Audit 395824

Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063 Federal Direct Student Loans - Award Year 2025 Federal Pell Grant Program - Award Year 2025 Criteria or Specific Requirement – Special Tests & Provisions: Enrollment Reporting (Pell 34 CFR Section 690.83(b)(2); FDL, 34 CFR Section 685.309). Federal regulations state that enrollment information must be reported to the National Student Loan Data System (NSLDS) website within 30 days of whenever attendance changes for students, unless a complete roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leave of absence. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Additionally, institutions are required to accurately report the student's Campus-Level and Program-Level enrollment data. Condition – The University did not ensure accurate and timely notification to the NSLDS of student status changes and program-level enrollment data. Cause – Oversight by management. Effect – Notification of student changes was not reported in a timely manner or was reported inaccurately. Questioned Costs – None noted. Context – Out of a population of 949 status changes, 40 changes were tested to ensure the University notified the NSLDS of student status changes in a timely manner and used accurate information. Out of these 40 status changes, there were 26 selected where the campus and program-level record information was not in agreement between the NSLDS and the campus level information. Out of these 40 status changes selected for testing, there were 2 instances in which the student's status change was reported after the 60 day requirement. The sample was not, and was not intended to be, a statistically valid sample. Identification as a Repeat Finding – Yes, see prior year findings 2024-003, 2023-001, 2022-002, 2021-001, 2020-002 and 2019-003. Recommendation – The University should implement monitoring policies and procedures to ensure that notifications are remitted timely and accurately. Views of Responsible Officials and Planned Corrective Actions – Management has hired a new Director of Institutional Research and provided training and is aware of the federal regulations surrounding enrollment information that must be reported to the NSLDS. Given the complexity of the reporting, management has established additional policies and procedures to address the errors related to enrollment reporting to the NSLDS in a timely and accurate manner.

TRIO Cluster U.S. Department of Education ALNs 84.042 TRIO Student Support Services - Award Year 2025 Criteria or Specific Requirement – Reporting Requirements SF-270, Requests for Advance or Reimbursement are required to be submitted to request reimbursement payments under non-construction programs and should be supported by the underlying accounting records. Condition – The University submitted requests for reimbursement under the student support services program using estimates rather than actual expenditures in the drawdown requests. Estimated payroll and operating costs were used to expedite reimbursement under the program. Cause – Oversight by management. Effect – The estimated amounts were not fully supported by underlying accounting records at the time of submission requiring reconciliation between what was submitted for reimbursement and actual costs incurred. Questioned Costs – None noted. Context – Out of a population of 13 requests, 2 were tested to ensure the proper reporting requirements. Out of these 2 selected for testing, both had instances in which the requests for reimbursement included estimates. The sample was not, and was not intended to be, a statistically valid sample. Identification as a Repeat Finding – No. Recommendation – The University should implement policies and procedures to ensure that only actual incurred costs are included on any request for reimbursement to ensure compliance with federal reporting guidelines. Views of Responsible Officials and Planned Corrective Actions – Management will update practices and implement procedures to ensure that only actual incurred costs will be included on the request for reimbursement forms on a go-forward basis.