Finding Text
2022-002 Direct Program ? U.S. Department of Education Federal Financial Assistance Listing # 84.063, 84.007, 84.268, 84.033 Student Financial Assistance Cluster Special Tests and Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR Section 690.83(b)(2), 34 CFR 682.610, and 34 CFR 685.309 states that institutions are responsible for the timely and accurate review, updates, and verification of student enrollment statuses, program information, and effective dates. Condition: During our testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment information submitted to the central processor did not agree with the College?s enrollment records. Cause: The College?s existing control procedures for reporting the information to the central processor was not sufficiently designed to detect inaccurate information submitted to the central processor. Effect: The College reported incorrect information to the central processor. Questioned Costs: None noted. Context/Sampling: A non-statistical sample of 60 students were tested out of a total of 1,502 students that had student status changes during the year. Repeat Finding from Prior Year: Yes. See finding 2021-004 in prior year. Recommendation: Management should review the current control process over enrollment reporting to ensure that accurate information is submitted to the central processor. Views of Responsible Officials: Management agrees with the finding.