2022-002 ? National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063, 84.268 Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a roster file. The school is required to report enrollment status at both the school and program level. The school is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. An academic program is defined as the combination of the school?s Office of Postsecondary Education Identification (OPEID) number and the program?s Classification of Instructional Program (CIP) code, credential level, and published program length. ED requires the University to report changes in enrollment status and indicate the date that the changes occurred (34 CFR 685.309). Condition: During our testing, we noted instances where student enrollment status changes and/or effective date of status changes were incorrectly reported to the NSLDS. Questioned Costs: None Context: Out of a sample of 40 students selected for testing, we noted the following: ? 2 students were reported with the incorrect enrollment status at both the campus and program levels. ? 1 student was reported with the incorrect enrollment status effective date at both the campus and program levels. Cause: Due to turnover in the Registrar?s office, status changes were not reported accurately to the NSLDS. Effect: Inaccurate reporting to the NSLDS can result in incorrect determination of when the students? grace period should begin. Repeat Finding: Yes, 2021-001. Recommendation: We recommend the University review its policies and procedures to ensure accurate effective dates are reported in both the campus and program level records submitted to the NSLDS. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
2022-004 ? Return of Title IV (R2T4) Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.268 Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Per Department of Education (ED) regulations, an institution must calculate the amount of earned Title IV funds by applying a percentage to the total amount of Title IV program assistance that was disbursed and that could have been disbursed. An institution must return to ED unearned funds for which it is responsible when determination is made of a student?s withdrawal (34 CFR 668.22(g)). Condition: During our testing it was noted that the incorrect amount was inputted into the R2T4 calculation for Parent Plus net disbursement. Questioned Costs: $158 Context: During our testing, we noted 1 out of 7 instances where the University mistakenly put the gross amount disbursed for Parent Plus instead of the net amount disbursed into the R2T4 calculation. Cause: There was an input error in the R2T4 calculation. Effect: The University did not complete an accurate calculation as defined by Federal Regulations. Repeat Finding: No. Recommendation: We recommend the University review all R2T4 calculations to ensure the correct net disbursed amounts are entered for all Title IV aid. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
2022-003 ? Perkins Loan Record Retention Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.038 Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Institutions must retain original or true and exact copies of promissory and master promissory notes (MPN), repayment records, and cancellation and deferment requests for each Perkins loan made. Disbursement records, electronic authentication and signature records for loans made with an MPN must also be retained by the institution (34 CFR 674.19(e)). Condition: During our testing, we noted an instance where the University was unable to locate the MPN for a student with an open Perkins loan. Questioned Costs: None. Context: During our testing, we noted that the University was unable to provide an MPN for 1 student out of 30 students tested. Cause: Improper record retention procedures for MPNs. Effect: The University is not in compliance with Department of Education regulations. Repeat Finding: Yes, 2021-005. Auditors? Recommendation: We recommend the University evaluate its procedures around the retention of Perkins loans records to ensure that all records for open loans are being properly maintained. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
2022-002 ? National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063, 84.268 Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a roster file. The school is required to report enrollment status at both the school and program level. The school is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. An academic program is defined as the combination of the school?s Office of Postsecondary Education Identification (OPEID) number and the program?s Classification of Instructional Program (CIP) code, credential level, and published program length. ED requires the University to report changes in enrollment status and indicate the date that the changes occurred (34 CFR 685.309). Condition: During our testing, we noted instances where student enrollment status changes and/or effective date of status changes were incorrectly reported to the NSLDS. Questioned Costs: None Context: Out of a sample of 40 students selected for testing, we noted the following: ? 2 students were reported with the incorrect enrollment status at both the campus and program levels. ? 1 student was reported with the incorrect enrollment status effective date at both the campus and program levels. Cause: Due to turnover in the Registrar?s office, status changes were not reported accurately to the NSLDS. Effect: Inaccurate reporting to the NSLDS can result in incorrect determination of when the students? grace period should begin. Repeat Finding: Yes, 2021-001. Recommendation: We recommend the University review its policies and procedures to ensure accurate effective dates are reported in both the campus and program level records submitted to the NSLDS. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
2022-002 ? National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063, 84.268 Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a roster file. The school is required to report enrollment status at both the school and program level. The school is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. An academic program is defined as the combination of the school?s Office of Postsecondary Education Identification (OPEID) number and the program?s Classification of Instructional Program (CIP) code, credential level, and published program length. ED requires the University to report changes in enrollment status and indicate the date that the changes occurred (34 CFR 685.309). Condition: During our testing, we noted instances where student enrollment status changes and/or effective date of status changes were incorrectly reported to the NSLDS. Questioned Costs: None Context: Out of a sample of 40 students selected for testing, we noted the following: ? 2 students were reported with the incorrect enrollment status at both the campus and program levels. ? 1 student was reported with the incorrect enrollment status effective date at both the campus and program levels. Cause: Due to turnover in the Registrar?s office, status changes were not reported accurately to the NSLDS. Effect: Inaccurate reporting to the NSLDS can result in incorrect determination of when the students? grace period should begin. Repeat Finding: Yes, 2021-001. Recommendation: We recommend the University review its policies and procedures to ensure accurate effective dates are reported in both the campus and program level records submitted to the NSLDS. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
2022-004 ? Return of Title IV (R2T4) Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.268 Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Per Department of Education (ED) regulations, an institution must calculate the amount of earned Title IV funds by applying a percentage to the total amount of Title IV program assistance that was disbursed and that could have been disbursed. An institution must return to ED unearned funds for which it is responsible when determination is made of a student?s withdrawal (34 CFR 668.22(g)). Condition: During our testing it was noted that the incorrect amount was inputted into the R2T4 calculation for Parent Plus net disbursement. Questioned Costs: $158 Context: During our testing, we noted 1 out of 7 instances where the University mistakenly put the gross amount disbursed for Parent Plus instead of the net amount disbursed into the R2T4 calculation. Cause: There was an input error in the R2T4 calculation. Effect: The University did not complete an accurate calculation as defined by Federal Regulations. Repeat Finding: No. Recommendation: We recommend the University review all R2T4 calculations to ensure the correct net disbursed amounts are entered for all Title IV aid. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
2022-003 ? Perkins Loan Record Retention Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.038 Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Institutions must retain original or true and exact copies of promissory and master promissory notes (MPN), repayment records, and cancellation and deferment requests for each Perkins loan made. Disbursement records, electronic authentication and signature records for loans made with an MPN must also be retained by the institution (34 CFR 674.19(e)). Condition: During our testing, we noted an instance where the University was unable to locate the MPN for a student with an open Perkins loan. Questioned Costs: None. Context: During our testing, we noted that the University was unable to provide an MPN for 1 student out of 30 students tested. Cause: Improper record retention procedures for MPNs. Effect: The University is not in compliance with Department of Education regulations. Repeat Finding: Yes, 2021-005. Auditors? Recommendation: We recommend the University evaluate its procedures around the retention of Perkins loans records to ensure that all records for open loans are being properly maintained. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.
2022-002 ? National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063, 84.268 Award Period: 7/1/2021 ? 6/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a roster file. The school is required to report enrollment status at both the school and program level. The school is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. An academic program is defined as the combination of the school?s Office of Postsecondary Education Identification (OPEID) number and the program?s Classification of Instructional Program (CIP) code, credential level, and published program length. ED requires the University to report changes in enrollment status and indicate the date that the changes occurred (34 CFR 685.309). Condition: During our testing, we noted instances where student enrollment status changes and/or effective date of status changes were incorrectly reported to the NSLDS. Questioned Costs: None Context: Out of a sample of 40 students selected for testing, we noted the following: ? 2 students were reported with the incorrect enrollment status at both the campus and program levels. ? 1 student was reported with the incorrect enrollment status effective date at both the campus and program levels. Cause: Due to turnover in the Registrar?s office, status changes were not reported accurately to the NSLDS. Effect: Inaccurate reporting to the NSLDS can result in incorrect determination of when the students? grace period should begin. Repeat Finding: Yes, 2021-001. Recommendation: We recommend the University review its policies and procedures to ensure accurate effective dates are reported in both the campus and program level records submitted to the NSLDS. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.