Finding 1143383 (2024-001)

Finding: Item 2024-001 – Special Tests: Enrollment Reporting Federal Program – Federal Pell Grant Federal ALN – 84.063 Federal Award Number – P063P188097 Federal Award Year – September 30, 2024 Federal Agency – U.S. Department of Education Pass-through Entity – Not Applicable Significant Deficiency Criteria: In accordance with the Uniform Grant Guidance for student financial assistance programs, institutions are required to report enrollment information under the Pell grant via the National Student Loan Data System (NSLDS). Institutions are responsible for accurately reporting the following data to the Department of Education: OPEID number, enrollment effective date, enrollment status and certification date. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition / context: Out of a sample of nine students receiving a Federal Pell Grant who withdrew or graduated during the audit period, two students did not have their enrollment status submitted within the specified timeframe. The sample was not a statistically valid sample but was determined using Chapter 11 – Audit Sampling Considerations of Uniform Guidance Compliance Audits of the Audit and Accounting Guide for Government Auditing Standards and Single Audits. Cause: Procedures were not in place to verify the information was submitted to the NSLDS timely. Repeat finding: Not a repeat finding. Effect: Inaccurate or late enrollment reporting to NSLDS can impact a student's ability to receive a Federal Pell Grant by reporting them as enrolled after they have withdrawn or graduated, which could result in an over award of Pell Grant to the student. Recommendation: We recommend that the Financial Aid Coordinator institute procedures that would ensure that all students who graduate or withdraw from the College are reported to the NSLDS correctly and within the timeframe specified and subsequently review the submission to ensure accuracy, including training, clarifying written policies and adding automated controls when possible. View of responsible officials: Management's response is reported in "Management's Views and Corrective Action Plan" at the end of this report.