Finding 1160842 (2023-007)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2025-10-16
Audit: 370935
Organization: Richland Community College (IL)
Auditor: Sikich CPA LLC

AI Summary

  • Core Issue: The College failed to report enrollment status changes accurately and on time for 30% of students tested, indicating a material weakness in compliance.
  • Impacted Requirements: Non-compliance with 34 CFR 690.83 and 34 CFR 685.309 regarding timely reporting to the Secretary.
  • Recommended Follow-Up: Implement stronger monitoring and controls for enrollment reporting to ensure accuracy and timeliness.

Finding Text

2023-007 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2023 Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit “in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…” Condition: The College did not report timely or accurately enrollment status changes for twelve of the forty students tested (30%). We consider this condition to be a material weakness for the Special Tests and Provisions compliance requirement and is a repeated finding shown in Section IV of this report as prior year finding 2022-003. Statistical sampling was not used in making sample selections. Questioned Costs: N/A Cause and Effect: The College had issues with staffing and was unable to conduct proper review of the enrollment statuses of students. Since the College did not timely or accurately submit enrollment status information, there could be a delay to the start of the repayment period for students receiving direct loans. Recommendation: We recommend the College closely monitor enrollment reporting and implement additional controls to assure timely and accurate reporting. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.

Corrective Action Plan

2023-007 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2023 Condition: The College did not report timely or accurately enrollment status changes for twelve of the forty students tested (30%). We consider this condition to be a material weakness for the Special Tests and Provisions compliance requirement and is a repeated finding shown in Section IV of this report as prior year finding 2022-003. Statistical sampling was not used in making sample selections. Corrective Action Plan: Richland Community College adjusted our internal procedures to send enrollment reporting files on a monthly basis instead of a semester basis during the Fall 2022 semester; however, issues still persist. The campus Registrar has routinely worked with the Administrative Information Systems (AIS) Department and the National Student Clearinghouse to identify the issues related to enrollment reporting. The responsible parties listed below will conduct a review of current enrollment reporting workflows to ensure consistent and timely updates. The responsible parties listed below will explore improvements in automation through the utilization of the National Student Clearinghouse and a campus-wise transition to the Jenzabar One platform to assist with timeliness and accuracy of reporting. Due to transition in staffing, the responsible parties listed below will provide targeted training on NSLDS enrollment reporting requirements, including the expectations of timeliness and accuracy. The responsible parties will develop a secondary review to identify missed or delayed updates and take corrective action promptly. Responsible Party for Corrective Action Plan: Director of Financial Aid and Veteran Affairs, Executive Dean of Student Success (until the role of Director of Admission and Registration is filled), Administrative Information Systems (AIS) Implementation Date for Correction Action Plan: As soon as possible since enrollment reporting is completed on a monthly basis.

Categories

Student Financial Aid Reporting Special Tests & Provisions

Other Findings in this Audit

  • 1160835 2023-006
    Material Weakness Repeat
  • 1160836 2023-006
    Material Weakness Repeat
  • 1160837 2023-006
    Material Weakness Repeat
  • 1160838 2023-006
    Material Weakness Repeat
  • 1160839 2023-007
    Material Weakness Repeat
  • 1160840 2023-007
    Material Weakness Repeat
  • 1160841 2023-007
    Material Weakness Repeat
  • 1160843 2023-008
    Material Weakness Repeat
  • 1160844 2023-008
    Material Weakness Repeat
  • 1160845 2023-008
    Material Weakness Repeat
  • 1160846 2023-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $3.02M
84.268 Federal Direct Student Loans $871,277
84.002 Adult Education - Basic Grants to States $163,411
84.048 Career and Technical Education -- Basic Grants to States $162,697
93.575 Child Care and Development Block Grant $150,216
84.425 Education Stabilization Fund $43,594
84.007 Federal Supplemental Educational Opportunity Grants $40,000
17.268 H-1b Job Training Grants $18,924
84.033 Federal Work-Study Program $17,828