Criteria: Special Tests and Provisions ? Perkins Loan Recordkeeping and Record Retention ? Institutions are required to properly maintain its Perkins loan records in the manner set forth in 34 CFR 674.19.(e). Condition: The College did not maintain Perkins loan records in the manner set forth in 34 CFR 674.19.(e). (Other Instance of Noncompliance) Questioned Costs: None. Context: During testing of Perkins loan recordkeeping and record retention, for open loans at year end 5/31/22, 5 of 25 selections did not have records of the related master promissory note (MPN). A sample of 25 were selected for testing from a population of 384. For loans retired or assigned within the previous three years, 4 of 19 selections did not have records of the related MPN. A sample of 19 were selected for testing from a population of 182. Our sample selection was not, and was not intended to be, statistically valid. Effect: The College does not have documentation of MPNs for the errors identified. Cause: The College?s processes did not ensure MPNs were properly retained. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should revisit the record retention for student related files. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the findings. Effective with the Fiscal Year 2014, the College engaged with a third-party provider which put the Perkins loan processing on a digital platform. The College will review its record storage system of both hardcopy documentation as well as digital document storage and access for protection, preservation and completeness. Further the College will perform an inventory of loan documents currently in storage to identify additional files that are missing master promissory notes. Anticipated Completion Date: May 31, 2023
Criteria: Special Tests and Provisions ? Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition: The University?s processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned Costs: None. Context: Out of the population of 183 students with student attendance changes a sample of 19 students were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. There were 14 attributes tested for each student with at least one status change. Campus-Level records 1. OPEID Number 2. Enrollment Effective Date 3. Enrollment Status 4. Certification Date Program-Level records 5. OPEID 6. CIP Code 7. CIP Year 8. Credential Level 9. Published Program Length Measurement 10. Published Program Length 11. Program Begin Date 12. Program Enrollment Status 13. Program Enrollment Effective Date Other Records 14. Student changed his or her permanent address The College reported the incorrect Enrollment Status, CIP Code, Program Begin Date, and Program Enrollment Status for 1 student, the incorrect Enrollment Effective Date for 4 students, and the incorrect Program Enrollment Effective Date for 2 students. Additionally, the College did not ensure timely submission of status changes for 5 students. Effect: The College reported incorrect data for students' status changes and did not report the status changes timely. Cause: The College?s processes did not ensure status changes were reported timely and accurately. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update their controls to ensure changes in students? enrollment status are reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the findings. In the past, the College has reported Campus-Level records, Program-Level records and Other Records to the National Student Clearinghouse (NSC) which in turn transmitted this information to the National Student Loan Data System (NSLDS). NSC historically offers this service to small educational institutions to assist with reporting requirements which may be burdensome due to low staffing levels. The College believes that its reporting to NSC has been reasonably accurate and timely. In fact, NSLDS records no longer reflect the submissions of the College to NSC. The College will research, explore and identify the most efficient method of insuring that complete and accurate data related to enrollment reporting are recorded by NSLDS on a timely basis. Initially the College will explore audit assistance through NSC and if not successful, will further explore direct reporting options to the NSLDS. Anticipated Completion Date: May 31, 2023
Criteria: Special Tests and Provisions ? Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition: The University?s processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned Costs: None. Context: Out of the population of 183 students with student attendance changes a sample of 19 students were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. There were 14 attributes tested for each student with at least one status change. Campus-Level records 1. OPEID Number 2. Enrollment Effective Date 3. Enrollment Status 4. Certification Date Program-Level records 5. OPEID 6. CIP Code 7. CIP Year 8. Credential Level 9. Published Program Length Measurement 10. Published Program Length 11. Program Begin Date 12. Program Enrollment Status 13. Program Enrollment Effective Date Other Records 14. Student changed his or her permanent address The College reported the incorrect Enrollment Status, CIP Code, Program Begin Date, and Program Enrollment Status for 1 student, the incorrect Enrollment Effective Date for 4 students, and the incorrect Program Enrollment Effective Date for 2 students. Additionally, the College did not ensure timely submission of status changes for 5 students. Effect: The College reported incorrect data for students' status changes and did not report the status changes timely. Cause: The College?s processes did not ensure status changes were reported timely and accurately. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update their controls to ensure changes in students? enrollment status are reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the findings. In the past, the College has reported Campus-Level records, Program-Level records and Other Records to the National Student Clearinghouse (NSC) which in turn transmitted this information to the National Student Loan Data System (NSLDS). NSC historically offers this service to small educational institutions to assist with reporting requirements which may be burdensome due to low staffing levels. The College believes that its reporting to NSC has been reasonably accurate and timely. In fact, NSLDS records no longer reflect the submissions of the College to NSC. The College will research, explore and identify the most efficient method of insuring that complete and accurate data related to enrollment reporting are recorded by NSLDS on a timely basis. Initially the College will explore audit assistance through NSC and if not successful, will further explore direct reporting options to the NSLDS. Anticipated Completion Date: May 31, 2023
Criteria: Reporting ? Per 2 CFR Part 200.328 and 2CFR Part 200.329, institutions must publicly display on their website the total number of students who have received an Emergency Financial Aid Grant. Institutions are required to submit quarterly budget and expenditure reports detailing institutional expenditures of HEERF funds. Condition: The institution?s count of number of students who have received an Emergency Financial Aid Grant disclosed on the website is not accurate. A quarterly report for institutional portion expenditures was not submitted accurately. Questioned Costs: None. Context: Students eligible to receive an Emergency Financial Aid Grant were reported incorrectly. We received the listing of students used for the reporting disclosures and performed recounts. For the September 30, 2021 disbursement, the College reported 1,291 students received emergency funding instead of the actual number, 1,517, a difference of 226 students. Additionally, for the December 31, 2021 disbursement, the College reported 1,291 students received emergency funding instead of the actual number, 1,514, a difference of 223 students. Finally, the 4th quarter institutional share report inaccurately stated all disbursements were for lost revenues instead of $122,346 being allocated for COVID related expenses. Effect: The disclosures on the website are not accurate. Cause: Internal controls were not adequately designed and implemented to ensure compliance with the program?s reporting requirements. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend implementing controls to ensure the College complies with the programs reporting compliance requirements. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the findings. The College has corrected the website disclosure of number of students receiving Aid Grants under the program. The College will review and confirm accuracy of any future report submissions. Anticipated Completion Date: May 31, 2023
Criteria: Reporting ? Per 2 CFR Part 200.328 and 2CFR Part 200.329, institutions must publicly display on their website the total number of students who have received an Emergency Financial Aid Grant. Institutions are required to submit quarterly budget and expenditure reports detailing institutional expenditures of HEERF funds. Condition: The institution?s count of number of students who have received an Emergency Financial Aid Grant disclosed on the website is not accurate. A quarterly report for institutional portion expenditures was not submitted accurately. Questioned Costs: None. Context: Students eligible to receive an Emergency Financial Aid Grant were reported incorrectly. We received the listing of students used for the reporting disclosures and performed recounts. For the September 30, 2021 disbursement, the College reported 1,291 students received emergency funding instead of the actual number, 1,517, a difference of 226 students. Additionally, for the December 31, 2021 disbursement, the College reported 1,291 students received emergency funding instead of the actual number, 1,514, a difference of 223 students. Finally, the 4th quarter institutional share report inaccurately stated all disbursements were for lost revenues instead of $122,346 being allocated for COVID related expenses. Effect: The disclosures on the website are not accurate. Cause: Internal controls were not adequately designed and implemented to ensure compliance with the program?s reporting requirements. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend implementing controls to ensure the College complies with the programs reporting compliance requirements. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the findings. The College has corrected the website disclosure of number of students receiving Aid Grants under the program. The College will review and confirm accuracy of any future report submissions. Anticipated Completion Date: May 31, 2023
Criteria: Special Tests and Provisions ? Perkins Loan Recordkeeping and Record Retention ? Institutions are required to properly maintain its Perkins loan records in the manner set forth in 34 CFR 674.19.(e). Condition: The College did not maintain Perkins loan records in the manner set forth in 34 CFR 674.19.(e). (Other Instance of Noncompliance) Questioned Costs: None. Context: During testing of Perkins loan recordkeeping and record retention, for open loans at year end 5/31/22, 5 of 25 selections did not have records of the related master promissory note (MPN). A sample of 25 were selected for testing from a population of 384. For loans retired or assigned within the previous three years, 4 of 19 selections did not have records of the related MPN. A sample of 19 were selected for testing from a population of 182. Our sample selection was not, and was not intended to be, statistically valid. Effect: The College does not have documentation of MPNs for the errors identified. Cause: The College?s processes did not ensure MPNs were properly retained. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should revisit the record retention for student related files. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the findings. Effective with the Fiscal Year 2014, the College engaged with a third-party provider which put the Perkins loan processing on a digital platform. The College will review its record storage system of both hardcopy documentation as well as digital document storage and access for protection, preservation and completeness. Further the College will perform an inventory of loan documents currently in storage to identify additional files that are missing master promissory notes. Anticipated Completion Date: May 31, 2023
Criteria: Special Tests and Provisions ? Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition: The University?s processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned Costs: None. Context: Out of the population of 183 students with student attendance changes a sample of 19 students were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. There were 14 attributes tested for each student with at least one status change. Campus-Level records 1. OPEID Number 2. Enrollment Effective Date 3. Enrollment Status 4. Certification Date Program-Level records 5. OPEID 6. CIP Code 7. CIP Year 8. Credential Level 9. Published Program Length Measurement 10. Published Program Length 11. Program Begin Date 12. Program Enrollment Status 13. Program Enrollment Effective Date Other Records 14. Student changed his or her permanent address The College reported the incorrect Enrollment Status, CIP Code, Program Begin Date, and Program Enrollment Status for 1 student, the incorrect Enrollment Effective Date for 4 students, and the incorrect Program Enrollment Effective Date for 2 students. Additionally, the College did not ensure timely submission of status changes for 5 students. Effect: The College reported incorrect data for students' status changes and did not report the status changes timely. Cause: The College?s processes did not ensure status changes were reported timely and accurately. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update their controls to ensure changes in students? enrollment status are reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the findings. In the past, the College has reported Campus-Level records, Program-Level records and Other Records to the National Student Clearinghouse (NSC) which in turn transmitted this information to the National Student Loan Data System (NSLDS). NSC historically offers this service to small educational institutions to assist with reporting requirements which may be burdensome due to low staffing levels. The College believes that its reporting to NSC has been reasonably accurate and timely. In fact, NSLDS records no longer reflect the submissions of the College to NSC. The College will research, explore and identify the most efficient method of insuring that complete and accurate data related to enrollment reporting are recorded by NSLDS on a timely basis. Initially the College will explore audit assistance through NSC and if not successful, will further explore direct reporting options to the NSLDS. Anticipated Completion Date: May 31, 2023
Criteria: Special Tests and Provisions ? Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition: The University?s processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned Costs: None. Context: Out of the population of 183 students with student attendance changes a sample of 19 students were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. There were 14 attributes tested for each student with at least one status change. Campus-Level records 1. OPEID Number 2. Enrollment Effective Date 3. Enrollment Status 4. Certification Date Program-Level records 5. OPEID 6. CIP Code 7. CIP Year 8. Credential Level 9. Published Program Length Measurement 10. Published Program Length 11. Program Begin Date 12. Program Enrollment Status 13. Program Enrollment Effective Date Other Records 14. Student changed his or her permanent address The College reported the incorrect Enrollment Status, CIP Code, Program Begin Date, and Program Enrollment Status for 1 student, the incorrect Enrollment Effective Date for 4 students, and the incorrect Program Enrollment Effective Date for 2 students. Additionally, the College did not ensure timely submission of status changes for 5 students. Effect: The College reported incorrect data for students' status changes and did not report the status changes timely. Cause: The College?s processes did not ensure status changes were reported timely and accurately. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update their controls to ensure changes in students? enrollment status are reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the findings. In the past, the College has reported Campus-Level records, Program-Level records and Other Records to the National Student Clearinghouse (NSC) which in turn transmitted this information to the National Student Loan Data System (NSLDS). NSC historically offers this service to small educational institutions to assist with reporting requirements which may be burdensome due to low staffing levels. The College believes that its reporting to NSC has been reasonably accurate and timely. In fact, NSLDS records no longer reflect the submissions of the College to NSC. The College will research, explore and identify the most efficient method of insuring that complete and accurate data related to enrollment reporting are recorded by NSLDS on a timely basis. Initially the College will explore audit assistance through NSC and if not successful, will further explore direct reporting options to the NSLDS. Anticipated Completion Date: May 31, 2023
Criteria: Reporting ? Per 2 CFR Part 200.328 and 2CFR Part 200.329, institutions must publicly display on their website the total number of students who have received an Emergency Financial Aid Grant. Institutions are required to submit quarterly budget and expenditure reports detailing institutional expenditures of HEERF funds. Condition: The institution?s count of number of students who have received an Emergency Financial Aid Grant disclosed on the website is not accurate. A quarterly report for institutional portion expenditures was not submitted accurately. Questioned Costs: None. Context: Students eligible to receive an Emergency Financial Aid Grant were reported incorrectly. We received the listing of students used for the reporting disclosures and performed recounts. For the September 30, 2021 disbursement, the College reported 1,291 students received emergency funding instead of the actual number, 1,517, a difference of 226 students. Additionally, for the December 31, 2021 disbursement, the College reported 1,291 students received emergency funding instead of the actual number, 1,514, a difference of 223 students. Finally, the 4th quarter institutional share report inaccurately stated all disbursements were for lost revenues instead of $122,346 being allocated for COVID related expenses. Effect: The disclosures on the website are not accurate. Cause: Internal controls were not adequately designed and implemented to ensure compliance with the program?s reporting requirements. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend implementing controls to ensure the College complies with the programs reporting compliance requirements. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the findings. The College has corrected the website disclosure of number of students receiving Aid Grants under the program. The College will review and confirm accuracy of any future report submissions. Anticipated Completion Date: May 31, 2023
Criteria: Reporting ? Per 2 CFR Part 200.328 and 2CFR Part 200.329, institutions must publicly display on their website the total number of students who have received an Emergency Financial Aid Grant. Institutions are required to submit quarterly budget and expenditure reports detailing institutional expenditures of HEERF funds. Condition: The institution?s count of number of students who have received an Emergency Financial Aid Grant disclosed on the website is not accurate. A quarterly report for institutional portion expenditures was not submitted accurately. Questioned Costs: None. Context: Students eligible to receive an Emergency Financial Aid Grant were reported incorrectly. We received the listing of students used for the reporting disclosures and performed recounts. For the September 30, 2021 disbursement, the College reported 1,291 students received emergency funding instead of the actual number, 1,517, a difference of 226 students. Additionally, for the December 31, 2021 disbursement, the College reported 1,291 students received emergency funding instead of the actual number, 1,514, a difference of 223 students. Finally, the 4th quarter institutional share report inaccurately stated all disbursements were for lost revenues instead of $122,346 being allocated for COVID related expenses. Effect: The disclosures on the website are not accurate. Cause: Internal controls were not adequately designed and implemented to ensure compliance with the program?s reporting requirements. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend implementing controls to ensure the College complies with the programs reporting compliance requirements. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the findings. The College has corrected the website disclosure of number of students receiving Aid Grants under the program. The College will review and confirm accuracy of any future report submissions. Anticipated Completion Date: May 31, 2023