Finding 512132 (2024-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-11-25
Audit: 329878
Organization: Connors State College (OK)

AI Summary

  • Core Issue: The College failed to accurately report student enrollment changes to the National Student Loan Data System (NSLDS).
  • Impacted Requirements: This affects compliance with 34 CFR 685.309(b) and 2 CFR 200.303 regarding accurate reporting and internal controls.
  • Recommended Follow-Up: The College should review and improve its reporting processes to ensure accurate submissions to NSLDS.

Finding Text

Federal Agency US Department of Education Federal Program Name Student Financial Assistance Cluster Assistance Listing Number 84.007, 84.038, 84.063, 84.268 Federal Award Identification Number and Year P007A233410 - 2024, P033A233410 - 2024, P063P232032 - 2024, P268K24032 - 2024 Pass-Through Agency (if applicable) N/A Pass-Through Number(s) (if applicable) N/A Award Period 7/1/2023-6/30/2024 Compliance Requirement Affected Special Test and Provisions Type of Finding Internal Control Significant Deficiency Document judgment for your assessment Control finding did not result in material questioned costs-therefore we will document as a SD. Additionally qualitatively failure did not have material impact on compliance. Compliance Not Material Document judgment for your assessment Not greater than 5% and not a systemic failure Criteria or specific requirement "The Code of Federal Regulations, 34 CFR 685.309(b), states the school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. " Condition The College did not properly report student enrollment changes for students who received federal student aid to the National Student Loan Data System (NSLDS). Questioned costs: N/A Known Likely Context During our testing of 40 students, we identified 3 students that did not have their Program enrollment reported to NSLDS and 3 students that had Program enrollment effective dates that did not match institutional records. Cause The College didn't have proper procedures in place to verify students' status in NSLDS matched the institutions records accurately. Effect The College was not in compliance with the requirements to properly report student enrollment data correctly. Incorrect dates submitted to NSLDS may be used to determine the grace period for the repayment and interest of outstanding Title IV student loans. Repeat Finding No Recommendation We recommend the College review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported accurately.

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Reporting Significant Deficiency

Other Findings in this Audit

  • 512118 2024-001
    Significant Deficiency
  • 512119 2024-002
    Significant Deficiency
  • 512120 2024-003
    Significant Deficiency
  • 512121 2024-004
    Significant Deficiency
  • 512122 2024-001
    Significant Deficiency
  • 512123 2024-002
    Significant Deficiency
  • 512124 2024-003
    Significant Deficiency
  • 512125 2024-004
    Significant Deficiency
  • 512126 2024-001
    Significant Deficiency
  • 512127 2024-002
    Significant Deficiency
  • 512128 2024-003
    Significant Deficiency
  • 512129 2024-004
    Significant Deficiency
  • 512130 2024-005
    Significant Deficiency
  • 512131 2024-001
    Significant Deficiency
  • 512133 2024-003
    Significant Deficiency
  • 512134 2024-004
    Significant Deficiency
  • 512135 2024-006
    Significant Deficiency
  • 1088560 2024-001
    Significant Deficiency
  • 1088561 2024-002
    Significant Deficiency
  • 1088562 2024-003
    Significant Deficiency
  • 1088563 2024-004
    Significant Deficiency
  • 1088564 2024-001
    Significant Deficiency
  • 1088565 2024-002
    Significant Deficiency
  • 1088566 2024-003
    Significant Deficiency
  • 1088567 2024-004
    Significant Deficiency
  • 1088568 2024-001
    Significant Deficiency
  • 1088569 2024-002
    Significant Deficiency
  • 1088570 2024-003
    Significant Deficiency
  • 1088571 2024-004
    Significant Deficiency
  • 1088572 2024-005
    Significant Deficiency
  • 1088573 2024-001
    Significant Deficiency
  • 1088574 2024-002
    Significant Deficiency
  • 1088575 2024-003
    Significant Deficiency
  • 1088576 2024-004
    Significant Deficiency
  • 1088577 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $4.90M
84.268 Federal Direct Student Loans $3.67M
84.042 Trio Student Support Services $422,247
84.031 Higher Education Institutional Aid $393,682
21.027 Coronavirus State and Local Fiscal Recovery Funds $269,421
93.493 Congressional Directives $247,250
93.558 Temporary Assistance for Needy Families $120,329
84.007 Federal Supplemental Educational Opportunity Grants $116,303
84.033 Federal Work-Study Program $103,605
93.575 Child Care and Development Block Grant $81,053
84.048 Career and Technical Education -- Basic Grants to States $41,222