Finding 670533 (2022-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-22

AI Summary

  • Core Issue: Coffeyville Community College lacks proper internal controls for timely and accurate enrollment reporting to NSLDS, leading to errors in student status submissions.
  • Impacted Requirements: Institutions must report enrollment changes within 15 days and maintain accurate records to ensure student eligibility for financial aid programs.
  • Recommended Follow-Up: Develop clear policies and provide training for staff on enrollment reporting, along with an oversight process to ensure compliance and accuracy.

Finding Text

Finding: 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Information of Federal Program: Student Financial Aid Cluster Federal Pell Grant Program ? CFDA No. 84.063 Federal Direct Student Loans ? CFDA No. 84.268 Criteria: Under the Pell grant and ED loan programs, institutions must complete and return within 15 days the Enrollment Reporting roster file [formerly the Student Status Confirmation Report (SSCR)] placed in their Student Aid Internet Gateway (SAIG) (OMB No. 1845-0002) mailboxes sent by ED via NSLDS (OMB No. 1845-0035). The institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website (Pell, 34 CFR 690.83(b)(2); FFEL, 34 CFR 682.610; Direct Loan, 34 CFR 685.309). Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. NSLDS will send a Late Enrollment Reporting notification e-mail if no updates are received by batch or online within 22 days after the date the roster was sent to the school. The Enrollment Reporting Summary Report (SCHER1) on the NSLDS website can be created at the request of the institution. It shows the dates the roster files were sent and returned, the number of errors, date and number of online updates, and the number of late enrollment reporting notifications sent for overdue Enrollment Reporting rosters. Condition: During our testing of the enrollment reporting, it was noted that Coffeyville Community College did not have internal controls of reporting changes in student status? to NSLDS. Cause: The College did not have proper training that allowed for changes in the Federal reporting regulations and the creation of an error summary report to process all errors in a timely manner. Effect or Potential Effect: A student?s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies to FFEL Program loan holders by ED. Enrollment Reporting in a timely and accurate manner is critical for effective management of the programs. Questioned Costs: None Context: During our testing of the enrollment reporting process, it was noted that Coffeyville Community College?s internal controls over enrollment reporting broke down after there was a change in the reporting process. Two (2) of forty (40) files tested, changes to a student?s status was either incorrectly submitted or batch errors were not timely corrected. Repeat Finding: No Recommendation: Policies and procedures should be written to provide additional training and oversight of staff responsible for enrollment reporting. We recommend the College establish an oversight process that includes additional controls necessary until staff are fully trained in the area of enrollment reporting. Views of responsible officials and planned corrective action: Management is in agreement and will implement a Corrective Action Plan, see page 64 of the current year audit.

Categories

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

Other Findings in this Audit

  • 94091 2022-001
    Material Weakness
  • 94092 2022-001
    Material Weakness
  • 94093 2022-001
    Material Weakness
  • 670534 2022-001
    Material Weakness
  • 670535 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $4.13M
84.268 Federal Direct Student Loans $1.31M
84.048 Career and Technical Education -- Basic Grants to States $104,143
84.007 Federal Supplemental Educational Opportunity Grants $56,700
84.033 Federal Work-Study Program $4,125
84.063 Federal Pell Grant Program $2,780