Finding 45185 (2022-004)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 44253
Organization: Tabor College, Inc. (KS)

AI Summary

  • Core Issue: The College failed to report student enrollment status changes accurately and on time to NSLDS, leading to discrepancies in student information.
  • Impacted Requirements: Regulations require enrollment changes to be reported within 30 or 60 days, with accurate effective dates and timely corrections for errors.
  • Recommended Follow-Up: The College should review and improve its reporting procedures to ensure compliance with NSLDS requirements.

Finding Text

2022-004 National Student Loan Data System (NSLDS) Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 to June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters 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: During our testing, we noted two out of 12 student's effective enrollment date per the institution did not match the student's effective date reported to NSLDS. Additionally, one out of the 12 student's change in status was not reported to NSLDS within 30 days (or 60 days) after school determined the change. One out of the 12 student's enrollment was not certified every 60 days. Lastly, The College had two instances where error records were not corrected and resubmitted within 10 days. Questioned Costs: None Context: We noted discrepancies in the period it took to report changes in enrollment statuses to NSLDS and data reported in NSLDS is supported by the College?s records. Cause: The College?s processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Student Financial Aid Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 45175 2022-002
    Significant Deficiency
  • 45176 2022-003
    Significant Deficiency
  • 45177 2022-004
    Significant Deficiency
  • 45178 2022-007
    Significant Deficiency
  • 45179 2022-002
    Significant Deficiency
  • 45180 2022-003
    Significant Deficiency
  • 45181 2022-004
    Significant Deficiency
  • 45182 2022-007
    Significant Deficiency
  • 45183 2022-002
    Significant Deficiency
  • 45184 2022-003
    Significant Deficiency
  • 45186 2022-007
    Significant Deficiency
  • 45187 2022-002
    Significant Deficiency
  • 45188 2022-003
    Significant Deficiency
  • 45189 2022-004
    Significant Deficiency
  • 45190 2022-007
    Significant Deficiency
  • 45191 2022-002
    Significant Deficiency
  • 45192 2022-003
    Significant Deficiency
  • 45193 2022-004
    Significant Deficiency
  • 45194 2022-007
    Significant Deficiency
  • 45195 2022-005
    Significant Deficiency
  • 45196 2022-006
    Significant Deficiency
  • 45197 2022-005
    Significant Deficiency
  • 45198 2022-006
    Significant Deficiency
  • 621617 2022-002
    Significant Deficiency
  • 621618 2022-003
    Significant Deficiency
  • 621619 2022-004
    Significant Deficiency
  • 621620 2022-007
    Significant Deficiency
  • 621621 2022-002
    Significant Deficiency
  • 621622 2022-003
    Significant Deficiency
  • 621623 2022-004
    Significant Deficiency
  • 621624 2022-007
    Significant Deficiency
  • 621625 2022-002
    Significant Deficiency
  • 621626 2022-003
    Significant Deficiency
  • 621627 2022-004
    Significant Deficiency
  • 621628 2022-007
    Significant Deficiency
  • 621629 2022-002
    Significant Deficiency
  • 621630 2022-003
    Significant Deficiency
  • 621631 2022-004
    Significant Deficiency
  • 621632 2022-007
    Significant Deficiency
  • 621633 2022-002
    Significant Deficiency
  • 621634 2022-003
    Significant Deficiency
  • 621635 2022-004
    Significant Deficiency
  • 621636 2022-007
    Significant Deficiency
  • 621637 2022-005
    Significant Deficiency
  • 621638 2022-006
    Significant Deficiency
  • 621639 2022-005
    Significant Deficiency
  • 621640 2022-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $3.72M
84.268 Federal Direct Student Loans $1.10M
84.425E Heerf Student Aid Portion $882,282
84.038 Federal Perkins Loan Program $405,899
84.425F Heerf Institutional Portion $364,751
84.033 Federal Work-Study Program $104,379
84.007 Federal Supplemental Educational Opportunity Grants $85,765