Finding 395509 (2023-005)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-04-30
Audit: 305169
Organization: Arkansas Baptist College (AR)

AI Summary

  • Core Issue: ABC failed to report changes in student enrollment status within the required sixty-day timeframe, leading to noncompliance with federal regulations.
  • Impacted Requirements: Title IV Regulations mandate timely reporting to the guarantee agency, National Student Clearinghouse, and NSLDS for students who change their enrollment status.
  • Recommended Follow-Up: ABC should establish and implement policies to ensure accurate and timely reporting of student enrollment status moving forward.

Finding Text

Audit Finding Reference Number 2023 – 005 – Student Status Confirmation Report Federal Program and Specific Federal Award Identification CFDA Title and Number 84.268 Federal Direct Student Loans (Direct) Federal Award Number June 30, 2023 Federal Agencies U.S. Department of Education Pass-Through Entity Not applicable Criteria Title IV Regulations, 34 CFR Section 682.610 (c) (i) (ii) (iii) stipulated that if a university discovers that a loan has been made to or on behalf of a student who enrolled at that school, but who has ceased to be enrolled on at least a half-time basis; a student who has been accepted for enrollment at that school, but who failed to enroll on at least a half-time basis for the period for which the loan was intended, or a full-time student who has ceased to be enrolled on a full-time basis, ABC must notify the guarantee agency, the National Student Clearinghouse and/or the National Student Loan Data System (NSLDS). Schools are required to report enrollment data at least every sixty (60) days. Conditions and Contexts I noted during my audit twenty-two (22) students out of twenty-seven (27) tested whose change in enrollment status was reported correctly in the NSLDS system; however, the students’ status change was reported greater than the every sixty (60) days timeframe . Cause It appears that ABC did not properly report the student’s enrollment status to the guarantee agency, National Student Clearinghouse, and/or NSLDS. Questioned Costs For purposes of this condition, I do not have any questioned costs. Effect Noncompliance with federal regulations. ABC did not properly report the student’s status to the guarantee agency, National Student Clearinghouse, and/or NSLDS. Repeat Finding Yes. See Schedule of Prior Year Audit Finding 2022-005. Recommendation I recommend that ABC determine the student’s proper enrollment status and report the accurate status to the guarantee agency, National Student Clearinghouse, and/or NSLDS. Management’s Response Management concurs with this finding. The College will set policies, procedures and practices in place and adhere to ensure that changes in students’ enrollment are reported accurately and timely as defined in the Federal guidelines. Responsible Administrators: Director of Financial Aid & Registrar Effective: Immediately and ongoing

Corrective Action Plan

Management concurs with this finding. The College will set policies, procedures and practices in place and adhere to ensure that changes in students’ enrollment are reported accurately and timely as defined in the Federal guidelines. Responsible Administrators: Director of Financial Aid & Registrar Effective: Immediately and ongoing

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Other Findings in this Audit

  • 395503 2023-002
    Material Weakness Repeat
  • 395504 2023-002
    Material Weakness Repeat
  • 395505 2023-003
    Material Weakness Repeat
  • 395506 2023-003
    Material Weakness Repeat
  • 395507 2023-004
    Material Weakness
  • 395508 2023-004
    Material Weakness
  • 395510 2023-006
    Material Weakness Repeat
  • 395511 2023-007
    Material Weakness
  • 395512 2023-007
    Material Weakness
  • 395513 2023-008
    Material Weakness Repeat
  • 395514 2023-008
    Material Weakness Repeat
  • 395515 2023-009
    Material Weakness Repeat
  • 395516 2023-010
    Material Weakness Repeat
  • 395517 2023-010
    Material Weakness Repeat
  • 395518 2023-010
    Material Weakness Repeat
  • 395519 2023-010
    Material Weakness Repeat
  • 395520 2023-010
    Material Weakness Repeat
  • 395521 2023-010
    Material Weakness Repeat
  • 395522 2023-010
    Material Weakness Repeat
  • 395523 2023-011
    Material Weakness
  • 971945 2023-002
    Material Weakness Repeat
  • 971946 2023-002
    Material Weakness Repeat
  • 971947 2023-003
    Material Weakness Repeat
  • 971948 2023-003
    Material Weakness Repeat
  • 971949 2023-004
    Material Weakness
  • 971950 2023-004
    Material Weakness
  • 971951 2023-005
    Material Weakness Repeat
  • 971952 2023-006
    Material Weakness Repeat
  • 971953 2023-007
    Material Weakness
  • 971954 2023-007
    Material Weakness
  • 971955 2023-008
    Material Weakness Repeat
  • 971956 2023-008
    Material Weakness Repeat
  • 971957 2023-009
    Material Weakness Repeat
  • 971958 2023-010
    Material Weakness Repeat
  • 971959 2023-010
    Material Weakness Repeat
  • 971960 2023-010
    Material Weakness Repeat
  • 971961 2023-010
    Material Weakness Repeat
  • 971962 2023-010
    Material Weakness Repeat
  • 971963 2023-010
    Material Weakness Repeat
  • 971964 2023-010
    Material Weakness Repeat
  • 971965 2023-011
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $1.86M
84.031 Higher Education_institutional Aid $1.78M
84.268 Federal Direct Student Loans $1.31M
84.425 Education Stabilization Fund $530,103
84.027 Special Education_grants to States $156,155
84.047 Trio_upward Bound $137,441
84.033 Federal Work-Study Program $63,376
84.007 Federal Supplemental Educational Opportunity Grants $34,642