Finding 1182637 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-25

AI Summary

  • Core Issue: The College failed to document exit counseling notifications for 7 out of 40 students tested, violating federal requirements.
  • Impacted Requirements: Noncompliance with 34 CFR 682.604 and 2 CFR 200.303 regarding exit counseling procedures and internal controls.
  • Recommended Follow-Up: The College should enhance reporting processes to ensure timely exit counseling notifications for all eligible students.

Finding Text

Federal Agency: US Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.007, 84.033, 84.268 Federal Award Identification Number and Year: P063P242037 - 2025, P007A243429 - 2025, P033A243429 - 2025, P268K252037 - 2025 Award Period: July 1, 2024 to June 30, 2025 Type of Finding: • Compliance, Other Matter • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 34 CFR 682.604, states that a school must ensure that exit counseling is conducted with each Stafford Loan borrower and graduate or professional student PLUS Loan borrower either in person, by audiovisual presentation, or by interactive electronic means. In each case, the school must ensure that this counseling is conducted shortly before the student borrower ceases at least half-time study at the school. Per 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The College did not properly have documentation of exit counseling notification. Questioned costs: None. Context: During our testing of 40 students, we identified 7 students that did not have documentation of exit counseling notification. Cause: The College did not have proper procedures in place to ensure that notification of required exit counseling was sent to applicable students. Effect: Exit counseling helps federal student loan borrowers understand how to repay their loans and reviews deferment and repayment plans options. If students are not notified of exit counseling, they could be at risk of not understanding their rights and responsibilities regarding loan repayment. Repeat Finding: No Recommendation: We recommend the College review reporting processes to ensure all students that require exit counseling receive it in a timely manner. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

Corrective Action Plan

SIGNIFICANT DEFICIENCY 2025-001 Student Financial Assistance Cluster– Assistance Listing No. 84.063, 84.007, 84.033, 84.268 Recommendation: We recommend the College review reporting processes to ensure all students that require exit counseling receive it in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: NEO will develop a separate report in addition to the RRREXIT report to identify students that need to be notified of their responsibility to complete exit counseling. Name(s) of the contact person(s) responsible for corrective action: David Fisher Planned completion date for corrective action plan: March 15, 2026.

Categories

Matching / Level of Effort / Earmarking Student Financial Aid Reporting Significant Deficiency

Other Findings in this Audit

  • 1182628 2025-001
    Material Weakness Repeat
  • 1182629 2025-002
    Material Weakness Repeat
  • 1182630 2025-003
    Material Weakness Repeat
  • 1182631 2025-001
    Material Weakness Repeat
  • 1182632 2025-002
    Material Weakness Repeat
  • 1182633 2025-003
    Material Weakness Repeat
  • 1182634 2025-001
    Material Weakness Repeat
  • 1182635 2025-002
    Material Weakness Repeat
  • 1182636 2025-003
    Material Weakness Repeat
  • 1182638 2025-002
    Material Weakness Repeat
  • 1182639 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $7.26M
84.268 FEDERAL DIRECT STUDENT LOANS $5.43M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $683,639
84.047 TRIO UPWARD BOUND $370,994
84.031 HIGHER EDUCATION INSTITUTIONAL AID $289,305
84.042 TRIO STUDENT SUPPORT SERVICES $251,908
84.033 FEDERAL WORK-STUDY PROGRAM $136,852
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $134,013
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $126,384
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $86,881
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $46,953
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $39,414
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $33,428
93.788 OPIOID STR $27,744
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $12,064
93.970 HEALTH PROFESSIONS RECRUITMENT PROGRAM FOR INDIANS $9,267