Audit 394181

FY End
2025-06-30
Total Expended
$4.47M
Findings
2
Programs
8
Organization: Greenfield Community College (MA)
Year: 2025 Accepted: 2026-03-25

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
1182792 2025-001 Material Weakness Yes N
1182793 2025-001 Material Weakness Yes N

Contacts

Name Title Type
NJNPSELLAHY3 Karen Phillips Auditee
4137751305 Brian Page Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Greenfield Community College (the “College”) under programs of the Federal Government for the year ended June 30, 2025. The information on this Schedule is prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the College, it is not intended to, and does not present, the financial position, changes in net position or cash flows of the College.
Direct Student Loan Program The College disbursed $385,964 of loans under the Federal Direct Student Loans program, which include Stafford Subsidized and Unsubsidized Loans and Parent Plus Loans. It is not practical to determine the balances of the loans outstanding to students of the College under the program as of June 30, 2025. The College is only responsible for the performance of certain administrative duties and, accordingly, these loans are not included in the College’s financial statements.

Finding Details

Criteria According to 34 CFR 685.309(b)(2): Unless [the institution] it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that – (i) A loan under title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. The Dear Colleague Letter GEN-12-6 issued by the U.S. Department of Education (“ED”) on March 30, 2012 states that in addition to student loan borrowers, Enrollment Reporting files will include two additional groups of students: Pell Grant and Perkins Loan recipients. According to 2 CFR Part 200, Appendix XI Compliance Supplement updated April 2018: Under the Pell Grant and loan programs, institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway mailboxes sent by ED via the National Student Loan Data System (“NSLDS”). The institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition The Federal Government requires the College to report student enrollment changes to the National Student Loan Data System (“NSLDS”) within 60 days. During our testing, we noted 1 student, out of a sample of 40, that had an incorrect effective date reported to NSLDS and 1 student, out of a sample of 40, was not reported to NSLDS within the required timeframe. Cause The College did not have adequate procedures in place to ensure that students with status changes had their effective date correctly reported to NSLDS and within the required timeframe. Effect The College did not report the student’s correct effective dates to NSLDS and within the required timeframe, which may impact the students’ loan grace periods. Questioned Costs Not applicable Perspective Our sample was not, and was not intended to be, statistically valid. Of the 40 students selected for testing, 1 student, or 2.5% of our sample, had an incorrect effective date reported to NSLDS and 1 student, or 2.5% of our sample, was not reported to NSLDS within the required timeframe. Identification as a Repeat Finding, if applicable Yes, see finding 2024-001. Recommendation The College should provide training to employees responsible for processing information for the NSLDS and ensure that they have adequate knowledge in the related rules and regulations. This training should include an explanation of the effective date of a student’s withdrawal, the importance of reporting the correct effective date and the consequences of incorrect reporting. This oversight should also ensure that the effective date reported to NSLDS is consistent with the date the student separated from the College. View of Responsible Officials The student unofficially withdrew from the Fall 2024 term. The student did not notify the College that they had stopped attending, and the Institution is not required to take attendance. The student appeared on the “O/F” grade report after failing all courses. When faculty enter a failing grade, they are asked to provide the student’s last date of attendance (“LDA”) when available. One instructor reported an LDA of October 2, 2024. This information was not received by the College until December 20, 2024. December 20, 2024, was therefore the date the Institution determined the student had unofficially withdrawn. However, the effective withdrawal date for Return of Title IV (“R2T4”) purposes was October 2, 2024, based on the documented last date of attendance. The withdrawal date reported to NSLDS should reflect the effective withdrawal date rather than the date the Institution became aware of the withdrawal. The College agrees with the finding.