Finding 1096120 (2024-003)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-01-17
Audit: 338758
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The District failed to accurately report student enrollment information to NSLDS, leading to non-compliance with federal requirements.
  • Impacted Requirements: Enrollment statuses and effective dates for Pell Grant and Direct Loan programs must be correctly reported per OMB Compliance Supplement.
  • Recommended Follow-Up: Implement a robust process for regularly reviewing and verifying enrollment data before submission to NSLDS.

Finding Text

Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions must review, update, and verify student enrollment statuses, 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 institutions’ 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 Significant Deficiency in Internal Control over Compliance – The following deficiencies were noted:  2 of 60 students’ effective dates were not accurately reported in NSLDS (status per student accounts do not agree to status per NSLDS) for Mesa College.  1 of 60 students’ change in enrollment status was not reported in NSLDS for Mesa College. Questioned Costs There are no questioned costs associated with the condition identified. Context We tested a nonstatistical sample of 60 students of the approximately 1,159 students that required student enrollment and program enrollment reporting to NSLDS. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately. The reporting extract from Campus Solutions was not properly reviewed and corrected before transmitting to the National Clearing House. Repeat Finding (Yes or No) Yes. See item 2023-002 in the Summary Schedule of Prior Audit Findings. Recommendation The District should implement a process to review, update, and verify student enrollment statuses, 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. View of Responsible Officials and Corrective Action Plan Processes will be implemented to review, update and verify data captured by NSLDS and ensure such data has been accurately reported in a timely manner.

Categories

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

Other Findings in this Audit

  • 519674 2024-003
    Significant Deficiency Repeat
  • 519675 2024-003
    Significant Deficiency Repeat
  • 519676 2024-003
    Significant Deficiency Repeat
  • 519677 2024-003
    Significant Deficiency Repeat
  • 519678 2024-003
    Significant Deficiency Repeat
  • 519679 2024-002
    Material Weakness
  • 519680 2024-002
    Material Weakness
  • 519681 2024-002
    Material Weakness
  • 519682 2024-002
    Material Weakness
  • 519683 2024-002
    Material Weakness
  • 519684 2024-002
    Material Weakness
  • 519685 2024-002
    Material Weakness
  • 1096116 2024-003
    Significant Deficiency Repeat
  • 1096117 2024-003
    Significant Deficiency Repeat
  • 1096118 2024-003
    Significant Deficiency Repeat
  • 1096119 2024-003
    Significant Deficiency Repeat
  • 1096121 2024-002
    Material Weakness
  • 1096122 2024-002
    Material Weakness
  • 1096123 2024-002
    Material Weakness
  • 1096124 2024-002
    Material Weakness
  • 1096125 2024-002
    Material Weakness
  • 1096126 2024-002
    Material Weakness
  • 1096127 2024-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $4.29M
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.43M
84.007 Federal Supplemental Educational Opportunity Grants $2.41M
84.033 Federal Work-Study Program $1.14M
84.048 Career and Technical Education -- Basic Grants to States $738,479
84.116 Fund for the Improvement of Postsecondary Education $500,586
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $455,054
84.031 Higher Education Institutional Aid $383,922
84.042 Trio Student Support Services $358,116
84.382 Strengthening Minority-Serving Institutions $340,702
84.047 Trio Upward Bound $292,072
84.002 Adult Education - Basic Grants to States $238,769
93.558 Temporary Assistance for Needy Families $69,994
84.063 Federal Pell Grant Program $53,835
47.076 Stem Education (formerly Education and Human Resources) $44,452
93.859 Biomedical Research and Research Training $44,377
47.070 Computer and Information Science and Engineering $27,531
10.558 Child and Adult Care Food Program $25,348
94.006 Americorps State and National 94.006 $25,140
10.223 Hispanic Serving Institutions Education Grants $22,668
64.117 Survivors and Dependents Educational Assistance $14,137