Finding 620494 (2022-003)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-06-14
Audit: 47493
Auditor: Moss Adams LLP

AI Summary

  • Core Issue: The College has a significant deficiency in internal controls over compliance, leading to late reporting of student status changes to the NSLDS.
  • Impacted Requirements: Compliance with Pell Grant reporting deadlines as outlined in 34 CFR Section 690.83(b)(2) has not been met, affecting the accuracy of enrollment information.
  • Recommended Follow-Up: Enhance policies for timely status updates, provide staff training on compliance responsibilities, and implement internal monitoring controls to ensure accurate reporting to NSLDS.

Finding Text

FINDING 2022-003 ? Special Tests and Provisions - Enrollment Reporting Significant Deficiency in Internal Control over Compliance Student Financial Assistance Cluster U.S. Department of Education Assistance Listing Number: 84.063 Federal Program Name: Federal Pell Grant Program Award Year: 2021-22 Criteria: Pell Grant, Section 34 CFR Section 690.83(b) (2) An institution shall submit, in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information the Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct. The National Student Loan Data System (NSLDS) is the Department of Education?s (ED) centralized database for students? enrollment information. It is the College?s responsibility to update this information timely and accurately. Effective January 12, 2023; NSLDS has published issues with the enrollment reporting website, affecting submissions from July 19, 2022 to February 28, 2023, thus those have been removed from the condition and context section. The College determines how often it receives the Enrollment Reporting roster file with the default set at every 60 days. The College has engaged the National Student Clearinghouse's (NSC) services to assist with the reporting of student's status changes and degrees to the NSLDS. Condition and context: In our audit sample of 25 items, which included 12 withdrawals and 13 graduated students, 11 status changes were reported late to NSLDS. Our sample was selected using a random sampling methodology, from a population of 104 withdrawals, and 174 graduates. Subsequently, the withdrawn or graduated student status was corrected for the sampled students, but not within the required timeframe. Questioned costs: None Effect: This information is utilized by ED, the Federal Direct Loan program, lenders, and other institutions to determine in-school status. American Samoa Community College doesn?t participate in loan programs, which limits the effect of non-compliance. Cause: This occurred because of a lack of control in place to monitor for compliance. Repeat finding: Yes, 2021-003. Recommendation: We recommend the College follow and enhance existing policies to ensure all student changes in status are identified timely and submitted accurately within the required time frame. Furthermore, we recommend the College educate staff involved in the process regarding the Enrollment Reporting compliance responsibilities and the consequences of inaccurate reporting to the NSLDS via the NSC. This policy should specifically address the personnel assigned to various tasks (data entry and review). Opportunities for additional NSC training in this area and others are available through the NSC?s Clearinghouse Academy page. Lastly, we recommend the College establish an internal monitoring control whereby a designated individual with NSLDS access, spot-checks the status updates on NSLDS on a sample basis so as to internally audit the submissions. Views of responsible officials and planned corrective actions: NSLDS Plan and Corrective Actions: The Financial Aid Coordinator (control #1, with FA Officer as alternate) has been assigned to transmit the bi-monthly Enrollment Report roster. The control #1 reviews the roster and performs data entry, status updates and submission by the 15th of the reporting month. On the 1st of every nonreporting month, control #1 will review and report any enrollment status changes before the 15th. Counselor III (control #2) is assigned to monitor and spot check the status updates on NSLDS after the 25th of every month to internally audit the submissions. The policy will ensure all student changes in status are identified, updated and submitted timely and accurately. ASCC FAO participates in Federal Student Aid (FSA) training and conferences regarding NSLDS updates, changes and functionality. FAO also subscribes to the Weekly Knowledge Center Updates from FSA Partner Connect. ASCC is a member of the National Association of Student Financial Aid Administrators (NASFAA). All of these resources provide access and education in the process of enrollment reporting and compliance, as well as responsibilities and consequences of inaccurate reporting. Controls (#1 and #2) shall be included accordingly in the job descriptions of the Financial Aid Coordinator and Counselor III as well as the Financial Aid Standard Operating Procedures for consistency in compliance and reporting. Graduates: Students who graduate will be updated into NSLDS within one week after graduation. Official / Unofficial Withdrawal: All Withdrawals must then be reported to NSLDS within 45 days. Anticipated completion of the corrective action is expected by June 2023.

Categories

Student Financial Aid Reporting Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking Special Tests & Provisions Internal Control / Segregation of Duties

Other Findings in this Audit

  • 44051 2022-005
    Significant Deficiency
  • 44052 2022-003
    Significant Deficiency Repeat
  • 44053 2022-004
    Significant Deficiency Repeat
  • 44054 2022-004
    Significant Deficiency Repeat
  • 44055 2022-002
    Significant Deficiency Repeat
  • 44056 2022-002
    Significant Deficiency Repeat
  • 44057 2022-002
    Significant Deficiency Repeat
  • 44058 2022-004
    Significant Deficiency Repeat
  • 620493 2022-005
    Significant Deficiency
  • 620495 2022-004
    Significant Deficiency Repeat
  • 620496 2022-004
    Significant Deficiency Repeat
  • 620497 2022-002
    Significant Deficiency Repeat
  • 620498 2022-002
    Significant Deficiency Repeat
  • 620499 2022-002
    Significant Deficiency Repeat
  • 620500 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $4.73M
84.425 Education Stabilization Fund $3.29M
15.875 Economic, Social, and Political Development of the Territories $1.69M
10.511 Smith-Lever Funding (various Programs) $1.18M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $907,355
10.664 Cooperative Forestry Assistance $384,851
84.027 Special Education_grants to States $311,332
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $268,951
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $255,407
84.002 Adult Education - Basic Grants to States $207,328
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $197,023
10.322 Distance Education Grants for Institutions of Higher Education in Insular Areas $151,022
59.037 Small Business Development Centers $139,003
84.007 Federal Supplemental Educational Opportunity Grants $134,519
47.076 Education and Human Resources $131,573
93.612 Native American Programs $114,417
10.308 Resident Instruction Grants for Insular Area Activities $78,908
10.514 Expanded Food and Nutrition Education Program $75,048
84.033 Federal Work-Study Program $48,965
93.310 Trans-Nih Research Support $33,769
15.945 Cooperative Research and Training Programs ? Resources of the National Park System $22,733
10.229 Extension Collaborative on Immunization Teaching & Engagement $21,335
93.569 Community Services Block Grant $16,452
15.630 Coastal Program $12,478
11.473 Office for Coastal Management $10,000
66.716 Research, Development, Monitoring, Public Education, Training, Demonstrations, and Studies $7,568
93.630 Developmental Disabilities Basic Support and Advocacy Grants $6,309
93.791 Money Follows the Person Rebalancing Demonstration $6,062