Audit 343977

Finding 2024-001: Enrollment Reporting Federal Agency U.S. Department of Education Federal Program Student Financial Assistance Cluster (ALN #84.268) Federal Award Year July 1, 2023 through June 30, 2024 Federal Award Numbers P268K221285 Criteria Under the Pell grant and loan programs, institutions must complete and return to the Department of Education within 30 days the Enrollment Reporting roster file (Pell, 34 CFR Section 690.83(b)(2); FFEL, 34 CFR Section 682.610; and Direct Loan, 34 CFR Section 685.309). Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition During our procedures performed over the Student Financial Assistance Cluster, we selected a sample of 40 students who were awarded federal student financial aid with status changes during fiscal year 2024. Within our sample, we noted five instances in which the student’s status change was not submitted to the NSLDS within 60 days as required. Cause and Effect The control to ensure that all reports of student status changes are submitted to NSLDS on a timely basis was not operating effectively to identify certain instances of noncompliance. For each student identified where there was a delay, the withdrawal status was not transmitted timely to NSLDS by a range of 4 – 33 days. This was due to technical difficulties the University had with the National Student Clearinghouse (NSC) which prevented timely transmission to NSLDS. Questioned Costs None identified. Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding in the Prior Year No. Recommendation We recommend the University enhance the precision of the control around the review of timeliness of the enrollment reporting submissions. Views of Responsible Officials UM management acknowledges that the status changes for 5 out of 40 students selected were not reported to NSLDS within the required 60-day timeframe. This delay was caused by unexpected technical issues during the submission process to the National Student Clearinghouse. UM management has since implemented a new process for reporting submission to bypass the technical issues.

Finding 2024-001: Enrollment Reporting Federal Agency U.S. Department of Education Federal Program Student Financial Assistance Cluster (ALN #84.268) Federal Award Year July 1, 2023 through June 30, 2024 Federal Award Numbers P268K221285 Criteria Under the Pell grant and loan programs, institutions must complete and return to the Department of Education within 30 days the Enrollment Reporting roster file (Pell, 34 CFR Section 690.83(b)(2); FFEL, 34 CFR Section 682.610; and Direct Loan, 34 CFR Section 685.309). Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition During our procedures performed over the Student Financial Assistance Cluster, we selected a sample of 40 students who were awarded federal student financial aid with status changes during fiscal year 2024. Within our sample, we noted five instances in which the student’s status change was not submitted to the NSLDS within 60 days as required. Cause and Effect The control to ensure that all reports of student status changes are submitted to NSLDS on a timely basis was not operating effectively to identify certain instances of noncompliance. For each student identified where there was a delay, the withdrawal status was not transmitted timely to NSLDS by a range of 4 – 33 days. This was due to technical difficulties the University had with the National Student Clearinghouse (NSC) which prevented timely transmission to NSLDS. Questioned Costs None identified. Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding in the Prior Year No. Recommendation We recommend the University enhance the precision of the control around the review of timeliness of the enrollment reporting submissions. Views of Responsible Officials UM management acknowledges that the status changes for 5 out of 40 students selected were not reported to NSLDS within the required 60-day timeframe. This delay was caused by unexpected technical issues during the submission process to the National Student Clearinghouse. UM management has since implemented a new process for reporting submission to bypass the technical issues.

Finding 2024-001: Enrollment Reporting Federal Agency U.S. Department of Education Federal Program Student Financial Assistance Cluster (ALN #84.268) Federal Award Year July 1, 2023 through June 30, 2024 Federal Award Numbers P268K221285 Criteria Under the Pell grant and loan programs, institutions must complete and return to the Department of Education within 30 days the Enrollment Reporting roster file (Pell, 34 CFR Section 690.83(b)(2); FFEL, 34 CFR Section 682.610; and Direct Loan, 34 CFR Section 685.309). Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition During our procedures performed over the Student Financial Assistance Cluster, we selected a sample of 40 students who were awarded federal student financial aid with status changes during fiscal year 2024. Within our sample, we noted five instances in which the student’s status change was not submitted to the NSLDS within 60 days as required. Cause and Effect The control to ensure that all reports of student status changes are submitted to NSLDS on a timely basis was not operating effectively to identify certain instances of noncompliance. For each student identified where there was a delay, the withdrawal status was not transmitted timely to NSLDS by a range of 4 – 33 days. This was due to technical difficulties the University had with the National Student Clearinghouse (NSC) which prevented timely transmission to NSLDS. Questioned Costs None identified. Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding in the Prior Year No. Recommendation We recommend the University enhance the precision of the control around the review of timeliness of the enrollment reporting submissions. Views of Responsible Officials UM management acknowledges that the status changes for 5 out of 40 students selected were not reported to NSLDS within the required 60-day timeframe. This delay was caused by unexpected technical issues during the submission process to the National Student Clearinghouse. UM management has since implemented a new process for reporting submission to bypass the technical issues.

Finding 2024-001: Enrollment Reporting Federal Agency U.S. Department of Education Federal Program Student Financial Assistance Cluster (ALN #84.268) Federal Award Year July 1, 2023 through June 30, 2024 Federal Award Numbers P268K221285 Criteria Under the Pell grant and loan programs, institutions must complete and return to the Department of Education within 30 days the Enrollment Reporting roster file (Pell, 34 CFR Section 690.83(b)(2); FFEL, 34 CFR Section 682.610; and Direct Loan, 34 CFR Section 685.309). Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition During our procedures performed over the Student Financial Assistance Cluster, we selected a sample of 40 students who were awarded federal student financial aid with status changes during fiscal year 2024. Within our sample, we noted five instances in which the student’s status change was not submitted to the NSLDS within 60 days as required. Cause and Effect The control to ensure that all reports of student status changes are submitted to NSLDS on a timely basis was not operating effectively to identify certain instances of noncompliance. For each student identified where there was a delay, the withdrawal status was not transmitted timely to NSLDS by a range of 4 – 33 days. This was due to technical difficulties the University had with the National Student Clearinghouse (NSC) which prevented timely transmission to NSLDS. Questioned Costs None identified. Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding in the Prior Year No. Recommendation We recommend the University enhance the precision of the control around the review of timeliness of the enrollment reporting submissions. Views of Responsible Officials UM management acknowledges that the status changes for 5 out of 40 students selected were not reported to NSLDS within the required 60-day timeframe. This delay was caused by unexpected technical issues during the submission process to the National Student Clearinghouse. UM management has since implemented a new process for reporting submission to bypass the technical issues.

Finding 2024-001: Enrollment Reporting Federal Agency U.S. Department of Education Federal Program Student Financial Assistance Cluster (ALN #84.268) Federal Award Year July 1, 2023 through June 30, 2024 Federal Award Numbers P268K221285 Criteria Under the Pell grant and loan programs, institutions must complete and return to the Department of Education within 30 days the Enrollment Reporting roster file (Pell, 34 CFR Section 690.83(b)(2); FFEL, 34 CFR Section 682.610; and Direct Loan, 34 CFR Section 685.309). Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition During our procedures performed over the Student Financial Assistance Cluster, we selected a sample of 40 students who were awarded federal student financial aid with status changes during fiscal year 2024. Within our sample, we noted five instances in which the student’s status change was not submitted to the NSLDS within 60 days as required. Cause and Effect The control to ensure that all reports of student status changes are submitted to NSLDS on a timely basis was not operating effectively to identify certain instances of noncompliance. For each student identified where there was a delay, the withdrawal status was not transmitted timely to NSLDS by a range of 4 – 33 days. This was due to technical difficulties the University had with the National Student Clearinghouse (NSC) which prevented timely transmission to NSLDS. Questioned Costs None identified. Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding in the Prior Year No. Recommendation We recommend the University enhance the precision of the control around the review of timeliness of the enrollment reporting submissions. Views of Responsible Officials UM management acknowledges that the status changes for 5 out of 40 students selected were not reported to NSLDS within the required 60-day timeframe. This delay was caused by unexpected technical issues during the submission process to the National Student Clearinghouse. UM management has since implemented a new process for reporting submission to bypass the technical issues.

Finding 2024-001: Enrollment Reporting Federal Agency U.S. Department of Education Federal Program Student Financial Assistance Cluster (ALN #84.268) Federal Award Year July 1, 2023 through June 30, 2024 Federal Award Numbers P268K221285 Criteria Under the Pell grant and loan programs, institutions must complete and return to the Department of Education within 30 days the Enrollment Reporting roster file (Pell, 34 CFR Section 690.83(b)(2); FFEL, 34 CFR Section 682.610; and Direct Loan, 34 CFR Section 685.309). Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition During our procedures performed over the Student Financial Assistance Cluster, we selected a sample of 40 students who were awarded federal student financial aid with status changes during fiscal year 2024. Within our sample, we noted five instances in which the student’s status change was not submitted to the NSLDS within 60 days as required. Cause and Effect The control to ensure that all reports of student status changes are submitted to NSLDS on a timely basis was not operating effectively to identify certain instances of noncompliance. For each student identified where there was a delay, the withdrawal status was not transmitted timely to NSLDS by a range of 4 – 33 days. This was due to technical difficulties the University had with the National Student Clearinghouse (NSC) which prevented timely transmission to NSLDS. Questioned Costs None identified. Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding in the Prior Year No. Recommendation We recommend the University enhance the precision of the control around the review of timeliness of the enrollment reporting submissions. Views of Responsible Officials UM management acknowledges that the status changes for 5 out of 40 students selected were not reported to NSLDS within the required 60-day timeframe. This delay was caused by unexpected technical issues during the submission process to the National Student Clearinghouse. UM management has since implemented a new process for reporting submission to bypass the technical issues.

Finding 2024-001: Enrollment Reporting Federal Agency U.S. Department of Education Federal Program Student Financial Assistance Cluster (ALN #84.268) Federal Award Year July 1, 2023 through June 30, 2024 Federal Award Numbers P268K221285 Criteria Under the Pell grant and loan programs, institutions must complete and return to the Department of Education within 30 days the Enrollment Reporting roster file (Pell, 34 CFR Section 690.83(b)(2); FFEL, 34 CFR Section 682.610; and Direct Loan, 34 CFR Section 685.309). Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition During our procedures performed over the Student Financial Assistance Cluster, we selected a sample of 40 students who were awarded federal student financial aid with status changes during fiscal year 2024. Within our sample, we noted five instances in which the student’s status change was not submitted to the NSLDS within 60 days as required. Cause and Effect The control to ensure that all reports of student status changes are submitted to NSLDS on a timely basis was not operating effectively to identify certain instances of noncompliance. For each student identified where there was a delay, the withdrawal status was not transmitted timely to NSLDS by a range of 4 – 33 days. This was due to technical difficulties the University had with the National Student Clearinghouse (NSC) which prevented timely transmission to NSLDS. Questioned Costs None identified. Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding in the Prior Year No. Recommendation We recommend the University enhance the precision of the control around the review of timeliness of the enrollment reporting submissions. Views of Responsible Officials UM management acknowledges that the status changes for 5 out of 40 students selected were not reported to NSLDS within the required 60-day timeframe. This delay was caused by unexpected technical issues during the submission process to the National Student Clearinghouse. UM management has since implemented a new process for reporting submission to bypass the technical issues.

Finding 2024-001: Enrollment Reporting Federal Agency U.S. Department of Education Federal Program Student Financial Assistance Cluster (ALN #84.268) Federal Award Year July 1, 2023 through June 30, 2024 Federal Award Numbers P268K221285 Criteria Under the Pell grant and loan programs, institutions must complete and return to the Department of Education within 30 days the Enrollment Reporting roster file (Pell, 34 CFR Section 690.83(b)(2); FFEL, 34 CFR Section 682.610; and Direct Loan, 34 CFR Section 685.309). Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition During our procedures performed over the Student Financial Assistance Cluster, we selected a sample of 40 students who were awarded federal student financial aid with status changes during fiscal year 2024. Within our sample, we noted five instances in which the student’s status change was not submitted to the NSLDS within 60 days as required. Cause and Effect The control to ensure that all reports of student status changes are submitted to NSLDS on a timely basis was not operating effectively to identify certain instances of noncompliance. For each student identified where there was a delay, the withdrawal status was not transmitted timely to NSLDS by a range of 4 – 33 days. This was due to technical difficulties the University had with the National Student Clearinghouse (NSC) which prevented timely transmission to NSLDS. Questioned Costs None identified. Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding in the Prior Year No. Recommendation We recommend the University enhance the precision of the control around the review of timeliness of the enrollment reporting submissions. Views of Responsible Officials UM management acknowledges that the status changes for 5 out of 40 students selected were not reported to NSLDS within the required 60-day timeframe. This delay was caused by unexpected technical issues during the submission process to the National Student Clearinghouse. UM management has since implemented a new process for reporting submission to bypass the technical issues.

Finding 2024-001: Enrollment Reporting Federal Agency U.S. Department of Education Federal Program Student Financial Assistance Cluster (ALN #84.268) Federal Award Year July 1, 2023 through June 30, 2024 Federal Award Numbers P268K221285 Criteria Under the Pell grant and loan programs, institutions must complete and return to the Department of Education within 30 days the Enrollment Reporting roster file (Pell, 34 CFR Section 690.83(b)(2); FFEL, 34 CFR Section 682.610; and Direct Loan, 34 CFR Section 685.309). Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition During our procedures performed over the Student Financial Assistance Cluster, we selected a sample of 40 students who were awarded federal student financial aid with status changes during fiscal year 2024. Within our sample, we noted five instances in which the student’s status change was not submitted to the NSLDS within 60 days as required. Cause and Effect The control to ensure that all reports of student status changes are submitted to NSLDS on a timely basis was not operating effectively to identify certain instances of noncompliance. For each student identified where there was a delay, the withdrawal status was not transmitted timely to NSLDS by a range of 4 – 33 days. This was due to technical difficulties the University had with the National Student Clearinghouse (NSC) which prevented timely transmission to NSLDS. Questioned Costs None identified. Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding in the Prior Year No. Recommendation We recommend the University enhance the precision of the control around the review of timeliness of the enrollment reporting submissions. Views of Responsible Officials UM management acknowledges that the status changes for 5 out of 40 students selected were not reported to NSLDS within the required 60-day timeframe. This delay was caused by unexpected technical issues during the submission process to the National Student Clearinghouse. UM management has since implemented a new process for reporting submission to bypass the technical issues.

Finding 2024-001: Enrollment Reporting Federal Agency U.S. Department of Education Federal Program Student Financial Assistance Cluster (ALN #84.268) Federal Award Year July 1, 2023 through June 30, 2024 Federal Award Numbers P268K221285 Criteria Under the Pell grant and loan programs, institutions must complete and return to the Department of Education within 30 days the Enrollment Reporting roster file (Pell, 34 CFR Section 690.83(b)(2); FFEL, 34 CFR Section 682.610; and Direct Loan, 34 CFR Section 685.309). Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition During our procedures performed over the Student Financial Assistance Cluster, we selected a sample of 40 students who were awarded federal student financial aid with status changes during fiscal year 2024. Within our sample, we noted five instances in which the student’s status change was not submitted to the NSLDS within 60 days as required. Cause and Effect The control to ensure that all reports of student status changes are submitted to NSLDS on a timely basis was not operating effectively to identify certain instances of noncompliance. For each student identified where there was a delay, the withdrawal status was not transmitted timely to NSLDS by a range of 4 – 33 days. This was due to technical difficulties the University had with the National Student Clearinghouse (NSC) which prevented timely transmission to NSLDS. Questioned Costs None identified. Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding in the Prior Year No. Recommendation We recommend the University enhance the precision of the control around the review of timeliness of the enrollment reporting submissions. Views of Responsible Officials UM management acknowledges that the status changes for 5 out of 40 students selected were not reported to NSLDS within the required 60-day timeframe. This delay was caused by unexpected technical issues during the submission process to the National Student Clearinghouse. UM management has since implemented a new process for reporting submission to bypass the technical issues.

Finding 2024-001: Enrollment Reporting Federal Agency U.S. Department of Education Federal Program Student Financial Assistance Cluster (ALN #84.268) Federal Award Year July 1, 2023 through June 30, 2024 Federal Award Numbers P268K221285 Criteria Under the Pell grant and loan programs, institutions must complete and return to the Department of Education within 30 days the Enrollment Reporting roster file (Pell, 34 CFR Section 690.83(b)(2); FFEL, 34 CFR Section 682.610; and Direct Loan, 34 CFR Section 685.309). Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition During our procedures performed over the Student Financial Assistance Cluster, we selected a sample of 40 students who were awarded federal student financial aid with status changes during fiscal year 2024. Within our sample, we noted five instances in which the student’s status change was not submitted to the NSLDS within 60 days as required. Cause and Effect The control to ensure that all reports of student status changes are submitted to NSLDS on a timely basis was not operating effectively to identify certain instances of noncompliance. For each student identified where there was a delay, the withdrawal status was not transmitted timely to NSLDS by a range of 4 – 33 days. This was due to technical difficulties the University had with the National Student Clearinghouse (NSC) which prevented timely transmission to NSLDS. Questioned Costs None identified. Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding in the Prior Year No. Recommendation We recommend the University enhance the precision of the control around the review of timeliness of the enrollment reporting submissions. Views of Responsible Officials UM management acknowledges that the status changes for 5 out of 40 students selected were not reported to NSLDS within the required 60-day timeframe. This delay was caused by unexpected technical issues during the submission process to the National Student Clearinghouse. UM management has since implemented a new process for reporting submission to bypass the technical issues.

Finding 2024-001: Enrollment Reporting Federal Agency U.S. Department of Education Federal Program Student Financial Assistance Cluster (ALN #84.268) Federal Award Year July 1, 2023 through June 30, 2024 Federal Award Numbers P268K221285 Criteria Under the Pell grant and loan programs, institutions must complete and return to the Department of Education within 30 days the Enrollment Reporting roster file (Pell, 34 CFR Section 690.83(b)(2); FFEL, 34 CFR Section 682.610; and Direct Loan, 34 CFR Section 685.309). Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition During our procedures performed over the Student Financial Assistance Cluster, we selected a sample of 40 students who were awarded federal student financial aid with status changes during fiscal year 2024. Within our sample, we noted five instances in which the student’s status change was not submitted to the NSLDS within 60 days as required. Cause and Effect The control to ensure that all reports of student status changes are submitted to NSLDS on a timely basis was not operating effectively to identify certain instances of noncompliance. For each student identified where there was a delay, the withdrawal status was not transmitted timely to NSLDS by a range of 4 – 33 days. This was due to technical difficulties the University had with the National Student Clearinghouse (NSC) which prevented timely transmission to NSLDS. Questioned Costs None identified. Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding in the Prior Year No. Recommendation We recommend the University enhance the precision of the control around the review of timeliness of the enrollment reporting submissions. Views of Responsible Officials UM management acknowledges that the status changes for 5 out of 40 students selected were not reported to NSLDS within the required 60-day timeframe. This delay was caused by unexpected technical issues during the submission process to the National Student Clearinghouse. UM management has since implemented a new process for reporting submission to bypass the technical issues.

Finding 2024-001: Enrollment Reporting Federal Agency U.S. Department of Education Federal Program Student Financial Assistance Cluster (ALN #84.268) Federal Award Year July 1, 2023 through June 30, 2024 Federal Award Numbers P268K221285 Criteria Under the Pell grant and loan programs, institutions must complete and return to the Department of Education within 30 days the Enrollment Reporting roster file (Pell, 34 CFR Section 690.83(b)(2); FFEL, 34 CFR Section 682.610; and Direct Loan, 34 CFR Section 685.309). Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition During our procedures performed over the Student Financial Assistance Cluster, we selected a sample of 40 students who were awarded federal student financial aid with status changes during fiscal year 2024. Within our sample, we noted five instances in which the student’s status change was not submitted to the NSLDS within 60 days as required. Cause and Effect The control to ensure that all reports of student status changes are submitted to NSLDS on a timely basis was not operating effectively to identify certain instances of noncompliance. For each student identified where there was a delay, the withdrawal status was not transmitted timely to NSLDS by a range of 4 – 33 days. This was due to technical difficulties the University had with the National Student Clearinghouse (NSC) which prevented timely transmission to NSLDS. Questioned Costs None identified. Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding in the Prior Year No. Recommendation We recommend the University enhance the precision of the control around the review of timeliness of the enrollment reporting submissions. Views of Responsible Officials UM management acknowledges that the status changes for 5 out of 40 students selected were not reported to NSLDS within the required 60-day timeframe. This delay was caused by unexpected technical issues during the submission process to the National Student Clearinghouse. UM management has since implemented a new process for reporting submission to bypass the technical issues.

Finding 2024-001: Enrollment Reporting Federal Agency U.S. Department of Education Federal Program Student Financial Assistance Cluster (ALN #84.268) Federal Award Year July 1, 2023 through June 30, 2024 Federal Award Numbers P268K221285 Criteria Under the Pell grant and loan programs, institutions must complete and return to the Department of Education within 30 days the Enrollment Reporting roster file (Pell, 34 CFR Section 690.83(b)(2); FFEL, 34 CFR Section 682.610; and Direct Loan, 34 CFR Section 685.309). Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition During our procedures performed over the Student Financial Assistance Cluster, we selected a sample of 40 students who were awarded federal student financial aid with status changes during fiscal year 2024. Within our sample, we noted five instances in which the student’s status change was not submitted to the NSLDS within 60 days as required. Cause and Effect The control to ensure that all reports of student status changes are submitted to NSLDS on a timely basis was not operating effectively to identify certain instances of noncompliance. For each student identified where there was a delay, the withdrawal status was not transmitted timely to NSLDS by a range of 4 – 33 days. This was due to technical difficulties the University had with the National Student Clearinghouse (NSC) which prevented timely transmission to NSLDS. Questioned Costs None identified. Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding in the Prior Year No. Recommendation We recommend the University enhance the precision of the control around the review of timeliness of the enrollment reporting submissions. Views of Responsible Officials UM management acknowledges that the status changes for 5 out of 40 students selected were not reported to NSLDS within the required 60-day timeframe. This delay was caused by unexpected technical issues during the submission process to the National Student Clearinghouse. UM management has since implemented a new process for reporting submission to bypass the technical issues.