FAC Explorer

Finding 1080926 (2024-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-11-01
Audit: 327020
Organization: College of Southern Idaho (ID)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The College failed to report changes in student enrollment status accurately and within the required 60-day timeframe.
  • Impacted Requirements: Compliance with 34 CFR 690.83(b)(2) and 34 CFR 685.309 regarding timely and accurate enrollment reporting.
  • Recommended Follow-Up: The Enrollment Services Office should improve practices and controls to ensure accurate and timely reporting to NSLDS.

Finding Text

U.S. Department of Education Student Financial Assistance Cluster Federal Financial Assistance Listing Number(s): 84.063, 84.007, 84.268, 84.033 Compliance Requirement(s): Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Control Criteria: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student’s enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student’s enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. Condition: During our testing of compliance for Enrollment Reporting, there were 2 instances out of 60 where the College did not report a student’s change in enrollment status accurately or within the required time frame of 60 days from the effective date of the student’s change in enrollment status. Cause: Enrollment Services was not able to run accurate reports from their student information system, causing delays and accuracy issues with being able to accurately and timely report when students graduated or had a change in enrollment status. Effect: The student’s change in enrollment status was not accurately reported in NSLDS and/or was not reported timely. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 1,016 students who had a change in enrollment status were selected for testing. Repeat Finding from Prior Year(s): Yes, 2023-001 Recommendation: The Enrollment Services Office should review their current practices and controls over reporting changes in student’s enrollment statuses to ensure any change to a student’s enrollment status is reported both accurately and timely to NSLDS. Views of Responsible Officials: Management agrees with the finding.

Categories

Special Tests & Provisions Student Financial Aid Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 504481 2024-001
    Significant Deficiency Repeat
  • 504482 2024-001
    Significant Deficiency Repeat
  • 504483 2024-001
    Significant Deficiency Repeat
  • 504484 2024-001
    Significant Deficiency Repeat
  • 1080923 2024-001
    Significant Deficiency Repeat
  • 1080924 2024-001
    Significant Deficiency Repeat
  • 1080925 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $7.42M
93.600 Head Start $7.18M
84.268 Federal Direct Student Loans $2.59M
84.002 Adult Education - Basic Grants to States $665,134
84.048 Career and Technical Education -- Basic Grants to States $516,567
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $481,845
84.031 Higher Education Institutional Aid $451,901
19.510 U.s. Refugee Admissions Program $395,931
10.237 From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals $393,068
93.576 Refugee and Entrant Assistance Discretionary Grants $352,350
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $288,305
10.558 Child and Adult Care Food Program $191,356
84.033 Federal Work-Study Program $177,419
84.007 Federal Supplemental Educational Opportunity Grants $175,520
84.335 Child Care Access Means Parents in School $168,979
93.567 Refugee and Entrant Assistance Voluntary Agency Programs $149,740
93.051 Alzheimer's Disease Demonstration Grants to States $135,838
21.019 Coronavirus Relief Fund $134,864
59.037 Small Business Development Centers $113,152
93.747 Elder Abuse Prevention Interventions Program $97,434
93.558 Temporary Assistance for Needy Families $78,659
93.053 Nutrition Services Incentive Program $76,809
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $67,930
93.859 Biomedical Research and Research Training $61,812
17.268 H-1b Job Training Grants $57,969
93.575 Child Care and Development Block Grant $55,368
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $43,099
10.170 Specialty Crop Block Grant Program - Farm Bill $39,174
93.583 Refugee and Entrant Assistance Wilson/fish Program $27,403
47.076 Stem Education (formerly Education and Human Resources) $26,948
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $22,539
43.008 Office of Stem Engagement (ostem) $20,580
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $16,315
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $12,609
93.052 National Family Caregiver Support, Title Iii, Part E $11,174
10.226 Secondary Education, Two-Year Postsecondary Education, and Agriculture in the K-12 Classroom $8,452
45.025 Promotion of the Arts Partnership Agreements $3,901
93.072 Lifespan Respite Care Program $853