audit 392056

U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.007, 84.268, 84.033 Compliance Requirements: Special Tests & Provisions – NSLDS Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Under 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing over enrollment reporting, it was noted 4 of the 60 students tested did not have accurate information reported to NSLDS. Cause: During the current year, the College implemented a new ERP system. As a result, data conversion issues between the new system and NSLDS reporting led to inaccurate enrollment information being reported. Effect: The students’ enrollment status was not accurately reported in NSLDS. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 660 students who had a change in enrollment status were selected for testing. Repeat Finding from the Prior Year(s): Yes, see finding 2024-002 Recommendation: With the new system, the College needs to review the current process to ensure enrollment status is accurately reported to NSLDS. Views of Responsible Officials: Management agrees with the finding.

U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.007, 84.268, 84.033 Compliance Requirements: Special Tests & Provisions – Disbursements to or on Behalf of Students Type of Finding: Significant Deficiency in Internal Control Criteria: Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student’s account at the institution with Direct Loan. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student’s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: During our testing of 60 students, 19 students did not receive a timely notification of their award from the College. Cause: The College implemented a new ERP system in the current year that caused delays in notifying students of their loan disbursements. Effect: Students were not notified of their student financial aid award within 30 days of crediting the student account. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 students receiving financial aid out of 2,820 total students receiving financial aid. Repeat Finding from the Prior Year(s): No Recommendation: With the change over to the new system, the College should review the new process to ensure timely notifications of aid are delivered to students. Views of Responsible Officials: Management agrees with the finding.

U.S. Department of Health and Human Services Community Pr Foject unding Federal Financial Assistance Listing Numbers: 93.493 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Uniform Guidance at 2 CFR 200.303 requires nonfederal entities to establish and maintain effective internal control over federal awards that provides reasonable assurance that the entity is managing federal awards in compliance with applicable laws, regulations, and the terms and conditions of the award. Effective internal control includes appropriate independent review of reports to ensure accuracy prior to submission. Condition: During our testing over the report submissions for the fiscal year, we noted there was not an independent review completed over the quarterly expenditure report. Cause: There was transition in several key roles during the fiscal year, causing the review not to be completed over the quarterly submissions. Effect: The two quarterly expenditure reports submitted during the fiscal year were not reviewed by someone independent of the individual preparing the reports. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 3 reports out of a total of 5 submitted for the year. Repeat Finding from the Prior Year(s): No Recommendation: The College should ensure there is an independent review of all report submissions during the year to ensure accuracy prior to submission. Views of Responsible Officials: Management agrees with the finding.