Finding 1175361 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-25
Audit: 389062
Auditor: EIDE BAILLY LLP

AI Summary

  • Core Issue: Lemoore College failed to accurately report enrollment statuses for 3 out of 30 students tested, violating OMB compliance requirements.
  • Impacted Requirements: Institutions must ensure accurate reporting of both "Campus Level" and "Program Level" enrollment information to NSLDS.
  • Recommended Follow-up: Implement a process to regularly review and verify enrollment data on the NSLDS Enrollment Reporting Roster and Maintenance page.

Finding Text

Criteria OMB Compliance Supplement, OMB No. 1845-0035 – Institutions are required to report enrollment information under the Pell grant and the Direct 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 an Instance of Noncompliance – During testing over the NSLDS enrollment reporting requirements, the following deficiencies were noted in 3 of the 60 students tested: 2 students from Lemoore College did not have their change in enrollment status properly reported to NSLDS, and 1 student from Lemoore College had no record of their enrollment reported to NSLDS. Questioned Costs There are no questioned costs associated with the condition identified. Context A non-statistical sample of 30 students out of the approximately 941 students that required enrollment reporting to NSLDS for Coalinga College. A non-statistical sample of 30 students out of the approximately 2,451 students that requiredenrollment reporting to NSLDS for Coalinga College. Effect In 3 of the 30 students tested for Lemoore College, the enrollment status for the students were not properly reported to NSLDS. Cause The District did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS accurately. Repeat Finding (Yes or No) No. 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.

Corrective Action Plan

West Hills Community College District and Lemoore College acknowledge the audit finding related to enrollment reporting to the National Student Loan Data System (NSLDS). While no questioned costs were identified, the District recognizes the importance of accurate, timely, and complete enrollment reporting and is committed to strengthening internal controls to ensure full compliance with U.S. Department of Educa on requirements.

Categories

Student Financial Aid

Other Findings in this Audit

  • 1175354 2025-001
    Material Weakness Repeat
  • 1175355 2025-001
    Material Weakness Repeat
  • 1175356 2025-001
    Material Weakness Repeat
  • 1175357 2025-001
    Material Weakness Repeat
  • 1175358 2025-002
    Material Weakness Repeat
  • 1175359 2025-002
    Material Weakness Repeat
  • 1175360 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $17.10M
84.141 MIGRANT EDUCATION HIGH SCHOOL EQUIVALENCY PROGRAM $842,307
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $680,163
84.268 FEDERAL DIRECT STUDENT LOANS $598,760
84.149 MIGRANT EDUCATION COLLEGE ASSISTANCE MIGRANT PROGRAM $454,516
84.042 TRIO STUDENT SUPPORT SERVICES $430,991
17.258 WIOA ADULT PROGRAM $388,965
10.752 RURAL ECONNECTIVITY PILOT PROGRAM $385,973
84.033 FEDERAL WORK-STUDY PROGRAM $371,906
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $359,584
16.812 SECOND CHANCE ACT REENTRY INITIATIVE $342,889
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $276,290
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $260,357
84.047 TRIO UPWARD BOUND $254,816
84.031 HIGHER EDUCATION INSTITUTIONAL AID $251,948
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $209,541
10.558 CHILD AND ADULT CARE FOOD PROGRAM $199,524
17.264 NATIONAL FARMWORKER JOBS PROGRAM $139,229
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $80,864
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $57,066
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $41,931
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $19,275
10.223 HISPANIC SERVING INSTITUTIONS EDUCATION GRANTS $2,712
64.117 SURVIVORS AND DEPENDENTS EDUCATIONAL ASSISTANCE $1,824