FAC Explorer

Audit 335503

FY End
2024-06-30
Total Expended
$14.97M
Findings
20
Programs
10
Organization: Georgian Court University (NJ)
Year: 2024 Accepted: 2025-01-02
Auditor: Pkf O'Connor Davies LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517487 2024-001 Significant Deficiency - N
517488 2024-001 Significant Deficiency - N
517489 2024-001 Significant Deficiency - N
517490 2024-001 Significant Deficiency - N
517491 2024-001 Significant Deficiency - N
517492 2024-002 Significant Deficiency Yes N
517493 2024-002 Significant Deficiency Yes N
517494 2024-002 Significant Deficiency Yes N
517495 2024-002 Significant Deficiency Yes N
517496 2024-002 Significant Deficiency Yes N
1093929 2024-001 Significant Deficiency - N
1093930 2024-001 Significant Deficiency - N
1093931 2024-001 Significant Deficiency - N
1093932 2024-001 Significant Deficiency - N
1093933 2024-001 Significant Deficiency - N
1093934 2024-002 Significant Deficiency Yes N
1093935 2024-002 Significant Deficiency Yes N
1093936 2024-002 Significant Deficiency Yes N
1093937 2024-002 Significant Deficiency Yes N
1093938 2024-002 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $10.58M Yes 2
84.063 Federal Pell Grant Program $2.91M Yes 2
84.407 Transition Programs for Students with Intellectual Disabilities Into Higher Education $593,959 - 0
84.042 Trio Student Support Services $378,141 - 0
84.033 Federal Work-Study Program $177,870 Yes 2
84.425 Education Stabilization Fund $108,632 - 0
84.007 Federal Supplemental Educational Opportunity Grants $98,888 Yes 2
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $86,354 - 0
19.040 Public Diplomacy Programs $23,547 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $9,901 Yes 2

Contacts

Name Title Type
VYLLX7R97538 Ketan Gandhi Auditee
7329872484 Joseph Russell Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles, contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. 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 activity of Georgian Court University (the “University”) under programs the Federal governments for the fiscal 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 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: Federal Direct Student Loans Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles, contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. 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 is responsible only for the performance of certain administrative duties with respect to its Federal Direct Student Loans programs and, accordingly, these loans are not included in the University’s financial statements. It is not practical to determine the balance of loans outstanding to students and former students of the University under these programs as of June 30, 2024. Loan advances during the fiscal year June 30, 2024 have been reflected in the Schedules.
Title: Contingency Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles, contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. 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 grant revenue amounts received are subject to audit and adjustment. If any expenditures are disallowed by the grantor agencies as a result of such an audit, any claim for reimbursement to the grantor agencies would become a liability of the University. In the opinion of management, and with the exception of certain findings presented in the accompanying schedule of findings and questioned costs, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal laws and regulations.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles, contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. 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. Of the federal expenditures presented in the Schedule of Expenditures of Federal Awards, the University passed through federal awards to subrecipients for the Transition Programs for Students with Intellectual Disabilities into Higher Education (Assistance Listing Number 84.407) of $220,804 for the year ended June 30, 2024.

Finding Details

Finding 2024-001
2024-001 Special Tests and Provisions – Disbursements to or on Behalf of Students Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: N. Special Tests and Provisions – Disbursements to or on Behalf of Students - Credit Balances – An institution is required to refund credit balances on student accounts within 14 days of the creation of the credit balance. If an institution attempts to refund the credit balance by check and the check is not cashed, the institution must return the funds to the Department of Education no later than 240 days after the date the school issued the check. Condition: The University did not refund credit balances to four out of sixty studentssampled from a total population of 1,495 within the required timeframe. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: The University should develop a process to ensure all credit balances are refunded to student accounts within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-001
2024-001 Special Tests and Provisions – Disbursements to or on Behalf of Students Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: N. Special Tests and Provisions – Disbursements to or on Behalf of Students - Credit Balances – An institution is required to refund credit balances on student accounts within 14 days of the creation of the credit balance. If an institution attempts to refund the credit balance by check and the check is not cashed, the institution must return the funds to the Department of Education no later than 240 days after the date the school issued the check. Condition: The University did not refund credit balances to four out of sixty studentssampled from a total population of 1,495 within the required timeframe. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: The University should develop a process to ensure all credit balances are refunded to student accounts within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-001
2024-001 Special Tests and Provisions – Disbursements to or on Behalf of Students Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: N. Special Tests and Provisions – Disbursements to or on Behalf of Students - Credit Balances – An institution is required to refund credit balances on student accounts within 14 days of the creation of the credit balance. If an institution attempts to refund the credit balance by check and the check is not cashed, the institution must return the funds to the Department of Education no later than 240 days after the date the school issued the check. Condition: The University did not refund credit balances to four out of sixty studentssampled from a total population of 1,495 within the required timeframe. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: The University should develop a process to ensure all credit balances are refunded to student accounts within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-001
2024-001 Special Tests and Provisions – Disbursements to or on Behalf of Students Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: N. Special Tests and Provisions – Disbursements to or on Behalf of Students - Credit Balances – An institution is required to refund credit balances on student accounts within 14 days of the creation of the credit balance. If an institution attempts to refund the credit balance by check and the check is not cashed, the institution must return the funds to the Department of Education no later than 240 days after the date the school issued the check. Condition: The University did not refund credit balances to four out of sixty studentssampled from a total population of 1,495 within the required timeframe. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: The University should develop a process to ensure all credit balances are refunded to student accounts within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-001
2024-001 Special Tests and Provisions – Disbursements to or on Behalf of Students Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: N. Special Tests and Provisions – Disbursements to or on Behalf of Students - Credit Balances – An institution is required to refund credit balances on student accounts within 14 days of the creation of the credit balance. If an institution attempts to refund the credit balance by check and the check is not cashed, the institution must return the funds to the Department of Education no later than 240 days after the date the school issued the check. Condition: The University did not refund credit balances to four out of sixty studentssampled from a total population of 1,495 within the required timeframe. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: The University should develop a process to ensure all credit balances are refunded to student accounts within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-002
2024-002 Special Tests and Provisions – Enrollment Reporting Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: The University is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or have an increase/decrease in attendance level during the year within 60 days of the date the University becomes aware of the change in enrollment status. Condition: The University did not submit an accurate status change notification or timely notification to the NSLDS website for thirty-three out of sixty students sampled from a total population of 682 who graduated, withdrew, or had an increase/decrease in attendance level during the year. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: Yes. Recommendation: The University should properly follow its policies and procedures over enrollment reporting to ensure that all status changes are submitted to the NSLDS website accurately and within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-002
2024-002 Special Tests and Provisions – Enrollment Reporting Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: The University is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or have an increase/decrease in attendance level during the year within 60 days of the date the University becomes aware of the change in enrollment status. Condition: The University did not submit an accurate status change notification or timely notification to the NSLDS website for thirty-three out of sixty students sampled from a total population of 682 who graduated, withdrew, or had an increase/decrease in attendance level during the year. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: Yes. Recommendation: The University should properly follow its policies and procedures over enrollment reporting to ensure that all status changes are submitted to the NSLDS website accurately and within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-002
2024-002 Special Tests and Provisions – Enrollment Reporting Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: The University is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or have an increase/decrease in attendance level during the year within 60 days of the date the University becomes aware of the change in enrollment status. Condition: The University did not submit an accurate status change notification or timely notification to the NSLDS website for thirty-three out of sixty students sampled from a total population of 682 who graduated, withdrew, or had an increase/decrease in attendance level during the year. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: Yes. Recommendation: The University should properly follow its policies and procedures over enrollment reporting to ensure that all status changes are submitted to the NSLDS website accurately and within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-002
2024-002 Special Tests and Provisions – Enrollment Reporting Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: The University is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or have an increase/decrease in attendance level during the year within 60 days of the date the University becomes aware of the change in enrollment status. Condition: The University did not submit an accurate status change notification or timely notification to the NSLDS website for thirty-three out of sixty students sampled from a total population of 682 who graduated, withdrew, or had an increase/decrease in attendance level during the year. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: Yes. Recommendation: The University should properly follow its policies and procedures over enrollment reporting to ensure that all status changes are submitted to the NSLDS website accurately and within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-002
2024-002 Special Tests and Provisions – Enrollment Reporting Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: The University is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or have an increase/decrease in attendance level during the year within 60 days of the date the University becomes aware of the change in enrollment status. Condition: The University did not submit an accurate status change notification or timely notification to the NSLDS website for thirty-three out of sixty students sampled from a total population of 682 who graduated, withdrew, or had an increase/decrease in attendance level during the year. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: Yes. Recommendation: The University should properly follow its policies and procedures over enrollment reporting to ensure that all status changes are submitted to the NSLDS website accurately and within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-001
2024-001 Special Tests and Provisions – Disbursements to or on Behalf of Students Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: N. Special Tests and Provisions – Disbursements to or on Behalf of Students - Credit Balances – An institution is required to refund credit balances on student accounts within 14 days of the creation of the credit balance. If an institution attempts to refund the credit balance by check and the check is not cashed, the institution must return the funds to the Department of Education no later than 240 days after the date the school issued the check. Condition: The University did not refund credit balances to four out of sixty studentssampled from a total population of 1,495 within the required timeframe. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: The University should develop a process to ensure all credit balances are refunded to student accounts within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-001
2024-001 Special Tests and Provisions – Disbursements to or on Behalf of Students Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: N. Special Tests and Provisions – Disbursements to or on Behalf of Students - Credit Balances – An institution is required to refund credit balances on student accounts within 14 days of the creation of the credit balance. If an institution attempts to refund the credit balance by check and the check is not cashed, the institution must return the funds to the Department of Education no later than 240 days after the date the school issued the check. Condition: The University did not refund credit balances to four out of sixty studentssampled from a total population of 1,495 within the required timeframe. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: The University should develop a process to ensure all credit balances are refunded to student accounts within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-001
2024-001 Special Tests and Provisions – Disbursements to or on Behalf of Students Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: N. Special Tests and Provisions – Disbursements to or on Behalf of Students - Credit Balances – An institution is required to refund credit balances on student accounts within 14 days of the creation of the credit balance. If an institution attempts to refund the credit balance by check and the check is not cashed, the institution must return the funds to the Department of Education no later than 240 days after the date the school issued the check. Condition: The University did not refund credit balances to four out of sixty studentssampled from a total population of 1,495 within the required timeframe. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: The University should develop a process to ensure all credit balances are refunded to student accounts within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-001
2024-001 Special Tests and Provisions – Disbursements to or on Behalf of Students Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: N. Special Tests and Provisions – Disbursements to or on Behalf of Students - Credit Balances – An institution is required to refund credit balances on student accounts within 14 days of the creation of the credit balance. If an institution attempts to refund the credit balance by check and the check is not cashed, the institution must return the funds to the Department of Education no later than 240 days after the date the school issued the check. Condition: The University did not refund credit balances to four out of sixty studentssampled from a total population of 1,495 within the required timeframe. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: The University should develop a process to ensure all credit balances are refunded to student accounts within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-001
2024-001 Special Tests and Provisions – Disbursements to or on Behalf of Students Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: N. Special Tests and Provisions – Disbursements to or on Behalf of Students - Credit Balances – An institution is required to refund credit balances on student accounts within 14 days of the creation of the credit balance. If an institution attempts to refund the credit balance by check and the check is not cashed, the institution must return the funds to the Department of Education no later than 240 days after the date the school issued the check. Condition: The University did not refund credit balances to four out of sixty studentssampled from a total population of 1,495 within the required timeframe. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: The University should develop a process to ensure all credit balances are refunded to student accounts within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-002
2024-002 Special Tests and Provisions – Enrollment Reporting Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: The University is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or have an increase/decrease in attendance level during the year within 60 days of the date the University becomes aware of the change in enrollment status. Condition: The University did not submit an accurate status change notification or timely notification to the NSLDS website for thirty-three out of sixty students sampled from a total population of 682 who graduated, withdrew, or had an increase/decrease in attendance level during the year. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: Yes. Recommendation: The University should properly follow its policies and procedures over enrollment reporting to ensure that all status changes are submitted to the NSLDS website accurately and within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-002
2024-002 Special Tests and Provisions – Enrollment Reporting Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: The University is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or have an increase/decrease in attendance level during the year within 60 days of the date the University becomes aware of the change in enrollment status. Condition: The University did not submit an accurate status change notification or timely notification to the NSLDS website for thirty-three out of sixty students sampled from a total population of 682 who graduated, withdrew, or had an increase/decrease in attendance level during the year. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: Yes. Recommendation: The University should properly follow its policies and procedures over enrollment reporting to ensure that all status changes are submitted to the NSLDS website accurately and within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-002
2024-002 Special Tests and Provisions – Enrollment Reporting Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: The University is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or have an increase/decrease in attendance level during the year within 60 days of the date the University becomes aware of the change in enrollment status. Condition: The University did not submit an accurate status change notification or timely notification to the NSLDS website for thirty-three out of sixty students sampled from a total population of 682 who graduated, withdrew, or had an increase/decrease in attendance level during the year. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: Yes. Recommendation: The University should properly follow its policies and procedures over enrollment reporting to ensure that all status changes are submitted to the NSLDS website accurately and within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-002
2024-002 Special Tests and Provisions – Enrollment Reporting Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: The University is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or have an increase/decrease in attendance level during the year within 60 days of the date the University becomes aware of the change in enrollment status. Condition: The University did not submit an accurate status change notification or timely notification to the NSLDS website for thirty-three out of sixty students sampled from a total population of 682 who graduated, withdrew, or had an increase/decrease in attendance level during the year. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: Yes. Recommendation: The University should properly follow its policies and procedures over enrollment reporting to ensure that all status changes are submitted to the NSLDS website accurately and within the required timeframe. Views of Responsible Officials: See corrective action plan attached.
Finding 2024-002
2024-002 Special Tests and Provisions – Enrollment Reporting Federal Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 and 84.379 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: The University is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or have an increase/decrease in attendance level during the year within 60 days of the date the University becomes aware of the change in enrollment status. Condition: The University did not submit an accurate status change notification or timely notification to the NSLDS website for thirty-three out of sixty students sampled from a total population of 682 who graduated, withdrew, or had an increase/decrease in attendance level during the year. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: Yes. Recommendation: The University should properly follow its policies and procedures over enrollment reporting to ensure that all status changes are submitted to the NSLDS website accurately and within the required timeframe. Views of Responsible Officials: See corrective action plan attached.