Finding 1104801 (2024-001)

2024 – 001 Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063 and 84.268 Federal Award Identification Number and Year: P063P232982-2024 | P268K242982-2024 Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: 34 CFR 685.309(b)(2) requires schools must report status changes within 30 days of determination. If a student did not make the roster report cut off and another roster is being updated within the next 60 days, the school may report the student change on that next roster. At a minimum, schools are required to certify enrollment every 60 days. Verify by reviewing Certification Date column in NSLDS and ensure student was reported at least every 60 days during the fiscal year. Condition: The District processes failed to timely report the appropriate status for a student to NSLDS in accordance with the stated criteria. Questioned costs: Known: None Context: We noted four (4) out of (40) forty students selected for testing, where the District failed to comply with the stated criteria. Cause: The District's internal control failed to detect the noncompliance with respect to compliance with the stated criteria. Effect: The District has not complied with the stated criteria for the four (4) students. 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. Views of responsible officials: There is no disagreement with the audit finding.