Finding 1089900 (2024-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-12-06

AI Summary

  • Core Issue: The District inaccurately reported student enrollment status to NSLDS, indicating a significant deficiency in internal controls.
  • Impacted Requirements: Institutions must ensure accurate and timely reporting of enrollment information for Pell grants and loans, as outlined in federal regulations.
  • Recommended Follow-Up: The District should review and strengthen its internal controls to ensure compliance and consistency between reported data and District records.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.063 and 84.268 Federal Award Identification Number and Year: P063P232671-2024 (84.063) P268K242671-2024 (84.268) Award Period: July 1, 2023 to June 30, 2024 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: Institutions are required to report enrollment information under the Pell grant and Direct and FFEL loan programs via the NSLDS (OMB No. 1845-0035), although FFEL loans are no longer made or a part of the SFA Cluster, a student may have a FFEL loan for previous years that would require enrollment reporting for that student (Pell, 34 CFR 690.83(b)(2); FFEL, 34 CFR 682.610; Direct Loan, 34 CFR 685.309). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statutes, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institution’s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information, “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition: The District processes failed to accurately report the appropriate status for a student to NSLDS. Questioned costs: None Context: We noted (1) out of forty (40) students selected for testing, where the program enrollment status reported to NSLDS was not consistent with the District records. Cause: The District's internal control failed to detect an error in which the District reported a student as half-time when the student had actually graduated.Effect: The District has not complied with the stated criteria for this exception. Repeat Finding: No Recommendation: We recommend that the District review its processes and internal controls designed to mitigate the risk of noncompliance with the stated criteria to ensure the information reported to NSLDS is consistent with District records. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Student Financial Aid Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 513458 2024-001
    Significant Deficiency
  • 513459 2024-001
    Significant Deficiency
  • 1089901 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $9.41M
84.268 Federal Direct Student Loans $8.20M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.41M
84.002 Adult Education - Basic Grants to States $430,466
84.031 Higher Education Institutional Aid $421,607
84.425 Education Stabilization Fund $346,649
84.007 Federal Supplemental Educational Opportunity Grants $278,018
84.033 Federal Work-Study Program $265,088
97.044 Assistance to Firefighters Grant $52,289
84.048 Career and Technical Education -- Basic Grants to States $36,226
84.042 Trio Student Support Services $10,000
15.114 Indian Education Higher Education Grant $9,331
17.285 Registered Apprenticeship $6,076
94.006 Americorps State and National 94.006 $5,706
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $656