Audit 340969

2024-002 Department of Education Student Financial Aid Cluster Federal Financial Assistance Listing #84.268 – Federal Direct Student Loans, Award Year 2024 Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Controls over Compliance and Compliance Criteria: 34 CFR 685.309 sets forth the criteria for administrative and fiscal control and accounting requirements for schools participating in the Federal Direct Loan Program in regard to enrollment reporting requirements. Condition: The following was noted in testing: 1) One student was not properly reported as graduated in 2024, 2) three students had an incorrect program start date reported (off by 5 days), and 3) one student had an incorrect withdrawn date (off by 1 day). Cause: For errors 1 and 2 noted above, the School properly reported in a timely manner the dates to the National Student Clearinghouse (NSC) and NSC did not report those dates to NSLDS. For the last reporting issue, an error in entry of the date was made into the system which is used to report to NSLDS, so the date was incorrectly reported. Effect: The errors in reporting resulted in reporting dates incorrectly or not reported to NSLDS. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 60 students with a change in status out of 625 students with a change in status were selected for enrollment reporting requirements. Repeat Finding from Prior Year(s): No Recommendation: We recommend a spot check be completed on a monthly basis of changes to ensure those changes are properly reported. We specifically recommend any known, unusual situations be reviewed on the NSLDS site to ensure they were properly reported. Views of Responsible Officials: Management agrees with the finding.

2024-002 Department of Education Student Financial Aid Cluster Federal Financial Assistance Listing #84.268 – Federal Direct Student Loans, Award Year 2024 Special Tests and Provisions – Enrollment Reporting Significant Deficiency in Internal Controls over Compliance and Compliance Criteria: 34 CFR 685.309 sets forth the criteria for administrative and fiscal control and accounting requirements for schools participating in the Federal Direct Loan Program in regard to enrollment reporting requirements. Condition: The following was noted in testing: 1) One student was not properly reported as graduated in 2024, 2) three students had an incorrect program start date reported (off by 5 days), and 3) one student had an incorrect withdrawn date (off by 1 day). Cause: For errors 1 and 2 noted above, the School properly reported in a timely manner the dates to the National Student Clearinghouse (NSC) and NSC did not report those dates to NSLDS. For the last reporting issue, an error in entry of the date was made into the system which is used to report to NSLDS, so the date was incorrectly reported. Effect: The errors in reporting resulted in reporting dates incorrectly or not reported to NSLDS. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 60 students with a change in status out of 625 students with a change in status were selected for enrollment reporting requirements. Repeat Finding from Prior Year(s): No Recommendation: We recommend a spot check be completed on a monthly basis of changes to ensure those changes are properly reported. We specifically recommend any known, unusual situations be reviewed on the NSLDS site to ensure they were properly reported. Views of Responsible Officials: Management agrees with the finding.