Finding Text
2023-002 SPECIAL TEST – ENROLLMENT REPORTING
Federal Agency: U.S. Department of Education
Federal Program Title: Student Financial Assistance Cluster
ALN Numbers: 84.007 – Federal Supplemental Education Opportunity Grants
84.033 – Federal Work-Study Program
84.063 – Federal Pell Grant
84.268 – Federal Direct Loans
Award Period: July 1, 2022 to June 30, 2023
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matter
Criteria or specific requirement: 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)
(OMB No.1845-0035). Institutions are required to design and implement internal control structures to
ensure compliance with requirements of assistance programs (2 CFR 200.303).
Condition: During our testing, we on instance noted that the effective date of enrollment and enrollment
status did not match between NSLDS and the Institutions records.
Questioned costs: None
Context: A statistically valid sample of 40 students was selected for testing of the institutional enrollment
records for comparison to NSLDS records, as required by the Department of Education. One of the
students selected for testing had an enrollment status change date improperly reported to NSLDS.
Cause: The District inadvertently entered the improper data in the internal record keeping systems and
transmitted this date to NSLDS.
Effect: The improper documentation over these compliance requirements provides an opportunity for
noncompliance.
Repeat Finding: The finding is not a repeat finding.
Recommendation: We recommend the District design controls to ensure an adequate documentation
of control and review of student records to determine they are appropriately reflecting the proper status.
Views of responsible officials: There is no disagreement with the audit finding.