Finding 1167639 (2025-005)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-01-05
Audit: 378885
Organization: North Idaho College (ID)
Auditor: EIDE BAILLY LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over compliance with NSLDS reporting requirements, leading to inaccurate student status reporting.
  • Impacted Requirements: Institutions must ensure that enrollment information is reported accurately and within 60 days of the effective date, as mandated by the Department of Education.
  • Recommended Follow-Up: The College should establish a robust control process to guarantee timely and accurate reporting of student status changes to NSLDS.

Finding Text

2025-005 Direct Programs – Department of Education ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provision – NSLDS Reporting Significant Deficiency in Internal Controls Over Compliance Criteria: Institutions are required to report enrollment information under the Pell Grant and the Direct Loan and FFEL programs via the NSLDS (OMB No. 1845-0035). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and certify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. The data on the institution’s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment. The Certification Date must be within 60 days of the Effective Date of the Status reported. Condition: During our review of the student statuses on NSLDS, we noted 3 students with the status of “no record found”, and 18 students where the status change was not submitted within the required timeframe established by DOE. Cause: The College’s existing control procedures to ensure that student status are reported accurately and timely in NSLDS were not functioning. Effect: An incorrect status could impact a student’s future awarding and packaging of Title IV. Questioned Costs: None Sampling: A nonstatistical sample of 60 students out of 1,696 students were selected for testing. Repeat Finding from Prior Years: No Recommendation: The College should implement a control process to ensure student status changes are reported accurately and timely to NSLDS. Views of Responsible Officials: The Director of Financial Aid agrees with the finding.

Corrective Action Plan

Department of Education – Direct Programs ALN # 84.268, 84.063, 84.007, 84.033 Student Financial Assistance Cluster – Special Tests and Provision – NSLDS Reporting Finding Summary: During review of student statuses on NSLDS, 3 students were noted with a status of “no record found”, and 18 students where the status change was not submitted within the required timeframe established by DOE. Responsible Individuals: Director of Financial Aid and Registrar Corrective Action Plan: The College is coordinating efforts between the Office of Financial Aid and the Registrar’s Office to ensure that timely and accurate reporting of student status is made to NSLDS. Anticipated Completion Date: Spring 2026

Categories

Student Financial Aid

Other Findings in this Audit

  • 1167620 2025-001
    Material Weakness Repeat
  • 1167621 2025-001
    Material Weakness Repeat
  • 1167622 2025-001
    Material Weakness Repeat
  • 1167623 2025-001
    Material Weakness Repeat
  • 1167624 2025-002
    Material Weakness Repeat
  • 1167625 2025-002
    Material Weakness Repeat
  • 1167626 2025-002
    Material Weakness Repeat
  • 1167627 2025-002
    Material Weakness Repeat
  • 1167628 2025-003
    Material Weakness Repeat
  • 1167629 2025-003
    Material Weakness Repeat
  • 1167630 2025-003
    Material Weakness Repeat
  • 1167631 2025-003
    Material Weakness Repeat
  • 1167632 2025-004
    Material Weakness Repeat
  • 1167633 2025-004
    Material Weakness Repeat
  • 1167634 2025-004
    Material Weakness Repeat
  • 1167635 2025-004
    Material Weakness Repeat
  • 1167636 2025-005
    Material Weakness Repeat
  • 1167637 2025-005
    Material Weakness Repeat
  • 1167638 2025-005
    Material Weakness Repeat
  • 1167640 2025-006
    Material Weakness Repeat
  • 1167641 2025-006
    Material Weakness Repeat
  • 1167642 2025-006
    Material Weakness Repeat
  • 1167643 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $5.86M
84.268 FEDERAL DIRECT STUDENT LOANS $4.33M
93.600 HEAD START $3.86M
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $808,599
84.042 TRIO STUDENT SUPPORT SERVICES $325,220
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $250,897
10.558 CHILD AND ADULT CARE FOOD PROGRAM $209,564
17.600 MINE HEALTH AND SAFETY GRANTS $164,360
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $137,850
84.033 FEDERAL WORK-STUDY PROGRAM $108,895
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $91,499
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $79,140
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $71,549
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $30,969
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $29,610
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $27,869
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $21,937
10.551 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $15,964
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $10,207
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $5,805
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $4,565
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $2,932
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $2,849
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $1,903