Finding 1204910 (2025-101)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-30

AI Summary

  • Core Issue: The District failed to report student enrollment status changes to the NSLDS on time, risking financial assistance compliance.
  • Impacted Requirements: Federal regulations require enrollment status changes for Pell program students to be reported within 60 days.
  • Recommended Follow-Up: Update reporting policies, train staff on new processes, and assign a person to ensure timely data reporting to the NSLDS.

Finding Text

The District did not timely report required student information to the federal agency, risking students not being asked to repay financial assistance Cluster name: Student Financial Assistance Cluster Assistance Listings number(s) and name(s): 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program Award year(s): July 1, 2024 through June 30, 2025 Federal agency: U.S. Department of Education Compliance requirement: Special tests and provisions Questioned costs: None Condition Contrary to federal regulations and District policies and procedures, the District’s Financial Aid and Veteran Services Department (Department) did not timely report enrollment status changes to the National Student Loan Data System (NSLDS) as required. Specifically, the Department reported student enrollment status changes between 4 to 237 days later than the required 60 days for 19 of 35 students we tested participating in the Federal Pell Grant (Pell) program. Effect The District’s students may not be asked to repay student financial assistance grants or loans if or when required if the NSLDS does not accurately reflect students’ enrollment status. Also, the District is at risk that student enrollment status changes may be reported late for its over 1,000 students receiving federal Pell grants. Cause The District’s management reported that they transitioned to a new student information system in February 2025 and had issues syncing registrar information to the students receiving financial assistance to submit timely student enrollment status changes to the NSLDS. Further, the District did not update its policies to describe process changes due to the system’s implementation and did not assign a designated individual to verify that data was properly processed and reported to the NSLDS. Criteria Federal regulations and District policies and procedures require reporting to the NSLDS all applicable students’ enrollment statuses and any enrollment status changes for the Pell program within 60 days of the students’ change. Student enrollment status changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves of absence (34 Code of Federal Regulations [CFR] §690.83[b][2] and District’s Enrollment Reporting Process). Further, federal guidelines require establishing and maintaining effective internal control over federal awards that provides reasonable assurance that federal programs are being managed in compliance with all applicable laws, regulations, and award terms (2 CFR §200.303). Recommendations to the District Report accurate student enrollment statuses and changes to the NSLDS within 60 days of the students’ change for all students receiving Pell. Update its enrollment reporting policies and procedures and train employees on new processes due to the implementation of the new student information system, including properly syncing registrar information to the students receiving financial assistance to submit timely student enrollment status changes to the NSLDS. Designate an individual to verify that data was properly processed and reported to the NSLDS. Views of responsible officials District management concurs with this finding. The District’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials regarding these recommendations. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy.

Corrective Action Plan

Financial Statement Findings 2025-01 The District’s control procedures over IT systems and data were not sufficient, which increases the risk that the District may not adequately protect those systems and data. Contact: Thomas Thompson, Chief Information Officer Anticipated completion date: June 30, 2026__________________________________________ Corrective Action Plan: The District will prioritize the development and formal documentation of IT policies and procedures addressing logical access controls, system security, and vendor management. These policies will align with recognized industry standards and will include processes to ensure consistent implementation and compliance. a) User access assignment and review b) Timely removal of access c) Enhance verification of assignment through available and to-be-developed reporting tools d) The District will review and enhance formal procedures for evaluating, awarding, and monitoring IT vendor contracts. This will include documenting vendor qualifications, defining security expectations in contracts, and performing periodic reviews to ensure vendors comply with contractual and security requirements. e) Management will implement supervisory review controls to ensure adherence to IT policies and procedures. Federal Award Findings 2025-101 The District did not timely report required student information to the federal agency, risking students not being asked to repay financial assistance. Contact: Sharon Montoya, Director, Financial Aid & Veteran Services Anticipated completion date: June 30, 2026__________________________________________ Corrective Action Plan: The District will implement procedures to ensure all student enrollment status changes are reported to the National Student Loan Data System (NSLDS) within the required 60-day timeframe. This includes establishing a standardized reporting schedule and utilizing system-generated reports to monitor pending status changes. a) Assign monitoring and oversight responsibilities in the Financial Aid department b) Implement ongoing monitoring control within the Financial Aid department c) Monthly inquiring into the Financial Aid department process by Fiscal Control

Categories

Student Financial Aid Reporting Special Tests & Provisions

Other Findings in this Audit

  • 1204908 2025-101
    Material Weakness Repeat
  • 1204909 2025-101
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $4.88M
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $452,540
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $397,067
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $350,004
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $262,172
84.033 FEDERAL WORK-STUDY PROGRAM $227,976
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $136,324
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $103,578
84.031 HIGHER EDUCATION INSTITUTIONAL AID $48,606
45.310 GRANTS TO STATES $17,825