Finding 1097200 (2024-002)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-01-30
Audit: 340518
Auditor: Sikich CPA LLC

AI Summary

  • Core Issue: The College failed to report one student's enrollment change within the required sixty days.
  • Impacted Requirements: This finding relates to noncompliance with 34 CFR 685.309 (b) regarding timely enrollment data reporting.
  • Recommended Follow-Up: The College should enhance collaboration with the enrollment department to ensure accurate and timely reporting in the future.

Finding Text

2024-002: Enrollment Reporting - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2024 Criteria: According to 34 CFR 685.309 (b), schools must update enrollment data for students and report to the Secretary in a manner of prescribed format within the required timeframe of sixty days after a student has graduated, ceased attendance or enrolled less than half-time. Condition: During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted one student was not reported within the required sixty days. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Statistical sampling was not used in making sample selections. Questioned Costs: $0 Effect: The College did not report one student’s change in enrollment within the sixty-day requirement. Cause: The College’s internal controls did not identify that the student’s enrollment submission was past the required sixty-day requirement. Recommendation: We recommend the College continue to work with the department responsible for the enrollment status submissions to ensure that accurate reporting continues to assure compliance within the required reporting guidelines. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $9.86M
84.268 Federal Direct Student Loans $4.83M
84.063 Federal Pell Grant Program $4.09M
17.268 H-1b Job Training Grants $317,969
84.048 Career and Technical Education -- Basic Grants to States $245,709
20.106 Airport Improvement Program $80,800
84.007 Federal Supplemental Educational Opportunity Grants $55,128
84.033 Federal Work-Study Program $42,207
20.106 Covid-19 Airport Improvement Program $22,000
84.063 Pell Administrative Funding $5,465
39.003 Donation of Federal Surplus Personal Property $393