Audit 387330

Student Financial Assistance Cluster Federal Pell Grants, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or Specific Requirement - Special Tests: NSLDS Reporting 34 CFR 690.83(b)(2) and 34 CFR 685.309 Condition - The University's internal controls did not ensure records reported to the National Student Loan Data System (NSLDS) were accurate. Cause - The program CIP Code was changed between academic year 2023-24 and 2024-25 and the update was not reflected in the student information system, Banner. The first of term degree file for Spring 2025 was delayed as the result of issues with the degree file for Fall 2024. Effect or Potential Effect - Incorrect enrollment data was reported to NSLDS. Questioned Costs - None Context - Out of a population of 4,798 status changes of students receiving Pell Grants and/or Direct Student Loans, a sample of 25 students with status changes were selected for testing. Our sample was not, and was not intended to be statistically valid. For 1 of the students tested, the CIP Code reported to NSLDS did not agree to the 2024-25 University course catalog. For 1 of the students tested, the withdrawal status was not reported to NSLDS. For 1 of the students tested, the enrollment change was submitted to Clearinghouse but was not reported to NSLDS. For 3 of the students tested, the certification date was greater than 60 days from the time the University had knowledge of the status change. Identification as a Repeat Finding - N/A Recommendation - The University should review and update their internal controls to ensure proper reporting to NSLDS.

Congressional Directives, ALN 93.493 U.S. Department of Health and Human Services Program Year 2024 - 2025 Criteria or Specific Requirement - Reporting 2 CFR 200.329 Condition - Semi-annual performance reports submitted to the U.S. Department of Health and Human Services (HRSA) portal were not submitted timely. Cause - The University experienced uncertainty regarding the expected submission timeline for the required performance report. Effect or Potential Effect - The University submitted the performance report to HRSA after the deadline. Questioned Costs - None Context - Out of the population of two semi-annual performance reporting requirements for the fiscal year, a sample of one report was selected for testing. Our sample was not, and was not intended to be statistically valid. The performance report tested was not submitted in a timely manner. Identification as a Repeat Finding - N/A Recommendation - The University should review and update their internal controls to ensure performance reports are submitted in a timely manner.