Finding 1170795 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-01-27

AI Summary

  • Core Issue: The District reported incorrect enrollment statuses for 3 out of 60 students due to miscalculations in financial aid software.
  • Impacted Requirements: Compliance with federal reporting standards for enrollment information under the Pell grant and Direct loan programs.
  • Recommended Follow-Up: Implement controls to regularly review and correct report parameters to ensure accurate enrollment reporting.

Finding Text

Federal Agency: U.S Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.063 & 84.268 Federal Award Identification Number and Year: P063P252488 – July 1, 2024 – June 30, 2025 & P268K252488 – July 1, 2024 – June 30, 2025 Award Period: July 1, 2024 to June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matter Criteria or specific requirement: Institutions are required to report enrollment information, as prescribed by the Secretary of Education under the Pell grant and the Direct loan program via the NSLDS (OMB No. 1845-0035; Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). Condition: During our testing, we noted that three of 60 students selected for testing did not have the correct enrollment status reported to NSLDS. Questioned costs: There are no questioned costs. Context: A statistically valid sample of 60 students was selected for testing of the institutional enrollment records for comparison to NSLDS records, as required by the Department of Education. Three students selected for testing had the incorrect enrollment status reported to NSC as a result of parameters built into the District's financial aid software miscalculating their enrolled credits. Cause: The District internal controls did not allow for timely identification and correction of incomplete report parameters in reporting enrollment status for certain students. Effect: There is a risk that students have the incorrect enrollment status, which can result in incomplete records available to users for the student. Repeat finding: No Recommendation: We recommend that the District design and implement controls over the review of report parameters and enrollment reporting to ensure financial aid software is properly calculate enrollment based on enrolled credits at the District. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the District design and implement controls over the review of report parameters and enrollment reporting to ensure financial aid software is properly calculate enrollment based on enrolled credits at the District. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The report builder has been rebuilt, and the enrollment statuses identified have been updated. The District is actively working with NSC to correct statuses for students who were inadvertently impacted in previously submitted files. Name(s) of the contact person(s) responsible for corrective action: Laurie Grigg, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2026

Categories

Student Financial Aid

Other Findings in this Audit

  • 1170789 2025-001
    Material Weakness Repeat
  • 1170790 2025-001
    Material Weakness Repeat
  • 1170791 2025-001
    Material Weakness Repeat
  • 1170792 2025-001
    Material Weakness Repeat
  • 1170793 2025-001
    Material Weakness Repeat
  • 1170794 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $906,124
64.028 POST-9/11 VETERANS EDUCATIONAL ASSISTANCE $594,019
81.041 STATE ENERGY PROGRAM $590,616
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $537,790
84.141 MIGRANT EDUCATION HIGH SCHOOL EQUIVALENCY PROGRAM $451,355
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $384,574
84.042 TRIO STUDENT SUPPORT SERVICES $268,204
47.078 POLAR PROGRAMS $247,460
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $222,300
15.114 INDIAN EDUCATION HIGHER EDUCATION GRANT $218,209
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $199,217
84.268 FEDERAL DIRECT STUDENT LOANS $165,638
17.285 REGISTERED APPRENTICESHIP $136,697
11.039 REGIONAL TECHNOLOGY AND INNOVATION HUBS $134,890
17.258 WIOA ADULT PROGRAM $133,550
47.084 NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS $97,986
17.259 WIOA YOUTH ACTIVITIES $89,910
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $80,716
81.117 ENERGY EFFICIENCY AND RENEWABLE ENERGY INFORMATION DISSEMINATION, OUTREACH, TRAINING AND TECHNICAL ANALYSIS/ASSISTANCE $65,704
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $64,731
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $38,909
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $38,464
84.033 FEDERAL WORK-STUDY PROGRAM $34,534
10.558 CHILD AND ADULT CARE FOOD PROGRAM $33,017
19.009 ACADEMIC EXCHANGE PROGRAMS - UNDERGRADUATE PROGRAMS $31,307
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $29,840
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $14,800
84.015 NATIONAL RESOURCE CENTERS PROGRAM FOR FOREIGN LANGUAGE AND AREA STUDIES OR FOREIGN LANGUAGE AND INTERNATIONAL STUDIES PROGRAM AND FOREIGN LANGUAGE AND AREA STUDIES FELLOWSHIP PROGRAM $14,443
66.959 GREENHOUSE GAS REDUCTION FUND: SOLAR FOR ALL $11,787
10.001 AGRICULTURAL RESEARCH BASIC AND APPLIED RESEARCH $9,167
84.425 EDUCATION STABILIZATION FUND $4,359
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $3,500
84.063 FEDERAL PELL GRANT PROGRAM $855