Finding 19902 (2022-001)

2022-001 Special Tests and Provisions - Enrollment Reporting (Repeat Finding) Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.033 and 84.268; Award Numbers P033A208732 and P268K216780. Criteria. The Uniform Guidance Compliance Supplement provides guidance that a College should report status changes to the National Student Loan Data System (NSLDS) within 30 days whenever a student's attendance changes, unless a roster will be submitted within 60 days. Condition. We noted that six students out of a testing population of 14 were not reported timely to NSLDS and did not have the correct status change reported. Cause. This condition was caused by an oversight in applying the Organization's enrollment reporting procedures. Effect. As a result of this condition, the Organization was exposed to an increased risk that incorrect and untimely information would be reported to NSLDS. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the Organization consistently apply their enrollment reporting procedures to prevent untimely status change reporting in the future. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.