Finding 580420 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-12-12
Audit: 6259
Organization: MacOmb Community College (MI)

AI Summary

  • Core Issue: One student’s attendance change was not reported to NSLDS on time, violating reporting guidelines.
  • Impacted Requirements: The College must report status changes within 30 days or submit a roster within 60 days, as per the Uniform Guidance Compliance Supplement.
  • Recommended Follow-Up: Ensure consistent application of enrollment reporting procedures to avoid future delays in status reporting.

Finding Text

2023-001 Special Tests and Provisions - Enrollment Reporting Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Student Financial Assistance Cluster; U.S. Department of Education; Assistance Listing Numbers 84.007, 84.033, 84.063, and 84.268; Award Numbers P007A222037, P033A222037, P063P220561, and P268K230561. Criteria. The Uniform Guidance Compliance Supplement provides guidance that a College should report status changes to the National Student Loan Data System (NSLDS) within 30 days whenever a student's attendance changes, unless a roster will be submitted within 60 days. Condition. We noted that one student out of a testing population of two was not reported timely to NSLDS and did not have the correct status change reported. Cause. This condition was caused by an oversight in applying the College's enrollment reporting procedures. Effect. As a result of this condition, the College was exposed to an increased risk that incorrect and untimely information would be reported to NSLDS. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College consistently apply their enrollment reporting procedures to prevent untimely status change reporting in the future. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.

Categories

Reporting Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 3975 2023-001
    Significant Deficiency
  • 3976 2023-001
    Significant Deficiency
  • 3977 2023-001
    Significant Deficiency
  • 3978 2023-001
    Significant Deficiency
  • 580417 2023-001
    Significant Deficiency
  • 580418 2023-001
    Significant Deficiency
  • 580419 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $19.61M
84.268 Federal Direct Student Loans $5.21M
84.425 Education Stabilization Fund $1.60M
84.007 Federal Supplemental Educational Opportunity Grants $970,410
84.116 Fund for the Improvement of Postsecondary Education $378,516
47.076 Education and Human Resources $207,580
17.258 Wia Adult Program $132,362
17.289 Community Project Funding/congressionally Directed Spending $80,966
12.002 Procurement Technical Assistance for Business Firms $59,057
17.268 H-1b Job Training Grants $48,768
84.033 Federal Work-Study Program $29,324
16.710 Public Safety Partnership and Community Policing Grants $11,831
14.218 Community Development Block Grants/entitlement Grants $11,304
84.048 Career and Technical Education -- Basic Grants to States $9,088
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $4,335
17.285 Apprenticeship USA Grants $1,127