Finding Text
2025-001 Agency: U.S. Department of Education Assistance Listing Numbers: 84.033, 84.007, 84.063, 84.268, 84.038 and 84.379 Grant Numbers: P007A104480, P268K112430, P033A104480, P038A104480, P063P102430, P379T112430 Program: Student Financial Assistance Programs Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2025 Criteria:The College is responsible for designing, implementing and maintaining internal control over compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management's review of the enrollment reporting did not detect that 2 student's change status was reported to NSLDS with incorrect information . Questioned Costs: The amount of any questioned costs could not be determined. Context:We selected an initial sample of 25 students that included graduate, change in status and withdrawn students. One of the withdrawn students had an incorrect day of attendance. We expanded our sample of withdrawn students. Of 104 students that withdrew, we tested a total of 11. There were two students that had this error. One student's information was incorrect by 2 days, and the other student's information was incorrect by 11 days. The students had an incorrect date of attendance, however the remaining information was timely reported to NSLDS. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The last date of attendance on 2 of 11 students that withdrew was not reported accurately. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS accurately. Management's response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.