Finding 393728 (2022-001)

Finding Number: 2022-001 Federal Program: Student Financial Assistance Cluster Federal Award Identification Number and Year: N/A Assistance Listing Number (ALN): 84.063, 84.268 Federal Awarding Agency: U.S. Department of Education Pass-through Entity: None Repeat Finding: Yes Prior Audit Finding Number: 2021-002 Material Weakness and Material Noncompliance – Enrollment Reporting Criteria: Federal Pell Grant Program: An institution shall submit, in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct (34 CFR Section 690.83(b)(2)). Federal Direct Student Loans—Changes in student status are required to be reported to the National Student Loan Data System (NSLDS) within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change (34 CFR Section 685.309(b)). Condition: The College did not accurately and timely report certain campus level and program level data as required for the Pell Grant Program and Federal Direct Student Loans programs. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Of the 60 students tested for campus level and program level reporting, we noted the following: • Enrollment updates were not posted to NSLDS in a timely manner for all 60 students tested. • The enrollment statuses for 57 students were not properly updated in NSLDS and did not agree to institutional records. • The enrollment status effective date for 59 students per NSLDS did not agree with institutional records. • The student’s program start date for 30 students in NSLDS did not agree with institutional records. • 2 students which had an incorrect CIP codes assigned in NSLDS. The College provided NSLDS with monthly student roster batch updates; however, we noted there were unresolved errors in these batch updates for all months in fiscal year 2022. Cause and Effect: The College did not have a process in place to ensure all student status changes and required student information was accurately and timely reported to NSLDS. The College did not have internal controls in place to ensure all roster reporting errors in NSLDS were appropriately resolved. The unresolved errors resulted in student information not being posted to NSLDS. Recommendation: The College should implement controls and processes to ensure that all required campus level and program level information is reported accurately and timely to NSLDS. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.