Finding 588207 (2023-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-02-05
Audit: 15590
Organization: Swarthmore College (PA)

AI Summary

  • Core Issue: The school reported inconsistent enrollment effective dates for one student, leading to potential inaccuracies in data submitted to the NSLDS.
  • Impacted Requirements: Compliance with U.S. Department of Education regulations requiring accurate reporting of student enrollment data at both the program and campus levels.
  • Recommended Follow-Up: The College should review and improve its policies and procedures for submitting enrollment data to the NSLDS to ensure accuracy and completeness.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063, 84.268 Award Period: 7/1/2022 – 6/30/2023 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file. The school is required to report enrollment status at both the school and program level. The school is required to report changes in the student’s enrollment status, the effective date of the status and an anticipated completion date. An academic program is defined as the combination of your school’s Office of Postsecondary Education Identification (OPEID) number and the program’s Classification of Instructional Program (CIP) code, credential level, and published program length. The ED requires institutions to report changes in enrollment status and indicate the date that the changes occurred. (34 CFR 685.309) Condition: Enrollment effective dates reported at the program and campus level did not agree. Questioned costs: N/A Context: We noted one student out of a sample of fifteen students tested whose program level enrollment effective date did not agree to the effective date at the campus level. Cause: There was a defect in the report utilized by the College to submit the enrollment information to the NSLDS. Effect: Inaccurate reporting to the NSLDS can result in incorrect determination of when the student’s grace period should begin. Repeat Finding: No. Recommendation: We recommend the College evaluate its policies and procedures in overseeing submissions to the NSLDS. In addition, we recommend the College review its policies and procedures on reporting enrollment information to the NSLDS to ensure all relevant information is being captured on reports utilized to submit data to the NSLDS. Views of responsible officials: There is no disagreement with the audit finding.

Categories

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

Other Findings in this Audit

  • 11760 2023-001
    Significant Deficiency
  • 11761 2023-001
    Significant Deficiency
  • 11762 2023-001
    Significant Deficiency
  • 11763 2023-001
    Significant Deficiency
  • 11764 2023-001
    Significant Deficiency
  • 11765 2023-002
    Significant Deficiency
  • 11766 2023-002
    Significant Deficiency
  • 588202 2023-001
    Significant Deficiency
  • 588203 2023-001
    Significant Deficiency
  • 588204 2023-001
    Significant Deficiency
  • 588205 2023-001
    Significant Deficiency
  • 588206 2023-001
    Significant Deficiency
  • 588208 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $3.04M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.04M
84.063 Federal Pell Grant Program $1.84M
93.396 Cancer Biology Research $238,337
84.033 Federal Work-Study Program $235,684
84.007 Federal Supplemental Educational Opportunity Grants $204,389
93.113 Environmental Health $178,509
47.049 Mathematical and Physical Sciences $159,951
84.038 Perkins Loan Program $123,587
96.007 Social Security_research and Demonstration $87,264
11.609 Measurement and Engineering Research and Standards $82,342
47.076 Education and Human Resources $79,260
45.149 Promotion of the Humanities_division of Preservation and Access $73,695
47.079 Office of International Science and Engineering $57,360
84.305 Education Research, Development and Dissemination $49,790
93.855 Allergy, Immunology and Transplantation Research $36,337
43.001 Science $14,386
45.169 Promotion of the Humanities_office of Digital Humanities $12,786
81.049 Office of Science Financial Assistance Program $10,334
93.859 Biomedical Research and Research Training $10,131
47.074 Biological Sciences $9,704
81.135 Advanced Research Projects Agency - Energy $690
47.050 Geosciences $15