Finding 1161272 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-10-23
Audit: 371195
Organization: MacAlester College (MN)

AI Summary

  • Core Issue: The College inaccurately reported the enrollment status of 1 out of 40 students, violating federal regulations.
  • Impacted Requirements: Compliance with 34 CFR 682.610, which mandates accurate reporting of student enrollment status and timely certification every 60 days.
  • Recommended Follow-Up: The College should enhance its reporting procedures to ensure accurate data submission to NSLDS.

Finding Text

Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268 Award Period: June 1, 2024 to May 31, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: Of the 40 students selected for testing, 1 student had errors in enrollment status; the institution’s records did not match what was reported to NSLDS. Questioned Costs: N/A Context: During our testing, we noted the College did not have proper procedures in place to verify the reports sent to NSLDS are accurate. Cause: The discrepancy appears to stem from a breakdown in communication and documentation during a staffing transition in the Registrar’s Office. The intended LDA was not accurately reflected in the data reported to the Clearinghouse and subsequently to NSLDS. Effect: The NSLDS system is not updated with the correct student information, which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Student Financial Assistance Cluster – CFDA No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: No disagreement with the audit finding. Action taken in response to finding: The College will review our reporting procedures to ensure that students’ statuses re reported accurately to NSLDS, as required by regulations. Name of the contact person responsible for corrective action: Bethany Miller, Interim Registrar; Associate Provost & Chief Data Officer. Planned completion date for corrective action plan: December 20, 2025

Categories

Student Financial Aid Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1161267 2025-001
    Material Weakness Repeat
  • 1161268 2025-001
    Material Weakness Repeat
  • 1161269 2025-001
    Material Weakness Repeat
  • 1161270 2025-002
    Material Weakness Repeat
  • 1161271 2025-002
    Material Weakness Repeat
  • 1161273 2025-003
    Material Weakness Repeat
  • 1161274 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $2.28M
84.268 FEDERAL DIRECT STUDENT LOANS $1.52M
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $703,891
47.050 GEOSCIENCES $391,248
84.033 FEDERAL WORK-STUDY PROGRAM $375,729
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $313,672
81.086 CONSERVATION RESEARCH AND DEVELOPMENT $270,730
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $108,515
16.525 GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS $79,435
45.169 PROMOTION OF THE HUMANITIES OFFICE OF DIGITAL HUMANITIES $47,676
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $19,852
47.075 SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES $19,499
45.161 PROMOTION OF THE HUMANITIES RESEARCH $19,218
43.001 SCIENCE $15,876
47.074 BIOLOGICAL SCIENCES $13,650
12.431 BASIC SCIENTIFIC RESEARCH $5,954
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $974