Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Number: Various
Federal Award Identification Number and Year: N/A
Pass-Through Agency: N/A
Pass-Through Number: N/A
Award Period: June 1, 2023 – May 31, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing, we noted 6 out of the 60 students tested did not have enrollment data certified every 60 days. In 10 of the 60 students tested, the students’ status per the institution's records did not match what was reported to NSLDS. Furthermore, 14 out of the 60 students had an incorrect enrollment effective date. Lastly, 1 of the 60 students tested was not reported to NSLDS at all but should have been.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University’s processes and controls did not ensure that student status changes were properly reported to NSLDS in a timely manner.
Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely.
Repeat Finding: Yes – 2023-002
Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Number: Various
Federal Award Identification Number and Year: N/A
Pass-Through Agency: N/A
Pass-Through Number: N/A
Award Period: June 1, 2023 – May 31, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing, we noted 6 out of the 60 students tested did not have enrollment data certified every 60 days. In 10 of the 60 students tested, the students’ status per the institution's records did not match what was reported to NSLDS. Furthermore, 14 out of the 60 students had an incorrect enrollment effective date. Lastly, 1 of the 60 students tested was not reported to NSLDS at all but should have been.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University’s processes and controls did not ensure that student status changes were properly reported to NSLDS in a timely manner.
Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely.
Repeat Finding: Yes – 2023-002
Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Number: Various
Federal Award Identification Number and Year: N/A
Pass-Through Agency: N/A
Pass-Through Number: N/A
Award Period: June 1, 2023 – May 31, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing, we noted 6 out of the 60 students tested did not have enrollment data certified every 60 days. In 10 of the 60 students tested, the students’ status per the institution's records did not match what was reported to NSLDS. Furthermore, 14 out of the 60 students had an incorrect enrollment effective date. Lastly, 1 of the 60 students tested was not reported to NSLDS at all but should have been.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University’s processes and controls did not ensure that student status changes were properly reported to NSLDS in a timely manner.
Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely.
Repeat Finding: Yes – 2023-002
Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Number: Various
Federal Award Identification Number and Year: N/A
Pass-Through Agency: N/A
Pass-Through Number: N/A
Award Period: June 1, 2023 – May 31, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing, we noted 6 out of the 60 students tested did not have enrollment data certified every 60 days. In 10 of the 60 students tested, the students’ status per the institution's records did not match what was reported to NSLDS. Furthermore, 14 out of the 60 students had an incorrect enrollment effective date. Lastly, 1 of the 60 students tested was not reported to NSLDS at all but should have been.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University’s processes and controls did not ensure that student status changes were properly reported to NSLDS in a timely manner.
Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely.
Repeat Finding: Yes – 2023-002
Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Number: Various
Federal Award Identification Number and Year: N/A
Pass-Through Agency: N/A
Pass-Through Number: N/A
Award Period: June 1, 2023 – May 31, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing, we noted 6 out of the 60 students tested did not have enrollment data certified every 60 days. In 10 of the 60 students tested, the students’ status per the institution's records did not match what was reported to NSLDS. Furthermore, 14 out of the 60 students had an incorrect enrollment effective date. Lastly, 1 of the 60 students tested was not reported to NSLDS at all but should have been.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University’s processes and controls did not ensure that student status changes were properly reported to NSLDS in a timely manner.
Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely.
Repeat Finding: Yes – 2023-002
Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Number: Various
Federal Award Identification Number and Year: N/A
Pass-Through Agency: N/A
Pass-Through Number: N/A
Award Period: June 1, 2023 – May 31, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing, we noted 6 out of the 60 students tested did not have enrollment data certified every 60 days. In 10 of the 60 students tested, the students’ status per the institution's records did not match what was reported to NSLDS. Furthermore, 14 out of the 60 students had an incorrect enrollment effective date. Lastly, 1 of the 60 students tested was not reported to NSLDS at all but should have been.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University’s processes and controls did not ensure that student status changes were properly reported to NSLDS in a timely manner.
Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely.
Repeat Finding: Yes – 2023-002
Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Number: 84.268
Federal Award Identification Number and Year: N/A
Pass-Through Agency: N/A
Pass-Through Number: N/A
Award Period: June 1, 2023 – May 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.22(a)(2)(ii) states that in a program offered in modules, a student is not considered to have withdrawn if the student successfully completes one module that includes 49 percent or more of the number of days in the payment period, excluding scheduled breaks of five or more consecutive days and all days between modules.
Condition: During our testing, we noted a return of Title IV (R2T4) calculation was erroneously completely for a student that completed greater than 49% of a modular course. The student returned $925.74 of unsubsidized direct loans, but should not have done so.
Questioned Costs: $925
Context: During our testing, we noted a return of Title IV (R2T4) calculation was erroneously completely for a student that completed greater than 49% of a modular course. The student returned $925 of unsubsidized direct loans, but should not have done so.
Cause: The University used the proper inputs in the R2T4 calculation, but incorrectly concluded that the student had withdrawn and needed to return funds.
Effect: The University is not completing accurate R2T4 calculations as defined by the regulations.
Repeat Finding: No
Auditor’s Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are completed timely and accurately.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Number: Various
Federal Award Identification Number and Year: N/A
Pass-Through Agency: N/A
Pass-Through Number: N/A
Award Period: June 1, 2023 – May 31, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing, we noted 6 out of the 60 students tested did not have enrollment data certified every 60 days. In 10 of the 60 students tested, the students’ status per the institution's records did not match what was reported to NSLDS. Furthermore, 14 out of the 60 students had an incorrect enrollment effective date. Lastly, 1 of the 60 students tested was not reported to NSLDS at all but should have been.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University’s processes and controls did not ensure that student status changes were properly reported to NSLDS in a timely manner.
Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely.
Repeat Finding: Yes – 2023-002
Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Number: Various
Federal Award Identification Number and Year: N/A
Pass-Through Agency: N/A
Pass-Through Number: N/A
Award Period: June 1, 2023 – May 31, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing, we noted 6 out of the 60 students tested did not have enrollment data certified every 60 days. In 10 of the 60 students tested, the students’ status per the institution's records did not match what was reported to NSLDS. Furthermore, 14 out of the 60 students had an incorrect enrollment effective date. Lastly, 1 of the 60 students tested was not reported to NSLDS at all but should have been.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University’s processes and controls did not ensure that student status changes were properly reported to NSLDS in a timely manner.
Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely.
Repeat Finding: Yes – 2023-002
Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Number: Various
Federal Award Identification Number and Year: N/A
Pass-Through Agency: N/A
Pass-Through Number: N/A
Award Period: June 1, 2023 – May 31, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing, we noted 6 out of the 60 students tested did not have enrollment data certified every 60 days. In 10 of the 60 students tested, the students’ status per the institution's records did not match what was reported to NSLDS. Furthermore, 14 out of the 60 students had an incorrect enrollment effective date. Lastly, 1 of the 60 students tested was not reported to NSLDS at all but should have been.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University’s processes and controls did not ensure that student status changes were properly reported to NSLDS in a timely manner.
Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely.
Repeat Finding: Yes – 2023-002
Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Number: Various
Federal Award Identification Number and Year: N/A
Pass-Through Agency: N/A
Pass-Through Number: N/A
Award Period: June 1, 2023 – May 31, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing, we noted 6 out of the 60 students tested did not have enrollment data certified every 60 days. In 10 of the 60 students tested, the students’ status per the institution's records did not match what was reported to NSLDS. Furthermore, 14 out of the 60 students had an incorrect enrollment effective date. Lastly, 1 of the 60 students tested was not reported to NSLDS at all but should have been.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University’s processes and controls did not ensure that student status changes were properly reported to NSLDS in a timely manner.
Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely.
Repeat Finding: Yes – 2023-002
Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Number: Various
Federal Award Identification Number and Year: N/A
Pass-Through Agency: N/A
Pass-Through Number: N/A
Award Period: June 1, 2023 – May 31, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing, we noted 6 out of the 60 students tested did not have enrollment data certified every 60 days. In 10 of the 60 students tested, the students’ status per the institution's records did not match what was reported to NSLDS. Furthermore, 14 out of the 60 students had an incorrect enrollment effective date. Lastly, 1 of the 60 students tested was not reported to NSLDS at all but should have been.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University’s processes and controls did not ensure that student status changes were properly reported to NSLDS in a timely manner.
Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely.
Repeat Finding: Yes – 2023-002
Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Number: Various
Federal Award Identification Number and Year: N/A
Pass-Through Agency: N/A
Pass-Through Number: N/A
Award Period: June 1, 2023 – May 31, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer.
Condition: During our testing, we noted 6 out of the 60 students tested did not have enrollment data certified every 60 days. In 10 of the 60 students tested, the students’ status per the institution's records did not match what was reported to NSLDS. Furthermore, 14 out of the 60 students had an incorrect enrollment effective date. Lastly, 1 of the 60 students tested was not reported to NSLDS at all but should have been.
Questioned Costs: None
Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting.
Cause: The University’s processes and controls did not ensure that student status changes were properly reported to NSLDS in a timely manner.
Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely.
Repeat Finding: Yes – 2023-002
Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Federal Agency: Department of Education
Federal Program Title: Student Financial Assistance Cluster
Federal Assistance Listing Number: 84.268
Federal Award Identification Number and Year: N/A
Pass-Through Agency: N/A
Pass-Through Number: N/A
Award Period: June 1, 2023 – May 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.22(a)(2)(ii) states that in a program offered in modules, a student is not considered to have withdrawn if the student successfully completes one module that includes 49 percent or more of the number of days in the payment period, excluding scheduled breaks of five or more consecutive days and all days between modules.
Condition: During our testing, we noted a return of Title IV (R2T4) calculation was erroneously completely for a student that completed greater than 49% of a modular course. The student returned $925.74 of unsubsidized direct loans, but should not have done so.
Questioned Costs: $925
Context: During our testing, we noted a return of Title IV (R2T4) calculation was erroneously completely for a student that completed greater than 49% of a modular course. The student returned $925 of unsubsidized direct loans, but should not have done so.
Cause: The University used the proper inputs in the R2T4 calculation, but incorrectly concluded that the student had withdrawn and needed to return funds.
Effect: The University is not completing accurate R2T4 calculations as defined by the regulations.
Repeat Finding: No
Auditor’s Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are completed timely and accurately.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.