Audit 326979

FY End
2024-06-30
Total Expended
$20.29M
Findings
12
Programs
5
Organization: Missouri Baptist University (MO)
Year: 2024 Accepted: 2024-11-01

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
504417 2024-001 Material Weakness - N
504418 2024-001 Material Weakness - N
504419 2024-001 Material Weakness - N
504420 2024-001 Material Weakness - N
504421 2024-002 Significant Deficiency Yes N
504422 2024-002 Significant Deficiency Yes N
1080859 2024-001 Material Weakness - N
1080860 2024-001 Material Weakness - N
1080861 2024-001 Material Weakness - N
1080862 2024-001 Material Weakness - N
1080863 2024-002 Significant Deficiency Yes N
1080864 2024-002 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $16.81M Yes 2
84.063 Federal Pell Grant Program $3.02M Yes 2
84.033 Federal Work-Study Program $172,869 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $165,000 Yes 1
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $120,229 Yes 1

Contacts

Name Title Type
LKCLTEAZYHK4 Oran Woodworth Auditee
3143922356 Leslie Wilson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Missouri Baptist University under programs of the federal government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, changes in net assets or cash flows of the University. Expenditures reported 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The University has elected not 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 award activity of Missouri Baptist University under programs of the federal government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, changes in net assets or cash flows of the University.
Title: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Missouri Baptist University under programs of the federal government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, changes in net assets or cash flows of the University. Expenditures reported 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Federal Loan Programs Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Missouri Baptist University under programs of the federal government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, changes in net assets or cash flows of the University. Expenditures reported 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. For the purposes of the schedule of expenditures of federal awards, loans made to students under the Federal Direct Student Loans program are presented as federal expenditures. Neither the funds advanced to students, nor the outstanding loan balance are included in the financial statements, since the loans are made and subsequently collected by the federal government.

Finding Details

Information on the Federal Program: Student Financial Assistance Cluster, Assistance Listing Number 84.268 Federal Direct Student Loans, Assistance Listing Number 84.063 Federal Pell Grant Program, Assistance Listing Number 84.007 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.379 Teacher Education Assistance for College and Higher Education Grants, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement: Special Tests and Provisions - Return of Title IV Funds Condition: Federal regulations provide that the University is responsible for returning funds to ED and student accounts within 45 days of the University becoming aware the student has withdrawn, or within 30 days for students that never began attendance. The University’s internal control system did not prevent certain late disbursements of return of funds. Questioned Costs: None Context: Out of a population of 40 withdrawn students requiring return of Title IV funds, a sample of 5 withdrawn students were selected for testing. All 5 of the returns were not returned to ED or the student within the 45 day period. Additionally, 1 of the 5 returns was over-refunded for Federal Direct Student Loans by $500. Lastly, 1 of the 5 returns had an additional $1,849 of Federal Pell Grant funding not returned to ED or the student in a timely manner. Our sample was not and was not intended to be statistically valid. Effect: The University may not be able to timely detect when return of funds are required for students who have withdrawn or never began attendance. This could result in late disbursements to ED and the student accounts for Direct Loan and Pell recipients. Cause: The University's processes did not ensure return of Title IV funds were completed accurately and timely. Identification as a Repeat Finding, if Applicable: Not Applicable Recommendation: We recommend the University evaluate controls around monitoring return of Title IV funds to determine changes, either on the electronic processes or review processes that should be made to properly capture return of Title IV funds on a timely basis. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding and recommendation. See further information on the corrective action plan provided by management.
Information on the Federal Program: Student Financial Assistance Cluster, Assistance Listing Number 84.268 Federal Direct Student Loans, Assistance Listing Number 84.063 Federal Pell Grant Program, Assistance Listing Number 84.007 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.379 Teacher Education Assistance for College and Higher Education Grants, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement: Special Tests and Provisions - Return of Title IV Funds Condition: Federal regulations provide that the University is responsible for returning funds to ED and student accounts within 45 days of the University becoming aware the student has withdrawn, or within 30 days for students that never began attendance. The University’s internal control system did not prevent certain late disbursements of return of funds. Questioned Costs: None Context: Out of a population of 40 withdrawn students requiring return of Title IV funds, a sample of 5 withdrawn students were selected for testing. All 5 of the returns were not returned to ED or the student within the 45 day period. Additionally, 1 of the 5 returns was over-refunded for Federal Direct Student Loans by $500. Lastly, 1 of the 5 returns had an additional $1,849 of Federal Pell Grant funding not returned to ED or the student in a timely manner. Our sample was not and was not intended to be statistically valid. Effect: The University may not be able to timely detect when return of funds are required for students who have withdrawn or never began attendance. This could result in late disbursements to ED and the student accounts for Direct Loan and Pell recipients. Cause: The University's processes did not ensure return of Title IV funds were completed accurately and timely. Identification as a Repeat Finding, if Applicable: Not Applicable Recommendation: We recommend the University evaluate controls around monitoring return of Title IV funds to determine changes, either on the electronic processes or review processes that should be made to properly capture return of Title IV funds on a timely basis. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding and recommendation. See further information on the corrective action plan provided by management.
Information on the Federal Program: Student Financial Assistance Cluster, Assistance Listing Number 84.268 Federal Direct Student Loans, Assistance Listing Number 84.063 Federal Pell Grant Program, Assistance Listing Number 84.007 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.379 Teacher Education Assistance for College and Higher Education Grants, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement: Special Tests and Provisions - Return of Title IV Funds Condition: Federal regulations provide that the University is responsible for returning funds to ED and student accounts within 45 days of the University becoming aware the student has withdrawn, or within 30 days for students that never began attendance. The University’s internal control system did not prevent certain late disbursements of return of funds. Questioned Costs: None Context: Out of a population of 40 withdrawn students requiring return of Title IV funds, a sample of 5 withdrawn students were selected for testing. All 5 of the returns were not returned to ED or the student within the 45 day period. Additionally, 1 of the 5 returns was over-refunded for Federal Direct Student Loans by $500. Lastly, 1 of the 5 returns had an additional $1,849 of Federal Pell Grant funding not returned to ED or the student in a timely manner. Our sample was not and was not intended to be statistically valid. Effect: The University may not be able to timely detect when return of funds are required for students who have withdrawn or never began attendance. This could result in late disbursements to ED and the student accounts for Direct Loan and Pell recipients. Cause: The University's processes did not ensure return of Title IV funds were completed accurately and timely. Identification as a Repeat Finding, if Applicable: Not Applicable Recommendation: We recommend the University evaluate controls around monitoring return of Title IV funds to determine changes, either on the electronic processes or review processes that should be made to properly capture return of Title IV funds on a timely basis. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding and recommendation. See further information on the corrective action plan provided by management.
Information on the Federal Program: Student Financial Assistance Cluster, Assistance Listing Number 84.268 Federal Direct Student Loans, Assistance Listing Number 84.063 Federal Pell Grant Program, Assistance Listing Number 84.007 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.379 Teacher Education Assistance for College and Higher Education Grants, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement: Special Tests and Provisions - Return of Title IV Funds Condition: Federal regulations provide that the University is responsible for returning funds to ED and student accounts within 45 days of the University becoming aware the student has withdrawn, or within 30 days for students that never began attendance. The University’s internal control system did not prevent certain late disbursements of return of funds. Questioned Costs: None Context: Out of a population of 40 withdrawn students requiring return of Title IV funds, a sample of 5 withdrawn students were selected for testing. All 5 of the returns were not returned to ED or the student within the 45 day period. Additionally, 1 of the 5 returns was over-refunded for Federal Direct Student Loans by $500. Lastly, 1 of the 5 returns had an additional $1,849 of Federal Pell Grant funding not returned to ED or the student in a timely manner. Our sample was not and was not intended to be statistically valid. Effect: The University may not be able to timely detect when return of funds are required for students who have withdrawn or never began attendance. This could result in late disbursements to ED and the student accounts for Direct Loan and Pell recipients. Cause: The University's processes did not ensure return of Title IV funds were completed accurately and timely. Identification as a Repeat Finding, if Applicable: Not Applicable Recommendation: We recommend the University evaluate controls around monitoring return of Title IV funds to determine changes, either on the electronic processes or review processes that should be made to properly capture return of Title IV funds on a timely basis. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding and recommendation. See further information on the corrective action plan provided by management.
Information on the Federal Program: Student Financial Assistance Cluster, Assistance Listing Number 84.268 Federal Direct Student Loans, Assistance Listing Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement: Special Tests and Provisions - Enrollment Reporting Condition: Federal regulations provide that the University is responsible for notifying the National Student Loan Data System (“NSLDS”) of changes in enrollment within 30 days or on an Enrollment Reporting roster file within 60 days. The University’s internal control system did not prevent certain late or missed changes requiring reporting. Questioned Costs: None Context: Out of a population of 418 student enrollment status changes requiring NSLDS notification, a sample of 40 student enrollment changes were selected for testing. 3 of the status changes had deviations from reporting requirements. Our sample was not and was not intended to be statistically valid. Effect: The University may not be able to timely detect when students are not being included within the Enrollment Reporting roster file which could result in the NSLDS not being properly notified of student enrollment changes for Direct Loan and Pell recipients in accordance with federal regulations. Cause: The University's processes did not ensure status changes were reported timely. Identification as a Repeat Finding, if Applicable: 2023-001 Recommendation: We recommend the University evaluate controls around monitoring enrollment reporting to determine changes, either on the electronic processes or review processes that should be made to properly capture enrollment status changes on a timely basis and to properly monitor its third-party service provider for timely reporting as necessary. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding and recommendation. See further information on the corrective action plan provided by management.
Information on the Federal Program: Student Financial Assistance Cluster, Assistance Listing Number 84.268 Federal Direct Student Loans, Assistance Listing Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement: Special Tests and Provisions - Enrollment Reporting Condition: Federal regulations provide that the University is responsible for notifying the National Student Loan Data System (“NSLDS”) of changes in enrollment within 30 days or on an Enrollment Reporting roster file within 60 days. The University’s internal control system did not prevent certain late or missed changes requiring reporting. Questioned Costs: None Context: Out of a population of 418 student enrollment status changes requiring NSLDS notification, a sample of 40 student enrollment changes were selected for testing. 3 of the status changes had deviations from reporting requirements. Our sample was not and was not intended to be statistically valid. Effect: The University may not be able to timely detect when students are not being included within the Enrollment Reporting roster file which could result in the NSLDS not being properly notified of student enrollment changes for Direct Loan and Pell recipients in accordance with federal regulations. Cause: The University's processes did not ensure status changes were reported timely. Identification as a Repeat Finding, if Applicable: 2023-001 Recommendation: We recommend the University evaluate controls around monitoring enrollment reporting to determine changes, either on the electronic processes or review processes that should be made to properly capture enrollment status changes on a timely basis and to properly monitor its third-party service provider for timely reporting as necessary. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding and recommendation. See further information on the corrective action plan provided by management.
Information on the Federal Program: Student Financial Assistance Cluster, Assistance Listing Number 84.268 Federal Direct Student Loans, Assistance Listing Number 84.063 Federal Pell Grant Program, Assistance Listing Number 84.007 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.379 Teacher Education Assistance for College and Higher Education Grants, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement: Special Tests and Provisions - Return of Title IV Funds Condition: Federal regulations provide that the University is responsible for returning funds to ED and student accounts within 45 days of the University becoming aware the student has withdrawn, or within 30 days for students that never began attendance. The University’s internal control system did not prevent certain late disbursements of return of funds. Questioned Costs: None Context: Out of a population of 40 withdrawn students requiring return of Title IV funds, a sample of 5 withdrawn students were selected for testing. All 5 of the returns were not returned to ED or the student within the 45 day period. Additionally, 1 of the 5 returns was over-refunded for Federal Direct Student Loans by $500. Lastly, 1 of the 5 returns had an additional $1,849 of Federal Pell Grant funding not returned to ED or the student in a timely manner. Our sample was not and was not intended to be statistically valid. Effect: The University may not be able to timely detect when return of funds are required for students who have withdrawn or never began attendance. This could result in late disbursements to ED and the student accounts for Direct Loan and Pell recipients. Cause: The University's processes did not ensure return of Title IV funds were completed accurately and timely. Identification as a Repeat Finding, if Applicable: Not Applicable Recommendation: We recommend the University evaluate controls around monitoring return of Title IV funds to determine changes, either on the electronic processes or review processes that should be made to properly capture return of Title IV funds on a timely basis. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding and recommendation. See further information on the corrective action plan provided by management.
Information on the Federal Program: Student Financial Assistance Cluster, Assistance Listing Number 84.268 Federal Direct Student Loans, Assistance Listing Number 84.063 Federal Pell Grant Program, Assistance Listing Number 84.007 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.379 Teacher Education Assistance for College and Higher Education Grants, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement: Special Tests and Provisions - Return of Title IV Funds Condition: Federal regulations provide that the University is responsible for returning funds to ED and student accounts within 45 days of the University becoming aware the student has withdrawn, or within 30 days for students that never began attendance. The University’s internal control system did not prevent certain late disbursements of return of funds. Questioned Costs: None Context: Out of a population of 40 withdrawn students requiring return of Title IV funds, a sample of 5 withdrawn students were selected for testing. All 5 of the returns were not returned to ED or the student within the 45 day period. Additionally, 1 of the 5 returns was over-refunded for Federal Direct Student Loans by $500. Lastly, 1 of the 5 returns had an additional $1,849 of Federal Pell Grant funding not returned to ED or the student in a timely manner. Our sample was not and was not intended to be statistically valid. Effect: The University may not be able to timely detect when return of funds are required for students who have withdrawn or never began attendance. This could result in late disbursements to ED and the student accounts for Direct Loan and Pell recipients. Cause: The University's processes did not ensure return of Title IV funds were completed accurately and timely. Identification as a Repeat Finding, if Applicable: Not Applicable Recommendation: We recommend the University evaluate controls around monitoring return of Title IV funds to determine changes, either on the electronic processes or review processes that should be made to properly capture return of Title IV funds on a timely basis. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding and recommendation. See further information on the corrective action plan provided by management.
Information on the Federal Program: Student Financial Assistance Cluster, Assistance Listing Number 84.268 Federal Direct Student Loans, Assistance Listing Number 84.063 Federal Pell Grant Program, Assistance Listing Number 84.007 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.379 Teacher Education Assistance for College and Higher Education Grants, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement: Special Tests and Provisions - Return of Title IV Funds Condition: Federal regulations provide that the University is responsible for returning funds to ED and student accounts within 45 days of the University becoming aware the student has withdrawn, or within 30 days for students that never began attendance. The University’s internal control system did not prevent certain late disbursements of return of funds. Questioned Costs: None Context: Out of a population of 40 withdrawn students requiring return of Title IV funds, a sample of 5 withdrawn students were selected for testing. All 5 of the returns were not returned to ED or the student within the 45 day period. Additionally, 1 of the 5 returns was over-refunded for Federal Direct Student Loans by $500. Lastly, 1 of the 5 returns had an additional $1,849 of Federal Pell Grant funding not returned to ED or the student in a timely manner. Our sample was not and was not intended to be statistically valid. Effect: The University may not be able to timely detect when return of funds are required for students who have withdrawn or never began attendance. This could result in late disbursements to ED and the student accounts for Direct Loan and Pell recipients. Cause: The University's processes did not ensure return of Title IV funds were completed accurately and timely. Identification as a Repeat Finding, if Applicable: Not Applicable Recommendation: We recommend the University evaluate controls around monitoring return of Title IV funds to determine changes, either on the electronic processes or review processes that should be made to properly capture return of Title IV funds on a timely basis. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding and recommendation. See further information on the corrective action plan provided by management.
Information on the Federal Program: Student Financial Assistance Cluster, Assistance Listing Number 84.268 Federal Direct Student Loans, Assistance Listing Number 84.063 Federal Pell Grant Program, Assistance Listing Number 84.007 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.379 Teacher Education Assistance for College and Higher Education Grants, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement: Special Tests and Provisions - Return of Title IV Funds Condition: Federal regulations provide that the University is responsible for returning funds to ED and student accounts within 45 days of the University becoming aware the student has withdrawn, or within 30 days for students that never began attendance. The University’s internal control system did not prevent certain late disbursements of return of funds. Questioned Costs: None Context: Out of a population of 40 withdrawn students requiring return of Title IV funds, a sample of 5 withdrawn students were selected for testing. All 5 of the returns were not returned to ED or the student within the 45 day period. Additionally, 1 of the 5 returns was over-refunded for Federal Direct Student Loans by $500. Lastly, 1 of the 5 returns had an additional $1,849 of Federal Pell Grant funding not returned to ED or the student in a timely manner. Our sample was not and was not intended to be statistically valid. Effect: The University may not be able to timely detect when return of funds are required for students who have withdrawn or never began attendance. This could result in late disbursements to ED and the student accounts for Direct Loan and Pell recipients. Cause: The University's processes did not ensure return of Title IV funds were completed accurately and timely. Identification as a Repeat Finding, if Applicable: Not Applicable Recommendation: We recommend the University evaluate controls around monitoring return of Title IV funds to determine changes, either on the electronic processes or review processes that should be made to properly capture return of Title IV funds on a timely basis. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding and recommendation. See further information on the corrective action plan provided by management.
Information on the Federal Program: Student Financial Assistance Cluster, Assistance Listing Number 84.268 Federal Direct Student Loans, Assistance Listing Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement: Special Tests and Provisions - Enrollment Reporting Condition: Federal regulations provide that the University is responsible for notifying the National Student Loan Data System (“NSLDS”) of changes in enrollment within 30 days or on an Enrollment Reporting roster file within 60 days. The University’s internal control system did not prevent certain late or missed changes requiring reporting. Questioned Costs: None Context: Out of a population of 418 student enrollment status changes requiring NSLDS notification, a sample of 40 student enrollment changes were selected for testing. 3 of the status changes had deviations from reporting requirements. Our sample was not and was not intended to be statistically valid. Effect: The University may not be able to timely detect when students are not being included within the Enrollment Reporting roster file which could result in the NSLDS not being properly notified of student enrollment changes for Direct Loan and Pell recipients in accordance with federal regulations. Cause: The University's processes did not ensure status changes were reported timely. Identification as a Repeat Finding, if Applicable: 2023-001 Recommendation: We recommend the University evaluate controls around monitoring enrollment reporting to determine changes, either on the electronic processes or review processes that should be made to properly capture enrollment status changes on a timely basis and to properly monitor its third-party service provider for timely reporting as necessary. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding and recommendation. See further information on the corrective action plan provided by management.
Information on the Federal Program: Student Financial Assistance Cluster, Assistance Listing Number 84.268 Federal Direct Student Loans, Assistance Listing Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2023-2024 Criteria or Specific Requirement: Special Tests and Provisions - Enrollment Reporting Condition: Federal regulations provide that the University is responsible for notifying the National Student Loan Data System (“NSLDS”) of changes in enrollment within 30 days or on an Enrollment Reporting roster file within 60 days. The University’s internal control system did not prevent certain late or missed changes requiring reporting. Questioned Costs: None Context: Out of a population of 418 student enrollment status changes requiring NSLDS notification, a sample of 40 student enrollment changes were selected for testing. 3 of the status changes had deviations from reporting requirements. Our sample was not and was not intended to be statistically valid. Effect: The University may not be able to timely detect when students are not being included within the Enrollment Reporting roster file which could result in the NSLDS not being properly notified of student enrollment changes for Direct Loan and Pell recipients in accordance with federal regulations. Cause: The University's processes did not ensure status changes were reported timely. Identification as a Repeat Finding, if Applicable: 2023-001 Recommendation: We recommend the University evaluate controls around monitoring enrollment reporting to determine changes, either on the electronic processes or review processes that should be made to properly capture enrollment status changes on a timely basis and to properly monitor its third-party service provider for timely reporting as necessary. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding and recommendation. See further information on the corrective action plan provided by management.