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.