Finding 514530 (2024-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-12-16
Audit: 332834
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The College failed to upload any enrollment data to the NSLDS for fiscal year 2024.
  • Impacted Requirements: Institutions must report and certify student enrollment statuses to comply with federal funding requirements.
  • Recommended Follow-Up: Correct fiscal year 2023 errors promptly and upload the 2024 enrollment data to NSLDS.

Finding Text

Federal Program Information: Funding agency: Department of Education Title: Student Finanical Assistance Cluster ALN: 84.007, 84.033 and 84.063 Award year and number: 2024 Criteria or Specific Requirement: Institutions are required to report enrollment information under the Pell grant via the National Student Loan Data System (NSLDS). Institutions must review, update, and certify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSAP) website. Condition: The College has not uploaded any data to the NSLDS during fiscal year 2024. Context: Auditor requested the enrollment history for several students and the College was not able to provide updated enrollment history reports. NSLDS has been updated through June 30, 2023. Questioned Costs: None Effect: The College did not have proper internal controls over the enrollment reporting requirement of the Cluster and failed to properly report enrollment information to NSLDS. Cause: The College has to correct the fiscal year 2023 errors identfied by NSLDS. When these errors are corrected the NSLDS will allow the College to upload the 2024 data. Repeat: No Auditor's Recommendation: We recommend the College correct the fiscal year 2023 errors as soon as possible and upload the 2024 data. View of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.

Corrective Action Plan

To address this issue and ensure compliance moving forward, the following steps will be implemented: a. Establishing Strong Internal Controls o Develop and document clear policies and procedures related to the area of concern. o Designate a compliance checklist for National Student Clearinghouse to ensure all steps are followed. o Conduct regular internal reviews to identify and correct potential discrepancies. b. Training and Awareness o Provide comprehensive training sessions for all relevant personnel on reports for the National Student Clearinghouse. o Maintain attendance records and training materials to document the completion of training. c. Monitoring and Accountability o Assign a dedicated staff member to oversee the adherence to new procedures. Jackie De Los Santos will upload the data on the 15th of every month. Angela Salmeron will then update the data on the Clearinghouse site by the 28th of every month. Angel Gladue will double check the work of Angela Salmeron by the 1st of every month. o Utilize software or tracking tools to monitor compliance and flag potential issues. o Develop a system for employees to report concerns or questions about compliance processes. Person Responsible: Angel Gladue will oversee the implementation and execution of the corrective action plan. This individual will also ensure that all training sessions are completed and properly documented and will serve as the point of contact for internal reviews and audits. Timing for Implementation: The corrective action plan will be implemented immediately, with a target completion date of February 15, 2025. All fiscal records 2023, 2024, plus fiscal 2025 will be reviewed, corrected, and uploaded by this date to ensure compliance prior to the next audit. Follow-Up: Progress will be monitored on a monthly basis to ensure timely implementation. Adjustments will be made as needed to address any unforeseen challenges during the corrective action process.

Categories

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

Other Findings in this Audit

  • 514531 2024-001
    Material Weakness
  • 514532 2024-001
    Material Weakness
  • 1090972 2024-001
    Material Weakness
  • 1090973 2024-001
    Material Weakness
  • 1090974 2024-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
15.027 Assistance to Tribally Controlled Community Colleges and Universities $5.70M
84.063 Federal Pell Grant Program $2.54M
84.031 Higher Education_institutional Aid $2.03M
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $1.86M
47.076 Education and Human Resources $838,367
84.250 American Indian Vocational Rehabilitation Services $810,456
15.028 Tribally Controlled Community College Endowments $686,804
84.101 Career and Technical Education - Grants to Native Americans and Alaska Natives $527,713
10.500 Cooperative Extension Service $375,787
84.299 Indian Education -- Special Programs for Indian Children $356,453
84.042 Trio_student Support Services $222,063
84.048 Career and Technical Education -- Basic Grants to States $200,805
15.026 Indian Adult Education $196,605
10.222 Tribal Colleges Endowment Program $162,618
47.079 Office of International Science and Engineering $105,347
84.002 Adult Education - Basic Grants to States $102,161
10.221 Tribal Colleges Education Equity Grants $84,580
15.108 Indian Employment Assistance $73,403
45.024 Promotion of the Arts_grants to Organizations and Individuals $55,286
84.007 Federal Supplemental Educational Opportunity Grants $55,179
15.032 Indian Economic Development $46,495
45.311 Native American and Native Hawaiian Library Services $45,791
10.303 Integrated Programs $40,000
84.033 Federal Work-Study Program $27,555
93.859 Promote the Survival and Continuing Vitality of Native American Languages $26,803
47.070 Computer and Information Science and Engineering $16,843
10.517 Tribal Colleges Extension Programs $15,248
93.307 Minority Health and Health Disparities Research $12,887
15.657 Endangered Species Conservation Ð Recovery Implementation Funds $6,677
84.425 Education Stabilization Fund $4,900
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4,860
10.415 Rural Rental Housing Loans $4,593
43.008 Education $4,250
84.U01 Administrative Allowance $2,417