Finding 1203046 (2025-005)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 396281
Organization: Connors State College (OK)

AI Summary

  • Core Issue: The College failed to report student enrollment changes accurately to the NSLDS, leading to compliance issues.
  • Impacted Requirements: Violations of 34 CFR 685.309(b) and 2 CFR 200.303 regarding timely and accurate reporting of enrollment status.
  • Recommended Follow-up: The College should enhance its reporting processes to ensure timely and accurate submissions to NSLDS.

Finding Text

Federal Agency: US Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.033, 84.007 Federal Award Identification Number and Year: P063P24032 - 2025, P268K252032 - 2025, P033A243410 - 2025, P007A243410 - 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: The Code of Federal Regulations, 34 CFR 685.309(b), states the school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date. Per Uniform Guidance 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 report student enrollment changes for students who received federal student aid to the National Student Loan Data System (NSLDS). Questioned costs: None Context: During our testing of 40 students, we identified four students that had Program enrollment effective dates that did not match institutional records and one student that was reported after the 60- day reporting requirement. Cause: The College didn't have proper procedures in place to verify students' status in NSLDS matched the institutions records accurately and submitted timely. Effect: The College was not in compliance with the requirements to properly report student enrollment data correctly. Incorrect dates submitted to NSLDS may be used to determine the grace period for the repayment and interest of outstanding Title IV student loans. Repeat Finding: Yes, 2024-002 Recommendation: We recommend the College review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

Corrective Action Plan

Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSC utilizes National Student Clearinghouse (NSC) for NSLDS Reporting. The Registrar’s office is responsible for Enrollment Reporting. The four students with Reporting discrepancies are correctional students that do not have access to electronic forms. This population of students must submit paper requests and have them physically routed to the Registrar’s office for processing. The Enrollment and Reporting dates were in line; the discrepancy lies in the Program Enrollment date. The Registrar is researching if the student changed programs after their Enrollment dates. For the Enrollment Reporting date discrepancy outside the 60-day requirement, we reported the correct date to NSC. The Registrar has put in a ticket with NSC to see why they reported the Enrollment Date late. Name(s) of the contact person(s) responsible for corrective action: Current Registrar: Tosha Stout and Current Financial Aid Director: Tara Torres Planned completion date for corrective action plan: 6/30/26

Categories

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

Other Findings in this Audit

  • 1203029 2025-001
    Material Weakness Repeat
  • 1203030 2025-001
    Material Weakness Repeat
  • 1203031 2025-002
    Material Weakness Repeat
  • 1203032 2025-002
    Material Weakness Repeat
  • 1203033 2025-002
    Material Weakness Repeat
  • 1203034 2025-002
    Material Weakness Repeat
  • 1203035 2025-003
    Material Weakness Repeat
  • 1203036 2025-003
    Material Weakness Repeat
  • 1203037 2025-003
    Material Weakness Repeat
  • 1203038 2025-003
    Material Weakness Repeat
  • 1203039 2025-004
    Material Weakness Repeat
  • 1203040 2025-004
    Material Weakness Repeat
  • 1203041 2025-004
    Material Weakness Repeat
  • 1203042 2025-004
    Material Weakness Repeat
  • 1203043 2025-005
    Material Weakness Repeat
  • 1203044 2025-005
    Material Weakness Repeat
  • 1203045 2025-005
    Material Weakness Repeat
  • 1203047 2025-006
    Material Weakness Repeat
  • 1203048 2025-006
    Material Weakness Repeat
  • 1203049 2025-006
    Material Weakness Repeat
  • 1203050 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $6.54M
84.268 FEDERAL DIRECT STUDENT LOANS $3.06M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $588,953
84.042 TRIO STUDENT SUPPORT SERVICES $312,852
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $175,228
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $101,093
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $82,081
84.033 FEDERAL WORK-STUDY PROGRAM $63,639
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $23,277
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $14,212