Finding 403032 (2023-001)

Material Weakness
Requirement
ALN
Questioned Costs
-
Year
2023
Accepted
2024-06-26
Audit: 310169
Auditor: Kpmg LLP

AI Summary

  • Core Issue: 29 discrepancies were found in reporting key data elements to the COD system for 40 students, including disbursement, enrollment, and academic end dates.
  • Impacted Requirements: The inaccuracies affect compliance with reporting requirements, as these are critical data elements that must be accurately submitted to the COD.
  • Recommended Follow-up: Strengthen data reconciliation controls to ensure accurate and timely reporting to the COD system.

Finding Text

Condition Found: For 12 students out of 40 selected for testwork, the institution inaccurately reported their date of disbursement of the award to the COD system, which represents one out of the six required data elements to be reported to the COD. The differences in disbursement dates ranged from 1 to 4 days. For 2 students out of 40 selected for testwork, the institution inaccurately reported the date of enrollment of the student to the COD system, which represents one out of the six required data elements to be reported to the COD. The differences in enrollment dates were 3 days. For 15 students out of 40 selected for testwork, the institution inaccurately reported the Academic End dates of the student to the COD system, which represents one out of the six required data elements to be reported to the COD. However, the differences in academic end dates ranged from 1 to 75 days, the majority of which were within 1 to 2 days, 1 sample was had a 46-day variance, 1 sample had a 74-day variance and the 1 sample had a 75-day variance. Out of the 29 discrepancies identified above, 9 of the samples had inaccurate data for 2 elements (disbursement date and academic end date) and the remaining samples had inaccurate data for 1 element each. Cause and Possible Asserted Effect: The institution’s control to reconcile the data between the institution’s records and COD system did not operate consistently to ensure accurate data is reported to COD on a timely basis.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 403028 2023-001
    Material Weakness
  • 403029 2023-002
    Material Weakness
  • 403030 2023-003
    Significant Deficiency
  • 403031 2023-004
    Significant Deficiency
  • 403033 2023-002
    Material Weakness
  • 403034 2023-003
    Significant Deficiency
  • 403035 2023-004
    Significant Deficiency
  • 979470 2023-001
    Material Weakness
  • 979471 2023-002
    Material Weakness
  • 979472 2023-003
    Significant Deficiency
  • 979473 2023-004
    Significant Deficiency
  • 979474 2023-001
    Material Weakness
  • 979475 2023-002
    Material Weakness
  • 979476 2023-003
    Significant Deficiency
  • 979477 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $18.50M
93.498 Covid-19 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $11.78M
84.268 Federal Direct Student Loans $1.46M
84.063 Federal Pell Grant Program $560,876
16.575 Crime Victim Assistance $187,865
20.941 Strenthening Mobility and Revolutionizing Transportation (smart) Grants Program $83,709
93.898 Virginia Department of Health – Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $67,600
93.U01 Civil Monetary Penalty Funds $60,300
93.470 Alzheimer's Disease Program Initiative $42,424
93.969 Geriatric Workforce Enhancement Program $6,094
16.582 Crime Victim Assistance/discretionary Grants $6,042