Finding Text
Special Tests and Provisions – Enrollment Reporting Federal Agency: U.S. Department of Education (ED) Pass-Through Entity: Direct Funded by the U.S. Department of Education (ED) Program Name: Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.268 Award Identification Number: P007A230565, P007A240565, P007A240568, P007A244666, P033A230565, P033A230568, P033A234666, P033A240565, P033A240568, P033A244666, P063P230042, P063P230043, P063P230636, P063P240042, P063P240043, P063P240636, P268K240042, P268K240043, P268K240636, P268K250042, P268K250043, P268K250636 Award Year: 2024-2025 Criteria OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). 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 which the financial aid administrator can access for the auditor. The data on the institutions’ Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. 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. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Significant Deficiency in Internal Control over Compliance and Noncompliance – During testing over the NSLDS reporting requirements, the following deficiencies were noted: • 27 of 60 students’ effective dates were not accurately reported in NSLDS (date of change do not agree to effective dates). • 16 students from City College • 9 students from Mesa College • 2 students from Miramar College • 6 of 60 students’ enrollment statuses were not accurately reported on NSLDS (status per student accounts do not agree to status per NSLDS). • 4 students from City College • 2 students from Mesa College Questioned Costs There are no questioned costs associated with the condition identified. Context The District disbursed financial aid to approximately 14,730 students that required student enrollment and program enrollment reporting to NSLDS. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS timely or accurately. • For the students with dates of change not agreeing to the effective dates. • The District’s system automatically modified the withdrawal date to the beginning of the term for students who withdrew from all their classes. • For the students with enrollment status not accurately reported, there was an error in reporting the enrollment status after the student had dropped all their classes for term. Repeat Finding (Yes or No) Yes, see 2024-003 in the Summary Schedule of Prior Audit Findings. Recommendation The District should implement a process to 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.