Finding Text
2025 – 001: National Student Loan Data System (NSLDS) Reporting Federal agency: U.S. Department of Education Federal program title: Student Financial Aid Cluster ALN Number: 84.063, 84.268 Federal Award Identification Number: P063P241568, P063Q241568, P2687K251568, P268K261568 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Internal Control – Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Compliance: 1. The Code of Federal Regulations, consisting of 34 CFR 685.309 and 34 CFR 690.83(b)(2), requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Additionally, schools are required to certify enrollment at a minimum of every 60 days or every other month. 2. The Code of Federal Regulations, consisting of 34 CFR 685.309 and 34 CFR 690.83(b)(2), requires certain student enrollment information be reported to the Department of Education. Information provided to the Department of Education should agree to the institution’s records. Condition: The change in status was not reported timely to the NSLDS. Questioned costs: None Context: This condition occurred for 3 out of 24 students Cause: The Registrar's Office has been through several transitions over the past five years and training has been inadequate during this period. Specifically, there was not sufficient training on enrollment submissions, error resolutions, and timely updates. Effect: The NSLDS system is not updated timely with the student information which may cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: Yes, 2024-001 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of responsible officials: There is no disagreement with the audit finding.