Audit 47210

FY End
2022-06-30
Total Expended
$14.14M
Findings
16
Programs
11
Year: 2022 Accepted: 2023-01-29
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
47325 2022-001 Significant Deficiency - N
47326 2022-002 Significant Deficiency - N
47327 2022-001 Significant Deficiency - N
47328 2022-002 Significant Deficiency - N
47329 2022-001 Significant Deficiency - N
47330 2022-002 Significant Deficiency - N
47331 2022-001 Significant Deficiency - N
47332 2022-002 Significant Deficiency - N
623767 2022-001 Significant Deficiency - N
623768 2022-002 Significant Deficiency - N
623769 2022-001 Significant Deficiency - N
623770 2022-002 Significant Deficiency - N
623771 2022-001 Significant Deficiency - N
623772 2022-002 Significant Deficiency - N
623773 2022-001 Significant Deficiency - N
623774 2022-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $6.23M Yes 2
84.268 Federal Direct Student Loans $1.02M Yes 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $355,308 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $270,469 Yes 2
84.048 Career and Technical Education -- Basic Grants to States $112,915 - 0
84.033 Federal Work-Study Program $50,149 Yes 2
93.658 Foster Care_title IV-E $45,009 - 0
47.076 Education and Human Resources $37,692 - 0
93.558 Temporary Assistance for Needy Families $34,132 - 0
84.425 Education Stabilization Fund $14,614 Yes 0
12.600 Community Investment $8,337 - 0

Contacts

Name Title Type
YTVKLVLQY2R5 Deedee Garcia Auditee
7602522411 William Rauch, Jr. Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2022. The information 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 District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District. Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. When applicable, 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. No Federal financial assistance has been provided to a subrecipient. The District has not elected to use the 10% de minimis cost rate. De Minimis Rate Used: N Rate Explanation: The auditee uses a negotiated indirect cost rate.

Finding Details

2022-001 Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Directed funded by the U.S. Department of Education (ED) Criteria or Specific Requirement 34 CFR 668.173(b): Return of Title IV funds are required to be deposited or transferred into the Student Financial Assistance (SFA) account or electronic funds transfer 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 cancelled 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 - The District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Questioned Costs There are no questioned costs associated with this finding. Context The District performed approximately 20 Return to Title IV calculations related to direct loans during the 2021-2022 year. There was one instance out of thirty tested where the District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Effect Without proper monitoring of Title IV returns, the District is at risk of noncompliance with the above referenced criteria. Cause The District's internal controls associated with the Return to Title IV procedures failed to ensure that all required funds were returned in a timely manner. Repeat Finding (Yes or No) No. Recommendation The District should strengthen procedures to ensure that the Return to Title IV funds are returned within 45 days from the date the District determines the student withdrew from all classes.
2022-002 Special Tests and Provisions ? Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Directed funded by the U.S. Department of Education (ED) Criteria or Specific Requirement OMB Compliance Supplement, OMB No. 1845-0035 ? Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan (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. Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: Enrollment Effective Date ? The date that the current enrollment status reported for a student was first effective. OPEID Number ? This is the OPEID for the location that the student is actually attending. Enrollment Effective Date ? The date that the current enrollment status reported for a student was first effective. Enrollment Status ? The student?s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (Certification Date ? The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z). Institutions are responsible for timely reporting, whether they report directly or via a thirdparty servicer. Condition Significant Deficiency in Internal Control over Compliance - we noted the following noncompliance: 1. Student withdrawal effective dates per the college?s system does not match the withdrawal date reported to NSLDS for six out of sixty students tested. 2. Enrollment status was not reported to NSLDS for one out of sixty students tested. 3. Student enrollment status per the college?s system does not match the enrollment status reported to NSLDS for three out of sixty students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and disbursed Pell awards of $6,232,257 during the year ending June 30, 2022. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District?s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No Recommendation The District should strengthen internal controls to review, update, and verify enrollment information that appears on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
2022-001 Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Directed funded by the U.S. Department of Education (ED) Criteria or Specific Requirement 34 CFR 668.173(b): Return of Title IV funds are required to be deposited or transferred into the Student Financial Assistance (SFA) account or electronic funds transfer 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 cancelled 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 - The District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Questioned Costs There are no questioned costs associated with this finding. Context The District performed approximately 20 Return to Title IV calculations related to direct loans during the 2021-2022 year. There was one instance out of thirty tested where the District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Effect Without proper monitoring of Title IV returns, the District is at risk of noncompliance with the above referenced criteria. Cause The District's internal controls associated with the Return to Title IV procedures failed to ensure that all required funds were returned in a timely manner. Repeat Finding (Yes or No) No. Recommendation The District should strengthen procedures to ensure that the Return to Title IV funds are returned within 45 days from the date the District determines the student withdrew from all classes.
2022-002 Special Tests and Provisions ? Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Directed funded by the U.S. Department of Education (ED) Criteria or Specific Requirement OMB Compliance Supplement, OMB No. 1845-0035 ? Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan (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. Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: Enrollment Effective Date ? The date that the current enrollment status reported for a student was first effective. OPEID Number ? This is the OPEID for the location that the student is actually attending. Enrollment Effective Date ? The date that the current enrollment status reported for a student was first effective. Enrollment Status ? The student?s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (Certification Date ? The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z). Institutions are responsible for timely reporting, whether they report directly or via a thirdparty servicer. Condition Significant Deficiency in Internal Control over Compliance - we noted the following noncompliance: 1. Student withdrawal effective dates per the college?s system does not match the withdrawal date reported to NSLDS for six out of sixty students tested. 2. Enrollment status was not reported to NSLDS for one out of sixty students tested. 3. Student enrollment status per the college?s system does not match the enrollment status reported to NSLDS for three out of sixty students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and disbursed Pell awards of $6,232,257 during the year ending June 30, 2022. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District?s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No Recommendation The District should strengthen internal controls to review, update, and verify enrollment information that appears on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
2022-001 Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Directed funded by the U.S. Department of Education (ED) Criteria or Specific Requirement 34 CFR 668.173(b): Return of Title IV funds are required to be deposited or transferred into the Student Financial Assistance (SFA) account or electronic funds transfer 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 cancelled 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 - The District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Questioned Costs There are no questioned costs associated with this finding. Context The District performed approximately 20 Return to Title IV calculations related to direct loans during the 2021-2022 year. There was one instance out of thirty tested where the District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Effect Without proper monitoring of Title IV returns, the District is at risk of noncompliance with the above referenced criteria. Cause The District's internal controls associated with the Return to Title IV procedures failed to ensure that all required funds were returned in a timely manner. Repeat Finding (Yes or No) No. Recommendation The District should strengthen procedures to ensure that the Return to Title IV funds are returned within 45 days from the date the District determines the student withdrew from all classes.
2022-002 Special Tests and Provisions ? Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Directed funded by the U.S. Department of Education (ED) Criteria or Specific Requirement OMB Compliance Supplement, OMB No. 1845-0035 ? Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan (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. Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: Enrollment Effective Date ? The date that the current enrollment status reported for a student was first effective. OPEID Number ? This is the OPEID for the location that the student is actually attending. Enrollment Effective Date ? The date that the current enrollment status reported for a student was first effective. Enrollment Status ? The student?s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (Certification Date ? The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z). Institutions are responsible for timely reporting, whether they report directly or via a thirdparty servicer. Condition Significant Deficiency in Internal Control over Compliance - we noted the following noncompliance: 1. Student withdrawal effective dates per the college?s system does not match the withdrawal date reported to NSLDS for six out of sixty students tested. 2. Enrollment status was not reported to NSLDS for one out of sixty students tested. 3. Student enrollment status per the college?s system does not match the enrollment status reported to NSLDS for three out of sixty students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and disbursed Pell awards of $6,232,257 during the year ending June 30, 2022. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District?s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No Recommendation The District should strengthen internal controls to review, update, and verify enrollment information that appears on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
2022-001 Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Directed funded by the U.S. Department of Education (ED) Criteria or Specific Requirement 34 CFR 668.173(b): Return of Title IV funds are required to be deposited or transferred into the Student Financial Assistance (SFA) account or electronic funds transfer 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 cancelled 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 - The District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Questioned Costs There are no questioned costs associated with this finding. Context The District performed approximately 20 Return to Title IV calculations related to direct loans during the 2021-2022 year. There was one instance out of thirty tested where the District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Effect Without proper monitoring of Title IV returns, the District is at risk of noncompliance with the above referenced criteria. Cause The District's internal controls associated with the Return to Title IV procedures failed to ensure that all required funds were returned in a timely manner. Repeat Finding (Yes or No) No. Recommendation The District should strengthen procedures to ensure that the Return to Title IV funds are returned within 45 days from the date the District determines the student withdrew from all classes.
2022-002 Special Tests and Provisions ? Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Directed funded by the U.S. Department of Education (ED) Criteria or Specific Requirement OMB Compliance Supplement, OMB No. 1845-0035 ? Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan (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. Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: Enrollment Effective Date ? The date that the current enrollment status reported for a student was first effective. OPEID Number ? This is the OPEID for the location that the student is actually attending. Enrollment Effective Date ? The date that the current enrollment status reported for a student was first effective. Enrollment Status ? The student?s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (Certification Date ? The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z). Institutions are responsible for timely reporting, whether they report directly or via a thirdparty servicer. Condition Significant Deficiency in Internal Control over Compliance - we noted the following noncompliance: 1. Student withdrawal effective dates per the college?s system does not match the withdrawal date reported to NSLDS for six out of sixty students tested. 2. Enrollment status was not reported to NSLDS for one out of sixty students tested. 3. Student enrollment status per the college?s system does not match the enrollment status reported to NSLDS for three out of sixty students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and disbursed Pell awards of $6,232,257 during the year ending June 30, 2022. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District?s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No Recommendation The District should strengthen internal controls to review, update, and verify enrollment information that appears on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
2022-001 Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Directed funded by the U.S. Department of Education (ED) Criteria or Specific Requirement 34 CFR 668.173(b): Return of Title IV funds are required to be deposited or transferred into the Student Financial Assistance (SFA) account or electronic funds transfer 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 cancelled 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 - The District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Questioned Costs There are no questioned costs associated with this finding. Context The District performed approximately 20 Return to Title IV calculations related to direct loans during the 2021-2022 year. There was one instance out of thirty tested where the District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Effect Without proper monitoring of Title IV returns, the District is at risk of noncompliance with the above referenced criteria. Cause The District's internal controls associated with the Return to Title IV procedures failed to ensure that all required funds were returned in a timely manner. Repeat Finding (Yes or No) No. Recommendation The District should strengthen procedures to ensure that the Return to Title IV funds are returned within 45 days from the date the District determines the student withdrew from all classes.
2022-002 Special Tests and Provisions ? Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Directed funded by the U.S. Department of Education (ED) Criteria or Specific Requirement OMB Compliance Supplement, OMB No. 1845-0035 ? Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan (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. Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: Enrollment Effective Date ? The date that the current enrollment status reported for a student was first effective. OPEID Number ? This is the OPEID for the location that the student is actually attending. Enrollment Effective Date ? The date that the current enrollment status reported for a student was first effective. Enrollment Status ? The student?s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (Certification Date ? The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z). Institutions are responsible for timely reporting, whether they report directly or via a thirdparty servicer. Condition Significant Deficiency in Internal Control over Compliance - we noted the following noncompliance: 1. Student withdrawal effective dates per the college?s system does not match the withdrawal date reported to NSLDS for six out of sixty students tested. 2. Enrollment status was not reported to NSLDS for one out of sixty students tested. 3. Student enrollment status per the college?s system does not match the enrollment status reported to NSLDS for three out of sixty students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and disbursed Pell awards of $6,232,257 during the year ending June 30, 2022. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District?s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No Recommendation The District should strengthen internal controls to review, update, and verify enrollment information that appears on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
2022-001 Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Directed funded by the U.S. Department of Education (ED) Criteria or Specific Requirement 34 CFR 668.173(b): Return of Title IV funds are required to be deposited or transferred into the Student Financial Assistance (SFA) account or electronic funds transfer 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 cancelled 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 - The District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Questioned Costs There are no questioned costs associated with this finding. Context The District performed approximately 20 Return to Title IV calculations related to direct loans during the 2021-2022 year. There was one instance out of thirty tested where the District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Effect Without proper monitoring of Title IV returns, the District is at risk of noncompliance with the above referenced criteria. Cause The District's internal controls associated with the Return to Title IV procedures failed to ensure that all required funds were returned in a timely manner. Repeat Finding (Yes or No) No. Recommendation The District should strengthen procedures to ensure that the Return to Title IV funds are returned within 45 days from the date the District determines the student withdrew from all classes.
2022-002 Special Tests and Provisions ? Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Directed funded by the U.S. Department of Education (ED) Criteria or Specific Requirement OMB Compliance Supplement, OMB No. 1845-0035 ? Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan (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. Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: Enrollment Effective Date ? The date that the current enrollment status reported for a student was first effective. OPEID Number ? This is the OPEID for the location that the student is actually attending. Enrollment Effective Date ? The date that the current enrollment status reported for a student was first effective. Enrollment Status ? The student?s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (Certification Date ? The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z). Institutions are responsible for timely reporting, whether they report directly or via a thirdparty servicer. Condition Significant Deficiency in Internal Control over Compliance - we noted the following noncompliance: 1. Student withdrawal effective dates per the college?s system does not match the withdrawal date reported to NSLDS for six out of sixty students tested. 2. Enrollment status was not reported to NSLDS for one out of sixty students tested. 3. Student enrollment status per the college?s system does not match the enrollment status reported to NSLDS for three out of sixty students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and disbursed Pell awards of $6,232,257 during the year ending June 30, 2022. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District?s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No Recommendation The District should strengthen internal controls to review, update, and verify enrollment information that appears on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
2022-001 Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Directed funded by the U.S. Department of Education (ED) Criteria or Specific Requirement 34 CFR 668.173(b): Return of Title IV funds are required to be deposited or transferred into the Student Financial Assistance (SFA) account or electronic funds transfer 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 cancelled 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 - The District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Questioned Costs There are no questioned costs associated with this finding. Context The District performed approximately 20 Return to Title IV calculations related to direct loans during the 2021-2022 year. There was one instance out of thirty tested where the District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Effect Without proper monitoring of Title IV returns, the District is at risk of noncompliance with the above referenced criteria. Cause The District's internal controls associated with the Return to Title IV procedures failed to ensure that all required funds were returned in a timely manner. Repeat Finding (Yes or No) No. Recommendation The District should strengthen procedures to ensure that the Return to Title IV funds are returned within 45 days from the date the District determines the student withdrew from all classes.
2022-002 Special Tests and Provisions ? Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Directed funded by the U.S. Department of Education (ED) Criteria or Specific Requirement OMB Compliance Supplement, OMB No. 1845-0035 ? Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan (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. Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: Enrollment Effective Date ? The date that the current enrollment status reported for a student was first effective. OPEID Number ? This is the OPEID for the location that the student is actually attending. Enrollment Effective Date ? The date that the current enrollment status reported for a student was first effective. Enrollment Status ? The student?s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (Certification Date ? The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z). Institutions are responsible for timely reporting, whether they report directly or via a thirdparty servicer. Condition Significant Deficiency in Internal Control over Compliance - we noted the following noncompliance: 1. Student withdrawal effective dates per the college?s system does not match the withdrawal date reported to NSLDS for six out of sixty students tested. 2. Enrollment status was not reported to NSLDS for one out of sixty students tested. 3. Student enrollment status per the college?s system does not match the enrollment status reported to NSLDS for three out of sixty students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and disbursed Pell awards of $6,232,257 during the year ending June 30, 2022. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District?s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No Recommendation The District should strengthen internal controls to review, update, and verify enrollment information that appears on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.
2022-001 Special Tests and Provisions ? Return to Title IV Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Directed funded by the U.S. Department of Education (ED) Criteria or Specific Requirement 34 CFR 668.173(b): Return of Title IV funds are required to be deposited or transferred into the Student Financial Assistance (SFA) account or electronic funds transfer 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 cancelled 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 - The District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Questioned Costs There are no questioned costs associated with this finding. Context The District performed approximately 20 Return to Title IV calculations related to direct loans during the 2021-2022 year. There was one instance out of thirty tested where the District's portion of the Return to Title IV funds were not returned within the 45-day requirement. Effect Without proper monitoring of Title IV returns, the District is at risk of noncompliance with the above referenced criteria. Cause The District's internal controls associated with the Return to Title IV procedures failed to ensure that all required funds were returned in a timely manner. Repeat Finding (Yes or No) No. Recommendation The District should strengthen procedures to ensure that the Return to Title IV funds are returned within 45 days from the date the District determines the student withdrew from all classes.
2022-002 Special Tests and Provisions ? Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Financial Assistance Listing Numbers: 84.063, 84.033, 84.007, 84.268 Federal Agency: U.S. Department of Education (ED) Directed funded by the U.S. Department of Education (ED) Criteria or Specific Requirement OMB Compliance Supplement, OMB No. 1845-0035 ? Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan (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. Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record that ED considers high risk: Enrollment Effective Date ? The date that the current enrollment status reported for a student was first effective. OPEID Number ? This is the OPEID for the location that the student is actually attending. Enrollment Effective Date ? The date that the current enrollment status reported for a student was first effective. Enrollment Status ? The student?s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (Certification Date ? The Date enrollment certified by school. At a minimum, schools are required to certify enrollment every 60 days. Graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z). Institutions are responsible for timely reporting, whether they report directly or via a thirdparty servicer. Condition Significant Deficiency in Internal Control over Compliance - we noted the following noncompliance: 1. Student withdrawal effective dates per the college?s system does not match the withdrawal date reported to NSLDS for six out of sixty students tested. 2. Enrollment status was not reported to NSLDS for one out of sixty students tested. 3. Student enrollment status per the college?s system does not match the enrollment status reported to NSLDS for three out of sixty students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District processed and disbursed Pell awards of $6,232,257 during the year ending June 30, 2022. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District?s policies and procedures were not properly adhered to. Repeat Finding (Yes or No) No Recommendation The District should strengthen internal controls to review, update, and verify enrollment information that appears on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.