FAC Explorer

Finding 1094078 (2024-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-01-03
Audit: 335670
Organization: Madison Area Technical College District (WI)
Auditor: Clifton Larsonallen LLP

AI Summary

  • Core Issue: A significant deficiency in internal controls was identified, as one student’s enrollment was not reported to the NSLDS.
  • Impacted Requirements: Institutions must accurately report enrollment data as per federal regulations to ensure compliance with Pell and Direct Loan programs.
  • Recommended Follow-Up: Revise the ‘Primary Program GT eForm’ to ensure all programs are correctly designated and included in enrollment reporting.

Finding Text

Federal Agency: U.S Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P242488 – 2024 & P268K242488 – 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The District is required to design and implement internal controls to ensure compliance with such provisions (2 CRF 200.303). Condition: During our testing, we noted that one of 60 students selected for testing did not have their enrollment properly reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. One student was found to be omitted from the 2024 enrollment reports. Cause: One student selected for testing was excluded from District’s term reporting as a result of parameters built into the program selection form (Primary Program GT eForm). District reporting parameters are established to include all students that have a Primary program selected on this form. If no Primary program is selected, all active programs automatically receive a Secondary designation, which results in exclusion from reporting. As a result of only having Secondary designations, one student selected for testing was omitted from reporting to NSC. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the College rebuilds the ‘Primary Program GT eForm’ to include a check that verifies all programs are not designated as Secondary. 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 Special Tests & Provisions

Other Findings in this Audit

  • 517617 2024-002
    Significant Deficiency
  • 517618 2024-002
    Significant Deficiency
  • 517619 2024-002
    Significant Deficiency
  • 517620 2024-002
    Significant Deficiency
  • 517621 2024-002
    Significant Deficiency
  • 517622 2024-002
    Significant Deficiency
  • 517623 2024-002
    Significant Deficiency
  • 517624 2024-002
    Significant Deficiency
  • 517625 2024-002
    Significant Deficiency
  • 517626 2024-002
    Significant Deficiency
  • 517627 2024-002
    Significant Deficiency
  • 517628 2024-002
    Significant Deficiency
  • 517629 2024-002
    Significant Deficiency
  • 517630 2024-002
    Significant Deficiency
  • 517631 2024-002
    Significant Deficiency
  • 517632 2024-003
    Significant Deficiency
  • 517633 2024-003
    Significant Deficiency
  • 517634 2024-003
    Significant Deficiency
  • 517635 2024-003
    Significant Deficiency
  • 517636 2024-003
    Significant Deficiency
  • 517637 2024-003
    Significant Deficiency
  • 517638 2024-003
    Significant Deficiency
  • 517639 2024-003
    Significant Deficiency
  • 1094059 2024-002
    Significant Deficiency
  • 1094060 2024-002
    Significant Deficiency
  • 1094061 2024-002
    Significant Deficiency
  • 1094062 2024-002
    Significant Deficiency
  • 1094063 2024-002
    Significant Deficiency
  • 1094064 2024-002
    Significant Deficiency
  • 1094065 2024-002
    Significant Deficiency
  • 1094066 2024-002
    Significant Deficiency
  • 1094067 2024-002
    Significant Deficiency
  • 1094068 2024-002
    Significant Deficiency
  • 1094069 2024-002
    Significant Deficiency
  • 1094070 2024-002
    Significant Deficiency
  • 1094071 2024-002
    Significant Deficiency
  • 1094072 2024-002
    Significant Deficiency
  • 1094073 2024-002
    Significant Deficiency
  • 1094074 2024-003
    Significant Deficiency
  • 1094075 2024-003
    Significant Deficiency
  • 1094076 2024-003
    Significant Deficiency
  • 1094077 2024-003
    Significant Deficiency
  • 1094079 2024-003
    Significant Deficiency
  • 1094080 2024-003
    Significant Deficiency
  • 1094081 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
47.076 Stem Education (formerly Education and Human Resources) $1.65M
64.028 Post-9/11 Veterans Educational Assistance $574,930
84.141 Migrant Education High School Equivalency Program $440,358
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $428,180
84.425 Education Stabilization Fund $368,551
84.042 Trio Student Support Services $283,356
17.278 Wioa Dislocated Worker Formula Grants $263,930
84.335 Child Care Access Means Parents in School $244,919
17.258 Wioa Adult Program $175,954
15.114 Indian Education Higher Education Grant $171,013
17.285 Registered Apprenticeship $102,807
47.078 Polar Programs $98,419
21.027 Coronavirus State and Local Fiscal Recovery Funds $90,535
84.031 Higher Education Institutional Aid $81,874
84.048 Career and Technical Education -- Basic Grants to States $78,343
84.002 Adult Education - Basic Grants to States $38,909
97.044 Assistance to Firefighters Grant $36,345
10.558 Child and Adult Care Food Program $29,287
19.009 Academic Exchange Programs - Undergraduate Programs $23,584
84.033 Federal Work-Study Program $15,508
84.007 Federal Supplemental Educational Opportunity Grants $14,783
84.268 Federal Direct Student Loans $11,932
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $9,400
45.024 Promotion of the Arts Grants to Organizations and Individuals $8,198
15.020 Aid to Tribal Governments $7,200
84.015 National Resource Centers Program for Foreign Language and Area Studies Or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program $7,057
93.575 Child Care and Development Block Grant $6,198
84.063 Federal Pell Grant Program $990