Finding 90882 (2022-005)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-27
Audit: 79889
Organization: Presentation College (SD)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: There are significant deficiencies in internal controls over enrollment reporting for federal student aid programs, leading to incorrect data submissions.
  • Impacted Requirements: Compliance with 34 CFR section 685.309, which mandates accurate administrative and fiscal controls for enrollment reporting.
  • Recommended Follow-Up: Strengthen data entry controls in the financial aid and registrar's offices and implement a monitoring system to ensure accurate reporting of status changes.

Finding Text

2022-005 Department of Education Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program 2021-2022 Award Year Special Tests and Provisions ? Enrollment Reporting Significant Deficiency in Internal Controls over Compliance Criteria: 34 CFR section 685.309 sets forth the criteria for administrative and fiscal control and fund accounting requirements for Presentation College?s participation in the Direct loan program with regard to enrollment reporting requirements. Condition: During testing of enrollment reporting, the following deficiencies were noted: ?1 of 81 students was reported to NSDLS with incorrect effective dates. ?3 of 81 students were reported to NSLDS with incorrect status changes. ?9 of 81 students were reported to NSLDS with incorrect program begin dates. Cause: For other reporting issues, errors in information were caused by entry errors by the various departments for incorrect dates or programs. That information is then used to report to NSLDS, so information was reported incorrectly. Effect: The errors result in information being reported incorrectly. Questioned Costs: None. Context/Sampling: A nonstatistical sample of 60 students out of 393 students with a change in status were selected for testing of enrollment reporting requirement. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the financial aid and registrar?s offices review controls over information being entered into the software for dates and other academic information that is required to be reported to ensure that status changes and other academic information is accurately reported. We also recommend that a monitoring system be put into place to track status changes and reporting of those status changes that can be monitored by financial aid or the registrar?s office. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Finding 2022-005 Special Tests and Provisions ? Enrollment Reporting Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing of enrollment reporting, the following deficiencies were noted: ? 1 of 81 students was reported to NSDLS with incorrect effective dates. ? 3 of 81 students were reported to NSLDS with incorrect status changes. ? 9 of 81 students were reported to NSLDS with incorrect program begin dates. Responsible Individuals: Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has noted the high error rate and taken steps to improve review of reporting student enrollment information to NSDLS. The external review planned for the Spring term will also address this high error rate. Anticipated Completion Date: Ongoing.

Categories

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

Other Findings in this Audit

  • 88179 2022-003
    Significant Deficiency Repeat
  • 88180 2022-006
    Significant Deficiency Repeat
  • 88181 2022-007
    Significant Deficiency
  • 90879 2022-002
    Material Weakness Repeat
  • 90880 2022-003
    Significant Deficiency Repeat
  • 90881 2022-004
    Significant Deficiency Repeat
  • 90883 2022-006
    Significant Deficiency Repeat
  • 90884 2022-007
    Significant Deficiency
  • 90885 2022-006
    Significant Deficiency Repeat
  • 90886 2022-007
    Significant Deficiency
  • 90887 2022-002
    Material Weakness Repeat
  • 90888 2022-003
    Significant Deficiency Repeat
  • 90889 2022-005
    Significant Deficiency
  • 90890 2022-006
    Significant Deficiency Repeat
  • 90891 2022-007
    Significant Deficiency
  • 90892 2022-008
    Significant Deficiency
  • 90893 2022-010
    Significant Deficiency
  • 90894 2022-009
    Significant Deficiency
  • 90895 2022-010
    Significant Deficiency
  • 90896 2022-002
    Material Weakness Repeat
  • 664621 2022-003
    Significant Deficiency Repeat
  • 664622 2022-006
    Significant Deficiency Repeat
  • 664623 2022-007
    Significant Deficiency
  • 667321 2022-002
    Material Weakness Repeat
  • 667322 2022-003
    Significant Deficiency Repeat
  • 667323 2022-004
    Significant Deficiency Repeat
  • 667324 2022-005
    Significant Deficiency
  • 667325 2022-006
    Significant Deficiency Repeat
  • 667326 2022-007
    Significant Deficiency
  • 667327 2022-006
    Significant Deficiency Repeat
  • 667328 2022-007
    Significant Deficiency
  • 667329 2022-002
    Material Weakness Repeat
  • 667330 2022-003
    Significant Deficiency Repeat
  • 667331 2022-005
    Significant Deficiency
  • 667332 2022-006
    Significant Deficiency Repeat
  • 667333 2022-007
    Significant Deficiency
  • 667334 2022-008
    Significant Deficiency
  • 667335 2022-010
    Significant Deficiency
  • 667336 2022-009
    Significant Deficiency
  • 667337 2022-010
    Significant Deficiency
  • 667338 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $3.85M
84.063 Federal Pell Grant Program $1.04M
84.425 Covid - 19, Education Stabilization Fund $579,418
84.038 Federal Perkins Loan Program $380,225
84.425 Covid -19 - Education Stabilization Fund $85,050
84.007 Federal Supplemental Educational Opportunity Grants $63,316
84.033 Federal Work-Study Program $45,246
21.019 Covid - 19 Coronavirus Relief Fund $32,978