Finding 1106401 (2024-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-25
Audit: 348052
Organization: Washington College (MD)

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over compliance, specifically regarding timely reporting of student enrollment status changes to NSLDS.
  • Impacted Requirements: The institution failed to report status changes within the required 30 or 60 days and provided incorrect program begin dates, violating 34 CFR 685.309 and 34 CFR 690.83(b)(2).
  • Recommended Follow-Up: The College should enhance training for the Registrar's Office and review reporting procedures to ensure compliance with federal regulations.

Finding Text

Federal agency: U.S. Department of Education Federal program title: Student Financial Aid Cluster ALN Number: 84.063, 84.268 Federal Award Identification Number: P063P221568, P063P231568, P063Q221568, P063Q231568, P268K231568, P268K241568 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Internal Control - Per 2 CFR section 200.303(a), a non-Federal entity must: 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. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Compliance: 1. The Code of Federal Regulations, consisting of 34 CFR 685.309 and 34 CFR 690.83(b)(2), requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Additionally, schools are required to certify enrollment at a minimum of every 60 days or every other month. 2. The Code of Federal Regulations, consisting of 34 CFR 685.309 and 34 CFR 690.83(b)(2), requires certain student enrollment information be reported to the Department of Education. Information provided to the Department of Education should agree to the institution’s records. Condition: The change in status was not reported timely and the program begin date per the institution’s records did not agree to information in the NSLDS. Questioned costs: None Context: This condition occurred in our statistically valid sample as follows: 1. The status was not reported timely for 4 out of 36 students 2. The Program Begin Date was incorrectly reported for 7 out of 35 students Cause: The Registrar's Office has been through several transitions over the past five years and training has been inadequate during this period. Specifically, there was not sufficient training on enrollment submissions, error resolutions, and timely updates. Effect: 1. The published program length reported to NSLDS is used to determine the student’s maximum and remaining eligibility periods under the 150% limit. By not reporting the correct length, the calculation of the 150% would be incorrect and the grace period begin date would be incorrect. 2. The NSLDS system is not updated timely with the student information which may cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: Yes, 2023-001 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of responsible officials: There is no disagreement with the audit finding.

Categories

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

Other Findings in this Audit

  • 529958 2024-001
    Significant Deficiency Repeat
  • 529959 2024-001
    Significant Deficiency Repeat
  • 529960 2024-002
    Significant Deficiency Repeat
  • 529961 2024-002
    Significant Deficiency Repeat
  • 529962 2024-002
    Significant Deficiency Repeat
  • 529963 2024-002
    Significant Deficiency Repeat
  • 529964 2024-003
    Significant Deficiency
  • 529965 2024-004
    Significant Deficiency
  • 529966 2024-004
    Significant Deficiency
  • 529967 2024-004
    Significant Deficiency
  • 529968 2024-005
    Significant Deficiency
  • 1106400 2024-001
    Significant Deficiency Repeat
  • 1106402 2024-002
    Significant Deficiency Repeat
  • 1106403 2024-002
    Significant Deficiency Repeat
  • 1106404 2024-002
    Significant Deficiency Repeat
  • 1106405 2024-002
    Significant Deficiency Repeat
  • 1106406 2024-003
    Significant Deficiency
  • 1106407 2024-004
    Significant Deficiency
  • 1106408 2024-004
    Significant Deficiency
  • 1106409 2024-004
    Significant Deficiency
  • 1106410 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $4.74M
84.063 Federal Pell Grant Program $1.10M
84.033 Federal Work-Study Program $178,892
84.007 Federal Supplemental Educational Opportunity Grants $140,611
20.616 National Priority Safety Programs $136,856
66.466 Geographic Programs - Chesapeake Bay Program $107,172
15.608 Fish and Aquatic Conservation - Aquatic Invasive Species $5,199
11.017 Ocean Acidification Program (oap) $586