Finding 622493 (2022-002)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-01-30
Audit: 52256
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The District failed to accurately report student enrollment statuses to NSLDS, with discrepancies found in 1 out of 60 cases tested.
  • Impacted Requirements: Compliance with federal enrollment reporting requirements under the OMB Compliance Supplement is not being met.
  • Recommended Follow-Up: Strengthen internal controls to ensure accurate reporting of withdrawal dates to NSLDS.

Finding Text

Program Name: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.033, 84.007, 84.063, and 84.268 Federal Agency: U.S. Department of Education (ED) Pass-Through Entity: Direct Funded 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 Federal family Education Loan (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 institution?s 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 Significant Deficiency in Internal Control over Compliance ? During testing over the NSLDS reporting requirements, the following instance was noted: 1. The student enrollment history per the college?s Banner system did not match the enrollment status reported to NSLDS for 1 of 60 students tested. Questioned Costs There are no questioned costs associated with this finding. Context The District disbursed approximately $4,908,526 in federal financial aid to students in the 2021-2022 fiscal year. Effect The District is not in compliance with the Federal enrollment reporting requirements described in the OMB Compliance Supplement. Cause The District does not appear to have controls in place to ensure withdrawal dates are being properly reported to NSLDS. Repeat Finding (Yes or No) Yes. See prior year finding 2021-007 in the summary schedule of prior year audit findings. Recommendation The District should strengthen internal controls to ensure that withdrawal dates are being properly reported to NSLDS.

Categories

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

Other Findings in this Audit

  • 46051 2022-002
    Significant Deficiency Repeat
  • 46052 2022-002
    Significant Deficiency Repeat
  • 46053 2022-002
    Significant Deficiency Repeat
  • 46054 2022-002
    Significant Deficiency Repeat
  • 622494 2022-002
    Significant Deficiency Repeat
  • 622495 2022-002
    Significant Deficiency Repeat
  • 622496 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $4.32M
21.027 Coronavirus State and Local Fiscal Recovery Funds $404,550
84.268 Federal Direct Student Loans $353,057
84.425 Education Stabilization Fund $241,312
84.047 Trio_upward Bound $177,591
84.007 Federal Supplemental Educational Opportunity Grants $167,948
93.558 Temporary Assistance for Needy Families $102,359
84.048 Career and Technical Education -- Basic Grants to States $101,196
84.033 Federal Work-Study Program $63,075
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $56,659
93.658 Foster Care_title IV-E $41,283
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $22,500
93.575 Child Care and Development Block Grant $10,350
10.558 Child and Adult Care Food Program $10,185