Audit 310169

FY End
2023-12-31
Total Expended
$32.79M
Findings
16
Programs
11
Year: 2023 Accepted: 2024-06-26
Auditor: Kpmg LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
403028 2023-001 Material Weakness - ALN
403029 2023-002 Material Weakness - ALN
403030 2023-003 Significant Deficiency - ALN
403031 2023-004 Significant Deficiency - ALN
403032 2023-001 Material Weakness - ALN
403033 2023-002 Material Weakness - ALN
403034 2023-003 Significant Deficiency - ALN
403035 2023-004 Significant Deficiency - ALN
979470 2023-001 Material Weakness - ALN
979471 2023-002 Material Weakness - ALN
979472 2023-003 Significant Deficiency - ALN
979473 2023-004 Significant Deficiency - ALN
979474 2023-001 Material Weakness - ALN
979475 2023-002 Material Weakness - ALN
979476 2023-003 Significant Deficiency - ALN
979477 2023-004 Significant Deficiency - ALN

Contacts

Name Title Type
JWD8RBBKLL83 Timothy Emons Auditee
7572984275 Stephen P. Reader Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The System did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Riverside Healthcare Association, Inc. and subsidiaries (the System) under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Because the Schedule presents only a selected portion of the operations of the System, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the System.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The System did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cost Rate Accounting Policies: Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The System did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The System did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Department of Education Federal Direct Student Loans Accounting Policies: Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The System did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Direct student loans include loans available to students (Direct Subsidized Loans and Direct Unsubsidized Loans) or parents of dependent students (Direct PLUS Loans) to pay for the cost of attending postsecondary educational institutions. The federal government is responsible for billings and collections of the loans. The System is only responsible for the performance of certain administrative functions with respect to the Direct student loans, and accordingly, these loans are not included in its consolidated financial statements. Since this program is administered by the federal government, new loans made in the year ended December 31, 2023 are considered current year federal expenditures, whereas the outstanding loan balances are not. The total amount processed during 2023 is included on the schedule of expenditures of federal awards. It is not practicable to determine the balance of Direct student loans outstanding to students and former students as of December 31, 2023.
Title: Amounts Passed to Subrecipients Accounting Policies: Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The System did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. There were no amounts passed to subrecipients for the year ended December 31, 2023.
Title: Provider Relief Funding Accounting Policies: Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The System did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. COVID-19 CARES – Provider Relief (ALN 93.498) represents total expenditures and/or lost revenues from the Period 5 is based on payments received from January 1, 2022 to June 30, 2022, with a period of availability of expenses and/or lost revenues from January 1, 2020 through June 30, 2023, where unused expenditures and/or lost revenues from previous reporting periods may be applied towards awarded funds.
Title: Disaster Grants - Public Assistance Accounting Policies: Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The System did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Commonwealth of Virginia, Department of Emergency Management – Disaster Grants – Public Assistance (ALN 97.036) represents eligible contract clinical agency labor expenses incurred for the treatment of COVID positive and suspected positive patients during the Public Health Emergency incident period from January 20, 2020 through July 1, 2022.

Finding Details

Condition Found: For 12 students out of 40 selected for testwork, the institution inaccurately reported their date of disbursement of the award to the COD system, which represents one out of the six required data elements to be reported to the COD. The differences in disbursement dates ranged from 1 to 4 days. For 2 students out of 40 selected for testwork, the institution inaccurately reported the date of enrollment of the student to the COD system, which represents one out of the six required data elements to be reported to the COD. The differences in enrollment dates were 3 days. For 15 students out of 40 selected for testwork, the institution inaccurately reported the Academic End dates of the student to the COD system, which represents one out of the six required data elements to be reported to the COD. However, the differences in academic end dates ranged from 1 to 75 days, the majority of which were within 1 to 2 days, 1 sample was had a 46-day variance, 1 sample had a 74-day variance and the 1 sample had a 75-day variance. Out of the 29 discrepancies identified above, 9 of the samples had inaccurate data for 2 elements (disbursement date and academic end date) and the remaining samples had inaccurate data for 1 element each. Cause and Possible Asserted Effect: The institution’s control to reconcile the data between the institution’s records and COD system did not operate consistently to ensure accurate data is reported to COD on a timely basis.
Condition Found: For 19 out of 40 students selected for testwork, the Title IV funds credited to the student resulted in a credit balance owed to the student. The institution did not refund the credit balances back to the student for more than a period of 14 days and did not obtain proper authorizations from the student to retain the balance. The delay in repayment ranged from 15 to 102 days. Cause and Possible Asserted Effect: It was identified that management had turnover in the financial aid department, which caused delays in recording and processing refunds among the accounting and accounts payable departments. This resulted in a failure by the institution to make payment to the students within the 14-day timeframe required by the Department of Education and did not obtain voluntary authorization from the student to retain the credit balances. Therefore, this evidenced the lack of an appropriately designed control by the institution to ensure credit balances are refunded to students within the timeframe requirements.
Condition Found: The Institution utilizes the National Student Clearinghouse (the Clearinghouse) as a service provider for transmissions of its enrollment reporting changes to the National Student Loan Data System (NSLDS). The University receives the Enrollment Reporting Roster and updates it for changes in student status. The file is sent to the Clearinghouse who transmits the updated information to NSLDS. For a sample of 40 students who were recipients of Direct Loans or Pell Grants between January 1, 2023 and December 31, 2023 who had been identified as having withdrawn, graduated, or modified their enrollment status as defined by the University’s Satisfactory Academic Progress Policy through a change in course load, the following were noted: • 2023-003: For 2 of the 40 students selected for enrollment reporting testing, the student’s program level enrollment effective date did not agree to that of their campus level data and/or the data per the institution’s records. This represents 1 out of 9 high-risk data elements within the program level data element requirements. • 2023-004: For 1 student out of 40 selected for testwork, comparison of the institution’s records to that of NSLDS evidenced that enrollment reporting for these students were not reported to NSLDS on a timely basis. Therefore, management did not report the status changes to NSLDS within the required timeframe of 60 days from the date they became aware of the change. Cause and Possible Asserted Effect: 2023-003: The Institution’s controls over its review of the recording and communication of these status changes does not operate consistently to ensure that individuals’ enrollment statuses are completely and accurately communicated to NSLDS at the program level details. 2023-004: Management’s review over its enrollment reporting requirements for SFA was not operating as designed to ensure timely reporting of status changes. Management sent the status change to the Clearinghouse within the required timeframe; however, NSC did not send the data to NSLDS until after the 60-day requirement. As such, management’s control did not operate at a precise enough level to detect and prevent noncompliance. Further, the institution failed to maintain adequate review and documentation over student enrollment status changes, resulting in a delay timeliness and inaccuracy of reporting to NSLDS.
Condition Found: The Institution utilizes the National Student Clearinghouse (the Clearinghouse) as a service provider for transmissions of its enrollment reporting changes to the National Student Loan Data System (NSLDS). The University receives the Enrollment Reporting Roster and updates it for changes in student status. The file is sent to the Clearinghouse who transmits the updated information to NSLDS. For a sample of 40 students who were recipients of Direct Loans or Pell Grants between January 1, 2023 and December 31, 2023 who had been identified as having withdrawn, graduated, or modified their enrollment status as defined by the University’s Satisfactory Academic Progress Policy through a change in course load, the following were noted: • 2023-003: For 2 of the 40 students selected for enrollment reporting testing, the student’s program level enrollment effective date did not agree to that of their campus level data and/or the data per the institution’s records. This represents 1 out of 9 high-risk data elements within the program level data element requirements. • 2023-004: For 1 student out of 40 selected for testwork, comparison of the institution’s records to that of NSLDS evidenced that enrollment reporting for these students were not reported to NSLDS on a timely basis. Therefore, management did not report the status changes to NSLDS within the required timeframe of 60 days from the date they became aware of the change. Cause and Possible Asserted Effect: 2023-003: The Institution’s controls over its review of the recording and communication of these status changes does not operate consistently to ensure that individuals’ enrollment statuses are completely and accurately communicated to NSLDS at the program level details. 2023-004: Management’s review over its enrollment reporting requirements for SFA was not operating as designed to ensure timely reporting of status changes. Management sent the status change to the Clearinghouse within the required timeframe; however, NSC did not send the data to NSLDS until after the 60-day requirement. As such, management’s control did not operate at a precise enough level to detect and prevent noncompliance. Further, the institution failed to maintain adequate review and documentation over student enrollment status changes, resulting in a delay timeliness and inaccuracy of reporting to NSLDS.
Condition Found: For 12 students out of 40 selected for testwork, the institution inaccurately reported their date of disbursement of the award to the COD system, which represents one out of the six required data elements to be reported to the COD. The differences in disbursement dates ranged from 1 to 4 days. For 2 students out of 40 selected for testwork, the institution inaccurately reported the date of enrollment of the student to the COD system, which represents one out of the six required data elements to be reported to the COD. The differences in enrollment dates were 3 days. For 15 students out of 40 selected for testwork, the institution inaccurately reported the Academic End dates of the student to the COD system, which represents one out of the six required data elements to be reported to the COD. However, the differences in academic end dates ranged from 1 to 75 days, the majority of which were within 1 to 2 days, 1 sample was had a 46-day variance, 1 sample had a 74-day variance and the 1 sample had a 75-day variance. Out of the 29 discrepancies identified above, 9 of the samples had inaccurate data for 2 elements (disbursement date and academic end date) and the remaining samples had inaccurate data for 1 element each. Cause and Possible Asserted Effect: The institution’s control to reconcile the data between the institution’s records and COD system did not operate consistently to ensure accurate data is reported to COD on a timely basis.
Condition Found: For 19 out of 40 students selected for testwork, the Title IV funds credited to the student resulted in a credit balance owed to the student. The institution did not refund the credit balances back to the student for more than a period of 14 days and did not obtain proper authorizations from the student to retain the balance. The delay in repayment ranged from 15 to 102 days. Cause and Possible Asserted Effect: It was identified that management had turnover in the financial aid department, which caused delays in recording and processing refunds among the accounting and accounts payable departments. This resulted in a failure by the institution to make payment to the students within the 14-day timeframe required by the Department of Education and did not obtain voluntary authorization from the student to retain the credit balances. Therefore, this evidenced the lack of an appropriately designed control by the institution to ensure credit balances are refunded to students within the timeframe requirements.
Condition Found: The Institution utilizes the National Student Clearinghouse (the Clearinghouse) as a service provider for transmissions of its enrollment reporting changes to the National Student Loan Data System (NSLDS). The University receives the Enrollment Reporting Roster and updates it for changes in student status. The file is sent to the Clearinghouse who transmits the updated information to NSLDS. For a sample of 40 students who were recipients of Direct Loans or Pell Grants between January 1, 2023 and December 31, 2023 who had been identified as having withdrawn, graduated, or modified their enrollment status as defined by the University’s Satisfactory Academic Progress Policy through a change in course load, the following were noted: • 2023-003: For 2 of the 40 students selected for enrollment reporting testing, the student’s program level enrollment effective date did not agree to that of their campus level data and/or the data per the institution’s records. This represents 1 out of 9 high-risk data elements within the program level data element requirements. • 2023-004: For 1 student out of 40 selected for testwork, comparison of the institution’s records to that of NSLDS evidenced that enrollment reporting for these students were not reported to NSLDS on a timely basis. Therefore, management did not report the status changes to NSLDS within the required timeframe of 60 days from the date they became aware of the change. Cause and Possible Asserted Effect: 2023-003: The Institution’s controls over its review of the recording and communication of these status changes does not operate consistently to ensure that individuals’ enrollment statuses are completely and accurately communicated to NSLDS at the program level details. 2023-004: Management’s review over its enrollment reporting requirements for SFA was not operating as designed to ensure timely reporting of status changes. Management sent the status change to the Clearinghouse within the required timeframe; however, NSC did not send the data to NSLDS until after the 60-day requirement. As such, management’s control did not operate at a precise enough level to detect and prevent noncompliance. Further, the institution failed to maintain adequate review and documentation over student enrollment status changes, resulting in a delay timeliness and inaccuracy of reporting to NSLDS.
Condition Found: The Institution utilizes the National Student Clearinghouse (the Clearinghouse) as a service provider for transmissions of its enrollment reporting changes to the National Student Loan Data System (NSLDS). The University receives the Enrollment Reporting Roster and updates it for changes in student status. The file is sent to the Clearinghouse who transmits the updated information to NSLDS. For a sample of 40 students who were recipients of Direct Loans or Pell Grants between January 1, 2023 and December 31, 2023 who had been identified as having withdrawn, graduated, or modified their enrollment status as defined by the University’s Satisfactory Academic Progress Policy through a change in course load, the following were noted: • 2023-003: For 2 of the 40 students selected for enrollment reporting testing, the student’s program level enrollment effective date did not agree to that of their campus level data and/or the data per the institution’s records. This represents 1 out of 9 high-risk data elements within the program level data element requirements. • 2023-004: For 1 student out of 40 selected for testwork, comparison of the institution’s records to that of NSLDS evidenced that enrollment reporting for these students were not reported to NSLDS on a timely basis. Therefore, management did not report the status changes to NSLDS within the required timeframe of 60 days from the date they became aware of the change. Cause and Possible Asserted Effect: 2023-003: The Institution’s controls over its review of the recording and communication of these status changes does not operate consistently to ensure that individuals’ enrollment statuses are completely and accurately communicated to NSLDS at the program level details. 2023-004: Management’s review over its enrollment reporting requirements for SFA was not operating as designed to ensure timely reporting of status changes. Management sent the status change to the Clearinghouse within the required timeframe; however, NSC did not send the data to NSLDS until after the 60-day requirement. As such, management’s control did not operate at a precise enough level to detect and prevent noncompliance. Further, the institution failed to maintain adequate review and documentation over student enrollment status changes, resulting in a delay timeliness and inaccuracy of reporting to NSLDS.
Condition Found: For 12 students out of 40 selected for testwork, the institution inaccurately reported their date of disbursement of the award to the COD system, which represents one out of the six required data elements to be reported to the COD. The differences in disbursement dates ranged from 1 to 4 days. For 2 students out of 40 selected for testwork, the institution inaccurately reported the date of enrollment of the student to the COD system, which represents one out of the six required data elements to be reported to the COD. The differences in enrollment dates were 3 days. For 15 students out of 40 selected for testwork, the institution inaccurately reported the Academic End dates of the student to the COD system, which represents one out of the six required data elements to be reported to the COD. However, the differences in academic end dates ranged from 1 to 75 days, the majority of which were within 1 to 2 days, 1 sample was had a 46-day variance, 1 sample had a 74-day variance and the 1 sample had a 75-day variance. Out of the 29 discrepancies identified above, 9 of the samples had inaccurate data for 2 elements (disbursement date and academic end date) and the remaining samples had inaccurate data for 1 element each. Cause and Possible Asserted Effect: The institution’s control to reconcile the data between the institution’s records and COD system did not operate consistently to ensure accurate data is reported to COD on a timely basis.
Condition Found: For 19 out of 40 students selected for testwork, the Title IV funds credited to the student resulted in a credit balance owed to the student. The institution did not refund the credit balances back to the student for more than a period of 14 days and did not obtain proper authorizations from the student to retain the balance. The delay in repayment ranged from 15 to 102 days. Cause and Possible Asserted Effect: It was identified that management had turnover in the financial aid department, which caused delays in recording and processing refunds among the accounting and accounts payable departments. This resulted in a failure by the institution to make payment to the students within the 14-day timeframe required by the Department of Education and did not obtain voluntary authorization from the student to retain the credit balances. Therefore, this evidenced the lack of an appropriately designed control by the institution to ensure credit balances are refunded to students within the timeframe requirements.
Condition Found: The Institution utilizes the National Student Clearinghouse (the Clearinghouse) as a service provider for transmissions of its enrollment reporting changes to the National Student Loan Data System (NSLDS). The University receives the Enrollment Reporting Roster and updates it for changes in student status. The file is sent to the Clearinghouse who transmits the updated information to NSLDS. For a sample of 40 students who were recipients of Direct Loans or Pell Grants between January 1, 2023 and December 31, 2023 who had been identified as having withdrawn, graduated, or modified their enrollment status as defined by the University’s Satisfactory Academic Progress Policy through a change in course load, the following were noted: • 2023-003: For 2 of the 40 students selected for enrollment reporting testing, the student’s program level enrollment effective date did not agree to that of their campus level data and/or the data per the institution’s records. This represents 1 out of 9 high-risk data elements within the program level data element requirements. • 2023-004: For 1 student out of 40 selected for testwork, comparison of the institution’s records to that of NSLDS evidenced that enrollment reporting for these students were not reported to NSLDS on a timely basis. Therefore, management did not report the status changes to NSLDS within the required timeframe of 60 days from the date they became aware of the change. Cause and Possible Asserted Effect: 2023-003: The Institution’s controls over its review of the recording and communication of these status changes does not operate consistently to ensure that individuals’ enrollment statuses are completely and accurately communicated to NSLDS at the program level details. 2023-004: Management’s review over its enrollment reporting requirements for SFA was not operating as designed to ensure timely reporting of status changes. Management sent the status change to the Clearinghouse within the required timeframe; however, NSC did not send the data to NSLDS until after the 60-day requirement. As such, management’s control did not operate at a precise enough level to detect and prevent noncompliance. Further, the institution failed to maintain adequate review and documentation over student enrollment status changes, resulting in a delay timeliness and inaccuracy of reporting to NSLDS.
Condition Found: The Institution utilizes the National Student Clearinghouse (the Clearinghouse) as a service provider for transmissions of its enrollment reporting changes to the National Student Loan Data System (NSLDS). The University receives the Enrollment Reporting Roster and updates it for changes in student status. The file is sent to the Clearinghouse who transmits the updated information to NSLDS. For a sample of 40 students who were recipients of Direct Loans or Pell Grants between January 1, 2023 and December 31, 2023 who had been identified as having withdrawn, graduated, or modified their enrollment status as defined by the University’s Satisfactory Academic Progress Policy through a change in course load, the following were noted: • 2023-003: For 2 of the 40 students selected for enrollment reporting testing, the student’s program level enrollment effective date did not agree to that of their campus level data and/or the data per the institution’s records. This represents 1 out of 9 high-risk data elements within the program level data element requirements. • 2023-004: For 1 student out of 40 selected for testwork, comparison of the institution’s records to that of NSLDS evidenced that enrollment reporting for these students were not reported to NSLDS on a timely basis. Therefore, management did not report the status changes to NSLDS within the required timeframe of 60 days from the date they became aware of the change. Cause and Possible Asserted Effect: 2023-003: The Institution’s controls over its review of the recording and communication of these status changes does not operate consistently to ensure that individuals’ enrollment statuses are completely and accurately communicated to NSLDS at the program level details. 2023-004: Management’s review over its enrollment reporting requirements for SFA was not operating as designed to ensure timely reporting of status changes. Management sent the status change to the Clearinghouse within the required timeframe; however, NSC did not send the data to NSLDS until after the 60-day requirement. As such, management’s control did not operate at a precise enough level to detect and prevent noncompliance. Further, the institution failed to maintain adequate review and documentation over student enrollment status changes, resulting in a delay timeliness and inaccuracy of reporting to NSLDS.
Condition Found: For 12 students out of 40 selected for testwork, the institution inaccurately reported their date of disbursement of the award to the COD system, which represents one out of the six required data elements to be reported to the COD. The differences in disbursement dates ranged from 1 to 4 days. For 2 students out of 40 selected for testwork, the institution inaccurately reported the date of enrollment of the student to the COD system, which represents one out of the six required data elements to be reported to the COD. The differences in enrollment dates were 3 days. For 15 students out of 40 selected for testwork, the institution inaccurately reported the Academic End dates of the student to the COD system, which represents one out of the six required data elements to be reported to the COD. However, the differences in academic end dates ranged from 1 to 75 days, the majority of which were within 1 to 2 days, 1 sample was had a 46-day variance, 1 sample had a 74-day variance and the 1 sample had a 75-day variance. Out of the 29 discrepancies identified above, 9 of the samples had inaccurate data for 2 elements (disbursement date and academic end date) and the remaining samples had inaccurate data for 1 element each. Cause and Possible Asserted Effect: The institution’s control to reconcile the data between the institution’s records and COD system did not operate consistently to ensure accurate data is reported to COD on a timely basis.
Condition Found: For 19 out of 40 students selected for testwork, the Title IV funds credited to the student resulted in a credit balance owed to the student. The institution did not refund the credit balances back to the student for more than a period of 14 days and did not obtain proper authorizations from the student to retain the balance. The delay in repayment ranged from 15 to 102 days. Cause and Possible Asserted Effect: It was identified that management had turnover in the financial aid department, which caused delays in recording and processing refunds among the accounting and accounts payable departments. This resulted in a failure by the institution to make payment to the students within the 14-day timeframe required by the Department of Education and did not obtain voluntary authorization from the student to retain the credit balances. Therefore, this evidenced the lack of an appropriately designed control by the institution to ensure credit balances are refunded to students within the timeframe requirements.
Condition Found: The Institution utilizes the National Student Clearinghouse (the Clearinghouse) as a service provider for transmissions of its enrollment reporting changes to the National Student Loan Data System (NSLDS). The University receives the Enrollment Reporting Roster and updates it for changes in student status. The file is sent to the Clearinghouse who transmits the updated information to NSLDS. For a sample of 40 students who were recipients of Direct Loans or Pell Grants between January 1, 2023 and December 31, 2023 who had been identified as having withdrawn, graduated, or modified their enrollment status as defined by the University’s Satisfactory Academic Progress Policy through a change in course load, the following were noted: • 2023-003: For 2 of the 40 students selected for enrollment reporting testing, the student’s program level enrollment effective date did not agree to that of their campus level data and/or the data per the institution’s records. This represents 1 out of 9 high-risk data elements within the program level data element requirements. • 2023-004: For 1 student out of 40 selected for testwork, comparison of the institution’s records to that of NSLDS evidenced that enrollment reporting for these students were not reported to NSLDS on a timely basis. Therefore, management did not report the status changes to NSLDS within the required timeframe of 60 days from the date they became aware of the change. Cause and Possible Asserted Effect: 2023-003: The Institution’s controls over its review of the recording and communication of these status changes does not operate consistently to ensure that individuals’ enrollment statuses are completely and accurately communicated to NSLDS at the program level details. 2023-004: Management’s review over its enrollment reporting requirements for SFA was not operating as designed to ensure timely reporting of status changes. Management sent the status change to the Clearinghouse within the required timeframe; however, NSC did not send the data to NSLDS until after the 60-day requirement. As such, management’s control did not operate at a precise enough level to detect and prevent noncompliance. Further, the institution failed to maintain adequate review and documentation over student enrollment status changes, resulting in a delay timeliness and inaccuracy of reporting to NSLDS.
Condition Found: The Institution utilizes the National Student Clearinghouse (the Clearinghouse) as a service provider for transmissions of its enrollment reporting changes to the National Student Loan Data System (NSLDS). The University receives the Enrollment Reporting Roster and updates it for changes in student status. The file is sent to the Clearinghouse who transmits the updated information to NSLDS. For a sample of 40 students who were recipients of Direct Loans or Pell Grants between January 1, 2023 and December 31, 2023 who had been identified as having withdrawn, graduated, or modified their enrollment status as defined by the University’s Satisfactory Academic Progress Policy through a change in course load, the following were noted: • 2023-003: For 2 of the 40 students selected for enrollment reporting testing, the student’s program level enrollment effective date did not agree to that of their campus level data and/or the data per the institution’s records. This represents 1 out of 9 high-risk data elements within the program level data element requirements. • 2023-004: For 1 student out of 40 selected for testwork, comparison of the institution’s records to that of NSLDS evidenced that enrollment reporting for these students were not reported to NSLDS on a timely basis. Therefore, management did not report the status changes to NSLDS within the required timeframe of 60 days from the date they became aware of the change. Cause and Possible Asserted Effect: 2023-003: The Institution’s controls over its review of the recording and communication of these status changes does not operate consistently to ensure that individuals’ enrollment statuses are completely and accurately communicated to NSLDS at the program level details. 2023-004: Management’s review over its enrollment reporting requirements for SFA was not operating as designed to ensure timely reporting of status changes. Management sent the status change to the Clearinghouse within the required timeframe; however, NSC did not send the data to NSLDS until after the 60-day requirement. As such, management’s control did not operate at a precise enough level to detect and prevent noncompliance. Further, the institution failed to maintain adequate review and documentation over student enrollment status changes, resulting in a delay timeliness and inaccuracy of reporting to NSLDS.