Finding Text
2023-001
Agencies: U.S Department of Education
Federal Assistance Listing Number:, 84.038, 84.063, 84.007, 84.033, and 84.268
Programs: Student financial assistance cluster
Finding Type: Noncompliance and significant deficiency in internal control over compliance relating to special tests
Criteria: The College is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that Department of Education (DOE) considers high risk.
Statement of Condition: Management's review of the enrollment reporting did not detect errors on certain student data elements. Certain student records within the NSLDS were identified with inaccurate data elements.
Questioned Costs: The amount of questioned costs could not be determined.
Context: Fifteen students were identified with inaccurate data elements reported out of a total of 46 students tested.
Cause: The College’s internal control over compliance did not detect and correct the errors. The preparer did not update the student’s status into NSLDS resulting in inaccuracies in significant Campus-Level and Program-Level enrollment data elements that DOE considers high risk.
Effect: The College incorrectly reported certain Campus-Level and Program-Level records in NSLDS which is information that DOE considers high risk and the Institute’s internal controls over compliance did not detect and correct the errors.
Recommendation: We recommend management review and enhance its review policies and procedures surrounding enrollment reporting submissions to ensure the accuracy of data elements reported to DOE. A review performed by an appropriate individual separate from the preparer prior to the submission of the enrollment reports to NSLDS may improve the accuracy of enrollment reporting.
Management Response: Management is in agreement with the finding. The student enrollment status for the identified students were corrected in September 2023 by the Registrar's Office. Management is reviewing policies and procedures to verify that enrollment status reported to the National Student Clearinghouse is correctly reflected within NSLDS.