Finding 504026 (2024-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-10-29
Audit: 326409
Organization: Carleton College (MN)

AI Summary

  • Core Issue: There are significant deficiencies in internal controls regarding timely and accurate reporting of student enrollment status changes to NSLDS.
  • Impacted Requirements: Regulations require enrollment status changes to be reported within 30 or 60 days, with accurate effective dates and timely corrections for any reporting errors.
  • 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, 2023 to June 30, 2024 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 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. 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: Yes 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. 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, 2023 to June 30, 2024 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 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. 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: Yes 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.

Categories

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

Other Findings in this Audit

  • 504025 2024-001
    Significant Deficiency Repeat
  • 504027 2024-001
    Significant Deficiency Repeat
  • 504028 2024-001
    Significant Deficiency Repeat
  • 504029 2024-002
    Significant Deficiency
  • 1080467 2024-001
    Significant Deficiency Repeat
  • 1080468 2024-001
    Significant Deficiency Repeat
  • 1080469 2024-001
    Significant Deficiency Repeat
  • 1080470 2024-001
    Significant Deficiency Repeat
  • 1080471 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $3.88M
84.063 Federal Pell Grant Program $1.96M
84.038 Federal Perkins Loan Program $1.34M
47.049 Mathematical and Physical Sciences $777,089
47.050 Geosciences $539,590
84.042 Trio Student Support Services $374,555
84.033 Federal Work-Study Program $337,142
84.007 Federal Supplemental Educational Opportunity Grants $285,616
93.865 Child Health and Human Development Extramural Research $160,439
93.866 Aging Research $137,402
93.173 Research Related to Deafness and Communication Disorders $130,939
47.070 Computer and Information Science and Engineering $72,414
81.049 Office of Science Financial Assistance Program $70,996
47.075 Social, Behavioral, and Economic Sciences $48,258
47.083 Integrative Activities $32,035
43.001 Science $26,116
15.944 Natural Resource Stewardship $22,410
47.U05 National Science Foundation $19,773
47.076 Stem Education (formerly Education and Human Resources) $16,627
45.169 Promotion of the Humanities Office of Digital Humanities $16,222
47.041 Engineering $14,073
10.U31 National Science Foundation $12,836
43.008 Office of Stem Engagement (ostem) $8,662
43.004 National Science Foundation $8,542
47.074 Biological Sciences $6,982
45.149 Promotion of the Humanities Division of Preservation and Access $5,604
94.026 Americorps National Service and Civic Engagement Research Competition 94.026 $3,659
10.937 Partnerships for Climate-Smart Commodities $3,542
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $1,925
21.027 Coronavirus State and Local Fiscal Recovery Funds $196