Audit 349782

Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.268 Federal Direct Student Loans Program Federal Agency: Department of Education Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR Section 685.309, institutions with direct loan programs must report enrollment information within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. An institution must notify the Secretary of Education if it discovers that a loan under Title IV of the Act was made to or on behalf of a student who has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period in which the loan was intended. The Department of Education lists several certification methods for enrollment reporting, including certifying directly through the National Students Loan Data System (NSLDS) web site, or certifying through NSLDS’s batch enrollment reporting process. Additionally, there are two categories of enrollment information within NSLDS, “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types. Condition and Context: It was identified that the University did not have effective internal controls over the review of student program and campus level data changes submitted to the National Student Loan Data System (NSLDS). In our sample of 40 students over the enrollment reporting compliance requirement, we identified 9 students who had changes that were not submitted timely and 15 students whose campus or program level information was not submitted accurately to the NSLDS. Cause and Effect: The University’s control failed in detecting that untimely and inaccurate information was reported to NSLDS. Qustioned Costs: None noted. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: Yes. Recommendation: We recommend that the University enhance its internal controls to ensure all information submitted to NSLDS is reviewed for accuracy on a timely basis. View of Responsible Officials: University of Massachusetts Global concurs with this finding. The University utilizes the services of National Student Clearinghouse to report student status data to the NSLDS. There were certain students with statuses that did not match between program and campus level records, and one student who withdrew from the University, but was not properly reported within the 60 day requirement. To address this, the registrar will review system generated reports to match NSLDS reporting guides and closely monitor when files are processed and reported to NSLDS.

Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.268 Federal Direct Student Loans Program Federal Agency: Department of Education Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR Section 685.309, institutions with direct loan programs must report enrollment information within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. An institution must notify the Secretary of Education if it discovers that a loan under Title IV of the Act was made to or on behalf of a student who has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period in which the loan was intended. The Department of Education lists several certification methods for enrollment reporting, including certifying directly through the National Students Loan Data System (NSLDS) web site, or certifying through NSLDS’s batch enrollment reporting process. Additionally, there are two categories of enrollment information within NSLDS, “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types. Condition and Context: It was identified that the University did not have effective internal controls over the review of student program and campus level data changes submitted to the National Student Loan Data System (NSLDS). In our sample of 40 students over the enrollment reporting compliance requirement, we identified 9 students who had changes that were not submitted timely and 15 students whose campus or program level information was not submitted accurately to the NSLDS. Cause and Effect: The University’s control failed in detecting that untimely and inaccurate information was reported to NSLDS. Qustioned Costs: None noted. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: Yes. Recommendation: We recommend that the University enhance its internal controls to ensure all information submitted to NSLDS is reviewed for accuracy on a timely basis. View of Responsible Officials: University of Massachusetts Global concurs with this finding. The University utilizes the services of National Student Clearinghouse to report student status data to the NSLDS. There were certain students with statuses that did not match between program and campus level records, and one student who withdrew from the University, but was not properly reported within the 60 day requirement. To address this, the registrar will review system generated reports to match NSLDS reporting guides and closely monitor when files are processed and reported to NSLDS.