Finding 1180699 (2025-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-17

AI Summary

  • Core Issue: Late and missing Annual Performance Reports (APR) submissions, along with lack of supporting documentation and inaccurate data entries.
  • Impacted Requirements: Compliance with submission deadlines, accurate reporting of student information, and maintaining proper documentation for audits.
  • Recommended Follow-Up: Ensure timely APR submissions, improve documentation practices, and conduct a review of data accuracy before future reports.

Finding Text

Reporting: Late Submission and Non-Submission of Annual Performance Reports (APR); Lack of Supporting Documentation for Student Information; and Inaccurate Key Line-Item Information A. Late Submission and Non-Submission of Annual Performance Reports (APR) Los Angeles Southwest College - Student Support Services Program – Award No. P042A201884 The 2023–2024 Annual Performance Report (APR) for the Student Support Services Program was submitted and certified on December 13, 2024, which is 7 days after the required submission deadline of December 6, 2024. Los Angeles Southwest College -Student Support Services STEM Program – Award No. P042A201432 We were informed by the campus director that the APR for fiscal year 2023-24 was not submitted, as required. B. Lack of Supporting Documentation for Student Information Los Angeles Southwest College – Student Support Services Program (Award No. P042A201884) For 5 of 5 students selected for reporting testwork, we noted that the campus was unable to locate supporting documentation. Missing documentation included student application forms, records supporting the “date of first project service”, and student transcripts. C. Inaccurate Key Line Item Information Los Angeles City College - Student Support Services Program (Award No. P042A200354) For 2 of 4 students selected for reporting testwork, we noted the following inaccurate data in the APR: • The APR data field #31 “Undergraduate Degree/Certificate Completed at Grantee Institution” was reported “8 = No degree/certificate, still enrolled at grantee institution” and should have been reported “10 = Associate’s degree only—Did not transfer from a 2- to a 4-year institution”. We noted that the students’ transcripts indicated the students earned associate degrees prior to the reporting period end. Los Angeles Valley College - Student Support Services Program (Award No. P042A201769) For 1 of 4 students selected for reporting testwork, we noted the following inaccurate data in the APR: • The APR data field #22 (Participant Status), was reported as “1 – New Participant” and should have been reported as “2 – Continuing Participant.” • The APR data field #27 (College Grade Level at End of Academic Year) was reported as “3 – Second Year/Sophomore” and should have been reported as “2 – First Year/Freshman” per the student’s transcript. In addition, we noted that the total number of participants reported in the APR (217 students) did not agree to the campus’ supporting list of participants on file (218 students).

Corrective Action Plan

A. Late Submission and Non-Submission of Annual Performance Reports (APR) : Los Angeles Southwest College- Student Support Services Program (Award No. P042A201884); Student Support Services STEM Program (Award No. P042A201432) If the program is reinstated in the future, we will establish a centralized shared drive to ensure organized storage and easy access to all relevant documentation during report preparation. Personnel Responsible for Implementation: Dean/Vice President Student Services in place during implementation Position of Responsible Personnel: Dean, Student Services/Vice President Student Services Expected Date of Implementation: N/A – Program will not be in place moving forward B. Lack of Supporting Documentation for Student Information Los Angeles Southwest College – Student Support Services Program (Award No. P042A201884) If the program is reinstated in the future, we will establish a centralized shared drive to store all relevant documentation. This will ensure organized access, improved transparency, and efficient management of program-related materials. Personnel Responsible for Implementation: Dean/Vice President Student Services in place during implementation Position of Responsible Personnel: Dean, Student Services/Vice President Student Services Expected Date of Implementation: N/A – Program will not be in place moving forward C. Inaccurate Key Line-Item Information: Los Angeles City College - Student Support Services Program (Award No. P042A200354) Management concurs with the finding. The exceptions noted resulted from inadvertent data entry oversights during preparation of the 2023–2024 APR submission. Specifically, a data field was incorrectly reported as ““8 = No degree/certificate, still enrolled at grantee institution”” for two students who, based on transcript review, had earned associate degrees prior to the end of the reporting period. While these errors were isolated, management recognizes the importance of accuracy in federally reported performance data. Program staff will implement an additional verification step requiring cross-checks of APR data against official student records prior to submission and will provide refresher training on APR reporting requirements. These measures will reduce the risk of future misreporting and strengthen the reliability of program data submitted to the Department of Education. Personnel Responsible for Implementation: TRIO Director, Student Support Services Position of Responsible Personnel: TRIO SSS, Director Expected Date of Implementation: As of Winter Session 2026 (January 5, 2026) Los Angeles Valley College - Student Support Services Program (Award No. P042A201769) Los Angeles Valley College acknowledges the reporting discrepancies identified in the 2023-2024 APR. The participant status and grade level for the student noted has been reviewed and will be reported in alignment with institutional records and prior APR submissions in future APR reporting cycles. To prevent recurrence, the campus will enhance its APR preparation and review process by implementing additional verification steps, including cross-referencing student-level APR data against PeopleSoft records and prior year APR submissions before final submission to the U.S. Department of Education. Personnel Responsible for Implementation: TRIO Director, Student Support Services Program Position of Responsible Personnel: Director, TRIO Programs Expected Date of Implementation: March 31, 2026

Categories

Reporting

Other Findings in this Audit

  • 1180676 2025-001
    Material Weakness Repeat
  • 1180677 2025-001
    Material Weakness Repeat
  • 1180678 2025-001
    Material Weakness Repeat
  • 1180679 2025-001
    Material Weakness Repeat
  • 1180680 2025-002
    Material Weakness Repeat
  • 1180681 2025-002
    Material Weakness Repeat
  • 1180682 2025-002
    Material Weakness Repeat
  • 1180683 2025-002
    Material Weakness Repeat
  • 1180684 2025-003
    Material Weakness Repeat
  • 1180685 2025-003
    Material Weakness Repeat
  • 1180686 2025-003
    Material Weakness Repeat
  • 1180687 2025-003
    Material Weakness Repeat
  • 1180688 2025-004
    Material Weakness Repeat
  • 1180689 2025-004
    Material Weakness Repeat
  • 1180690 2025-004
    Material Weakness Repeat
  • 1180691 2025-004
    Material Weakness Repeat
  • 1180692 2025-005
    Material Weakness Repeat
  • 1180693 2025-005
    Material Weakness Repeat
  • 1180694 2025-005
    Material Weakness Repeat
  • 1180695 2025-005
    Material Weakness Repeat
  • 1180696 2025-006
    Material Weakness Repeat
  • 1180697 2025-006
    Material Weakness Repeat
  • 1180698 2025-006
    Material Weakness Repeat
  • 1180700 2025-007
    Material Weakness Repeat
  • 1180701 2025-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $214.97M
84.268 FEDERAL DIRECT STUDENT LOANS $22.37M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $5.78M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $5.45M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $4.59M
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $4.47M
84.033 FEDERAL WORK-STUDY PROGRAM $3.77M
84.042 TRIO STUDENT SUPPORT SERVICES $2.81M
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $2.17M
84.047 TRIO UPWARD BOUND $2.14M
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $1.90M
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $1.46M
17.289 COMMUNITY PROJECT FUNDING/CONGRESSIONALLY DIRECTED SPENDING $1.04M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $1.02M
93.493 CONGRESSIONAL DIRECTIVES $774,771
84.044 TRIO TALENT SEARCH $641,362
10.558 CHILD AND ADULT CARE FOOD PROGRAM $632,943
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $408,936
17.261 WORKFORCE DATA QUALITY INITIATIVE (WDQI) $391,354
93.658 FOSTER CARE TITLE IV-E $354,101
94.006 AMERICORPS STATE AND NATIONAL 94.006 $317,119
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $311,111
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $269,624
10.223 HISPANIC SERVING INSTITUTIONS EDUCATION GRANTS $250,561
93.600 HEAD START $230,335
84.066 TRIO EDUCATIONAL OPPORTUNITY CENTERS $218,215
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $208,827
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $158,626
84.305 EDUCATION RESEARCH, DEVELOPMENT AND DISSEMINATION $139,739
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $81,975
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $81,916
45.031 AMERICAN LATINO MUSEUM INTERNSHIP AND FELLOWSHIP INITIATIVE $51,769
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $37,820
47.050 GEOSCIENCES $18,201