Finding 1176461 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-04

AI Summary

  • Core Issue: The College has a significant deficiency in internal controls, leading to inaccurate reporting of student enrollment data to the NSLDS.
  • Impacted Requirements: Schools must report accurate enrollment status, including changes and effective dates, as mandated by U.S. Department of Education regulations.
  • Recommended Follow-Up: Review and improve policies and procedures for reporting enrollment status changes to ensure compliance and accuracy.

Finding Text

National Student Loan Data Systems (NSLDS} Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Federal Award Identification Number and Year: P063P242104, P007 A243601, P033A243601, P268K252104, all awards are for the 2024-2025 year Award Period: 7/1/24-6/30/25 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a roster file. The school is required to report enrollment status at both the school and program level. The school is required to report changes in the student's enrollment status, the effective date of the status and an anticipated completion date. An academic program is defined as the combination of the school's Office of Postsecondary Education Identification (OPEID) number and the program's Classification of Instructional Program (CIP) code, credential level, and published program length. ED requires the College to report changes in enrollment status and indicate the date that the changes occurred (34 CFR 685.309). Condition: Certain students' enrollment information was not reported accurately to the NSLDS. Questioned Costs: None Context: During our testing, 8 students out of a sample of 13 students tested, the reported effective date at the program level did not match the College's effective date. Cause: Enrollment information was not properly transmitted to NSLDS. Effect: Student enrollment information is not being accurately reported to the NSLDS. Repeat Finding: No. Auditors' Recommendation: The College should review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulations. Views of Responsible Officials: See attached corrective action plan.

Corrective Action Plan

U.S. Department of Education National Student Loan Data Systems (NSLDS) Enrollment Reporting - Federal Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: An investigation that uncovered a National Student Clearinghouse enrollment transmission proofing error related to program-level effective date for graduated students. Name of the contact person responsible for corrective action: James Keane, Registrar Planned Corrective Action Plan: The Registrar's Office will ensure that the program level effective date for graduates is accurate prior to submission. The Registrar will also partner with IITS to ensure that the program-level effective date for graduates is generated in the submission file as expected. Planned completion date for corrective action plan: May 2026, prior to the June 2026 submission date.

Categories

Student Financial Aid Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1176458 2025-001
    Material Weakness Repeat
  • 1176459 2025-001
    Material Weakness Repeat
  • 1176460 2025-001
    Material Weakness Repeat
  • 1176462 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $1.61M
84.063 FEDERAL PELL GRANT PROGRAM $1.51M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $524,411
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $187,972
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $168,965
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $158,826
43.001 SCIENCE $143,712
47.075 SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES $128,509
84.033 FEDERAL WORK-STUDY PROGRAM $116,785
93.867 VISION RESEARCH $88,038
89.003 NATIONAL HISTORICAL PUBLICATIONS AND RECORDS GRANTS $81,682
93.172 HUMAN GENOME RESEARCH $79,477
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $76,767
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $58,014
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $46,873
45.169 PROMOTION OF THE HUMANITIES OFFICE OF DIGITAL HUMANITIES $46,599
47.050 GEOSCIENCES $36,385
47.074 BIOLOGICAL SCIENCES $26,608
93.242 MENTAL HEALTH RESEARCH GRANTS $23,562
93.121 ORAL DISEASES AND DISORDERS RESEARCH $20,231
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3,690
94.014 AMERICORPS MARTIN LUTHER KING JR. DAY OF SERVICE GRANTS 94.014 $2,181