Finding 366829 (2023-002)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-12

AI Summary

  • Core Issue: The College failed to maintain proper documentation and timely reporting for student status changes to the NSLDS.
  • Impacted Requirements: Compliance with federal regulations requiring documentation and submission of status changes within 60 days.
  • Recommended Follow-Up: Implement automated reminders and enhance policies to ensure timely submissions and documentation retention.

Finding Text

FINDING 2023-002 – CONTROLS AND NONCOMPLIANCE OVER SPECIAL TESTS AND PROVISIONS – NATIONAL STUDENT LOAN DATA SYSTEM Federal Department: Department of Education Assistance Listing Number(s):84.063, 84.007, 84.033 Program Name(s): Student Financial Aid Cluster Questioned Costs: None Criteria Per the requirements of the Uniform Guiance in the Compliance Supplement, the College is required to maintain documentation demonstrating its controls over compliance with applicable federal requirements. Additionally, Federal regulations dictate when a recipient of Title IV funds has a change in status such as increase/decrease in attendance levels, graduation, or withdrawal, the institution must submit the status change information to the Department of Education’s National Student Loan Data System (NSLDS) site within 60 days. Condition During our testing of controls over reporting it is noted that the College could not locate documentation for 3 out of 25 students selected for testing to support their change in status that was reported to the NSLDS. Additionally, during our compliance testing we noted 3 out of 25 students selected for testing where the College submitted the status information to the NSLDS site after the 60 day submission window. Questioned Costs None Context A sample of 25 students were selected for compliance testing. 3 students’ status information was submitted between 35 and 43 days late However, for these students, it was noted during our compliance testing that the status information reported by the College to the U.S. Department of Education was accurate. Additionally, the College was unable to locate its enrollment status change documentation that the NSLDS site indicated had occurred for 3 additional students out of the 25 selected for testing. Effect The College did not apply its established controls to ensure SSCR information was remitted timely as well as properly reviewed and approved, thus the College was not in compliance with the requirements. Cause The cause appears to be an error in the processing of the information batches, due to turnover in the Student Financial Aid department. Identification as a Repeat Finding, if Applicable This matter is not considered a repeat finding. Recommendation We recommend that the College’s Student Financial Aid department consider additional steps to reinforce established policies and procedures regarding timely submission of the SSCR information. This may including automated reminders, updated calendars and other notification mechanisms in the College’s Colleague system to compliment manual controls to allow for more flexibility in remote working situations, such as those caused by the COVID-19 pandemic. Views of Responsible Officials and Planned Corrective Actions See Corrective Action Plan.

Categories

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking Reporting

Other Findings in this Audit

  • 366822 2023-001
    Material Weakness Repeat
  • 366823 2023-002
    Material Weakness
  • 366824 2023-003
    Significant Deficiency
  • 366825 2023-001
    Material Weakness Repeat
  • 366826 2023-002
    Material Weakness
  • 366827 2023-003
    Significant Deficiency
  • 366828 2023-001
    Material Weakness Repeat
  • 366830 2023-003
    Significant Deficiency
  • 366831 2023-001
    Material Weakness Repeat
  • 366832 2023-002
    Material Weakness
  • 366833 2023-003
    Significant Deficiency
  • 943264 2023-001
    Material Weakness Repeat
  • 943265 2023-002
    Material Weakness
  • 943266 2023-003
    Significant Deficiency
  • 943267 2023-001
    Material Weakness Repeat
  • 943268 2023-002
    Material Weakness
  • 943269 2023-003
    Significant Deficiency
  • 943270 2023-001
    Material Weakness Repeat
  • 943271 2023-002
    Material Weakness
  • 943272 2023-003
    Significant Deficiency
  • 943273 2023-001
    Material Weakness Repeat
  • 943274 2023-002
    Material Weakness
  • 943275 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.002 Adult Education - Basic Grants to States $447,185
84.048 Career and Technical Education -- Basic Grants to States $396,535
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $301,603
17.259 Wia Youth Activities $194,860
93.575 Child Care and Development Block Grant $156,026
84.425 Covid-19 - Education Stabilization Fund $121,099
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $88,748
17.258 Wia Adult Program $70,415
17.278 Wia Dislocated Worker Formula Grants $56,552
84.033 Federal Work-Study Program $47,909
20.205 Highway Planning and Construction $46,983
84.007 Federal Supplemental Educational Opportunity Grants $42,740
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,385
93.391 Covid-19 - Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $9,604
84.063 Federal Pell Grant Program $5,585
93.495 Covid-19 - Community Health Workers for Public Health Response and Resilient $647