Finding 1172391 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-04
Audit: 385439
Organization: C.s. Mott Community College (MI)

AI Summary

  • Core Issue: Two students' enrollment statuses were not reported timely to NSLDS, leading to potential inaccuracies in federal reporting.
  • Impacted Requirements: Institutions must accurately report both "Campus Level" and "Program Level" enrollment information as per federal guidelines.
  • Recommended Follow-Up: The College should improve its enrollment reporting policies and procedures to ensure timely and accurate submissions.

Finding Text

2025-001 Special Tests and Provisions - Enrollment Reporting Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.063 and 84.268; Award Numbers P063P231631, P063P241631, P268K241631 and P268K251631. Criteria. Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS) (OMB No. 1845-0035) (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). Institutions must review, update, and verify 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. There are two categories of enrollment information; “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types. Condition. During our testing we noted that two students out of a testing population of eleven did not have their status change reported timely to NSLDS, one of which also had differences in their program level enrollment and campus level enrollment details. Another student had an incorrect effective date reported to NSLDS. Cause. The College relies on the National Student Clearinghouse (NSC) as a third-party servicer to submit enrollment status changes to the National Student Loan Data System (NSLDS). There were incorrect inputs in the enrollment rosters, as well as a delay in NSC accepting the files. Although the College utilizes NSC for reporting, it remains the College’s responsibility to ensure that enrollment status changes are reported accurately and timely in accordance with federal requirements. Effect. As a result of this condition, the College was exposed to an increased risk that incorrect information would be reported to NSLDS. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College enhance its policies and procedures regarding enrollment reporting to ensure that reporting is completed accurately and timely. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.

Corrective Action Plan

Special Tests and Provisions - Enrollment Reporting Auditor Description of Condition and Effect. During our testing we noted that two students out of a testing population of eleven did not have their status change reported timely to NSLDS, one of which also had differences in their program level enrollment and campus level enrollment details. Another student had an incorrect effective date reported to NSLDS. As a result, there is an increased risk that information will not be reported to NSLDS timely and accurately. Auditor Recommendation. We recommend that the College enhance its policies and procedures regarding enrollment reporting to ensure that reporting is completed timely and accurately. Corrective Action. We currently have a 30-day reporting schedule but to prevent these issues from recurring, our institution has implemented the following measures: • Internal control review: We will run a comprehensive review of our enrollment reporting procedures in order to strengthen our internal controls to ensure data accuracy and timeliness. • Increased monitoring: A designated staff member now has direct access to the NSC and NSLDS websites to monitor reporting compliance and track file submissions and error reports. • System review: We have identified the deficiency for unofficial withdrawals. Our SIS platform has a feature that will correct this reporting issue and we will utilize it for future reporting. Our institution is committed to maintaining full compliance with all federal regulations regarding student financial aid and enrollment reporting. We have addressed the root cause of this reporting delay and are confident that our new procedures will ensure accurate and timely submissions to the NSC and NSLDS moving forward. Responsible Person. Michele Traver, Registrar Anticipated Completion Date. Fall 2025

Categories

Student Financial Aid Special Tests & Provisions

Other Findings in this Audit

  • 1172388 2025-001
    Material Weakness Repeat
  • 1172389 2025-001
    Material Weakness Repeat
  • 1172390 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $17.23M
84.268 FEDERAL DIRECT STUDENT LOANS $6.96M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $839,863
93.493 CONGRESSIONAL DIRECTIVES $795,838
17.274 YOUTHBUILD $570,207
17.280 WIOA DISLOCATED WORKER NATIONAL RESERVE DEMONSTRATION GRANTS $516,654
84.047 TRIO UPWARD BOUND $494,450
84.042 TRIO STUDENT SUPPORT SERVICES $467,017
17.270 REENTRY EMPLOYMENT OPPORTUNITIES $463,467
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $386,166
14.889 CHOICE NEIGHBORHOODS IMPLEMENTATION GRANTS $310,924
84.033 FEDERAL WORK-STUDY PROGRAM $310,154
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $303,281
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $250,000
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $244,000
93.600 HEAD START $157,760
10.558 CHILD AND ADULT CARE FOOD PROGRAM $129,987
17.259 WIOA YOUTH ACTIVITIES $75,000
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $73,934
17.261 WORKFORCE DATA QUALITY INITIATIVE (WDQI) $62,612
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $38,232
19.009 ACADEMIC EXCHANGE PROGRAMS - UNDERGRADUATE PROGRAMS $5,405
84.425 EDUCATION STABILIZATION FUND $4,544
17.268 H-1B JOB TRAINING GRANTS $2,598
93.304 RACIAL AND ETHNIC APPROACHES TO COMMUNITY HEALTH $1,815
17.285 REGISTERED APPRENTICESHIP $905
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $56