Finding 1074679 (2024-002)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-09-25
Audit: 320975
Organization: Denmark Technical College (SC)

AI Summary

  • Core Issue: The College did not report student status changes to NSLDS on time in 13 out of 37 cases during fiscal year 2024.
  • Impacted Requirements: This violates Title IV's requirement to report changes within 60 days, risking noncompliance and potential misuse of federal funds.
  • Recommended Follow-Up: The College should update its policies and procedures to ensure timely review and submission of enrollment status changes, and is already taking steps to address this issue.

Finding Text

Enrollment Reporting Criteria: Title IV requires institutions to complete and report within a minimum of 60 days student status changes to the National Student Loan Data System (NSLDS). Condition: During the fiscal year 2024, the College failed to timely report student status changes to the NSLDS in 13 out of a total of 37 instances within the required timeframe. Context: We addressed the matter with College management who are aware of the enrollment reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: Management oversight. Recommendation: We recommend the College review and update its policies and procedures to ensure all enrollment status changes are reviewed and submitted in a timely manner in accordance with federal requirements. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The College is in the process of implementing controls and procedures to ensure that all student enrollment status changes are reviewed and submitted in accordance with applicable compliance requirements.

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Other Findings in this Audit

  • 498228 2024-001
    Material Weakness Repeat
  • 498229 2024-001
    Material Weakness Repeat
  • 498230 2024-001
    Material Weakness Repeat
  • 498231 2024-001
    Material Weakness Repeat
  • 498232 2024-001
    Material Weakness Repeat
  • 498233 2024-002
    Material Weakness
  • 498234 2024-002
    Material Weakness
  • 498235 2024-002
    Material Weakness
  • 498236 2024-002
    Material Weakness
  • 498237 2024-002
    Material Weakness
  • 1074670 2024-001
    Material Weakness Repeat
  • 1074671 2024-001
    Material Weakness Repeat
  • 1074672 2024-001
    Material Weakness Repeat
  • 1074673 2024-001
    Material Weakness Repeat
  • 1074674 2024-001
    Material Weakness Repeat
  • 1074675 2024-002
    Material Weakness
  • 1074676 2024-002
    Material Weakness
  • 1074677 2024-002
    Material Weakness
  • 1074678 2024-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $2.12M
84.268 Federal Direct Student Loans $1.65M
84.031 Higher Education_institutional Aid $361,399
84.033 Federal Work-Study Program $207,292
10.766 Community Facilities Loans and Grants $142,033
84.007 Federal Supplemental Educational Opportunity Grants $124,179
84.425 Education Stabilization Fund $121,060
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $65,081
14.218 Community Development Block Grants/entitlement Grants $54,400
84.048 Career and Technical Education -- Basic Grants to States $39,912
17.285 Apprenticeship USA Grants $19,495
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $17,179