FAC Explorer

Audit 44415

FY End
2022-06-30
Total Expended
$20.32M
Findings
14
Programs
12
Organization: Augustana College (IL)
Year: 2022 Accepted: 2022-10-16
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44436 2022-001 Significant Deficiency Yes L
44437 2022-001 Significant Deficiency Yes L
44438 2022-001 Significant Deficiency Yes L
44439 2022-001 Significant Deficiency Yes L
44440 2022-001 Significant Deficiency Yes L
44441 2022-001 Significant Deficiency Yes L
44442 2022-001 Significant Deficiency Yes L
620878 2022-001 Significant Deficiency Yes L
620879 2022-001 Significant Deficiency Yes L
620880 2022-001 Significant Deficiency Yes L
620881 2022-001 Significant Deficiency Yes L
620882 2022-001 Significant Deficiency Yes L
620883 2022-001 Significant Deficiency Yes L
620884 2022-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $3.80M Yes 1
84.038 Federal Perkins Loan Program $2.46M Yes 1
84.063 Federal Pell Grant Program $2.38M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $880,552 Yes 0
84.033 Federal Work-Study Program $398,980 Yes 1
84.042 Trio_student Support Services $332,769 - 0
84.007 Federal Supplemental Educational Opportunity Grants $284,420 Yes 1
47.076 Education and Human Resources $279,478 - 0
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $50,070 - 0
47.049 Mathematical and Physical Sciences $32,513 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $30,176 Yes 1
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $22,381 - 0

Contacts

Name Title Type
M49LL3GGY7B5 Kirk Anderson Auditee
3097947203 Chad Lassen, CPA Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The College has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. During the year ended June 30, 2022, the College did not pass any funds through to subrecipients. The Federal Emergency Management Agencys (FEMA) expenditures reported on the Schedule were incurred in previous fiscal years and obligated by FEMA during the year ended June 30, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. FEDERAL PERKINS LOAN PROGRAM (84.038) - Balances outstanding at the end of the audit period were 1662119.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The College has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. During the year ended June 30, 2022, the College did not pass any funds through to subrecipients. The Federal Emergency Management Agencys (FEMA) expenditures reported on the Schedule were incurred in previous fiscal years and obligated by FEMA during the year ended June 30, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Augustana College (the College) under programs of the federal government for the year ended June 30, 2021. The information in the Schedule is presented 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 and does not present the financial position, changes in net assets, or cash flows of the College.

Finding Details

Finding 2022-001
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Condition: During our testing, we noted for 3 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, we noted for 1 out of the 40 students tested, the program enrollment effective date did not match the program enrollment effective date per the College?s records. Questioned costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for withdrawals to ensure the enrollment effective date and the program enrollment effective date was updated accurately within NSLDS. Cause: The College did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure that all effective dates reported to NSLDS are aligning with the College?s last date of attendance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Condition: During our testing, we noted for 3 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, we noted for 1 out of the 40 students tested, the program enrollment effective date did not match the program enrollment effective date per the College?s records. Questioned costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for withdrawals to ensure the enrollment effective date and the program enrollment effective date was updated accurately within NSLDS. Cause: The College did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure that all effective dates reported to NSLDS are aligning with the College?s last date of attendance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Condition: During our testing, we noted for 3 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, we noted for 1 out of the 40 students tested, the program enrollment effective date did not match the program enrollment effective date per the College?s records. Questioned costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for withdrawals to ensure the enrollment effective date and the program enrollment effective date was updated accurately within NSLDS. Cause: The College did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure that all effective dates reported to NSLDS are aligning with the College?s last date of attendance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Condition: During our testing, we noted for 3 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, we noted for 1 out of the 40 students tested, the program enrollment effective date did not match the program enrollment effective date per the College?s records. Questioned costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for withdrawals to ensure the enrollment effective date and the program enrollment effective date was updated accurately within NSLDS. Cause: The College did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure that all effective dates reported to NSLDS are aligning with the College?s last date of attendance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Condition: During our testing, we noted for 3 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, we noted for 1 out of the 40 students tested, the program enrollment effective date did not match the program enrollment effective date per the College?s records. Questioned costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for withdrawals to ensure the enrollment effective date and the program enrollment effective date was updated accurately within NSLDS. Cause: The College did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure that all effective dates reported to NSLDS are aligning with the College?s last date of attendance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Condition: During our testing, we noted for 3 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, we noted for 1 out of the 40 students tested, the program enrollment effective date did not match the program enrollment effective date per the College?s records. Questioned costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for withdrawals to ensure the enrollment effective date and the program enrollment effective date was updated accurately within NSLDS. Cause: The College did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure that all effective dates reported to NSLDS are aligning with the College?s last date of attendance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Condition: During our testing, we noted for 3 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, we noted for 1 out of the 40 students tested, the program enrollment effective date did not match the program enrollment effective date per the College?s records. Questioned costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for withdrawals to ensure the enrollment effective date and the program enrollment effective date was updated accurately within NSLDS. Cause: The College did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure that all effective dates reported to NSLDS are aligning with the College?s last date of attendance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Condition: During our testing, we noted for 3 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, we noted for 1 out of the 40 students tested, the program enrollment effective date did not match the program enrollment effective date per the College?s records. Questioned costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for withdrawals to ensure the enrollment effective date and the program enrollment effective date was updated accurately within NSLDS. Cause: The College did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure that all effective dates reported to NSLDS are aligning with the College?s last date of attendance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Condition: During our testing, we noted for 3 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, we noted for 1 out of the 40 students tested, the program enrollment effective date did not match the program enrollment effective date per the College?s records. Questioned costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for withdrawals to ensure the enrollment effective date and the program enrollment effective date was updated accurately within NSLDS. Cause: The College did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure that all effective dates reported to NSLDS are aligning with the College?s last date of attendance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Condition: During our testing, we noted for 3 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, we noted for 1 out of the 40 students tested, the program enrollment effective date did not match the program enrollment effective date per the College?s records. Questioned costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for withdrawals to ensure the enrollment effective date and the program enrollment effective date was updated accurately within NSLDS. Cause: The College did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure that all effective dates reported to NSLDS are aligning with the College?s last date of attendance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Condition: During our testing, we noted for 3 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, we noted for 1 out of the 40 students tested, the program enrollment effective date did not match the program enrollment effective date per the College?s records. Questioned costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for withdrawals to ensure the enrollment effective date and the program enrollment effective date was updated accurately within NSLDS. Cause: The College did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure that all effective dates reported to NSLDS are aligning with the College?s last date of attendance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Condition: During our testing, we noted for 3 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, we noted for 1 out of the 40 students tested, the program enrollment effective date did not match the program enrollment effective date per the College?s records. Questioned costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for withdrawals to ensure the enrollment effective date and the program enrollment effective date was updated accurately within NSLDS. Cause: The College did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure that all effective dates reported to NSLDS are aligning with the College?s last date of attendance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Condition: During our testing, we noted for 3 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, we noted for 1 out of the 40 students tested, the program enrollment effective date did not match the program enrollment effective date per the College?s records. Questioned costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for withdrawals to ensure the enrollment effective date and the program enrollment effective date was updated accurately within NSLDS. Cause: The College did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure that all effective dates reported to NSLDS are aligning with the College?s last date of attendance. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Condition: During our testing, we noted for 3 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, we noted for 1 out of the 40 students tested, the program enrollment effective date did not match the program enrollment effective date per the College?s records. Questioned costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for withdrawals to ensure the enrollment effective date and the program enrollment effective date was updated accurately within NSLDS. Cause: The College did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure that all effective dates reported to NSLDS are aligning with the College?s last date of attendance. Views of responsible officials: There is no disagreement with the audit finding.