Audit 349899

FY End
2024-06-30
Total Expended
$163.54M
Findings
8
Programs
153
Organization: Portland State University (OR)
Year: 2024 Accepted: 2025-03-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
539363 2024-001 Significant Deficiency - N
539364 2024-001 Significant Deficiency - N
539365 2024-002 Significant Deficiency - N
539366 2024-002 Significant Deficiency - N
1115805 2024-001 Significant Deficiency - N
1115806 2024-001 Significant Deficiency - N
1115807 2024-002 Significant Deficiency - N
1115808 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Office of Federal Student Aid - Federal Direct Student Loans $79.13M Yes 2
84.063 Office of Federal Student Aid - Federal Pell Grant Program $35.60M Yes 2
93.575 Child Care and Development Block Grant $2.60M - 0
93.434 Every Student Succeeds Act/preschool Development Grants $2.32M - 0
84.007 Office of Federal Student Aid - Federal Supplemental Educational Opportunity Grants $1.12M Yes 0
93.310 Trans-Nih Research Support $1.07M - 0
84.033 Office of Federal Student Aid - Federal Work-Study Program $954,803 Yes 0
84.305 Institute of Education Sciences Education Research Grants Program $807,420 - 0
93.855 Allergy and Infectious Diseases Research $717,275 - 0
84.379 Office of Federal Student Aid - Teacher Education Assistance for College and Higher Education Grants (teach Grants) $673,499 Yes 0
84.368 Diverse Inclusive Collaborative Educators Pluss (dice Pluss) $583,040 - 0
84.047 Trio Upward Bound $560,739 - 0
84.335 Child Care Access and Family Support at An Urban University: A Plan for Student Success and Access $543,290 - 0
84.184 School Safely National Activities $503,478 - 0
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $492,240 - 0
93.732 Mental and Behavioral Health Education and Training Grants $457,237 - 0
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $445,336 - 0
47.084 Nsf Technology, Innovation, and Partnerships $359,468 - 0
84.425 Governors Emergency Education Relief Fund $353,915 - 0
84.044 Trio Talent Search $333,835 - 0
47.U01 National Science Foundation Miscellaneous (ipa) $325,920 - 0
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $306,468 - 0
84.042 Trio-Student Support Services $290,973 - 0
84.325 Interdisciplinary Distance Educators Advancing Low-Incidence Students (ideals) $279,255 - 0
84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $278,059 - 0
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $269,067 - 0
12.800 Air Force Defense Research Sciences Program $248,316 - 0
93.173 Research Related to Deafness and Communication Disorders $233,451 - 0
84.217 Trio McNair Post-Baccalaureate Achievement $231,626 - 0
19.500 Middle East Partnership Initiative $228,642 - 0
19.009 Academic Exchange Programs - Undergraduate Programs $226,963 - 0
84.116 Office of Postsecondary Education - Congressionally-Directed Grants $215,674 - 0
66.309 Surveys, Studies, Investigations, Training and Special Purpose Activities Relating to Environmental Justice $209,265 - 0
84.129 Clinical Rehabilitation Counseling (clrc) Program $181,329 - 0
47.074 Biological Sciences $178,019 - 0
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $176,550 - 0
10.U16 Department of Agriculture Miscellaneous $176,493 - 0
10.U15 Department of Agriculture Miscellaneous $176,391 - 0
10.U10 Department of Agriculture Miscellaneous $173,495 - 0
93.696 Certified Community Behavioral Health Clinic Expansion Grants $166,981 - 0
93.350 National Center for Advancing Translational Sciences $160,763 - 0
12.910 Research and Technology Development $160,718 - 0
47.070 Computer and Information Science and Engineering $156,104 - 0
84.299 Indian Education Professional Development Grants $148,110 - 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $142,094 - 0
93.859 Biomedical Research and Research Training $141,890 - 0
93.113 Environmental Health $139,015 - 0
10.U06 Department of Agriculture Miscellaneous $131,693 - 0
93.U01 Department of Health & Human Services Miscellaneous $129,621 - 0
12.U01 Department of Defense Miscellaneous $118,845 - 0
47.076 Stem Education (formerly Education and Human Resources) $109,233 - 0
15.517 Fish and Wildlife Coordination Act $98,383 - 0
10.U08 Department of Agriculture Miscellaneous $94,236 - 0
11.439 Marine Mammal Data Program $91,449 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $88,310 - 0
93.242 Mental Health Research Grants $88,031 - 0
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $87,928 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $87,682 - 0
45.312 National Leadership Grants $87,112 - 0
20.200 Highway Research and Development Program $86,256 - 0
20.U01 Department of Transportation Miscellaneous $80,069 - 0
81.122 Electricity Research, Development and Analysis $79,662 - 0
15.U01 Department of the Interior Miscellaneous $78,628 - 0
12.300 Basic and Applied Scientific Research $77,340 - 0
81.U04 Department of Energy Miscellaneous $73,204 - 0
10.U07 Department of Agriculture Miscellaneous $71,312 - 0
93.213 Research and Training in Complementary and Integrative Health $70,176 - 0
10.U17 Department of Agriculture Miscellaneous $69,277 - 0
10.699 Partnership Agreements $64,753 - 0
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $62,610 - 0
15.156 Tribal Climate Resilience $60,521 - 0
81.U06 Department of Energy Miscellaneous $59,977 - 0
15.608 Fish and Wildlife Management Assistance $56,149 - 0
10.U11 Department of Agriculture Miscellaneous $56,071 - 0
81.049 Office of Science Financial Assistance Program $55,594 - 0
43.U01 National Aeronautics and Space Administration Miscellaneous $55,533 - 0
10.U01 Department of Agriculture Miscellaneous $52,428 - 0
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $51,360 - 0
84.324 Special Education - Research Innovation to Improve Services and Results for Children with Disabilities $50,151 - 0
10.U09 Department of Agriculture Miscellaneous $50,039 - 0
10.902 Soil and Water Conservation $49,862 - 0
47.083 Integrative Activities $49,808 - 0
20.224 Federal Lands Access Program $49,344 - 0
43.001 Science $47,570 - 0
11.431 Climate and Atmospheric Research $45,946 - 0
16.834 Domestic Trafficking Victim Program $45,558 - 0
19.600 Bureau of Near Eastern Affairs $42,752 - 0
84.031 Higher Education Institutional Aid $39,977 - 0
12.900 Language Grant Program $38,949 - 0
81.086 Conservation Research and Development $38,185 - 0
11.039 Regional Technology and Innovation Hubs $37,031 - 0
10.558 Child and Adult Care Food Program $35,030 - 0
43.010 Space Technology $34,218 - 0
66.708 Pollution Prevention Grants Program $33,825 - 0
15.808 U.s. Geological Survey Research and Data Collection $33,581 - 0
47.050 Geosciences $33,140 - 0
47.078 Polar Programs $32,398 - 0
93.U02 Department of Health & Human Services Miscellaneous $31,752 - 0
10.U03 Department of Agriculture Miscellaneous $31,431 - 0
66.509 Science to Achieve Results (star) Research Program $29,006 - 0
10.177 Regional Food System Partnerships $28,906 - 0
20.701 University Transportation Centers Program $28,234 - 0
15.807 Earthquake Hazards Program Assistance $27,929 - 0
93.837 Cardiovascular Diseases Research $26,111 - 0
93.U03 Department of Health & Human Services Miscellaneous $26,035 - 0
81.U01 Department of Energy Miscellaneous $24,878 - 0
10.U14 Department of Agriculture Miscellaneous $24,876 - 0
15.805 Assistance to State Water Resources Research Institutes $24,729 - 0
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $24,072 - 0
12.630 Basic, Applied, and Advanced Research in Science and Engineering $24,056 - 0
81.U05 Department of Energy Miscellaneous $23,541 - 0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $21,893 - 0
93.279 Drug Abuse and Addiction Research Programs $21,642 - 0
47.049 Mathematical and Physical Sciences $19,293 - 0
15.U02 Department of the Interior Miscellaneous $15,650 - 0
15.654 National Wildlife Refuge System Enhancements $15,139 - 0
12.550 The Language Flagship Grants to Institutions of Higher Education $15,000 - 0
10.907 Snow Survey and Water Supply Forecasting $13,646 - 0
66.717 Source Reduction Assistance $13,593 - 0
12.420 Military Medical Research and Development $13,340 - 0
93.879 Medical Library Assistance $12,942 - 0
47.075 Social, Behavioral, and Economic Sciences $11,940 - 0
93.865 Child Health and Human Development Extramural Research $11,843 - 0
20.205 Highway Planning and Construction $11,425 - 0
10.U12 Department of Agriculture Miscellaneous $10,486 - 0
81.087 Renewable Energy Research and Development $10,072 - 0
20.215 Highway Training and Education $9,269 - 0
15.237 Rangeland Resource Management $8,337 - 0
15.159 Cultural Resources Management $8,038 - 0
15.810 National Cooperative Geologic Mapping $7,627 - 0
15.945 Cooperative Research and Training Programs – Resources of the National Park System $7,506 - 0
10.U02 Department of Agriculture Miscellaneous $7,279 - 0
93.262 Occupational Safety and Health Program $7,004 - 0
43.U02 National Aeronautics and Space Administration Miscellaneous $6,892 - 0
10.U05 Department of Agriculture Miscellaneous $6,300 - 0
10.U13 Department of Agriculture Miscellaneous $5,288 - 0
11.417 Sea Grant Support $4,580 - 0
10.U04 Department of Agriculture Miscellaneous $4,396 - 0
43.008 Office of Stem Engagement (ostem) $4,303 - 0
12.740 Past Conflict Accounting $2,413 - 0
93.867 Vision Research $2,110 - 0
11.420 Coastal Zone Management Estuarine Research Reserves $1,949 - 0
84.325 Orientation and Mobility: Facilitating Learning and Improvement of Proprioception (omflip) $1,275 - 0
11.469 Congressionally Identified Awards and Projects $948 - 0
47.041 Engineering $817 - 0
93.866 Aging Research $794 - 0
15.820 National and Regional Climate Adaptation Science Centers $714 - 0
12.905 Cybersecurity Core Curriculum $324 - 0
12.U02 Department of Defense Miscellaneous $155 - 0
15.657 Endangered Species Recovery Implementation $124 - 0
81.U02 Department of Energy Miscellaneous $30 - 0
81.U03 Department of Energy Miscellaneous $-736 - 0
45.024 Promotion of the Arts Grants to Organizations and Individuals $-1,460 - 0

Contacts

Name Title Type
H4CAHK2RD945 Jason Abbott Auditee
5037259676 Jean Bushong 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 the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Portland State University has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Portland State 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 award activity of Portland State University under programs of the federal government for the 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 selected portion of the operations of Portland State University, it is not intended to and does not present the financial positon, changes in net position, or cash flows of Portland State University.
Title: Student Financial Aid Institutional and Program Eligibility Metrics Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Portland State University has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Portland State University has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The University is in compliance with the following institutional and program eligibility requirements under the Higher Education Act of 1965 and federal regulations under 34 CFR 668.23: • Correspondence courses the University offers under 34 CFR 600.7(b) and (g) • Regular students that enroll in correspondence courses under 34 CFR 600.7(b) and (g) • University’s regular students that are incarcerated under 34 CFR 600.7(c) and (g) • Completion rates for confined or incarcerated individuals enrolled in nondegree programs at nonprofit institutions under 34 CFR 600(c)(3)(ii) and (g) • University’s regular students that lack a high school diploma or its equivalent under 34 CFR 600.7(d) and (g) • Completion rates for short-term programs under 34 CFR 668.8(f) and (g) • Placement rates for short-term programs under 34 CFR 668.8(e)(2)

Finding Details

Criteria or specific requirement: Per 34 CFR 668.164(l)(3), if a check sent to a student or parent is not returned to the institution but is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued the check. Condition: During our testing of the 240-day requirement, we noted the University was not in compliance with the federal financial assistance regulation requirement that any Title IV federal funds disbursed must be returned to the appropriate federal financial assistance program no later than 240 days after the check was issued if not cashed by the intended recipient. Questioned costs: N/A Context: During our testing of the 240-day requirement of 40 disbursements, we noted that two outstanding checks issued to a student or parent were cancelled by the University and returned to the Department of Education beyond the 240 day requirement – one was returned to the Department 267 days after the check was issued and the second was returned to the Department 257 days after the check was issued. Cause: The University did not have adequate processes in place to monitor outstanding Title IV disbursement checks throughout the year. Effect: The University is not in compliance with Department of Education requirements. Repeat finding: No Recommendation: CLA recommends that the University review the requirement and implement a control to monitor outstanding checks throughout the year to ensure outstanding checks are returned to the Department of Education in accordance with time requirements. View of responsible official: The University agrees with the finding.
Criteria or specific requirement: Per 34 CFR 668.164(l)(3), if a check sent to a student or parent is not returned to the institution but is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued the check. Condition: During our testing of the 240-day requirement, we noted the University was not in compliance with the federal financial assistance regulation requirement that any Title IV federal funds disbursed must be returned to the appropriate federal financial assistance program no later than 240 days after the check was issued if not cashed by the intended recipient. Questioned costs: N/A Context: During our testing of the 240-day requirement of 40 disbursements, we noted that two outstanding checks issued to a student or parent were cancelled by the University and returned to the Department of Education beyond the 240 day requirement – one was returned to the Department 267 days after the check was issued and the second was returned to the Department 257 days after the check was issued. Cause: The University did not have adequate processes in place to monitor outstanding Title IV disbursement checks throughout the year. Effect: The University is not in compliance with Department of Education requirements. Repeat finding: No Recommendation: CLA recommends that the University review the requirement and implement a control to monitor outstanding checks throughout the year to ensure outstanding checks are returned to the Department of Education in accordance with time requirements. View of responsible official: The University agrees with the finding.
Criteria or specific requirement: Per 34 CFR 690.83(b)(2) and 685.309, an institution must report any enrollment status changes, including the date of the change per the institution’s reporting system, to the National Student Loan Data System (NSLDS) for participating students within 60 days of the change. Per the NSLDS Enrollment Reporting Guide Chapter 1.4, at a minimum, schools are required to certify enrollment every 60 days. Condition: As part of the May 3, 2024, roster submission of enrollment status changes, the University reported an enrollment status change of Half-Time to Full-Time with an effective date of September 26, 2023 for a student who received both a Federal Pell Grant and Direct Student Loan during the fiscal year. The University reported the enrollment status change for this student 220 days after the effective date. Additionally, per the University’s enrollment records, this student was enrolled at the University during Fall Term 2023 and Winter Term 2024 but was not certified as enrolled in NSLDS as required every 60 days. Context: We tested 40 students that were disbursed a Federal Pell Grant and/or a Federal Direct Loan during the fiscal year to determine the University’s compliance with enrollment reporting. We noted one student within our sample whose enrollment status change was not reported within 60 days and whose enrollment was not being certified every 60 days. Questioned costs: None Cause: The University did not have adequate internal controls in place to ensure that it fully complied with federal student enrollment reporting requirements for the Title IV Student Financial Aid program. Effect: Enrollment reporting assists lenders in the determination of whether a borrower should be moved into loan repayment status or if they are eligible for an in-school deferment. If an institution fails to accurately report effective enrollment status changes, a borrower’s repayment responsibilities may be reported incorrectly and result in either a lack of timely repayments by the borrower or the student being inappropriately moved into loan repayment status. Repeat Finding: Yes Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates are reported to NSLDS within 60 days of an enrollment status change and that enrollment is being properly certified every 60 days. Views of responsible officials: The University agrees with the finding.
Criteria or specific requirement: Per 34 CFR 690.83(b)(2) and 685.309, an institution must report any enrollment status changes, including the date of the change per the institution’s reporting system, to the National Student Loan Data System (NSLDS) for participating students within 60 days of the change. Per the NSLDS Enrollment Reporting Guide Chapter 1.4, at a minimum, schools are required to certify enrollment every 60 days. Condition: As part of the May 3, 2024, roster submission of enrollment status changes, the University reported an enrollment status change of Half-Time to Full-Time with an effective date of September 26, 2023 for a student who received both a Federal Pell Grant and Direct Student Loan during the fiscal year. The University reported the enrollment status change for this student 220 days after the effective date. Additionally, per the University’s enrollment records, this student was enrolled at the University during Fall Term 2023 and Winter Term 2024 but was not certified as enrolled in NSLDS as required every 60 days. Context: We tested 40 students that were disbursed a Federal Pell Grant and/or a Federal Direct Loan during the fiscal year to determine the University’s compliance with enrollment reporting. We noted one student within our sample whose enrollment status change was not reported within 60 days and whose enrollment was not being certified every 60 days. Questioned costs: None Cause: The University did not have adequate internal controls in place to ensure that it fully complied with federal student enrollment reporting requirements for the Title IV Student Financial Aid program. Effect: Enrollment reporting assists lenders in the determination of whether a borrower should be moved into loan repayment status or if they are eligible for an in-school deferment. If an institution fails to accurately report effective enrollment status changes, a borrower’s repayment responsibilities may be reported incorrectly and result in either a lack of timely repayments by the borrower or the student being inappropriately moved into loan repayment status. Repeat Finding: Yes Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates are reported to NSLDS within 60 days of an enrollment status change and that enrollment is being properly certified every 60 days. Views of responsible officials: The University agrees with the finding.
Criteria or specific requirement: Per 34 CFR 668.164(l)(3), if a check sent to a student or parent is not returned to the institution but is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued the check. Condition: During our testing of the 240-day requirement, we noted the University was not in compliance with the federal financial assistance regulation requirement that any Title IV federal funds disbursed must be returned to the appropriate federal financial assistance program no later than 240 days after the check was issued if not cashed by the intended recipient. Questioned costs: N/A Context: During our testing of the 240-day requirement of 40 disbursements, we noted that two outstanding checks issued to a student or parent were cancelled by the University and returned to the Department of Education beyond the 240 day requirement – one was returned to the Department 267 days after the check was issued and the second was returned to the Department 257 days after the check was issued. Cause: The University did not have adequate processes in place to monitor outstanding Title IV disbursement checks throughout the year. Effect: The University is not in compliance with Department of Education requirements. Repeat finding: No Recommendation: CLA recommends that the University review the requirement and implement a control to monitor outstanding checks throughout the year to ensure outstanding checks are returned to the Department of Education in accordance with time requirements. View of responsible official: The University agrees with the finding.
Criteria or specific requirement: Per 34 CFR 668.164(l)(3), if a check sent to a student or parent is not returned to the institution but is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued the check. Condition: During our testing of the 240-day requirement, we noted the University was not in compliance with the federal financial assistance regulation requirement that any Title IV federal funds disbursed must be returned to the appropriate federal financial assistance program no later than 240 days after the check was issued if not cashed by the intended recipient. Questioned costs: N/A Context: During our testing of the 240-day requirement of 40 disbursements, we noted that two outstanding checks issued to a student or parent were cancelled by the University and returned to the Department of Education beyond the 240 day requirement – one was returned to the Department 267 days after the check was issued and the second was returned to the Department 257 days after the check was issued. Cause: The University did not have adequate processes in place to monitor outstanding Title IV disbursement checks throughout the year. Effect: The University is not in compliance with Department of Education requirements. Repeat finding: No Recommendation: CLA recommends that the University review the requirement and implement a control to monitor outstanding checks throughout the year to ensure outstanding checks are returned to the Department of Education in accordance with time requirements. View of responsible official: The University agrees with the finding.
Criteria or specific requirement: Per 34 CFR 690.83(b)(2) and 685.309, an institution must report any enrollment status changes, including the date of the change per the institution’s reporting system, to the National Student Loan Data System (NSLDS) for participating students within 60 days of the change. Per the NSLDS Enrollment Reporting Guide Chapter 1.4, at a minimum, schools are required to certify enrollment every 60 days. Condition: As part of the May 3, 2024, roster submission of enrollment status changes, the University reported an enrollment status change of Half-Time to Full-Time with an effective date of September 26, 2023 for a student who received both a Federal Pell Grant and Direct Student Loan during the fiscal year. The University reported the enrollment status change for this student 220 days after the effective date. Additionally, per the University’s enrollment records, this student was enrolled at the University during Fall Term 2023 and Winter Term 2024 but was not certified as enrolled in NSLDS as required every 60 days. Context: We tested 40 students that were disbursed a Federal Pell Grant and/or a Federal Direct Loan during the fiscal year to determine the University’s compliance with enrollment reporting. We noted one student within our sample whose enrollment status change was not reported within 60 days and whose enrollment was not being certified every 60 days. Questioned costs: None Cause: The University did not have adequate internal controls in place to ensure that it fully complied with federal student enrollment reporting requirements for the Title IV Student Financial Aid program. Effect: Enrollment reporting assists lenders in the determination of whether a borrower should be moved into loan repayment status or if they are eligible for an in-school deferment. If an institution fails to accurately report effective enrollment status changes, a borrower’s repayment responsibilities may be reported incorrectly and result in either a lack of timely repayments by the borrower or the student being inappropriately moved into loan repayment status. Repeat Finding: Yes Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates are reported to NSLDS within 60 days of an enrollment status change and that enrollment is being properly certified every 60 days. Views of responsible officials: The University agrees with the finding.
Criteria or specific requirement: Per 34 CFR 690.83(b)(2) and 685.309, an institution must report any enrollment status changes, including the date of the change per the institution’s reporting system, to the National Student Loan Data System (NSLDS) for participating students within 60 days of the change. Per the NSLDS Enrollment Reporting Guide Chapter 1.4, at a minimum, schools are required to certify enrollment every 60 days. Condition: As part of the May 3, 2024, roster submission of enrollment status changes, the University reported an enrollment status change of Half-Time to Full-Time with an effective date of September 26, 2023 for a student who received both a Federal Pell Grant and Direct Student Loan during the fiscal year. The University reported the enrollment status change for this student 220 days after the effective date. Additionally, per the University’s enrollment records, this student was enrolled at the University during Fall Term 2023 and Winter Term 2024 but was not certified as enrolled in NSLDS as required every 60 days. Context: We tested 40 students that were disbursed a Federal Pell Grant and/or a Federal Direct Loan during the fiscal year to determine the University’s compliance with enrollment reporting. We noted one student within our sample whose enrollment status change was not reported within 60 days and whose enrollment was not being certified every 60 days. Questioned costs: None Cause: The University did not have adequate internal controls in place to ensure that it fully complied with federal student enrollment reporting requirements for the Title IV Student Financial Aid program. Effect: Enrollment reporting assists lenders in the determination of whether a borrower should be moved into loan repayment status or if they are eligible for an in-school deferment. If an institution fails to accurately report effective enrollment status changes, a borrower’s repayment responsibilities may be reported incorrectly and result in either a lack of timely repayments by the borrower or the student being inappropriately moved into loan repayment status. Repeat Finding: Yes Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates are reported to NSLDS within 60 days of an enrollment status change and that enrollment is being properly certified every 60 days. Views of responsible officials: The University agrees with the finding.