Finding 1191560 (2025-011)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-27
Audit: 395432
Organization: Leech Lake Tribal College (AZ)
Auditor: REDW LLC

AI Summary

  • Core Issue: The College failed to report enrollment data for Pell Grants, repeating a previous finding.
  • Impacted Requirements: Compliance with 34 CFR Section 690.83(b)(2) for accurate enrollment reporting to the NSLDS.
  • Recommended Follow-Up: Ensure timely and accurate submission of enrollment data to meet federal grant requirements.

Finding Text

2025-011 — Enrollment Reporting (Special Test #6)– Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2024-010) Federal program information: Funding agencies: U.S. Department of Education Titles: SFA Cluster ALN Number: 84.063 and 84.007 Award years: 2025 Criteria: According to 34 CFR Section 690.83(b)(2), institutions are required to report enrollment information under the Pell Grant via the NSLDS. Condition: The College failed to report enrollment data during the audit period. Cause: Due to staffing issues, the College did not complete the submission. Effect: The enrollment information that appears on the NSLDS Professional Access website which the administration of the Title IV program depends on heavily to be accurate and up to date is missing information from the College. Questioned Costs: None. Context: The College did not accurately report enrollment information for the Pell Grant. Recommendation: The College should comply with grant requirements and submit Enrollment Reporting. Management’s Response: The College concurs with this finding. The College will ensure that NSLDS reporting is completed accurately and timely.

Corrective Action Plan

The College will enforce policies and procedures to ensure that compliance with the requirements. New internal controls are expected to be implemented to address these findings.

Categories

Student Financial Aid

Other Findings in this Audit

  • 1191535 2025-003
    Material Weakness Repeat
  • 1191536 2025-003
    Material Weakness Repeat
  • 1191537 2025-003
    Material Weakness Repeat
  • 1191538 2025-003
    Material Weakness Repeat
  • 1191539 2025-003
    Material Weakness Repeat
  • 1191540 2025-003
    Material Weakness Repeat
  • 1191541 2025-004
    Material Weakness Repeat
  • 1191542 2025-004
    Material Weakness Repeat
  • 1191543 2025-005
    Material Weakness Repeat
  • 1191544 2025-005
    Material Weakness Repeat
  • 1191545 2025-005
    Material Weakness Repeat
  • 1191546 2025-005
    Material Weakness Repeat
  • 1191547 2025-006
    Material Weakness Repeat
  • 1191548 2025-006
    Material Weakness Repeat
  • 1191549 2025-006
    Material Weakness Repeat
  • 1191550 2025-006
    Material Weakness Repeat
  • 1191551 2025-007
    Material Weakness Repeat
  • 1191552 2025-007
    Material Weakness Repeat
  • 1191553 2025-008
    Material Weakness Repeat
  • 1191554 2025-008
    Material Weakness Repeat
  • 1191555 2025-009
    Material Weakness Repeat
  • 1191556 2025-009
    Material Weakness Repeat
  • 1191557 2025-010
    Material Weakness Repeat
  • 1191558 2025-010
    Material Weakness Repeat
  • 1191559 2025-011
    Material Weakness Repeat
  • 1191561 2025-012
    Material Weakness Repeat
  • 1191562 2025-012
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $927,527
84.031 HIGHER EDUCATION INSTITUTIONAL AID $571,736
10.237 FROM LEARNING TO LEADING: CULTIVATING THE NEXT GENERATION OF DIVERSE FOOD AND AGRICULTURE PROFESSIONALS $457,407
84.425 EDUCATION STABILIZATION FUND $435,509
10.500 COOPERATIVE EXTENSION SERVICE $229,726
10.221 TRIBAL COLLEGES EDUCATION EQUITY GRANTS $194,539
10.202 COOPERATIVE FORESTRY RESEARCH $112,510
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $75,394
10.222 TRIBAL COLLEGES ENDOWMENT PROGRAM $53,502
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $13,520
15.027 ASSISTANCE TO TRIBALLY CONTROLLED COMMUNITY COLLEGES AND UNIVERSITIES $10,582
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $6,053