Finding 512981 (2024-005)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-12-04
Audit: 330798
Organization: Certell, INC (IN)
Auditor: Sikich CPA LLC

AI Summary

  • Core Issue: The institution failed to report enrollment updates for April and June 2024, violating the requirement to respond within fifteen days.
  • Impacted Requirements: This affects compliance with federal reporting standards (34 CFR 685.309) for multiple grant programs.
  • Recommended Follow-Up: Enhance controls over enrollment reporting to prevent future delays and ensure timely updates.

Finding Text

FINDING 2024-005: UNTIMELY ENROLLMENT STATUS REPORTING FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION ALN: 84.063,84.063, 84.268 FEDERAL AWARD YEAR: 2023-2024 Compliance Requirement: Reporting (L.) Criteria: Institutions are required to provide enrollment update responses to the Enrollment Reporting Roster File within fifteen days of receipt (34 CFR 685.309). PROGRAM NAME: FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM, FEDERAL PELL GRANT PROGRAM , FEDERAL DIRECT LOAN PROGRAM ALN: 84.063,84.063, 84.268 FEDERAL AWARD YEAR: 2023-2024 Compliance Requirement: Reporting (L.) Criteria: Institutions are required to provide enrollment update responses to the Enrollment Reporting Roster File within fifteen days of receipt (34 CFR 685.309). Condition: The Institution did not provide an enrollment update response for April and June 2024. We consider this finding to be a significant deficiency. This is a repeat finding of prior year Finding 2023-001. Cause: The condition was caused by issues transferring to a new student information system. Effect: The result is the Department of Education was not made aware of the changes in student statuses in a timely manner. Question Costs: $0 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution increase controls over enrollment reporting. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.

Categories

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

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $1.52M
84.063 Federal Pell Grant Program $1.38M
84.007 Federal Supplemental Educational Opportunity Grants $43,187