Friday, March 15, 2024
Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023.
The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule.
Agency: (Federal Agency per Finding) U.S. Department of Education
Audit Period: July 1, 2022 – June 30, 2023
Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants
804 Wayne Avenue
Chambersburg, Pennsylvania
Finding Type: (per Finding) Student Financial Aid Cluster: Material Weakness in internal Controls over Compliance and NonCompliance
Internal Control Type: (please choose the type per the finding) o Material Weakness(es)
o Significant Deficiencies
Audit Finding No.: 2023-001
Federal Program: (per Finding) Student Financial Aid Cluster:
Compliance Requirement: (per Finding) Reporting
Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS).
Two student’s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Seven student’s enrollment changes were not timely reported. These students were enrolled during the Spring 2023 semester and the changes were not reported to NSLDS until September 2023, beyond the 60-day reporting requirement.
Auditor Recommendation: (copy from audit findings documentation) We recommend that the College ensure all error reports are reviewed and followed up on timely to ensure students information is being properly reported to NSLDS. Additionally, we recommend the college review its policies and procedures and training processes to ensure reporting is happening in a timely manner.
Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). 1) The College will correct the enrollment discrepancies that were reported/uncovered in the audit process.
2) The College will review its existing reporting process for enrollment to the National Clearinghouse.
3) The College will regularly cross reference National Clearinghouse reporting to ensure accurate transfer into NSLDS.
4) The College will address any issues with NSLDS reporting carryover/transfer with NSLDS staff support.
Anticipated Completion Date: Corrections to the students’ enrollment errors will be addressed by March 31, 2024.
Name(s) and Title(s) of contact person(s) responsible for correction action:
Tim Barshinger, Assistant Vice-president of Student Enrollment Services