FAC Explorer

Finding 38832 (2022-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-02-07
Audit: 37923
Organization: The Corporation of Haverford College (PA)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over compliance, specifically regarding the reporting of student enrollment data to the NSLDS.
  • Impacted Requirements: Schools must accurately report student program begin dates to the NSLDS as per federal regulations (34 CFR 685.309(b)).
  • Recommended Follow-Up: The College should review and improve its policies and procedures for reporting enrollment status changes to ensure compliance and accuracy.

Finding Text

2022 ? 001 ? National Student Loan Data Systems (NSLDS) Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster CFDA Number: 84.007. 84.033, 84.038, 84.063, 84.268 Award Period: 7/1/21-6/30/22 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file, including students? programs and the date in which they began the program (34 CFR 685.309(b)). Condition: In our sample of 18 students tested, four students? program begin dates were reported incorrectly to the NSLDS. Questioned Costs: None Context: 4 students out of a sample of 18 status changes selected for testing were reported with the incorrect program begin date. Cause: Program begin dates were reported incorrectly to the NSLDS. Effect: Student enrollment information is not being accurately reported to the NSLDS. Repeat Finding: Yes, prior year finding number 2021-001. Auditors? Recommendation: The College should review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulations. Views of Responsible Officials: See attached corrective action plan.

Corrective Action Plan

2022-001 National Student Loan Data Systems (NSLDS) Enrollment Reporting ? CFDA No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since the College records are correct, we believe this resulted from an incorrect data field extracted during the integration process. The Registrar's Office is working with IITS to update the code generating the extract, as appropriate, so that the Program enrollment status date is equal to the campus-level status date when appropriate. Name(s) of the contact person(s) responsible for corrective action: James Keane, Registrar Planned completion date for corrective action plan: Effective January 2023.

Categories

Student Financial Aid Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 38833 2022-002
    Significant Deficiency
  • 38834 2022-001
    Significant Deficiency Repeat
  • 38835 2022-002
    Significant Deficiency
  • 38836 2022-001
    Significant Deficiency Repeat
  • 38837 2022-002
    Significant Deficiency
  • 38838 2022-001
    Significant Deficiency Repeat
  • 38839 2022-002
    Significant Deficiency
  • 38840 2022-001
    Significant Deficiency Repeat
  • 38841 2022-002
    Significant Deficiency
  • 615274 2022-001
    Significant Deficiency Repeat
  • 615275 2022-002
    Significant Deficiency
  • 615276 2022-001
    Significant Deficiency Repeat
  • 615277 2022-002
    Significant Deficiency
  • 615278 2022-001
    Significant Deficiency Repeat
  • 615279 2022-002
    Significant Deficiency
  • 615280 2022-001
    Significant Deficiency Repeat
  • 615281 2022-002
    Significant Deficiency
  • 615282 2022-001
    Significant Deficiency Repeat
  • 615283 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $2.04M
12.000 Department of Defence $1.30M
84.425E Higher Education Emergency Relief Fund (student Aid Portion) $1.11M
84.425F Higher Education Emergency Relief Fund (institutional Portion) $1.11M
84.063 Federal Pell Grant Program $1.08M
84.007 Federal Supplemental Educational Opportunity Grants $202,469
93.242 Mental Health Research Grants $125,815
84.033 Federal Work-Study Program $117,619
84.038 Federal Perkins Loan Program $117,564
93.172 Human Genome Research $109,208
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $92,804
47.075 Social, Behavioral, and Economic Sciences $92,500
47.074 Biological Sciences $87,504
93.859 Biomedical Research and Research Training $45,902
47.049 Mathematical and Physical Sciences $30,923
43.001 National Aeronautics and Space Administration $26,557
47.070 Computer and Information Science and Engineering $24,950
47.050 Geosciences $15,126
45.169 Promotion of the Humanities_office of Digital Humanities $9,512
84.425C Pass-Through From the Partnership for Academic Library Collaboration & Innovation (palci) $8,357
84.425C Pass-Through From the Pennsylvania Department of Education $2,163