FAC Explorer

Finding 3985 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2023-12-12
Audit: 6287
Organization: Carleton College (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The Department of Education found a significant deficiency in internal controls regarding timely reporting of student enrollment status changes to NSLDS.
  • Impacted Requirements: Regulations require enrollment status updates within 30 days, or 60 days if included in a scheduled transmission, along with accurate effective dates and timely corrections.
  • Recommended Follow-Up: The Institute should review and improve its reporting procedures to ensure compliance with NSLDS requirements.

Finding Text

Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 2 out of 40 students tested did not have their enrollment status timely updated from full time to graduate in NSLDS. Questioned Costs: None reported Context: There was a miscommunication between Carleton and the National Student Clearinghouse as to the status of these students that were marked as complete. Cause: The College’s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause the students to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Department of Education Carleton College respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT There were no findings in the current year that require corrective action plan. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF EDUCATION 2023-001 Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.007, 84.0033, 84.063, 84.268 Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have developed additional validation steps to confirm that the status of every student who has completed their program and graduated is accurately reflected at both the National Student Clearinghouse and at NSLDS. Name(s) of the contact person(s) responsible for corrective action: Theresa Rodriguez Planned completion date for corrective action plan: 9/30/2023 If the Department of Education has questions regarding this plan, please call Theresa Rodriguez, Registar at 507-222-4290.

Categories

Student Financial Aid Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 3986 2023-001
    Significant Deficiency
  • 3987 2023-001
    Significant Deficiency
  • 3988 2023-001
    Significant Deficiency
  • 3989 2023-001
    Significant Deficiency
  • 580427 2023-001
    Significant Deficiency
  • 580428 2023-001
    Significant Deficiency
  • 580429 2023-001
    Significant Deficiency
  • 580430 2023-001
    Significant Deficiency
  • 580431 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $3.59M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.69M
84.038 Federal Perkins Loan Program $1.78M
84.063 Federal Pell Grant Program $1.50M
84.033 Federal Work-Study Program $337,142
84.042 Trio_student Support Services $329,614
47.049 Mathematical and Physical Sciences $289,382
84.007 Federal Supplemental Educational Opportunity Grants $285,616
47.070 Computer and Information Science and Engineering $188,766
93.865 Child Health and Human Development Extramural Research $116,383
93.866 Aging Research $113,051
45.164 Promotion of the Humanities_public Programs $99,040
93.173 Research Related to Deafness and Communication Disorders $94,539
47.075 Social, Behavioral, and Economic Sciences $89,868
43.001 Science $35,217
47.050 Geosciences $33,699
47.076 Education and Human Resources $32,781
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $30,573
84.425 Education Stabilization Fund $27,110
21.027 Coronavirus State and Local Fiscal Recovery Funds $27,029
47.083 Integrative Activities $26,901
43.008 Education $15,964
47.041 Engineering $13,293
81.049 Office of Science Financial Assistance Program $9,013
45.169 Promotion of the Humanities_office of Digital Humanities $4,509
43.004 Aeronautics, Recovery Act $4,233
94.026 National Service and Civic Engagement Research Competition $4,142
47.074 Biological Sciences $3,222
15.944 Natural Resource Stewardship $2,576