Pratt Community College

AL# 84.425 E & F, U.S. Department of Education, Education Stabilization Fund, All Open Grants Condition: Pratt Community College did not post the quarterly student and institutional reports by the deadline and was missing required data on the College?s website. Criteria: Per the Federal Register 2020-19041, the following information must appear in a format and location that is easily accessible to the public. This information must also be updated no later than 10 days after the end of each calendar quarter (September 30, December 31, March 31, and June 30) thereafter, unless the Secretary specifies an alternative method of reporting: (1) An acknowledgement that the institution signed and returned to the Department the Certification and Agreement and the assurance that the institution has used the applicable amount of funds designated under the CRRSAA and ARP (a)(1) and (a)(4) programs to provide Emergency Financial Aid Grants to Students. (2) The total amount of funds that the institution will receive or has received from the Department pursuant to the institution's Certification and Agreement for Emergency Financial Aid Grants to Students under the CRRSAA and ARP (a)(1) and (a)(4) programs. (3) The total amount of Emergency Financial Aid Grants distributed to students under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)(1) and (a)(4) subprograms as of the date of submission (i.e., as of the initial report and every calendar quarter thereafter). (4) The estimated total number of students at the institution that are eligible to receive Emergency Financial Aid Grants to Students under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)(1) and (a)(4) subprograms. (5) The total number of students who have received an Emergency Financial Aid Grant to students under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)(1) and (a)(4) subprograms. (6) The method(s) used by the institution to determine which students receive Emergency Financial Aid Grants and how much they would receive under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)(1) and (a)(4) subprograms. (7) Any instructions, directions, or guidance provided by the institution to students concerning the Emergency Financial Aid Grants. Questioned Cost: None noted. Context: During testing, it was noted that out of a sample size of four quarterly reports, all four reports weren?t uploaded to the College?s website within 10 days of quarter end and two of the four reports were missing or had incorrect data (#3 and #4). The sample sizes were determined based upon the guidelines provided by the AICPA which was not a statistically valid sample. Cause: The College was unaware of the change in the reporting requirements. Effect: The College could provide the public with information related to the student and institution that could be inaccurate or incomplete. Recommendations: We recommend that the College stay up to date on the requirements for all grants, specifically COVID-19 grants. As these grant requirements have been changing over time. Views of Responsible Officials (Unaudited): Pratt Community College will begin a review and approval process of all data for the quarterly reporting required for HEERF funds to include all involved personnel including Controller, Financial Aid Director, and VP Finance and Operations. The College will institute a documentation process to better identify exact dates that quarterly reports are uploaded to the Pratt Community College web site. All required quarterly reports are currently on the College's web site. College staff have attended Department of Education webinar on quarterly reporting.

Finding #: 2019-001 - Significant Deficiency: CFDA #84.063: Student Financial Aid Cluster (Federal Pell Grant Program), U.S. Department of Education, all open grant awards Condition: One student?s status was not updated and reported within the required 60 days to the National Student Clearing House (NSC). Criteria: Under, 34 CFR 690.83 (b)(2), 34 CFR 682.610, and 34 CFR 685.309, 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 National Student Loan Data System (NSLDS) website. At minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that the NSLDS sends a roster file to the school or its third-party servicer. Questioned Costs: None were noted. Context: One of the 16 students selected for testing who graduated, received a certificate and/or withdrew during the 2018-2019 school year, or one of 152 total students with status changes during the 2018-2019 school year. The sample size was determined based upon guidelines provided by the AICPA which was not a statistically valid sample. Cause: The student was not included in the initial roster submission of May 2019 graduates only file to NSC. Since the student was not reported, the NSC converted the status of the student to withdrawn after the Fall 2019 first-of-term enrollment roster was submitted. Once the incorrect recorded status was identified, the College corrected the student?s status at the NSLDS website. Effect: Failure to report the status of a student within 60 days could result in inappropriate decisions or communications regarding student financial aid. Recommendations: We recommend the College implement controls to ensure timeliness of reporting student?s change in status to the NSLDS website. Views of Responsible Officials/Corrective Action Plan (Unaudited): Award postings to the National Student Clearing House (NSC) will be reviewed on a monthly basis by the Data Coordinator to ensure NSC reporting is timely and accurate. The Data Coordinator will audit the awards posted each month, when the monthly enrollment files are compiled. The Data Coordinator will provide monthly to Financial Aid for review the enrollment files prior to submission to the NSC and provide a copy of the monthly audit of awards.

GSA_MIGRATION