Finding Text
Federal Agency: US Department of Education
Federal Program Name: Student Financial Assistance Cluster
Assistance Listing Number: 84.063, 84.007, & 84.033
Federal Award Identification Number and Year: P063P221353-2023, P007A221190-2023, &
P033A221190-2023
Award Period: July 1, 2022 to June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure accuracy and completeness of NLSDS enrollment reporting.
Condition & Context: The College did not have a formal documented review process in place to ensure NSLDS enrollment files were reviewed prior to submitting to the National Student Clearinghouse.
Questioned costs: None.
Cause: The review process is currently undocumented and is only communicated verbally.
Effect: Failure to properly review NSLDS enrollment reporting files could result in inaccurate or incomplete data being transmitted.
Repeat Finding: No.
Recommendation: The College should implement formal review procedures to document that the NSLDS enrollment files reviews are being performed to correct errors in a timely manner and to minimize the likelihood of errors going undetected.
Views of responsible officials: Management agrees with this finding.