Finding 1106560 (2024-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-25
Audit: 348167
Organization: Miles Community College (MT)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: Two students had incorrect enrollment status changes reported to NSLDS, exceeding the 60-day reporting requirement.
  • Impacted Requirements: Institutions must certify enrollment every 60 days and accurately report withdrawal dates per 34 CFR 668.22.
  • Recommended Follow-Up: Implement procedures to regularly verify status changes against NSLDS records to ensure timely and accurate reporting.

Finding Text

2024-001 - Enrollment Reporting - NSLDS Reporting Funding Agency: U.S Department of Education Title: Student Financial Aid Cluster AL Number(s): 84.007, 84.033, 84.063, 84.268 Award year and Number: 2024 Criteria or Specific Requirement: The effective date for the withdrawn status is the withdrawal date used by the institution in accordance with 34 CFR 668.22(b) or (c). At a minimum, institutions are required to certify enrollment every 60 days or every other month. Condition: In our examination we noted two students out of twenty-one students who had an enrollment status change in which their effective date of change is inaccurate and/or the certification date is beyond the 60-day requirement to report the status change. Context: In the examination of student files, it was discovered that two out of twenty-one students had inaccuracies in their enrollment status changes. Specifically, Student A's last day of attendance was recorded as March 6, 2024, but the effective date of withdrawal reported to the National Student Loan Data System (NSLDS) was May 3, 2024, which exceeded the required 60-day reporting timeframe. Similarly, Student B's last day of attendance was October 5, 2023, but the effective date of withdrawal reported to NSLDS was December 15, 2023. These discrepancies were due to an oversight by the institution, resulting in the student status effective dates and certification dates not being accurately and timely updated in NSLDS. Questioned Cost: N/A Effect: The student status effective date and/or dates certified were not accurately and timely updated in NSLDS. Cause: There was an oversight by the institution. Auditor Recommendation: The institution should implement procedures to spot check status changes and dates from NSLDS website to college records to ensure information is being accurately transmitted to NSLDS. View of Responsible Official: Miles Community College will take corrective action, by adding to our end of term SAP processing the step of updating National Student Clearinghouse with last date of attendance according to the grade roster from the instructor. This will be done prior to the processing of the R2T4’s.

Categories

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

Other Findings in this Audit

  • 530115 2024-001
    Significant Deficiency
  • 530116 2024-001
    Significant Deficiency
  • 530117 2024-001
    Significant Deficiency
  • 530118 2024-001
    Significant Deficiency
  • 1106557 2024-001
    Significant Deficiency
  • 1106558 2024-001
    Significant Deficiency
  • 1106559 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $1.16M
84.063 Federal Pell Grant Program $795,101
84.048 Career and Technical Education -- Basic Grants to States $174,129
84.002 Adult Education - Basic Grants to States $58,652
21.027 Coronavirus State and Local Fiscal Recovery Funds $34,287
84.007 Federal Supplemental Educational Opportunity Grants $28,262
59.037 Small Business Development Centers $22,742
84.033 Federal Work-Study Program $11,554