Finding 1176820 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-06
Audit: 390663
Organization: Lewis-Clark State College (ID)

AI Summary

  • Core Issue: The College failed to report student enrollment status changes to NSLDS accurately and on time.
  • Impacted Requirements: Compliance with 34 CFR 682.610, which mandates timely reporting of enrollment status changes within 30 to 60 days.
  • Recommended Follow-Up: Implement procedures to ensure enrollment data matches institutional records and is reported promptly to NSLDS.

Finding Text

Federal Agency: Department of Education Federal Program Name: Student Financial Assistance Cluster Assistant Listing Number: 84.007/84.033/84.038/84.063/84.268/84.379/93.364 Federal Award Identification Number and Year: P007A241087 – 2025, P033A241087 - 2025 P063P240100 - 2025, P268K250100 - 2025, P379T250100 – 2025 Award Period: July 1, 2024 to June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: The College did not correctly report student information to NSLDS in a timely manner. Questioned Costs: None Context: During our testing, we noted campus enrollment status for 6 of the 60 students tested was not reported timely to NSLDS, and enrollment status for 1 of the 60 students tested was not reported correctly. In addition, changes to campus enrollment effective dates for 2 of the 60 students tested were not reported timely to NSLDS. Further, program enrollment effective dates for 3 of the 60 students tested did not agree with institutional records, and program enrollment status for 4 of the 60 students tested was not reported correctly to NSLDS. Cause: The College did not timely or properly report student status changes to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the College was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2024-001 Recommendation: We recommend that the College continue to implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed a plan to correct it.

Corrective Action Plan

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Perkins Loan Program– Assistance Listing No. 84.038 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Nursing Student Loans – Assistance Listing No. 93.364 Recommendation: We recommend that the College work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the short time the Financial Aid Office has had direct oversight of this process, we have substantially reduced the number of incidents. Enrollment Reporting is a top priority. Like our colleagues at other Idaho institutions, we are striving to eliminate all issues with enrollment reporting. Enrollment reports will continue to be submitted monthly. The data is reviewed at various intervals during the process by Registrar and Financial Aid staff, and the reviews are documented. Corrections and updates are provided and submitted as required. Procedures have been updated to reflect all changes and validations. Additional focus will be on the reports that overlap semesters. Timelines will be reviewed and adjusted as determined necessary Name(s) of the contact person(s) responsible for corrective action: Laura Hughes, Soo Lee Bruce-Smith, Travis Osburn, Kim Tuschhoff, and John Bender Planned completion date for corrective action plan: Immediate Implementation

Categories

Student Financial Aid Reporting Significant Deficiency

Other Findings in this Audit

  • 1176814 2025-001
    Material Weakness Repeat
  • 1176815 2025-001
    Material Weakness Repeat
  • 1176816 2025-001
    Material Weakness Repeat
  • 1176817 2025-001
    Material Weakness Repeat
  • 1176818 2025-001
    Material Weakness Repeat
  • 1176819 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $7.14M
84.063 FEDERAL PELL GRANT PROGRAM $6.89M
84.149A MIGRANT EDUCATION COLLEGE ASSISTANCE MIGRANT PROGRAM $491,821
93.364 NURSING STUDENT LOANS $355,750
84.044A TRIO TALENT SEARCH $316,529
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $109,982
84.033 FEDERAL WORK-STUDY PROGRAM $75,998
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $72,296
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $62,786
84.335A CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $22,491
84.002A ADULT EDUCATION - BASIC GRANTS TO STATES $22,169
10.351 RURAL BUSINESS DEVELOPMENT GRANT $17,277
84.048A CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $8,958
47.083 INTEGRATIVE ACTIVITIES $4,000
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $3,772
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $3,259
45.129 PROMOTION OF THE HUMANITIES FEDERAL/STATE PARTNERSHIP $3,000
84.421 DISABILITY INNOVATION FUND (DIF) $1,386
93.658 FOSTER CARE TITLE IV-E $1,126
93.113 ENVIRONMENTAL HEALTH $353
17.268 H-1B JOB TRAINING GRANTS $-61