Finding Text
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
Assistance Listing Numbers: 84.268 and 84.063
Grant Award Period: July 1, 2023 through June 30, 2024
Grant Identification Numbers: N/A
Compliance Requirement: Enrollment Reporting
Criteria: 2 CFR 690.83(b)(2) and 2 CFR 685.309 requires participating schools in the Direct Loan Program
and Pell Program to notify the Secretary of Education if a Direct Loan or Pell grant has been 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 half-time basis for the
period for which the loan was intended. This notification is required to be reported within 30 days, unless a
roster will be submitted within 60 days.
In addition, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain
effective internal control over the Federal award that provides reasonable assurance that the non-Federal
entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Conditions Found: It was identified that the College did not have effective internal controls over the review
over program level data changes submitted to National Student Loan Data System (NSLDS) for students
who withdrew. During testwork over enrollment reporting, we selected 18 students who withdrew from the
College during the fiscal year. We identified 5 students out of 18 selected whose enrollment change dates
were not accurately reported to the NSLDS at the program level. For all selections, the enrollment change
dates were accurately reported to NSLDS at the campus level.
Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample.
Questioned Costs: None identified
Repeat Finding: This finding is not a repeat finding in the immediately prior audit.
Cause and Effect: The College did not review the listing of changes submitted to NSLDS at the program
level, which caused the enrollment change dates for students who withdrew to not be reported accurately
at the program level.
Recommendation: We recommend the College enhance its internal control to ensure that the College has
effective internal controls in place to ensure that the College conforms to required enrollment reporting as
set forth in 2 CFR 690.83(b)(2) and 2 CFR 685.309.
View of Responsible Officials: We concur with the finding and are in the process of implementing
controls over reviewing the accuracy of program level enrollment status changes to ensure that they are
appropriately reported to NSLDS.