Audit 5297

FY End
2023-08-31
Total Expended
$33.09M
Findings
8
Programs
13
Organization: South Plains College (TX)
Year: 2023 Accepted: 2023-12-05

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
3399 2023-001 Significant Deficiency - L
3400 2023-001 Significant Deficiency - L
3401 2023-001 Significant Deficiency - L
3402 2023-001 Significant Deficiency - L
579841 2023-001 Significant Deficiency - L
579842 2023-001 Significant Deficiency - L
579843 2023-001 Significant Deficiency - L
579844 2023-001 Significant Deficiency - L

Contacts

Name Title Type
LCFCZM3SDLF9 Teresa Green Auditee
8067162205 Jeff Graham Auditor
No contacts on file

Notes to SEFA

Title: Federal Assistance Reconciliation Accounting Policies: The expenditures included in the schedule are reported for the College's fiscal year. Expenditure reports to funding agencies are prepared on the award period basis. The expenditures reported above represent funds which have been expended by the College for the purposes of the award. The expenditures reported above may not have been reimbursed by the funding agencies as of the end of the fiscal year. Some amounts reported in the schedule may differ from amounts used in the preparation of the general purpose financial statements. Separate accounts are maintained for the different awards to aid in the observance of limitations and restrictions imposed by the funding agencies. The College has followed all applicable guidelines issued by various entities in the preparation of the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Since the College has an agency-approved Indirect Recovery Rate it has elected to not use the 10% de minimis cost rate as permitted in the UG, section 200.414. See the Notes to the SEFA for chart.
Title: Significant Accounting Policies Used in Preparing the Schedule Accounting Policies: The expenditures included in the schedule are reported for the College's fiscal year. Expenditure reports to funding agencies are prepared on the award period basis. The expenditures reported above represent funds which have been expended by the College for the purposes of the award. The expenditures reported above may not have been reimbursed by the funding agencies as of the end of the fiscal year. Some amounts reported in the schedule may differ from amounts used in the preparation of the general purpose financial statements. Separate accounts are maintained for the different awards to aid in the observance of limitations and restrictions imposed by the funding agencies. The College has followed all applicable guidelines issued by various entities in the preparation of the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Since the College has an agency-approved Indirect Recovery Rate it has elected to not use the 10% de minimis cost rate as permitted in the UG, section 200.414. The expenditures included in the schedule are reported for the College's fiscal year. Expenditure reports to funding agencies are prepared on the award period basis. The expenditures reported above represent funds which have been expended by the College for the purposes of the award. The expenditures reported above may not have been reimbursed by the funding agencies as of the end of the fiscal year. Some amounts reported in the schedule may differ from amounts used in the preparation of the general purpose financial statements. Separate accounts are maintained for the different awards to aid in the observance of limitations and restrictions imposed by the funding agencies. The College has followed all applicable guidelines issued by various entities in the preparation of the schedule. Since the College has an agency-approved Indirect Recovery Rate it has elected to not use the 10% de minimis cost rate as permitted in the UG, section 200.414.
Title: Student Loans Proceeds and Administrative Cost Recovery Accounting Policies: The expenditures included in the schedule are reported for the College's fiscal year. Expenditure reports to funding agencies are prepared on the award period basis. The expenditures reported above represent funds which have been expended by the College for the purposes of the award. The expenditures reported above may not have been reimbursed by the funding agencies as of the end of the fiscal year. Some amounts reported in the schedule may differ from amounts used in the preparation of the general purpose financial statements. Separate accounts are maintained for the different awards to aid in the observance of limitations and restrictions imposed by the funding agencies. The College has followed all applicable guidelines issued by various entities in the preparation of the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Since the College has an agency-approved Indirect Recovery Rate it has elected to not use the 10% de minimis cost rate as permitted in the UG, section 200.414. See the Notes to the SEFA for chart.
Title: Pass Through Amounts Included in Program Expenditures Accounting Policies: The expenditures included in the schedule are reported for the College's fiscal year. Expenditure reports to funding agencies are prepared on the award period basis. The expenditures reported above represent funds which have been expended by the College for the purposes of the award. The expenditures reported above may not have been reimbursed by the funding agencies as of the end of the fiscal year. Some amounts reported in the schedule may differ from amounts used in the preparation of the general purpose financial statements. Separate accounts are maintained for the different awards to aid in the observance of limitations and restrictions imposed by the funding agencies. The College has followed all applicable guidelines issued by various entities in the preparation of the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Since the College has an agency-approved Indirect Recovery Rate it has elected to not use the 10% de minimis cost rate as permitted in the UG, section 200.414. None

Finding Details

Criteria: In accordance with CFR sections 674.19(f), 685.309(b), and 690,83(b)(2), "upon receipt of an enrollment report from the Secretary (U.S. Department of Education, Secretary of Education), a school must update all information included in the report and return the report to the Secretary, in the manner and format prescribed by the Secretary and within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a halftime basis for the period for which the loan was intended." Condition: We reviewed a sample of 40 students who received financial aid and had enrollment status changes during the fiscal year. Of the 40 students tested, the status of 17 students were reported to NSLDS either inaccurately, untimely, or both. The 17 students had a status change that was not reflected in the next enrollment data batch transmitted to NSLDS following the status change, resulting in an inaccurate and untimely status in the NSLDS database. We also reviewed a sample of 40 students for which a Return of Title IV Funds was calculated and processed, and a status change occurred. Of the 40 students tested, 1 student was reported to NSLDS inaccurately and untimely. The student had a status change that was not reflected in the next enrollment data batch transmitted to NSLDS following the status change, resulting in an inaccurate and untimely status in the NSLDS database. Effect: A student's enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are negatively impacted by inaccurate and late reporting. Cause: The process for tracking and processing a change in enrollment is the responsibility of the College. The Central Registrar's office maintains the existing policy and procedure to report every 30 days to NSLDS by generating reports from the College’s Enterprise Resource Planning system, Ellucian Colleague. It was determined that these reports were generated using date parameters that resulted in certain students with reportable status changes to be excluded, thus not accurately reported to NSLDS. Recommendation: We recommend the College modify the parameters of the system generated reports to include all students with a reportable status change and monitor NSLDS enrollment reporting on an ongoing basis to ensure enrollment statuses are reported timely and accurately. Views of responsible official and planned corrective actions: South Plains College will modify system generated reports to include all reportable status changes and resubmit enrollment reports in which errors were identified. The College will implement a process to monitor the accuracy of enrollment reporting for future submissions. The anticipated completion date for the corrective action plan is no later than May 31, 2024.
Criteria: In accordance with CFR sections 674.19(f), 685.309(b), and 690,83(b)(2), "upon receipt of an enrollment report from the Secretary (U.S. Department of Education, Secretary of Education), a school must update all information included in the report and return the report to the Secretary, in the manner and format prescribed by the Secretary and within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a halftime basis for the period for which the loan was intended." Condition: We reviewed a sample of 40 students who received financial aid and had enrollment status changes during the fiscal year. Of the 40 students tested, the status of 17 students were reported to NSLDS either inaccurately, untimely, or both. The 17 students had a status change that was not reflected in the next enrollment data batch transmitted to NSLDS following the status change, resulting in an inaccurate and untimely status in the NSLDS database. We also reviewed a sample of 40 students for which a Return of Title IV Funds was calculated and processed, and a status change occurred. Of the 40 students tested, 1 student was reported to NSLDS inaccurately and untimely. The student had a status change that was not reflected in the next enrollment data batch transmitted to NSLDS following the status change, resulting in an inaccurate and untimely status in the NSLDS database. Effect: A student's enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are negatively impacted by inaccurate and late reporting. Cause: The process for tracking and processing a change in enrollment is the responsibility of the College. The Central Registrar's office maintains the existing policy and procedure to report every 30 days to NSLDS by generating reports from the College’s Enterprise Resource Planning system, Ellucian Colleague. It was determined that these reports were generated using date parameters that resulted in certain students with reportable status changes to be excluded, thus not accurately reported to NSLDS. Recommendation: We recommend the College modify the parameters of the system generated reports to include all students with a reportable status change and monitor NSLDS enrollment reporting on an ongoing basis to ensure enrollment statuses are reported timely and accurately. Views of responsible official and planned corrective actions: South Plains College will modify system generated reports to include all reportable status changes and resubmit enrollment reports in which errors were identified. The College will implement a process to monitor the accuracy of enrollment reporting for future submissions. The anticipated completion date for the corrective action plan is no later than May 31, 2024.
Criteria: In accordance with CFR sections 674.19(f), 685.309(b), and 690,83(b)(2), "upon receipt of an enrollment report from the Secretary (U.S. Department of Education, Secretary of Education), a school must update all information included in the report and return the report to the Secretary, in the manner and format prescribed by the Secretary and within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a halftime basis for the period for which the loan was intended." Condition: We reviewed a sample of 40 students who received financial aid and had enrollment status changes during the fiscal year. Of the 40 students tested, the status of 17 students were reported to NSLDS either inaccurately, untimely, or both. The 17 students had a status change that was not reflected in the next enrollment data batch transmitted to NSLDS following the status change, resulting in an inaccurate and untimely status in the NSLDS database. We also reviewed a sample of 40 students for which a Return of Title IV Funds was calculated and processed, and a status change occurred. Of the 40 students tested, 1 student was reported to NSLDS inaccurately and untimely. The student had a status change that was not reflected in the next enrollment data batch transmitted to NSLDS following the status change, resulting in an inaccurate and untimely status in the NSLDS database. Effect: A student's enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are negatively impacted by inaccurate and late reporting. Cause: The process for tracking and processing a change in enrollment is the responsibility of the College. The Central Registrar's office maintains the existing policy and procedure to report every 30 days to NSLDS by generating reports from the College’s Enterprise Resource Planning system, Ellucian Colleague. It was determined that these reports were generated using date parameters that resulted in certain students with reportable status changes to be excluded, thus not accurately reported to NSLDS. Recommendation: We recommend the College modify the parameters of the system generated reports to include all students with a reportable status change and monitor NSLDS enrollment reporting on an ongoing basis to ensure enrollment statuses are reported timely and accurately. Views of responsible official and planned corrective actions: South Plains College will modify system generated reports to include all reportable status changes and resubmit enrollment reports in which errors were identified. The College will implement a process to monitor the accuracy of enrollment reporting for future submissions. The anticipated completion date for the corrective action plan is no later than May 31, 2024.
Criteria: In accordance with CFR sections 674.19(f), 685.309(b), and 690,83(b)(2), "upon receipt of an enrollment report from the Secretary (U.S. Department of Education, Secretary of Education), a school must update all information included in the report and return the report to the Secretary, in the manner and format prescribed by the Secretary and within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a halftime basis for the period for which the loan was intended." Condition: We reviewed a sample of 40 students who received financial aid and had enrollment status changes during the fiscal year. Of the 40 students tested, the status of 17 students were reported to NSLDS either inaccurately, untimely, or both. The 17 students had a status change that was not reflected in the next enrollment data batch transmitted to NSLDS following the status change, resulting in an inaccurate and untimely status in the NSLDS database. We also reviewed a sample of 40 students for which a Return of Title IV Funds was calculated and processed, and a status change occurred. Of the 40 students tested, 1 student was reported to NSLDS inaccurately and untimely. The student had a status change that was not reflected in the next enrollment data batch transmitted to NSLDS following the status change, resulting in an inaccurate and untimely status in the NSLDS database. Effect: A student's enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are negatively impacted by inaccurate and late reporting. Cause: The process for tracking and processing a change in enrollment is the responsibility of the College. The Central Registrar's office maintains the existing policy and procedure to report every 30 days to NSLDS by generating reports from the College’s Enterprise Resource Planning system, Ellucian Colleague. It was determined that these reports were generated using date parameters that resulted in certain students with reportable status changes to be excluded, thus not accurately reported to NSLDS. Recommendation: We recommend the College modify the parameters of the system generated reports to include all students with a reportable status change and monitor NSLDS enrollment reporting on an ongoing basis to ensure enrollment statuses are reported timely and accurately. Views of responsible official and planned corrective actions: South Plains College will modify system generated reports to include all reportable status changes and resubmit enrollment reports in which errors were identified. The College will implement a process to monitor the accuracy of enrollment reporting for future submissions. The anticipated completion date for the corrective action plan is no later than May 31, 2024.
Criteria: In accordance with CFR sections 674.19(f), 685.309(b), and 690,83(b)(2), "upon receipt of an enrollment report from the Secretary (U.S. Department of Education, Secretary of Education), a school must update all information included in the report and return the report to the Secretary, in the manner and format prescribed by the Secretary and within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a halftime basis for the period for which the loan was intended." Condition: We reviewed a sample of 40 students who received financial aid and had enrollment status changes during the fiscal year. Of the 40 students tested, the status of 17 students were reported to NSLDS either inaccurately, untimely, or both. The 17 students had a status change that was not reflected in the next enrollment data batch transmitted to NSLDS following the status change, resulting in an inaccurate and untimely status in the NSLDS database. We also reviewed a sample of 40 students for which a Return of Title IV Funds was calculated and processed, and a status change occurred. Of the 40 students tested, 1 student was reported to NSLDS inaccurately and untimely. The student had a status change that was not reflected in the next enrollment data batch transmitted to NSLDS following the status change, resulting in an inaccurate and untimely status in the NSLDS database. Effect: A student's enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are negatively impacted by inaccurate and late reporting. Cause: The process for tracking and processing a change in enrollment is the responsibility of the College. The Central Registrar's office maintains the existing policy and procedure to report every 30 days to NSLDS by generating reports from the College’s Enterprise Resource Planning system, Ellucian Colleague. It was determined that these reports were generated using date parameters that resulted in certain students with reportable status changes to be excluded, thus not accurately reported to NSLDS. Recommendation: We recommend the College modify the parameters of the system generated reports to include all students with a reportable status change and monitor NSLDS enrollment reporting on an ongoing basis to ensure enrollment statuses are reported timely and accurately. Views of responsible official and planned corrective actions: South Plains College will modify system generated reports to include all reportable status changes and resubmit enrollment reports in which errors were identified. The College will implement a process to monitor the accuracy of enrollment reporting for future submissions. The anticipated completion date for the corrective action plan is no later than May 31, 2024.
Criteria: In accordance with CFR sections 674.19(f), 685.309(b), and 690,83(b)(2), "upon receipt of an enrollment report from the Secretary (U.S. Department of Education, Secretary of Education), a school must update all information included in the report and return the report to the Secretary, in the manner and format prescribed by the Secretary and within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a halftime basis for the period for which the loan was intended." Condition: We reviewed a sample of 40 students who received financial aid and had enrollment status changes during the fiscal year. Of the 40 students tested, the status of 17 students were reported to NSLDS either inaccurately, untimely, or both. The 17 students had a status change that was not reflected in the next enrollment data batch transmitted to NSLDS following the status change, resulting in an inaccurate and untimely status in the NSLDS database. We also reviewed a sample of 40 students for which a Return of Title IV Funds was calculated and processed, and a status change occurred. Of the 40 students tested, 1 student was reported to NSLDS inaccurately and untimely. The student had a status change that was not reflected in the next enrollment data batch transmitted to NSLDS following the status change, resulting in an inaccurate and untimely status in the NSLDS database. Effect: A student's enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are negatively impacted by inaccurate and late reporting. Cause: The process for tracking and processing a change in enrollment is the responsibility of the College. The Central Registrar's office maintains the existing policy and procedure to report every 30 days to NSLDS by generating reports from the College’s Enterprise Resource Planning system, Ellucian Colleague. It was determined that these reports were generated using date parameters that resulted in certain students with reportable status changes to be excluded, thus not accurately reported to NSLDS. Recommendation: We recommend the College modify the parameters of the system generated reports to include all students with a reportable status change and monitor NSLDS enrollment reporting on an ongoing basis to ensure enrollment statuses are reported timely and accurately. Views of responsible official and planned corrective actions: South Plains College will modify system generated reports to include all reportable status changes and resubmit enrollment reports in which errors were identified. The College will implement a process to monitor the accuracy of enrollment reporting for future submissions. The anticipated completion date for the corrective action plan is no later than May 31, 2024.
Criteria: In accordance with CFR sections 674.19(f), 685.309(b), and 690,83(b)(2), "upon receipt of an enrollment report from the Secretary (U.S. Department of Education, Secretary of Education), a school must update all information included in the report and return the report to the Secretary, in the manner and format prescribed by the Secretary and within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a halftime basis for the period for which the loan was intended." Condition: We reviewed a sample of 40 students who received financial aid and had enrollment status changes during the fiscal year. Of the 40 students tested, the status of 17 students were reported to NSLDS either inaccurately, untimely, or both. The 17 students had a status change that was not reflected in the next enrollment data batch transmitted to NSLDS following the status change, resulting in an inaccurate and untimely status in the NSLDS database. We also reviewed a sample of 40 students for which a Return of Title IV Funds was calculated and processed, and a status change occurred. Of the 40 students tested, 1 student was reported to NSLDS inaccurately and untimely. The student had a status change that was not reflected in the next enrollment data batch transmitted to NSLDS following the status change, resulting in an inaccurate and untimely status in the NSLDS database. Effect: A student's enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are negatively impacted by inaccurate and late reporting. Cause: The process for tracking and processing a change in enrollment is the responsibility of the College. The Central Registrar's office maintains the existing policy and procedure to report every 30 days to NSLDS by generating reports from the College’s Enterprise Resource Planning system, Ellucian Colleague. It was determined that these reports were generated using date parameters that resulted in certain students with reportable status changes to be excluded, thus not accurately reported to NSLDS. Recommendation: We recommend the College modify the parameters of the system generated reports to include all students with a reportable status change and monitor NSLDS enrollment reporting on an ongoing basis to ensure enrollment statuses are reported timely and accurately. Views of responsible official and planned corrective actions: South Plains College will modify system generated reports to include all reportable status changes and resubmit enrollment reports in which errors were identified. The College will implement a process to monitor the accuracy of enrollment reporting for future submissions. The anticipated completion date for the corrective action plan is no later than May 31, 2024.
Criteria: In accordance with CFR sections 674.19(f), 685.309(b), and 690,83(b)(2), "upon receipt of an enrollment report from the Secretary (U.S. Department of Education, Secretary of Education), a school must update all information included in the report and return the report to the Secretary, in the manner and format prescribed by the Secretary and within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a halftime basis for the period for which the loan was intended." Condition: We reviewed a sample of 40 students who received financial aid and had enrollment status changes during the fiscal year. Of the 40 students tested, the status of 17 students were reported to NSLDS either inaccurately, untimely, or both. The 17 students had a status change that was not reflected in the next enrollment data batch transmitted to NSLDS following the status change, resulting in an inaccurate and untimely status in the NSLDS database. We also reviewed a sample of 40 students for which a Return of Title IV Funds was calculated and processed, and a status change occurred. Of the 40 students tested, 1 student was reported to NSLDS inaccurately and untimely. The student had a status change that was not reflected in the next enrollment data batch transmitted to NSLDS following the status change, resulting in an inaccurate and untimely status in the NSLDS database. Effect: A student's enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are negatively impacted by inaccurate and late reporting. Cause: The process for tracking and processing a change in enrollment is the responsibility of the College. The Central Registrar's office maintains the existing policy and procedure to report every 30 days to NSLDS by generating reports from the College’s Enterprise Resource Planning system, Ellucian Colleague. It was determined that these reports were generated using date parameters that resulted in certain students with reportable status changes to be excluded, thus not accurately reported to NSLDS. Recommendation: We recommend the College modify the parameters of the system generated reports to include all students with a reportable status change and monitor NSLDS enrollment reporting on an ongoing basis to ensure enrollment statuses are reported timely and accurately. Views of responsible official and planned corrective actions: South Plains College will modify system generated reports to include all reportable status changes and resubmit enrollment reports in which errors were identified. The College will implement a process to monitor the accuracy of enrollment reporting for future submissions. The anticipated completion date for the corrective action plan is no later than May 31, 2024.