Audit 51806

FY End
2022-06-30
Total Expended
$22.77M
Findings
42
Programs
28
Organization: Lewis-Clark State College (ID)
Year: 2022 Accepted: 2023-03-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
44475 2022-001 Significant Deficiency Yes N
44476 2022-002 Significant Deficiency Yes N
44477 2022-004 Significant Deficiency - E
44478 2022-001 Significant Deficiency Yes N
44479 2022-002 Significant Deficiency Yes N
44480 2022-004 Significant Deficiency - E
44481 2022-001 Significant Deficiency Yes N
44482 2022-001 Significant Deficiency Yes N
44483 2022-002 Significant Deficiency Yes N
44484 2022-003 Significant Deficiency - E
44485 2022-004 Significant Deficiency - E
44486 2022-001 Significant Deficiency Yes N
44487 2022-002 Significant Deficiency Yes N
44488 2022-004 Significant Deficiency - E
44489 2022-001 Significant Deficiency Yes N
44490 2022-002 Significant Deficiency Yes N
44491 2022-004 Significant Deficiency - E
44492 2022-001 Significant Deficiency Yes N
44493 2022-002 Significant Deficiency Yes N
44494 2022-004 Significant Deficiency - E
44495 2022-005 Significant Deficiency Yes I
620917 2022-001 Significant Deficiency Yes N
620918 2022-002 Significant Deficiency Yes N
620919 2022-004 Significant Deficiency - E
620920 2022-001 Significant Deficiency Yes N
620921 2022-002 Significant Deficiency Yes N
620922 2022-004 Significant Deficiency - E
620923 2022-001 Significant Deficiency Yes N
620924 2022-001 Significant Deficiency Yes N
620925 2022-002 Significant Deficiency Yes N
620926 2022-003 Significant Deficiency - E
620927 2022-004 Significant Deficiency - E
620928 2022-001 Significant Deficiency Yes N
620929 2022-002 Significant Deficiency Yes N
620930 2022-004 Significant Deficiency - E
620931 2022-001 Significant Deficiency Yes N
620932 2022-002 Significant Deficiency Yes N
620933 2022-004 Significant Deficiency - E
620934 2022-001 Significant Deficiency Yes N
620935 2022-002 Significant Deficiency Yes N
620936 2022-004 Significant Deficiency - E
620937 2022-005 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $7.87M Yes 3
84.063 Federal Pell Grant Program $4.63M Yes 4
84.425 Covid-19 Higher Education Emergency Relief Fund - Student Aid Portion $4.48M Yes 0
84.425 Covid-19 Higher Education Emergency Relief Fund - Institutional Portion $2.48M Yes 1
84.149 College Assistance Migrant Program $330,289 - 0
93.364 Nursing Student Loans $298,470 Yes 3
84.044 Trio - Talent Search $196,524 - 0
11.307 Economic Adjustment Assistance $188,766 - 0
84.048 Career and Technical Education - Basic Grants to States $179,133 - 0
84.038 Federal Perkins Loan Program $154,878 Yes 1
93.323 Wastewater Testing $100,393 - 0
93.658 Foster Care - Title IV-E $93,418 - 0
84.007 Federal Supplemental Educational Opportunity Grants $88,861 Yes 3
84.033 Federal Work Study Program $84,429 Yes 3
84.425 Covid-19 Higher Education Emergency Relief Fund - Sip $81,420 Yes 0
17.268 Closing the Skills Gap $75,277 - 0
93.575 Child Care and Development Block Grant - Idaho Child Care Emergency Grant $62,887 - 0
93.859 Biomedical Research and Research Training $58,054 - 0
84.335 Childcare Access Means Parents in School $57,333 - 0
93.575 Child Care and Development Block Grant-Child Care Wage Enhancement Grant $32,184 - 0
84.002 Adult Education - Basic Grants to States $21,273 - 0
59.037 Small Business Development Centers $21,269 - 0
10.351 Usda Rdgb-Cnc Lab Tooling $15,110 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants $13,202 Yes 3
84.425 Covid-19 Governor's Emergency Education Relief (geer) Fund $12,619 Yes 0
45.025 Promotion of the Arts Partnership Agreements $10,526 - 0
84.048 Career and Technical Education-Basic Grants to States $9,842 - 0
45.129 Promotion of the Humanities - Federal/state Partnership $2,099 - 0

Contacts

Name Title Type
HD5MTZEGX7W4 Mark McNabb Auditee
2087922335 Caroline Wright 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. The College has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The federal student loan programs listed subsequently are administered directly by the College, and balances and transactions relating to these programs are included in the Colleges basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2022 consists of: FEDERAL PERKINS LOAN PROGRAM (84.038) - Balances outstanding at the end of the audit period were 100646. NURSING STUDENT LOANS (93.364) - Balances outstanding at the end of the audit period were 234214.
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. The College has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. 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 federal award activity of the College under programs of the federal government for the year ended June 30, 2022. The information in this 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 to and does not present the financial position, changes in net position, or cash flows of the College.

Finding Details

Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). This would include procedures to document a safeguard for risks identified in the risk assessment process for each of the three areas noted in 16 CFR 314.4 (b) which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. Condition: The College did not identified safeguards for risks identified. Questioned costs: None Context: During our audit procedures, it was noted that the College performed a HEISC risk assessment; however, within the risk assessment there were no safeguards identified. Cause: Resources have not been allocated to document a risk assessment related to students? information. Effect: The student personal information could be vulnerable. Repeat Finding: Yes, 2021-003. Recommendation: We recommend the College identify and document safeguards over risks identified in the risk assessment. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not update student status changes and enrollment effective dates timely, and there was no documentation to provide evidence of their review process for the 2021-2022 award year. Questioned costs: None Context: In our statistically valid sample of sixty students selected for NSLDS enrollment reporting testing, we identified twelve samples for which the student?s change in status was not properly updated within 60 days. When uploading reports to the National Clearing House (NSC), the reports are reviewed and a spot check performed on student information. There is no evidence of this review documented for the 2021-2022 award year. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). There are no procedures in place to document supervisory review of the NSLDS reporting process. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2021-005 Recommendation: We recommend that the College work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. And we recommend that the College implement formal review procedures to document the review process. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The College must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV (34 CFR 668.34(a)). A student on financial aid probation may receive title IV funds for one payment period. While a student is on financial aid probation, the institution may require the student to fulfill specific terms and conditions such as taking a reduced course load or enrolling in specific courses. At the end of one payment period on financial aid probation, the student must meet the institution?s satisfactory academic progress standards or meet the requirements of the academic plan developed by the institution and the student to qualify for further title IV (34 CFR 668.34(8)(ii)). Condition: The College did not administer a Satisfactory Academic Progress (SAP) warning for one student that did not meet SAP requirements. Questioned costs: None. Context: During our testing we noted one out of forty-one students was not administered a SAP warning after falling under the requirement of maintaining at least a 2.0 cumulative GPA. Cause: The College?s Colleague ERP system incorrectly calculated the student?s cumulative GPA as being within requirements; however, the transcript ERP system showed the GPA to be below the required GPA.. Effect: Failure to properly track SAP requirements risks disbursing aid to students that may not be eligible to receive Title IV. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for tracking SAP requirements and implement procedures to ensure SAP status is accurate. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). This would include procedures to document a safeguard for risks identified in the risk assessment process for each of the three areas noted in 16 CFR 314.4 (b) which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. Condition: The College did not identified safeguards for risks identified. Questioned costs: None Context: During our audit procedures, it was noted that the College performed a HEISC risk assessment; however, within the risk assessment there were no safeguards identified. Cause: Resources have not been allocated to document a risk assessment related to students? information. Effect: The student personal information could be vulnerable. Repeat Finding: Yes, 2021-003. Recommendation: We recommend the College identify and document safeguards over risks identified in the risk assessment. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not update student status changes and enrollment effective dates timely, and there was no documentation to provide evidence of their review process for the 2021-2022 award year. Questioned costs: None Context: In our statistically valid sample of sixty students selected for NSLDS enrollment reporting testing, we identified twelve samples for which the student?s change in status was not properly updated within 60 days. When uploading reports to the National Clearing House (NSC), the reports are reviewed and a spot check performed on student information. There is no evidence of this review documented for the 2021-2022 award year. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). There are no procedures in place to document supervisory review of the NSLDS reporting process. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2021-005 Recommendation: We recommend that the College work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. And we recommend that the College implement formal review procedures to document the review process. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The College must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV (34 CFR 668.34(a)). A student on financial aid probation may receive title IV funds for one payment period. While a student is on financial aid probation, the institution may require the student to fulfill specific terms and conditions such as taking a reduced course load or enrolling in specific courses. At the end of one payment period on financial aid probation, the student must meet the institution?s satisfactory academic progress standards or meet the requirements of the academic plan developed by the institution and the student to qualify for further title IV (34 CFR 668.34(8)(ii)). Condition: The College did not administer a Satisfactory Academic Progress (SAP) warning for one student that did not meet SAP requirements. Questioned costs: None. Context: During our testing we noted one out of forty-one students was not administered a SAP warning after falling under the requirement of maintaining at least a 2.0 cumulative GPA. Cause: The College?s Colleague ERP system incorrectly calculated the student?s cumulative GPA as being within requirements; however, the transcript ERP system showed the GPA to be below the required GPA.. Effect: Failure to properly track SAP requirements risks disbursing aid to students that may not be eligible to receive Title IV. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for tracking SAP requirements and implement procedures to ensure SAP status is accurate. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). This would include procedures to document a safeguard for risks identified in the risk assessment process for each of the three areas noted in 16 CFR 314.4 (b) which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. Condition: The College did not identified safeguards for risks identified. Questioned costs: None Context: During our audit procedures, it was noted that the College performed a HEISC risk assessment; however, within the risk assessment there were no safeguards identified. Cause: Resources have not been allocated to document a risk assessment related to students? information. Effect: The student personal information could be vulnerable. Repeat Finding: Yes, 2021-003. Recommendation: We recommend the College identify and document safeguards over risks identified in the risk assessment. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). This would include procedures to document a safeguard for risks identified in the risk assessment process for each of the three areas noted in 16 CFR 314.4 (b) which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. Condition: The College did not identified safeguards for risks identified. Questioned costs: None Context: During our audit procedures, it was noted that the College performed a HEISC risk assessment; however, within the risk assessment there were no safeguards identified. Cause: Resources have not been allocated to document a risk assessment related to students? information. Effect: The student personal information could be vulnerable. Repeat Finding: Yes, 2021-003. Recommendation: We recommend the College identify and document safeguards over risks identified in the risk assessment. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not update student status changes and enrollment effective dates timely, and there was no documentation to provide evidence of their review process for the 2021-2022 award year. Questioned costs: None Context: In our statistically valid sample of sixty students selected for NSLDS enrollment reporting testing, we identified twelve samples for which the student?s change in status was not properly updated within 60 days. When uploading reports to the National Clearing House (NSC), the reports are reviewed and a spot check performed on student information. There is no evidence of this review documented for the 2021-2022 award year. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). There are no procedures in place to document supervisory review of the NSLDS reporting process. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2021-005 Recommendation: We recommend that the College work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. And we recommend that the College implement formal review procedures to document the review process. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The amount of a student's Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year (34 CFR 690.62). The Code of Federal Regulations (34 CFR 690.80(b)(1)) states if the student?s enrollment status changes from one academic term to another within the same award year, the institution shall recalculate the Federal Pell Grant award for the new payment period taking into account any changes in the cost of attendance. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure students are awarded and disbursed the proper federal fund amounts. Condition: The College under-awarded funds for the Pell Grant. Questioned costs: None. Context: During our testing we noted three out of forty-one students, from a statistically valid sample, were awarded less Pell than they were eligible for based on the 2021-22 Pell payment schedule. The Pell payment schedule takes into account the cost of attendance, the student's Expected Family Contribution and the enrollment status of the student. Cause: The College did not award the correct amount of the Pell grant due to human error when entering student's Cost of Attendance. Effect: Students did not receive the full amount of Pell they were eligible for. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. We also recommend the College disburse the proper Pell award to these students. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The College must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV (34 CFR 668.34(a)). A student on financial aid probation may receive title IV funds for one payment period. While a student is on financial aid probation, the institution may require the student to fulfill specific terms and conditions such as taking a reduced course load or enrolling in specific courses. At the end of one payment period on financial aid probation, the student must meet the institution?s satisfactory academic progress standards or meet the requirements of the academic plan developed by the institution and the student to qualify for further title IV (34 CFR 668.34(8)(ii)). Condition: The College did not administer a Satisfactory Academic Progress (SAP) warning for one student that did not meet SAP requirements. Questioned costs: None. Context: During our testing we noted one out of forty-one students was not administered a SAP warning after falling under the requirement of maintaining at least a 2.0 cumulative GPA. Cause: The College?s Colleague ERP system incorrectly calculated the student?s cumulative GPA as being within requirements; however, the transcript ERP system showed the GPA to be below the required GPA.. Effect: Failure to properly track SAP requirements risks disbursing aid to students that may not be eligible to receive Title IV. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for tracking SAP requirements and implement procedures to ensure SAP status is accurate. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). This would include procedures to document a safeguard for risks identified in the risk assessment process for each of the three areas noted in 16 CFR 314.4 (b) which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. Condition: The College did not identified safeguards for risks identified. Questioned costs: None Context: During our audit procedures, it was noted that the College performed a HEISC risk assessment; however, within the risk assessment there were no safeguards identified. Cause: Resources have not been allocated to document a risk assessment related to students? information. Effect: The student personal information could be vulnerable. Repeat Finding: Yes, 2021-003. Recommendation: We recommend the College identify and document safeguards over risks identified in the risk assessment. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not update student status changes and enrollment effective dates timely, and there was no documentation to provide evidence of their review process for the 2021-2022 award year. Questioned costs: None Context: In our statistically valid sample of sixty students selected for NSLDS enrollment reporting testing, we identified twelve samples for which the student?s change in status was not properly updated within 60 days. When uploading reports to the National Clearing House (NSC), the reports are reviewed and a spot check performed on student information. There is no evidence of this review documented for the 2021-2022 award year. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). There are no procedures in place to document supervisory review of the NSLDS reporting process. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2021-005 Recommendation: We recommend that the College work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. And we recommend that the College implement formal review procedures to document the review process. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The College must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV (34 CFR 668.34(a)). A student on financial aid probation may receive title IV funds for one payment period. While a student is on financial aid probation, the institution may require the student to fulfill specific terms and conditions such as taking a reduced course load or enrolling in specific courses. At the end of one payment period on financial aid probation, the student must meet the institution?s satisfactory academic progress standards or meet the requirements of the academic plan developed by the institution and the student to qualify for further title IV (34 CFR 668.34(8)(ii)). Condition: The College did not administer a Satisfactory Academic Progress (SAP) warning for one student that did not meet SAP requirements. Questioned costs: None. Context: During our testing we noted one out of forty-one students was not administered a SAP warning after falling under the requirement of maintaining at least a 2.0 cumulative GPA. Cause: The College?s Colleague ERP system incorrectly calculated the student?s cumulative GPA as being within requirements; however, the transcript ERP system showed the GPA to be below the required GPA.. Effect: Failure to properly track SAP requirements risks disbursing aid to students that may not be eligible to receive Title IV. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for tracking SAP requirements and implement procedures to ensure SAP status is accurate. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). This would include procedures to document a safeguard for risks identified in the risk assessment process for each of the three areas noted in 16 CFR 314.4 (b) which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. Condition: The College did not identified safeguards for risks identified. Questioned costs: None Context: During our audit procedures, it was noted that the College performed a HEISC risk assessment; however, within the risk assessment there were no safeguards identified. Cause: Resources have not been allocated to document a risk assessment related to students? information. Effect: The student personal information could be vulnerable. Repeat Finding: Yes, 2021-003. Recommendation: We recommend the College identify and document safeguards over risks identified in the risk assessment. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not update student status changes and enrollment effective dates timely, and there was no documentation to provide evidence of their review process for the 2021-2022 award year. Questioned costs: None Context: In our statistically valid sample of sixty students selected for NSLDS enrollment reporting testing, we identified twelve samples for which the student?s change in status was not properly updated within 60 days. When uploading reports to the National Clearing House (NSC), the reports are reviewed and a spot check performed on student information. There is no evidence of this review documented for the 2021-2022 award year. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). There are no procedures in place to document supervisory review of the NSLDS reporting process. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2021-005 Recommendation: We recommend that the College work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. And we recommend that the College implement formal review procedures to document the review process. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The College must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV (34 CFR 668.34(a)). A student on financial aid probation may receive title IV funds for one payment period. While a student is on financial aid probation, the institution may require the student to fulfill specific terms and conditions such as taking a reduced course load or enrolling in specific courses. At the end of one payment period on financial aid probation, the student must meet the institution?s satisfactory academic progress standards or meet the requirements of the academic plan developed by the institution and the student to qualify for further title IV (34 CFR 668.34(8)(ii)). Condition: The College did not administer a Satisfactory Academic Progress (SAP) warning for one student that did not meet SAP requirements. Questioned costs: None. Context: During our testing we noted one out of forty-one students was not administered a SAP warning after falling under the requirement of maintaining at least a 2.0 cumulative GPA. Cause: The College?s Colleague ERP system incorrectly calculated the student?s cumulative GPA as being within requirements; however, the transcript ERP system showed the GPA to be below the required GPA.. Effect: Failure to properly track SAP requirements risks disbursing aid to students that may not be eligible to receive Title IV. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for tracking SAP requirements and implement procedures to ensure SAP status is accurate. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). This would include procedures to document a safeguard for risks identified in the risk assessment process for each of the three areas noted in 16 CFR 314.4 (b) which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. Condition: The College did not identified safeguards for risks identified. Questioned costs: None Context: During our audit procedures, it was noted that the College performed a HEISC risk assessment; however, within the risk assessment there were no safeguards identified. Cause: Resources have not been allocated to document a risk assessment related to students? information. Effect: The student personal information could be vulnerable. Repeat Finding: Yes, 2021-003. Recommendation: We recommend the College identify and document safeguards over risks identified in the risk assessment. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not update student status changes and enrollment effective dates timely, and there was no documentation to provide evidence of their review process for the 2021-2022 award year. Questioned costs: None Context: In our statistically valid sample of sixty students selected for NSLDS enrollment reporting testing, we identified twelve samples for which the student?s change in status was not properly updated within 60 days. When uploading reports to the National Clearing House (NSC), the reports are reviewed and a spot check performed on student information. There is no evidence of this review documented for the 2021-2022 award year. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). There are no procedures in place to document supervisory review of the NSLDS reporting process. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2021-005 Recommendation: We recommend that the College work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. And we recommend that the College implement formal review procedures to document the review process. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The College must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV (34 CFR 668.34(a)). A student on financial aid probation may receive title IV funds for one payment period. While a student is on financial aid probation, the institution may require the student to fulfill specific terms and conditions such as taking a reduced course load or enrolling in specific courses. At the end of one payment period on financial aid probation, the student must meet the institution?s satisfactory academic progress standards or meet the requirements of the academic plan developed by the institution and the student to qualify for further title IV (34 CFR 668.34(8)(ii)). Condition: The College did not administer a Satisfactory Academic Progress (SAP) warning for one student that did not meet SAP requirements. Questioned costs: None. Context: During our testing we noted one out of forty-one students was not administered a SAP warning after falling under the requirement of maintaining at least a 2.0 cumulative GPA. Cause: The College?s Colleague ERP system incorrectly calculated the student?s cumulative GPA as being within requirements; however, the transcript ERP system showed the GPA to be below the required GPA.. Effect: Failure to properly track SAP requirements risks disbursing aid to students that may not be eligible to receive Title IV. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for tracking SAP requirements and implement procedures to ensure SAP status is accurate. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: Uniform Grant Guidance (2 CFR 180.300) requires that, when entering into a covered transaction with another person (an individual, corporation, partnership, association, unit of government, or legal entity), you must verify that the person with whom you intend to do business is not excluded or disqualified. Condition: The College did not retain proper documentation for suspension and debarment verification. Questioned costs: None. Context: During our testing, we noted three out of five vendors tested did not have proper documentation for suspension and debarment verification. Cause: There are no procedures in place to routinely assess suspension and debarment for multi-year contracts with vendors, and inadequate maintenance of evidence the procedure occurred when suspension and debarment are assessed. Effect: Failure to assess suspension and debarment could lead to the College working with unqualified vendors. Repeat Finding: Yes, 2021-007. Recommendation: We recommend the College implement formal procedures to routinely assess suspension and debarment status for vendors used in multiple years, and we recommend that assessment of suspension and debarment status be retained to support evidence the procedure was performed. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). This would include procedures to document a safeguard for risks identified in the risk assessment process for each of the three areas noted in 16 CFR 314.4 (b) which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. Condition: The College did not identified safeguards for risks identified. Questioned costs: None Context: During our audit procedures, it was noted that the College performed a HEISC risk assessment; however, within the risk assessment there were no safeguards identified. Cause: Resources have not been allocated to document a risk assessment related to students? information. Effect: The student personal information could be vulnerable. Repeat Finding: Yes, 2021-003. Recommendation: We recommend the College identify and document safeguards over risks identified in the risk assessment. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not update student status changes and enrollment effective dates timely, and there was no documentation to provide evidence of their review process for the 2021-2022 award year. Questioned costs: None Context: In our statistically valid sample of sixty students selected for NSLDS enrollment reporting testing, we identified twelve samples for which the student?s change in status was not properly updated within 60 days. When uploading reports to the National Clearing House (NSC), the reports are reviewed and a spot check performed on student information. There is no evidence of this review documented for the 2021-2022 award year. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). There are no procedures in place to document supervisory review of the NSLDS reporting process. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2021-005 Recommendation: We recommend that the College work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. And we recommend that the College implement formal review procedures to document the review process. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The College must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV (34 CFR 668.34(a)). A student on financial aid probation may receive title IV funds for one payment period. While a student is on financial aid probation, the institution may require the student to fulfill specific terms and conditions such as taking a reduced course load or enrolling in specific courses. At the end of one payment period on financial aid probation, the student must meet the institution?s satisfactory academic progress standards or meet the requirements of the academic plan developed by the institution and the student to qualify for further title IV (34 CFR 668.34(8)(ii)). Condition: The College did not administer a Satisfactory Academic Progress (SAP) warning for one student that did not meet SAP requirements. Questioned costs: None. Context: During our testing we noted one out of forty-one students was not administered a SAP warning after falling under the requirement of maintaining at least a 2.0 cumulative GPA. Cause: The College?s Colleague ERP system incorrectly calculated the student?s cumulative GPA as being within requirements; however, the transcript ERP system showed the GPA to be below the required GPA.. Effect: Failure to properly track SAP requirements risks disbursing aid to students that may not be eligible to receive Title IV. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for tracking SAP requirements and implement procedures to ensure SAP status is accurate. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). This would include procedures to document a safeguard for risks identified in the risk assessment process for each of the three areas noted in 16 CFR 314.4 (b) which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. Condition: The College did not identified safeguards for risks identified. Questioned costs: None Context: During our audit procedures, it was noted that the College performed a HEISC risk assessment; however, within the risk assessment there were no safeguards identified. Cause: Resources have not been allocated to document a risk assessment related to students? information. Effect: The student personal information could be vulnerable. Repeat Finding: Yes, 2021-003. Recommendation: We recommend the College identify and document safeguards over risks identified in the risk assessment. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not update student status changes and enrollment effective dates timely, and there was no documentation to provide evidence of their review process for the 2021-2022 award year. Questioned costs: None Context: In our statistically valid sample of sixty students selected for NSLDS enrollment reporting testing, we identified twelve samples for which the student?s change in status was not properly updated within 60 days. When uploading reports to the National Clearing House (NSC), the reports are reviewed and a spot check performed on student information. There is no evidence of this review documented for the 2021-2022 award year. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). There are no procedures in place to document supervisory review of the NSLDS reporting process. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2021-005 Recommendation: We recommend that the College work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. And we recommend that the College implement formal review procedures to document the review process. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The College must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV (34 CFR 668.34(a)). A student on financial aid probation may receive title IV funds for one payment period. While a student is on financial aid probation, the institution may require the student to fulfill specific terms and conditions such as taking a reduced course load or enrolling in specific courses. At the end of one payment period on financial aid probation, the student must meet the institution?s satisfactory academic progress standards or meet the requirements of the academic plan developed by the institution and the student to qualify for further title IV (34 CFR 668.34(8)(ii)). Condition: The College did not administer a Satisfactory Academic Progress (SAP) warning for one student that did not meet SAP requirements. Questioned costs: None. Context: During our testing we noted one out of forty-one students was not administered a SAP warning after falling under the requirement of maintaining at least a 2.0 cumulative GPA. Cause: The College?s Colleague ERP system incorrectly calculated the student?s cumulative GPA as being within requirements; however, the transcript ERP system showed the GPA to be below the required GPA.. Effect: Failure to properly track SAP requirements risks disbursing aid to students that may not be eligible to receive Title IV. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for tracking SAP requirements and implement procedures to ensure SAP status is accurate. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). This would include procedures to document a safeguard for risks identified in the risk assessment process for each of the three areas noted in 16 CFR 314.4 (b) which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. Condition: The College did not identified safeguards for risks identified. Questioned costs: None Context: During our audit procedures, it was noted that the College performed a HEISC risk assessment; however, within the risk assessment there were no safeguards identified. Cause: Resources have not been allocated to document a risk assessment related to students? information. Effect: The student personal information could be vulnerable. Repeat Finding: Yes, 2021-003. Recommendation: We recommend the College identify and document safeguards over risks identified in the risk assessment. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). This would include procedures to document a safeguard for risks identified in the risk assessment process for each of the three areas noted in 16 CFR 314.4 (b) which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. Condition: The College did not identified safeguards for risks identified. Questioned costs: None Context: During our audit procedures, it was noted that the College performed a HEISC risk assessment; however, within the risk assessment there were no safeguards identified. Cause: Resources have not been allocated to document a risk assessment related to students? information. Effect: The student personal information could be vulnerable. Repeat Finding: Yes, 2021-003. Recommendation: We recommend the College identify and document safeguards over risks identified in the risk assessment. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not update student status changes and enrollment effective dates timely, and there was no documentation to provide evidence of their review process for the 2021-2022 award year. Questioned costs: None Context: In our statistically valid sample of sixty students selected for NSLDS enrollment reporting testing, we identified twelve samples for which the student?s change in status was not properly updated within 60 days. When uploading reports to the National Clearing House (NSC), the reports are reviewed and a spot check performed on student information. There is no evidence of this review documented for the 2021-2022 award year. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). There are no procedures in place to document supervisory review of the NSLDS reporting process. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2021-005 Recommendation: We recommend that the College work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. And we recommend that the College implement formal review procedures to document the review process. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The amount of a student's Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year (34 CFR 690.62). The Code of Federal Regulations (34 CFR 690.80(b)(1)) states if the student?s enrollment status changes from one academic term to another within the same award year, the institution shall recalculate the Federal Pell Grant award for the new payment period taking into account any changes in the cost of attendance. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure students are awarded and disbursed the proper federal fund amounts. Condition: The College under-awarded funds for the Pell Grant. Questioned costs: None. Context: During our testing we noted three out of forty-one students, from a statistically valid sample, were awarded less Pell than they were eligible for based on the 2021-22 Pell payment schedule. The Pell payment schedule takes into account the cost of attendance, the student's Expected Family Contribution and the enrollment status of the student. Cause: The College did not award the correct amount of the Pell grant due to human error when entering student's Cost of Attendance. Effect: Students did not receive the full amount of Pell they were eligible for. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. We also recommend the College disburse the proper Pell award to these students. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The College must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV (34 CFR 668.34(a)). A student on financial aid probation may receive title IV funds for one payment period. While a student is on financial aid probation, the institution may require the student to fulfill specific terms and conditions such as taking a reduced course load or enrolling in specific courses. At the end of one payment period on financial aid probation, the student must meet the institution?s satisfactory academic progress standards or meet the requirements of the academic plan developed by the institution and the student to qualify for further title IV (34 CFR 668.34(8)(ii)). Condition: The College did not administer a Satisfactory Academic Progress (SAP) warning for one student that did not meet SAP requirements. Questioned costs: None. Context: During our testing we noted one out of forty-one students was not administered a SAP warning after falling under the requirement of maintaining at least a 2.0 cumulative GPA. Cause: The College?s Colleague ERP system incorrectly calculated the student?s cumulative GPA as being within requirements; however, the transcript ERP system showed the GPA to be below the required GPA.. Effect: Failure to properly track SAP requirements risks disbursing aid to students that may not be eligible to receive Title IV. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for tracking SAP requirements and implement procedures to ensure SAP status is accurate. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). This would include procedures to document a safeguard for risks identified in the risk assessment process for each of the three areas noted in 16 CFR 314.4 (b) which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. Condition: The College did not identified safeguards for risks identified. Questioned costs: None Context: During our audit procedures, it was noted that the College performed a HEISC risk assessment; however, within the risk assessment there were no safeguards identified. Cause: Resources have not been allocated to document a risk assessment related to students? information. Effect: The student personal information could be vulnerable. Repeat Finding: Yes, 2021-003. Recommendation: We recommend the College identify and document safeguards over risks identified in the risk assessment. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not update student status changes and enrollment effective dates timely, and there was no documentation to provide evidence of their review process for the 2021-2022 award year. Questioned costs: None Context: In our statistically valid sample of sixty students selected for NSLDS enrollment reporting testing, we identified twelve samples for which the student?s change in status was not properly updated within 60 days. When uploading reports to the National Clearing House (NSC), the reports are reviewed and a spot check performed on student information. There is no evidence of this review documented for the 2021-2022 award year. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). There are no procedures in place to document supervisory review of the NSLDS reporting process. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2021-005 Recommendation: We recommend that the College work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. And we recommend that the College implement formal review procedures to document the review process. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The College must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV (34 CFR 668.34(a)). A student on financial aid probation may receive title IV funds for one payment period. While a student is on financial aid probation, the institution may require the student to fulfill specific terms and conditions such as taking a reduced course load or enrolling in specific courses. At the end of one payment period on financial aid probation, the student must meet the institution?s satisfactory academic progress standards or meet the requirements of the academic plan developed by the institution and the student to qualify for further title IV (34 CFR 668.34(8)(ii)). Condition: The College did not administer a Satisfactory Academic Progress (SAP) warning for one student that did not meet SAP requirements. Questioned costs: None. Context: During our testing we noted one out of forty-one students was not administered a SAP warning after falling under the requirement of maintaining at least a 2.0 cumulative GPA. Cause: The College?s Colleague ERP system incorrectly calculated the student?s cumulative GPA as being within requirements; however, the transcript ERP system showed the GPA to be below the required GPA.. Effect: Failure to properly track SAP requirements risks disbursing aid to students that may not be eligible to receive Title IV. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for tracking SAP requirements and implement procedures to ensure SAP status is accurate. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). This would include procedures to document a safeguard for risks identified in the risk assessment process for each of the three areas noted in 16 CFR 314.4 (b) which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. Condition: The College did not identified safeguards for risks identified. Questioned costs: None Context: During our audit procedures, it was noted that the College performed a HEISC risk assessment; however, within the risk assessment there were no safeguards identified. Cause: Resources have not been allocated to document a risk assessment related to students? information. Effect: The student personal information could be vulnerable. Repeat Finding: Yes, 2021-003. Recommendation: We recommend the College identify and document safeguards over risks identified in the risk assessment. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not update student status changes and enrollment effective dates timely, and there was no documentation to provide evidence of their review process for the 2021-2022 award year. Questioned costs: None Context: In our statistically valid sample of sixty students selected for NSLDS enrollment reporting testing, we identified twelve samples for which the student?s change in status was not properly updated within 60 days. When uploading reports to the National Clearing House (NSC), the reports are reviewed and a spot check performed on student information. There is no evidence of this review documented for the 2021-2022 award year. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). There are no procedures in place to document supervisory review of the NSLDS reporting process. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2021-005 Recommendation: We recommend that the College work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. And we recommend that the College implement formal review procedures to document the review process. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The College must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV (34 CFR 668.34(a)). A student on financial aid probation may receive title IV funds for one payment period. While a student is on financial aid probation, the institution may require the student to fulfill specific terms and conditions such as taking a reduced course load or enrolling in specific courses. At the end of one payment period on financial aid probation, the student must meet the institution?s satisfactory academic progress standards or meet the requirements of the academic plan developed by the institution and the student to qualify for further title IV (34 CFR 668.34(8)(ii)). Condition: The College did not administer a Satisfactory Academic Progress (SAP) warning for one student that did not meet SAP requirements. Questioned costs: None. Context: During our testing we noted one out of forty-one students was not administered a SAP warning after falling under the requirement of maintaining at least a 2.0 cumulative GPA. Cause: The College?s Colleague ERP system incorrectly calculated the student?s cumulative GPA as being within requirements; however, the transcript ERP system showed the GPA to be below the required GPA.. Effect: Failure to properly track SAP requirements risks disbursing aid to students that may not be eligible to receive Title IV. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for tracking SAP requirements and implement procedures to ensure SAP status is accurate. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). This would include procedures to document a safeguard for risks identified in the risk assessment process for each of the three areas noted in 16 CFR 314.4 (b) which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. Condition: The College did not identified safeguards for risks identified. Questioned costs: None Context: During our audit procedures, it was noted that the College performed a HEISC risk assessment; however, within the risk assessment there were no safeguards identified. Cause: Resources have not been allocated to document a risk assessment related to students? information. Effect: The student personal information could be vulnerable. Repeat Finding: Yes, 2021-003. Recommendation: We recommend the College identify and document safeguards over risks identified in the risk assessment. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not update student status changes and enrollment effective dates timely, and there was no documentation to provide evidence of their review process for the 2021-2022 award year. Questioned costs: None Context: In our statistically valid sample of sixty students selected for NSLDS enrollment reporting testing, we identified twelve samples for which the student?s change in status was not properly updated within 60 days. When uploading reports to the National Clearing House (NSC), the reports are reviewed and a spot check performed on student information. There is no evidence of this review documented for the 2021-2022 award year. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). There are no procedures in place to document supervisory review of the NSLDS reporting process. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2021-005 Recommendation: We recommend that the College work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. And we recommend that the College implement formal review procedures to document the review process. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: The College must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under the title IV (34 CFR 668.34(a)). A student on financial aid probation may receive title IV funds for one payment period. While a student is on financial aid probation, the institution may require the student to fulfill specific terms and conditions such as taking a reduced course load or enrolling in specific courses. At the end of one payment period on financial aid probation, the student must meet the institution?s satisfactory academic progress standards or meet the requirements of the academic plan developed by the institution and the student to qualify for further title IV (34 CFR 668.34(8)(ii)). Condition: The College did not administer a Satisfactory Academic Progress (SAP) warning for one student that did not meet SAP requirements. Questioned costs: None. Context: During our testing we noted one out of forty-one students was not administered a SAP warning after falling under the requirement of maintaining at least a 2.0 cumulative GPA. Cause: The College?s Colleague ERP system incorrectly calculated the student?s cumulative GPA as being within requirements; however, the transcript ERP system showed the GPA to be below the required GPA.. Effect: Failure to properly track SAP requirements risks disbursing aid to students that may not be eligible to receive Title IV. Repeat Finding: No. Recommendation: We recommend the College review its current procedures for tracking SAP requirements and implement procedures to ensure SAP status is accurate. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.
Criteria or specific requirement: Uniform Grant Guidance (2 CFR 180.300) requires that, when entering into a covered transaction with another person (an individual, corporation, partnership, association, unit of government, or legal entity), you must verify that the person with whom you intend to do business is not excluded or disqualified. Condition: The College did not retain proper documentation for suspension and debarment verification. Questioned costs: None. Context: During our testing, we noted three out of five vendors tested did not have proper documentation for suspension and debarment verification. Cause: There are no procedures in place to routinely assess suspension and debarment for multi-year contracts with vendors, and inadequate maintenance of evidence the procedure occurred when suspension and debarment are assessed. Effect: Failure to assess suspension and debarment could lead to the College working with unqualified vendors. Repeat Finding: Yes, 2021-007. Recommendation: We recommend the College implement formal procedures to routinely assess suspension and debarment status for vendors used in multiple years, and we recommend that assessment of suspension and debarment status be retained to support evidence the procedure was performed. Views of responsible officials and planned corrective action: Management agrees with the finding and has developed a plan to correct it.