FAC Explorer

Finding 1114040 (2024-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-27
Audit: 348873
Organization: University System of New Hampshire (NH)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The College failed to report enrollment status changes for 6 out of 60 students to NSLDS within the required timeframe.
  • Impacted Requirements: Compliance with 34 CFR 685.309, which mandates timely reporting of enrollment changes and accurate effective dates.
  • Recommended Follow-Up: The College should review and improve its reporting procedures to ensure compliance with NSLDS requirements.

Finding Text

Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 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. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted, during our testing, that 6 out of 60 students tested whose enrollment status was not timely reported to NSLDS. Context: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Questioned Costs: None Possible Asserted Effect: The NSLDS system is not updated with the student information which can cause overawarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Auditor's Recommendation: We recommend the College review its reporting procedures to ensure that students' statuses are timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Reporting Student Financial Aid Significant Deficiency

Other Findings in this Audit

  • 537591 2024-001
    Significant Deficiency
  • 537592 2024-001
    Significant Deficiency
  • 537593 2024-001
    Significant Deficiency
  • 537594 2024-001
    Significant Deficiency
  • 537595 2024-001
    Significant Deficiency
  • 537596 2024-002
    Significant Deficiency
  • 537597 2024-002
    Significant Deficiency
  • 537598 2024-002
    Significant Deficiency
  • 537599 2024-002
    Significant Deficiency
  • 537600 2024-002
    Significant Deficiency
  • 1114033 2024-001
    Significant Deficiency
  • 1114034 2024-001
    Significant Deficiency
  • 1114035 2024-001
    Significant Deficiency
  • 1114036 2024-001
    Significant Deficiency
  • 1114037 2024-001
    Significant Deficiency
  • 1114038 2024-002
    Significant Deficiency
  • 1114039 2024-002
    Significant Deficiency
  • 1114041 2024-002
    Significant Deficiency
  • 1114042 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Direct Lending Programs - Loans Issued $139.03M
43.001 Science $34.52M
84.063 Federal Pell Grant Program $22.05M
11.400 Geodetic Surveys and Services (geodesy and Applications of the National Geodetic Reference System) $7.59M
47.083 Integrative Activities $6.36M
12.300 Basic and Applied Scientific Research $5.87M
84.038 Federal Perkins Loan Program $4.94M
93.434 Every Student Succeeds Act/preschool Development Grants $4.54M
47.050 Geosciences $4.36M
43.RD Other National Aeronautics and Space Administration Programs $3.94M
93.859 Biomedical Research and Research Training $2.94M
84.033 Federal Work-Study Program $2.73M
84.007 Federal Supplemental Educational Opportunity Grants $2.22M
10.511 Smith-Lever Funding (various Programs) $2.19M
93.493 Congressional Directives $2.13M
81.049 Office of Science Financial Assistance Program $2.13M
84.425D Covid-19 Education Stabilization Fund $2.05M
11.417 Sea Grant Support $1.91M
11.617 Congressionally-Identified Projects $1.72M
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $1.60M
11.008 Noaa Mission-Related Education Awards $1.54M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $1.54M
93.732 Mental and Behavioral Health Education and Training Grants $1.46M
81.087 Renewable Energy Research and Development $1.41M
84.042 Trio Student Support Services $1.35M
10.310 Agriculture and Food Research Initiative (afri) $1.34M
20.507 Federal Transit Formula Grants $1.26M
84.047 Trio Upward Bound $1.19M
93.658 Foster Care Title IV-E $1.17M
47.074 Biological Sciences $1.16M
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $1.14M
66.456 National Estuary Program $1.07M
43.003 Exploration $1.03M
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $1.01M
47.041 Engineering $975,846
59.037 Small Business Development Centers $877,554
12.800 Air Force Defense Research Sciences Program $865,897
47.070 Computer and Information Science and Engineering $800,271
12.225 Commercial Technologies for Maintenance Activities Program $772,287
93.242 Mental Health Research Grants $760,879
81.RD Other Department of Energy Programs $705,112
84.044 Trio Talent Search $694,915
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $667,326
93.867 Vision Research $624,075
93.247 Advanced Nursing Education Workforce Grant Program $538,977
84.411 Education Innovation and Research (formerly Investing in Innovation (i3) Fund) $536,515
84.184 School Safely National Activities $532,827
93.110 Maternal and Child Health Federal Consolidated Programs $518,477
10.025 Plant and Animal Disease, Pest Control, and Animal Care $518,175
43.008 Office of Stem Engagement (ostem) $513,797
10.202 Cooperative Forestry Research $510,297
11.032 State Digital Equity Planning Grants $508,824
47.078 Polar Programs $503,297
93.866 Aging Research $486,391
64.116 Vocational Rehabilitation for Disabled Veterans $477,860
11.307 Economic Adjustment Assistance $472,605
11.478 Center for Sponsored Coastal Ocean Research Coastal Ocean Program $458,168
84.407 Transition Programs for Students with Intellectual Disabilities Into Higher Education $446,525
17.504 Consultation Agreements $430,963
54.001 Intelligence Community Centers for Academic Excellence $425,147
93.464 Acl Assistive Technology $418,357
11.469 Congressionally Identified Awards and Projects $406,735
93.687 Maternal Opioid Misuse Model $401,805
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $389,035
10.303 Integrated Programs $382,726
93.136 Injury Prevention and Control Research and State and Community Based Programs $348,527
10.206 Grants for Agricultural Research_competitive Research Grants $346,525
93.788 Opioid Str $345,876
84.116 Fund for the Improvement of Postsecondary Education $337,481
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $336,541
12.114 Collaborative Research and Development $321,334
10.514 Expanded Food and Nutrition Education Program $321,091
93.262 Occupational Safety and Health Program $306,922
84.217 Trio McNair Post-Baccalaureate Achievement $299,841
11.473 Office for Coastal Management $253,257
11.420 Coastal Zone Management Estuarine Research Reserves $250,162
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $223,164
93.791 Money Follows the Person Rebalancing Demonstration $215,124
10.307 Organic Agriculture Research and Extension Initiative $207,845
81.U01 Other Department of Energy Programs $202,923
10.890 Rural Development Cooperative Agreement Program $200,460
10.174 Acer Access Development Program $197,728
15.805 Assistance to State Water Resources Research Institutes $193,588
47.079 Office of International Science and Engineering $192,443
21.029 Coronavirus Capital Projects Fund $190,059
93.958 Block Grants for Community Mental Health Services $179,021
11.020 Cluster Grants $178,732
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $177,144
66.042 Temporally Integrated Monitoring of Ecosystems (time) and Long-Term Monitoring (ltm) Program $176,920
93.211 Telehealth Programs $174,139
10.907 Snow Survey and Water Supply Forecasting $170,674
12.431 Basic Scientific Research $166,977
90.601 Northern Border Regional Development $166,639
93.279 Drug Abuse and Addiction Research Programs $163,983
45.163 Promotion of the Humanities Professional Development $159,437
10.351 Rural Business Development Grant $157,496
93.959 Block Grants for Prevention and Treatment of Substance Abuse $157,429
10.329 Crop Protection and Pest Management Competitive Grants Program $156,804
10.707 Research Joint Venture and Cost Reimbursable Agreements $154,278
16.582 Crime Victim Assistance/discretionary Grants $154,014
47.084 Nsf Technology, Innovation, and Partnerships $153,163
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $152,947
10.699 Partnership Agreements $152,849
93.945 Assistance Programs for Chronic Disease Prevention and Control $151,236
81.089 Fossil Energy Research and Development $149,750
16.026 Ovw Research and Evaluation Program $148,402
15.808 U.s. Geological Survey Research and Data Collection $147,889
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $145,208
10.RD Other Department of Agriculture Programs $129,265
16.575 Crime Victim Assistance $128,351
11.619 Arrangements for Interdisciplinary Research Infrastructure $123,417
59.058 Federal and State Technology Partnership Program $122,347
66.129 Geographic Programs - Southeast New England Coastal Watershed Restoration Program $115,237
47.076 Stem Education (formerly Education and Human Resources) $114,588
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $114,139
93.U01 Other Department of Health and Human Services Programs $111,538
84.425W Covid-19 American Rescue Plan, Arp-Hcy $110,434
64.034 Va Grants for Adaptive Sports Programs for Disabled Veterans and Disabled Members of the Armed Forces $108,278
10.678 Forest Stewardship Program $107,454
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $106,842
66.605 Performance Partnership Grants $102,212
59.059 Congressional Grants $100,105
10.684 International Forestry Programs $94,463
14.267 Continuum of Care Program $90,582
11.457 Chesapeake Bay Studies $89,376
10.175 Farmers Market and Local Food Promotion Program $88,662
20.701 University Transportation Centers Program $88,310
10.855 Distance Learning and Telemedicine Loans and Grants $86,531
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $85,457
10.U02 Other Department of Agriculture Programs $83,517
15.655 Migratory Bird Monitoring, Assessment and Conservation $80,155
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $77,152
47.075 Social, Behavioral, and Economic Sciences $77,139
11.454 Unallied Management Projects $72,129
97.008 Non-Profit Security Program $70,654
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $70,211
93.631 Developmental Disabilities Projects of National Significance $66,455
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $62,738
93.103 Food and Drug Administration Research $60,539
11.012 Integrated Ocean Observing System (ioos) $59,887
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $55,412
93.630 Developmental Disabilities Basic Support and Advocacy Grants $54,700
93.670 Child Abuse and Neglect Discretionary Activities $54,246
93.155 Rural Health Research Centers $53,724
10.001 Agricultural Research Basic and Applied Research $50,474
10.575 Farm to School Grant Program $47,035
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $46,955
84.425 Covid-19 Education Stabilization Fund $45,309
93.396 Cancer Biology Research $43,566
93.575 Child Care and Development Block Grant $42,707
10.902 Soil and Water Conservation $42,197
10.515 Renewable Resources Extension Act and National Focus Fund Projects $42,111
21.031 State Small Business Credit Initiative Technical Assistance Grant Program $41,203
10.500 Cooperative Extension Service $41,064
15.954 National Park Service Conservation, Protection, Outreach, and Education $39,214
96.007 Social Security Research and Demonstration $38,170
10.664 Cooperative Forestry Assistance $38,030
93.184 Disabilities Prevention $37,930
45.160 Promotion of the Humanities Fellowships and Stipends $37,642
10.215 Sustainable Agriculture Research and Education $36,302
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $35,259
97.067 Homeland Security Grant Program $34,229
15.677 Hurricane Sandy Disaster Relief Activities-Fws $33,622
93.087 Enhance Safety of Children Affected by Substance Abuse $31,182
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $30,938
10.311 Beginning Farmer and Rancher Development Program $30,580
10.680 Forest Health Protection $30,433
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $30,320
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $29,937
10.333 Urban, Indoor, and Other Emerging Agricultural Production Research, Education, and Extension Initiative $29,547
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $28,379
10.652 Forestry Research $27,104
66.461 Regional Wetland Program Development Grants $25,476
20.200 Highway Research and Development Program $24,956
12.630 Basic, Applied, and Advanced Research in Science and Engineering $24,758
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $24,713
20.616 National Priority Safety Programs $23,766
59.077 Community Navigator Pilot Program $22,260
66.437 Long Island Sound Program $22,145
15.605 Sport Fish Restoration $21,724
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $20,933
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $20,341
15.670 Adaptive Science $20,228
10.146 Farm Service Agency Taxpayer Outreach Education and Technical Assistance (american Rescue Plan Assistance) $20,212
11.011 Ocean Exploration $20,147
93.575 Covid-19 Child Care and Development Block Grant $18,239
11.021 Noaa Small Business Innovation Research (sbir) Program $18,046
11.419 Coastal Zone Management Administration Awards $17,987
93.173 Research Related to Deafness and Communication Disorders $17,357
10.330 Alfalfa and Forage Research Program $17,154
12.910 Research and Technology Development $16,444
66.203 Environmental Finance Center Grants $15,316
10.559 Summer Food Service Program for Children $14,471
10.190 Resilient Food System Infrastructure Program $14,441
10.229 Extension Collaborative on Immunization Teaching & Engagement $13,980
15.815 National Land Remote Sensing Education Outreach and Research $13,889
94.006 Americorps State and National 94.006 $12,825
93.837 Cardiovascular Diseases Research $12,700
54.U01 Other Office of the Director of National Intelligence $10,800
15.663 Nfwf-Usfws Conservation Partnership $10,594
93.RD Other Department of Health and Human Services Programs $9,772
21.027 Coronavirus State and Local Fiscal Recovery Funds $9,701
11.017 Ocean Acidification Program (oap) $9,461
10.516 Rural Health and Safety Education Competitive Grants Program $9,088
43.U01 Other National Aeronautics and Space Administration Programs $9,072
10.666 Schools and Roads - Grants to Counties $8,848
20.U01 Other Department of Transportation Programs $8,629
93.778 Medical Assistance Program $8,108
84.323 Special Education - State Personnel Development $7,802
10.682 National Forest Foundation $7,718
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $7,649
10.912 Environmental Quality Incentives Program $7,130
45.164 Promotion of the Humanities Public Programs $7,041
45.129 Promotion of the Humanities Federal/state Partnership $6,976
11.417 Covid-19 Sea Grant Support $6,667
66.444 Voluntary School and Child Care Lead Testing and Reduction Grant Program (sdwa 1464(d)) $6,257
15.611 Wildlife Restoration and Basic Hunter Education $6,219
10.309 Specialty Crop Research Initiative $6,076
11.RD Other Department of Commerce Programs $5,995
66.716 Research, Development, Monitoring, Public Education, Outreach, Training, Demonstrations, and Studies $5,915
11.431 Climate and Atmospheric Research $5,155
12.RD Other Department of Defense Programs $5,103
17.502 Occupational Safety and Health Susan Harwood Training Grants $5,093
10.698 State & Private Forestry Cooperative Fire Assistance $5,061
10.170 Specialty Crop Block Grant Program - Farm Bill $4,517
47.049 Mathematical and Physical Sciences $4,475
66.460 Nonpoint Source Implementation Grants $3,920
10.207 Animal Health and Disease Research $3,652
93.273 Alcohol Research Programs $3,116
16.831 Children of Incarcerated Parents $2,884
10.234 American Rescue Plan Technical Assistance Investment Program $2,501
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $2,491
10.200 Grants for Agricultural Research, Special Research Grants $2,222
10.520 Agriculture Risk Management Education Partnerships Competitive Grants Program $2,170
15.962 National Wild and Scenic Rivers System $1,961
10.U01 Other Department of Agriculture Programs $1,652
15.634 State Wildlife Grants $1,495
93.556 Marylee Allen Promoting Safe and Stable Families Program $1,203
20.205 Highway Planning and Construction $1,025
20.600 State and Community Highway Safety $885
15.945 Cooperative Research and Training Programs – Resources of the National Park System $679
93.511 Affordable Care Act (aca) Grants to States for Health Insurance Premium Review $376
10.304 Homeland Security Agricultural $309
45.025 Promotion of the Arts Partnership Agreements $0
15.631 Partners for Fish and Wildlife $-1,254
81.135 Advanced Research Projects Agency - Energy $-3,531