Finding Text
2022-007 (2021-005) ? Special Tests and Provisions ? Enrollment Reporting ? Material Weakness and Material Noncompliance (Modified and Repeated) Federal Program Information Funding Agency: U.S. Department of Education Federal Award Agreement Number: Not Applicable Award Year: All Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Pass-through Agency: Not Applicable, Direct Program Pass-through Identification Number: Not Applicable, Direct Program Condition - The College does not have effective controls over this compliance requirement, which resulted in the College not notifying the Department of Education and NSLDS of changes in student status in a timely and accurate manner. We noted the following instances of noncompliance: ? For nine of 60 students tested, the Student had status information included in Banner but no information was included on the NSLDS report. ? For one of 60 students tested, the student?s program on the NSLDS report did not match that listed in Banner. ? For one of 60 students tested, the student?s degree type on the NSLDS report did not match that listed in Banner. ? For 24 of 60 students tested, the student?s time status on the NSLDS report did not match that listed in Banner. ? For 51 of 60 students tested, the roster was not submitted within 15 days.As noted in the prior year audit management response, the College did not anticipate this finding would be resolved during fiscal year 2022 as they did not know of the issue until late into the fiscal year. Criteria - Per 2 CFR 200.303(a), an entity must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the entity is managing the Federal awards in compliance with statutes, regulations, and the terms and conditions of the award. In addition, the Department of Education relies on institution?s enrollments reports to determine a student?s enrollment status based on reductions or increases in attendance levels, withdrawals, graduations or approved leaves-of-absence. According to 34 CFR 690.83(b)(2) and 685.309, the College is required to submit changes in student attendance to the National Student Loan Data System (NSLDS) at a minimum of every 60 days. Questioned Costs - Not applicable. Effect - This resulted in inaccurate enrollment reporting during the year, which may cause a student?s status to be incorrect for extended periods of time. As a result, the College did not promptly notify Department of Education, lenders, or NSLDS of changes in student status in a timely and accurate manner. Cause - The College did not have controls in place to help follow the appropriate procedures in accordance with enrollment reporting requirements.