Finding 597885 (2022-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-05

AI Summary

  • Core Issue: The District has significant deficiencies in internal controls over compliance, leading to inaccurate student enrollment data reported to NSLDS.
  • Impacted Requirements: Schools must verify and report student enrollment statuses within specific timeframes as per federal regulations (34 CFR 685.309(b) and 2 CFR 200.303).
  • Recommended Follow-Up: The District should improve its reporting procedures to ensure accurate enrollment information is submitted to NSLDS, addressing the repeat finding.

Finding Text

U.S. Department of Education 2022-001: NSLDS Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Federal Award Identification Number and Year: P007A210605- 2022; P033A210605- 2022; P063P211182- 2022; P268K221182- 2022 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: In accordance with 34 CFR 685.309(b) and the National Student Loan Data System (NSLDS) Enrollment Reporting Guide published by the Department of Education, schools must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. In addition, schools must report enrollment status changes within 30 days of becoming aware of the status change or in its next scheduled enrollment submission if the scheduled submission is within 60 days. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition: During our testing of 40 students, which is a statistically valid sample, we noted 7 instances of late reporting of student status changes, 4 instances where the effective date of a student status change was improperly reported at the campus-level record, 10 instances where the effective date of a student status change was improperly reported at both the campus-level and program-level record, and 1 instance where student?s was not reported for Fall 2021 at both the campus-level and program-level records. Questioned costs: None. Context: Twenty-eight exceptions were noted out of the 40 students tested, which is a statistically valid sample. Cause: The District?s internal controls were not designed to detect the errors. Effect: Inaccurate information is reflected on the NSLDS database. A student?s enrollment data protects the rights of borrowers by ensuring that loan interest subsidies are based on accurate enrollment data, ensures loan repayment dates are accurately based on the last data of attendance, allows in-school deferments to be automatically granted using NSLDS enrollment data, and provides vast amounts of critical data about the effectiveness of Title IV aid programs, including completion data. Repeat Finding: Yes, see Finding 2021-005 Recommendation: We recommend the District review its report procedures to ensure that the enrollment and program information is accurately reported to NSLDS as required by regulations. Views of responsible officials: Management concurs with the finding and plans to correct the finding.

Categories

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

Other Findings in this Audit

  • 21441 2022-001
    Significant Deficiency Repeat
  • 21442 2022-004
    Significant Deficiency
  • 21443 2022-001
    Significant Deficiency Repeat
  • 21444 2022-003
    Significant Deficiency
  • 21445 2022-004
    Significant Deficiency
  • 65268 2022-001
    Significant Deficiency Repeat
  • 65269 2022-003
    Significant Deficiency
  • 65270 2022-004
    Significant Deficiency
  • 65271 2022-001
    Significant Deficiency Repeat
  • 65272 2022-004
    Significant Deficiency
  • 65273 2022-001
    Significant Deficiency Repeat
  • 65274 2022-002
    Significant Deficiency
  • 65275 2022-004
    Significant Deficiency
  • 65276 2022-005
    Material Weakness
  • 597883 2022-001
    Significant Deficiency Repeat
  • 597884 2022-004
    Significant Deficiency
  • 597886 2022-003
    Significant Deficiency
  • 597887 2022-004
    Significant Deficiency
  • 641710 2022-001
    Significant Deficiency Repeat
  • 641711 2022-003
    Significant Deficiency
  • 641712 2022-004
    Significant Deficiency
  • 641713 2022-001
    Significant Deficiency Repeat
  • 641714 2022-004
    Significant Deficiency
  • 641715 2022-001
    Significant Deficiency Repeat
  • 641716 2022-002
    Significant Deficiency
  • 641717 2022-004
    Significant Deficiency
  • 641718 2022-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.063 Pell Grant $6.76M
84.425 Covid-19 Heerf - Student Aid $6.07M
84.425 Covid-19 Heerf - Institutional $5.27M
84.268 William D. Ford Direct Loan Program $751,965
84.048 Perkins Title I-C (basic Grants to States) $405,392
84.007 Supplemental Educational Opportunities Grant (seog) $184,584
84.033 Federal Work Study (fws) $168,340
12.600 California Advanced Defense Ecosystems & National Consortia Effort (cadence) $156,646
93.658 Foster-Kinship Care Education $78,451
12.617 California Advances Supply Chain Analysis & Diversification Effort (cascade) $64,635
93.558 Temporary Assistance for Needy Families (tanf) $62,782
10.558 Child Care Food Program $31,974
84.063 Student Financial Aid Administrative Allowance $8,534
64.028 Veteran Assistance Title 38 $1,650