Audit 363547

(N) Special tests and provisions - Enrollment reporting Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Direct Student Loan Award Number: Not applicable Assistance Listing Number: 84.268 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: In accordance with 34 CFR sections 674.19(f), 685.309(b), and 690.83(b)(2), “upon receipt of an enrollment report from the Secretary (U.S. Department of Education, Secretary of Education), a school must update all information included in the report and return the report to the Secretary, in the manner and format prescribed by the Secretary and within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a halftime basis for the period for which the loan was intended.” Condition: We reviewed a sample of 25 students who graduated, withdrew or had a change in enrollment during the fiscal year. Of the 25 students tested, 3 were reported to NSLDS either inaccurately or untimely. Of the 3 students: • 1 student, the University did not report the student's withdrawal at the Program Level. In addition, the prior withdrawal evident on the Program Level in NSLDS was related to when the student withdrew from the Program that they were enrolled in and transferred to a different program; • 1 student, the enrollment status was reported to the NSLDS as withdrawn instead of graduated; • 1 student, the status change was not reported to the NSLDS within the 60-day requirement. Questions Cost: None noted, as the conditions noted did not have an impact on the aid awarded to the students. Cause: The tracking and processing of a change in enrollment is the shared responsibility of each of the 12 different schools at the University and the Office of the University Registrar (OUR) who ultimately reports the information to NSLDS. The OUR is reliant on the information within the Banner Student Information System which is influenced by actions taken by the individual schools; said information, stored in the central system, is used to make the corresponding updates to maintain federal, state and institutional compliance. There is not adequate acceptance and adherence by the individual schools to the OUR’s guidance regarding stewardship of academic programs and student records data to ensure the status changes are reported in a timely and accurate fashion. Effect: A student’s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are negatively impacted by inaccurate and late reporting. Recommendation: We recommend the University reinforce its policies and procedures by continuing to provide training to individuals involved in the process, specifically those responsible for inputting enrollment changes in the system, to ensure NSLDS records are updated accurately and timely. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(N) Special testing and provisions - Return of Title IV Funds Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Direct Student Loan Award Number: Not applicable Assistance Listing Number: 84.268 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: Returns of Title IV funds are required to be deposited or transferred into the student financial aid bank account the University maintains under 34 CFR section 668.163 or electronic fund transfers initiated to the Department of Education as soon as possible, but no later than 45 days after the date the University determines that the student withdrew. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew (34 CFR section 668.173(b)). Condition: Through our testing of a sample of 25 Title IV calculations after students began attendance, we noted that there were 3 student aid returns in which the student’s aid was not returned to the Department of Education timely. For the 3 student aid returns, the aid was returned in 60 days, 85 days, 110 days which is beyond the return of funds timeline requirement of 45 days. Questioned Costs: None noted, as the conditions noted did not have an impact on the calculation of aid to be returned to the Department of Education. Cause: The process for tracking and processing a change in enrollment is the responsibility of each of the 12 different schools at the University and then reporting that information centrally to the University Registrar for student aid returns. The Registrar is reliant on the information tracked by the schools to make the corresponding updates centrally to the student record. The schools did not follow the University’s policy and procedures for reporting student enrollment changes in the required timeframe. Effect: The effective administration of Title IV loans could be impacted when required refunds of Title IV aid are not returned timely, as this represents aid that has not been earned by the withdrawn student and thus should be returned to the government. Recommendation: We recommend the University reinforce its policies and procedures by continuing to provide training to individuals involved in the process of updating student’s enrollment. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(L) - Reporting Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Pell Grant Program Award Number: Not applicable Assistance Listing Number: 84.063 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: Institutions submit Pell origination records and disbursement records to the Common Origination and Disbursement (“COD”) database (34 CFR 690.83(b)(2)). Institutions must report student payment data within 15 calendar days after the school makes a payment or becomes aware of the need to make an adjustment to previously reported student payment data or expected student payment data. Schools may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition: For 1 of the 25 selections tested within our testing of enrollment reporting, we noted that the University reported the student's disbursement after the required timeframe of 15 days. For this one student, the days between the disbursement to the student and reporting to the COD was 46 days. Questioned Costs: None noted, as the conditions noted did not have an impact on the reporting of the payment data. Cause: The disbursement was subject to a manual payment process which resulted in the exclusion of the disbursement from established reporting processes. The exclusion was identified by management and ultimately reported, although outside of the required timeframe. Effect: The disbursement records were incomplete which led to untimely reporting. Recommendation: We recommend that the University enhance existing controls to ensure all disbursement are included for reporting to the COD within the required timeframe. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(L) - Reporting Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Pell Grant Program Award Number: Not applicable Assistance Listing Number: 84.063 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: Institutions submit Pell origination records and disbursement records to the Common Origination and Disbursement (“COD”) database (34 CFR 690.83(b)(2)). Institutions must report student payment data within 15 calendar days after the school makes a payment or becomes aware of the need to make an adjustment to previously reported student payment data or expected student payment data. Schools may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition: For 1 of the 25 selections tested within our testing of enrollment reporting, we noted that the University reported the student's disbursement after the required timeframe of 15 days. For this one student, the days between the disbursement to the student and reporting to the COD was 46 days. Questioned Costs: None noted, as the conditions noted did not have an impact on the reporting of the payment data. Cause: The disbursement was subject to a manual payment process which resulted in the exclusion of the disbursement from established reporting processes. The exclusion was identified by management and ultimately reported, although outside of the required timeframe. Effect: The disbursement records were incomplete which led to untimely reporting. Recommendation: We recommend that the University enhance existing controls to ensure all disbursement are included for reporting to the COD within the required timeframe. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(L) - Reporting Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Pell Grant Program Award Number: Not applicable Assistance Listing Number: 84.063 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: Institutions submit Pell origination records and disbursement records to the Common Origination and Disbursement (“COD”) database (34 CFR 690.83(b)(2)). Institutions must report student payment data within 15 calendar days after the school makes a payment or becomes aware of the need to make an adjustment to previously reported student payment data or expected student payment data. Schools may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition: For 1 of the 25 selections tested within our testing of enrollment reporting, we noted that the University reported the student's disbursement after the required timeframe of 15 days. For this one student, the days between the disbursement to the student and reporting to the COD was 46 days. Questioned Costs: None noted, as the conditions noted did not have an impact on the reporting of the payment data. Cause: The disbursement was subject to a manual payment process which resulted in the exclusion of the disbursement from established reporting processes. The exclusion was identified by management and ultimately reported, although outside of the required timeframe. Effect: The disbursement records were incomplete which led to untimely reporting. Recommendation: We recommend that the University enhance existing controls to ensure all disbursement are included for reporting to the COD within the required timeframe. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(L) - Reporting Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Pell Grant Program Award Number: Not applicable Assistance Listing Number: 84.063 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: Institutions submit Pell origination records and disbursement records to the Common Origination and Disbursement (“COD”) database (34 CFR 690.83(b)(2)). Institutions must report student payment data within 15 calendar days after the school makes a payment or becomes aware of the need to make an adjustment to previously reported student payment data or expected student payment data. Schools may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition: For 1 of the 25 selections tested within our testing of enrollment reporting, we noted that the University reported the student's disbursement after the required timeframe of 15 days. For this one student, the days between the disbursement to the student and reporting to the COD was 46 days. Questioned Costs: None noted, as the conditions noted did not have an impact on the reporting of the payment data. Cause: The disbursement was subject to a manual payment process which resulted in the exclusion of the disbursement from established reporting processes. The exclusion was identified by management and ultimately reported, although outside of the required timeframe. Effect: The disbursement records were incomplete which led to untimely reporting. Recommendation: We recommend that the University enhance existing controls to ensure all disbursement are included for reporting to the COD within the required timeframe. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(L) - Reporting Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Pell Grant Program Award Number: Not applicable Assistance Listing Number: 84.063 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: Institutions submit Pell origination records and disbursement records to the Common Origination and Disbursement (“COD”) database (34 CFR 690.83(b)(2)). Institutions must report student payment data within 15 calendar days after the school makes a payment or becomes aware of the need to make an adjustment to previously reported student payment data or expected student payment data. Schools may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition: For 1 of the 25 selections tested within our testing of enrollment reporting, we noted that the University reported the student's disbursement after the required timeframe of 15 days. For this one student, the days between the disbursement to the student and reporting to the COD was 46 days. Questioned Costs: None noted, as the conditions noted did not have an impact on the reporting of the payment data. Cause: The disbursement was subject to a manual payment process which resulted in the exclusion of the disbursement from established reporting processes. The exclusion was identified by management and ultimately reported, although outside of the required timeframe. Effect: The disbursement records were incomplete which led to untimely reporting. Recommendation: We recommend that the University enhance existing controls to ensure all disbursement are included for reporting to the COD within the required timeframe. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(L) - Reporting Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Pell Grant Program Award Number: Not applicable Assistance Listing Number: 84.063 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: Institutions submit Pell origination records and disbursement records to the Common Origination and Disbursement (“COD”) database (34 CFR 690.83(b)(2)). Institutions must report student payment data within 15 calendar days after the school makes a payment or becomes aware of the need to make an adjustment to previously reported student payment data or expected student payment data. Schools may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition: For 1 of the 25 selections tested within our testing of enrollment reporting, we noted that the University reported the student's disbursement after the required timeframe of 15 days. For this one student, the days between the disbursement to the student and reporting to the COD was 46 days. Questioned Costs: None noted, as the conditions noted did not have an impact on the reporting of the payment data. Cause: The disbursement was subject to a manual payment process which resulted in the exclusion of the disbursement from established reporting processes. The exclusion was identified by management and ultimately reported, although outside of the required timeframe. Effect: The disbursement records were incomplete which led to untimely reporting. Recommendation: We recommend that the University enhance existing controls to ensure all disbursement are included for reporting to the COD within the required timeframe. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(L) - Reporting Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Pell Grant Program Award Number: Not applicable Assistance Listing Number: 84.063 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: Institutions submit Pell origination records and disbursement records to the Common Origination and Disbursement (“COD”) database (34 CFR 690.83(b)(2)). Institutions must report student payment data within 15 calendar days after the school makes a payment or becomes aware of the need to make an adjustment to previously reported student payment data or expected student payment data. Schools may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition: For 1 of the 25 selections tested within our testing of enrollment reporting, we noted that the University reported the student's disbursement after the required timeframe of 15 days. For this one student, the days between the disbursement to the student and reporting to the COD was 46 days. Questioned Costs: None noted, as the conditions noted did not have an impact on the reporting of the payment data. Cause: The disbursement was subject to a manual payment process which resulted in the exclusion of the disbursement from established reporting processes. The exclusion was identified by management and ultimately reported, although outside of the required timeframe. Effect: The disbursement records were incomplete which led to untimely reporting. Recommendation: We recommend that the University enhance existing controls to ensure all disbursement are included for reporting to the COD within the required timeframe. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(N) Special tests and provisions - Enrollment reporting Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Direct Student Loan Award Number: Not applicable Assistance Listing Number: 84.268 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: In accordance with 34 CFR sections 674.19(f), 685.309(b), and 690.83(b)(2), “upon receipt of an enrollment report from the Secretary (U.S. Department of Education, Secretary of Education), a school must update all information included in the report and return the report to the Secretary, in the manner and format prescribed by the Secretary and within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a halftime basis for the period for which the loan was intended.” Condition: We reviewed a sample of 25 students who graduated, withdrew or had a change in enrollment during the fiscal year. Of the 25 students tested, 3 were reported to NSLDS either inaccurately or untimely. Of the 3 students: • 1 student, the University did not report the student's withdrawal at the Program Level. In addition, the prior withdrawal evident on the Program Level in NSLDS was related to when the student withdrew from the Program that they were enrolled in and transferred to a different program; • 1 student, the enrollment status was reported to the NSLDS as withdrawn instead of graduated; • 1 student, the status change was not reported to the NSLDS within the 60-day requirement. Questions Cost: None noted, as the conditions noted did not have an impact on the aid awarded to the students. Cause: The tracking and processing of a change in enrollment is the shared responsibility of each of the 12 different schools at the University and the Office of the University Registrar (OUR) who ultimately reports the information to NSLDS. The OUR is reliant on the information within the Banner Student Information System which is influenced by actions taken by the individual schools; said information, stored in the central system, is used to make the corresponding updates to maintain federal, state and institutional compliance. There is not adequate acceptance and adherence by the individual schools to the OUR’s guidance regarding stewardship of academic programs and student records data to ensure the status changes are reported in a timely and accurate fashion. Effect: A student’s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are negatively impacted by inaccurate and late reporting. Recommendation: We recommend the University reinforce its policies and procedures by continuing to provide training to individuals involved in the process, specifically those responsible for inputting enrollment changes in the system, to ensure NSLDS records are updated accurately and timely. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(N) Special testing and provisions - Return of Title IV Funds Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Direct Student Loan Award Number: Not applicable Assistance Listing Number: 84.268 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: Returns of Title IV funds are required to be deposited or transferred into the student financial aid bank account the University maintains under 34 CFR section 668.163 or electronic fund transfers initiated to the Department of Education as soon as possible, but no later than 45 days after the date the University determines that the student withdrew. Returns by check are late if the check is issued more than 45 days after the institution determined the student withdrew or the date on the canceled check shows the check was endorsed more than 60 days after the date the institution determined that the student withdrew (34 CFR section 668.173(b)). Condition: Through our testing of a sample of 25 Title IV calculations after students began attendance, we noted that there were 3 student aid returns in which the student’s aid was not returned to the Department of Education timely. For the 3 student aid returns, the aid was returned in 60 days, 85 days, 110 days which is beyond the return of funds timeline requirement of 45 days. Questioned Costs: None noted, as the conditions noted did not have an impact on the calculation of aid to be returned to the Department of Education. Cause: The process for tracking and processing a change in enrollment is the responsibility of each of the 12 different schools at the University and then reporting that information centrally to the University Registrar for student aid returns. The Registrar is reliant on the information tracked by the schools to make the corresponding updates centrally to the student record. The schools did not follow the University’s policy and procedures for reporting student enrollment changes in the required timeframe. Effect: The effective administration of Title IV loans could be impacted when required refunds of Title IV aid are not returned timely, as this represents aid that has not been earned by the withdrawn student and thus should be returned to the government. Recommendation: We recommend the University reinforce its policies and procedures by continuing to provide training to individuals involved in the process of updating student’s enrollment. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(L) - Reporting Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Pell Grant Program Award Number: Not applicable Assistance Listing Number: 84.063 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: Institutions submit Pell origination records and disbursement records to the Common Origination and Disbursement (“COD”) database (34 CFR 690.83(b)(2)). Institutions must report student payment data within 15 calendar days after the school makes a payment or becomes aware of the need to make an adjustment to previously reported student payment data or expected student payment data. Schools may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition: For 1 of the 25 selections tested within our testing of enrollment reporting, we noted that the University reported the student's disbursement after the required timeframe of 15 days. For this one student, the days between the disbursement to the student and reporting to the COD was 46 days. Questioned Costs: None noted, as the conditions noted did not have an impact on the reporting of the payment data. Cause: The disbursement was subject to a manual payment process which resulted in the exclusion of the disbursement from established reporting processes. The exclusion was identified by management and ultimately reported, although outside of the required timeframe. Effect: The disbursement records were incomplete which led to untimely reporting. Recommendation: We recommend that the University enhance existing controls to ensure all disbursement are included for reporting to the COD within the required timeframe. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(L) - Reporting Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Pell Grant Program Award Number: Not applicable Assistance Listing Number: 84.063 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: Institutions submit Pell origination records and disbursement records to the Common Origination and Disbursement (“COD”) database (34 CFR 690.83(b)(2)). Institutions must report student payment data within 15 calendar days after the school makes a payment or becomes aware of the need to make an adjustment to previously reported student payment data or expected student payment data. Schools may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition: For 1 of the 25 selections tested within our testing of enrollment reporting, we noted that the University reported the student's disbursement after the required timeframe of 15 days. For this one student, the days between the disbursement to the student and reporting to the COD was 46 days. Questioned Costs: None noted, as the conditions noted did not have an impact on the reporting of the payment data. Cause: The disbursement was subject to a manual payment process which resulted in the exclusion of the disbursement from established reporting processes. The exclusion was identified by management and ultimately reported, although outside of the required timeframe. Effect: The disbursement records were incomplete which led to untimely reporting. Recommendation: We recommend that the University enhance existing controls to ensure all disbursement are included for reporting to the COD within the required timeframe. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(L) - Reporting Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Pell Grant Program Award Number: Not applicable Assistance Listing Number: 84.063 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: Institutions submit Pell origination records and disbursement records to the Common Origination and Disbursement (“COD”) database (34 CFR 690.83(b)(2)). Institutions must report student payment data within 15 calendar days after the school makes a payment or becomes aware of the need to make an adjustment to previously reported student payment data or expected student payment data. Schools may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition: For 1 of the 25 selections tested within our testing of enrollment reporting, we noted that the University reported the student's disbursement after the required timeframe of 15 days. For this one student, the days between the disbursement to the student and reporting to the COD was 46 days. Questioned Costs: None noted, as the conditions noted did not have an impact on the reporting of the payment data. Cause: The disbursement was subject to a manual payment process which resulted in the exclusion of the disbursement from established reporting processes. The exclusion was identified by management and ultimately reported, although outside of the required timeframe. Effect: The disbursement records were incomplete which led to untimely reporting. Recommendation: We recommend that the University enhance existing controls to ensure all disbursement are included for reporting to the COD within the required timeframe. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(L) - Reporting Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Pell Grant Program Award Number: Not applicable Assistance Listing Number: 84.063 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: Institutions submit Pell origination records and disbursement records to the Common Origination and Disbursement (“COD”) database (34 CFR 690.83(b)(2)). Institutions must report student payment data within 15 calendar days after the school makes a payment or becomes aware of the need to make an adjustment to previously reported student payment data or expected student payment data. Schools may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition: For 1 of the 25 selections tested within our testing of enrollment reporting, we noted that the University reported the student's disbursement after the required timeframe of 15 days. For this one student, the days between the disbursement to the student and reporting to the COD was 46 days. Questioned Costs: None noted, as the conditions noted did not have an impact on the reporting of the payment data. Cause: The disbursement was subject to a manual payment process which resulted in the exclusion of the disbursement from established reporting processes. The exclusion was identified by management and ultimately reported, although outside of the required timeframe. Effect: The disbursement records were incomplete which led to untimely reporting. Recommendation: We recommend that the University enhance existing controls to ensure all disbursement are included for reporting to the COD within the required timeframe. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(L) - Reporting Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Pell Grant Program Award Number: Not applicable Assistance Listing Number: 84.063 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: Institutions submit Pell origination records and disbursement records to the Common Origination and Disbursement (“COD”) database (34 CFR 690.83(b)(2)). Institutions must report student payment data within 15 calendar days after the school makes a payment or becomes aware of the need to make an adjustment to previously reported student payment data or expected student payment data. Schools may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition: For 1 of the 25 selections tested within our testing of enrollment reporting, we noted that the University reported the student's disbursement after the required timeframe of 15 days. For this one student, the days between the disbursement to the student and reporting to the COD was 46 days. Questioned Costs: None noted, as the conditions noted did not have an impact on the reporting of the payment data. Cause: The disbursement was subject to a manual payment process which resulted in the exclusion of the disbursement from established reporting processes. The exclusion was identified by management and ultimately reported, although outside of the required timeframe. Effect: The disbursement records were incomplete which led to untimely reporting. Recommendation: We recommend that the University enhance existing controls to ensure all disbursement are included for reporting to the COD within the required timeframe. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(L) - Reporting Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Pell Grant Program Award Number: Not applicable Assistance Listing Number: 84.063 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: Institutions submit Pell origination records and disbursement records to the Common Origination and Disbursement (“COD”) database (34 CFR 690.83(b)(2)). Institutions must report student payment data within 15 calendar days after the school makes a payment or becomes aware of the need to make an adjustment to previously reported student payment data or expected student payment data. Schools may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition: For 1 of the 25 selections tested within our testing of enrollment reporting, we noted that the University reported the student's disbursement after the required timeframe of 15 days. For this one student, the days between the disbursement to the student and reporting to the COD was 46 days. Questioned Costs: None noted, as the conditions noted did not have an impact on the reporting of the payment data. Cause: The disbursement was subject to a manual payment process which resulted in the exclusion of the disbursement from established reporting processes. The exclusion was identified by management and ultimately reported, although outside of the required timeframe. Effect: The disbursement records were incomplete which led to untimely reporting. Recommendation: We recommend that the University enhance existing controls to ensure all disbursement are included for reporting to the COD within the required timeframe. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.

(L) - Reporting Cluster: Student Financial Assistance Cluster Federal Granting Agency: U.S. Department of Education Award Name: Federal Pell Grant Program Award Number: Not applicable Assistance Listing Number: 84.063 Award Year: Fiscal year 2024 Pass-through Entity: Not applicable Criteria: Institutions submit Pell origination records and disbursement records to the Common Origination and Disbursement (“COD”) database (34 CFR 690.83(b)(2)). Institutions must report student payment data within 15 calendar days after the school makes a payment or becomes aware of the need to make an adjustment to previously reported student payment data or expected student payment data. Schools may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. Condition: For 1 of the 25 selections tested within our testing of enrollment reporting, we noted that the University reported the student's disbursement after the required timeframe of 15 days. For this one student, the days between the disbursement to the student and reporting to the COD was 46 days. Questioned Costs: None noted, as the conditions noted did not have an impact on the reporting of the payment data. Cause: The disbursement was subject to a manual payment process which resulted in the exclusion of the disbursement from established reporting processes. The exclusion was identified by management and ultimately reported, although outside of the required timeframe. Effect: The disbursement records were incomplete which led to untimely reporting. Recommendation: We recommend that the University enhance existing controls to ensure all disbursement are included for reporting to the COD within the required timeframe. Management’s Views and Corrective Action Plan: Management’s Views and Corrective Action Plan is included at the end of this report after the Summary Schedule of Prior Audit Findings and Status.