Finding 620289 (2022-007)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-02-07
Audit: 46666
Organization: Community Christian College (CA)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The College has a material weakness in internal controls and is not complying with federal enrollment reporting requirements for financial aid programs.
  • Impacted Requirements: Enrollment information for Pell grants and Direct Loans must be accurately reported to NSLDS, including timely updates on student statuses and program details.
  • Recommended Follow-Up: Establish a process to regularly review and verify enrollment data to ensure compliance with NSLDS reporting standards.

Finding Text

Special Tests and Provisions ? Enrollment Reporting Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.033, 84.063, and 84.032 Federal Agency: U.S. Department of Education (ED) Direct funded by the U.S. Department of Education (ED) Type of Finding: Material Weakness in Internal Control and Noncompliance Criteria or Specific Requirements OMB Compliance Supplement, OMB No. 1845-0035 ? Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (NSLDS). Institutions 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 which the financial aid administrator can access for the auditor. The data on the institutions? Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information: ?Campus Level? and ?Program Level?, both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition Material Weakness ? During testing over the NSLDS reporting requirements, the following deficiencies were noted: ? 3 of 60 students program begin dates were not accurately reported on NSLDS (enrollment date per student accounts do not agree to begin date per NSLDS). ? 9 of 60 students certification dates exceeded the 60-day timing requirement. ? 53 of 60 student effective dates were not accurately reported as NSLDS (dates of change do not agree to effective dates). ? 53 of 60 student enrollment statuses were not accurately reported on NSLDS (status per student accounts do not agree to status per NSLDS). ? The College failed to provide NSLDS documentation for 23 of 60 students. Questioned Costs There are no questioned costs associated with the noncompliance. Context The College disbursed financial aid to approximately 346 students that required student enrollment and program enrollment reporting to NSLDS. A nonstatistical sample of 60 students out of 346 students were selected for enrollment reporting testing. Effect The College is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The College did not report enrollment information for students under the Pell Grant and Direct Loan Programs via NSLDS timely or accurately. Repeat Finding (Yes or No) No Recommendation The College should implement a process to 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.

Categories

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

Other Findings in this Audit

  • 43834 2022-004
    Material Weakness
  • 43835 2022-005
    Significant Deficiency
  • 43836 2022-006
    Significant Deficiency
  • 43837 2022-007
    Material Weakness
  • 43838 2022-008
    Significant Deficiency
  • 43839 2022-004
    Material Weakness
  • 43840 2022-005
    Significant Deficiency
  • 43841 2022-006
    Significant Deficiency
  • 43842 2022-007
    Material Weakness
  • 43843 2022-008
    Significant Deficiency
  • 43844 2022-004
    Material Weakness
  • 43845 2022-005
    Significant Deficiency
  • 43846 2022-006
    Significant Deficiency
  • 43847 2022-007
    Material Weakness
  • 43848 2022-008
    Significant Deficiency
  • 43849 2022-004
    Material Weakness
  • 43850 2022-005
    Significant Deficiency
  • 43851 2022-006
    Significant Deficiency
  • 43852 2022-007
    Material Weakness
  • 43853 2022-008
    Significant Deficiency
  • 620276 2022-004
    Material Weakness
  • 620277 2022-005
    Significant Deficiency
  • 620278 2022-006
    Significant Deficiency
  • 620279 2022-007
    Material Weakness
  • 620280 2022-008
    Significant Deficiency
  • 620281 2022-004
    Material Weakness
  • 620282 2022-005
    Significant Deficiency
  • 620283 2022-006
    Significant Deficiency
  • 620284 2022-007
    Material Weakness
  • 620285 2022-008
    Significant Deficiency
  • 620286 2022-004
    Material Weakness
  • 620287 2022-005
    Significant Deficiency
  • 620288 2022-006
    Significant Deficiency
  • 620290 2022-008
    Significant Deficiency
  • 620291 2022-004
    Material Weakness
  • 620292 2022-005
    Significant Deficiency
  • 620293 2022-006
    Significant Deficiency
  • 620294 2022-007
    Material Weakness
  • 620295 2022-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $2.11M
84.268 Federal Direct Student Loans $1.87M
84.425 Education Stabilization Fund $244,993
84.007 Federal Supplemental Educational Opportunity Grants $8,225
84.033 Federal Work-Study Program $3,592