Finding 499263 (2023-001)

Significant Deficiency

Requirement

Questioned Costs

Year

2023

Accepted

2024-09-28

Audit: 322077

Organization: Baptist Health (AR)

Auditor: Forvis Mazars LLP

AI Summary

Core Issue: The College failed to report student enrollment status changes accurately and on time to the NSLDS.
Impacted Requirements: Compliance with enrollment reporting regulations (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309).
Recommended Follow-Up: Update reporting controls and ensure the Financial Aid Director confirms monthly submissions with the Registrar to meet deadlines.

Finding Text

U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.007 Federal Supplemental Educational Opportunity Grants; Assistance Listing No. 84.063 Federal Pell Grant Program; Assistance Listing No. 84.268 Federal Direct Student Loans Program Year 2023 Criteria: Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition: The College's processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned Costs: None. Context: Out of the population of 336 students with student attendance changes, a sample of 25 students was selected for testing. Our sampling method was not, and was not intended to be, statistically valid. The College did not report the address change within 60 days for one student, and the College did not ensure submission of enrollment status changes within 60 days for two students. Effect: The College reported incorrect data for students' status changes and did not report the status changes timely. Cause: The College’s processes did not ensure status changes were reported timely and accurately. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the finding. Financial Aid Director will begin receiving email correspondence regarding enrollment report submission due dates from the National Student Clearinghouse. They will then confirm with the Registrar that the report was submitted by the due date each month. This will implement controls to ensure timely submission of address changes and enrollment reporting in the less than the 60-day requirement.

Corrective Action Plan

Responsible Party: Kristin Waddell, Registrar and Coordinator of Enrollment Services, Christy Garrett-Jones, Financial Aid Director Phone Number: 501-202-7457 Audit Period Ending: December 31, 2023 Audit Firm: Forvis Mazars, LLP Federal Program: Student Financial Assistance Program Assistance Listing Numbers: 84.007, 84.063, 84.268 Federal Agency: U.S. Department of Education Finding – Enrollment Reporting The College did not report the address change within 60 days for 1 student, and the College did not ensure submission of enrollment status changes within 60 days for 2 students. Comments on the Finding and Recommendation Management is in agreement with this finding and the related recommendation. Action(s) Taken or Planned on the Finding Financial Aid Director will begin receiving email correspondence regarding enrollment report submission due dates from the National Student Clearinghouse. They will then confirm with the Registrar that the report was submitted by the due date each month. This will implement controls to ensure timely submission of address changes and enrollment reporting in the less than the 60-day requirement. Estimated completion date for the above mentioned corrective action is October 31, 2024.

Other Findings in this Audit

499264 2023-001

Significant Deficiency
499265 2023-001

Significant Deficiency
499266 2023-002

Material Weakness
499267 2023-002

Material Weakness
499268 2023-002

Material Weakness
1075705 2023-001

Significant Deficiency
1075706 2023-001

Significant Deficiency
1075707 2023-001

Significant Deficiency
1075708 2023-002

Material Weakness
1075709 2023-002

Material Weakness
1075710 2023-002

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
97.036	Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters)	$103.92M
93.498	Provider Relief Fund (prf) and American Rescue Plan (arpa) Rural Distribution	$29.15M
84.268	Federal Direct Student Loans	$2.68M
84.063	Federal Pell Grant Program	$1.23M
93.889	Covid-19 National Bioterrorism Hospital Preparedness Program	$1.13M
93.575	Child Care and Development Block Grant	$1.08M
93.391	Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises	$155,340
32.005	Universal Service Fund - Rural Health Care	$142,406
93.301	Small Rural Hospital Improvement Grant Program	$30,872
84.007	Federal Supplemental Educational Opportunity Grants	$29,125