Audit 48948

FY End
2022-06-30
Total Expended
$78.99M
Findings
12
Programs
29
Organization: Western Illinois University (IL)
Year: 2022 Accepted: 2023-03-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
52155 2022-002 Material Weakness - N
52156 2022-002 Material Weakness - N
52157 2022-002 Material Weakness - N
52158 2022-002 Material Weakness - N
52159 2022-002 Material Weakness - N
52160 2022-002 Material Weakness - N
628597 2022-002 Material Weakness - N
628598 2022-002 Material Weakness - N
628599 2022-002 Material Weakness - N
628600 2022-002 Material Weakness - N
628601 2022-002 Material Weakness - N
628602 2022-002 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $30.51M Yes 1
12.431 Basic Scientific Research $1.98M Yes 0
84.038 Federal Perkins Loan Program Federal Capital Contributions $1.14M Yes 0
84.173 Special Education_preschool Grants $961,700 - 0
84.033 Federal Work-Study Program $397,543 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $324,061 Yes 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $277,374 - 0
84.425 Covid-19: Education Stabilization Fund $264,510 Yes 0
84.002 Adult Education - Basic Grants to States $183,317 - 0
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $154,658 - 0
81.049 Office of Science Financial Assistance Program $153,324 Yes 0
94.006 Americorps $141,830 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $119,782 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $90,535 Yes 0
10.771 Rural Cooperative Development Grants $76,156 - 0
12.002 Procurement Technical Assistance for Business Firms $74,684 - 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $46,552 Yes 0
97.067 Homeland Security Grant Program $44,688 - 0
94.013 Volunteers in Service to America $42,233 - 0
47.049 Mathematical and Physical Sciences $37,329 Yes 0
93.558 Temporary Assistance for Needy Families $30,730 - 0
59.037 Small Business Development Centers $22,592 - 0
21.019 Covid-19 - Coronavirus Relief Fund $12,769 - 0
15.611 Wildlife Restoration and Basic Hunter Education $7,550 Yes 0
84.063 Federal Pell Grant Program $4,694 Yes 1
10.310 Agriculture and Food Research Initiative (afri) $2,584 - 0
10.326 Capacity Building for Non-Land Grant Colleges of Agriculture (nlgca) $2,002 Yes 0
10.170 Specialty Crop Block Grant Program - Farm Bill $183 Yes 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $-51 - 0

Contacts

Name Title Type
N6NKKATPCLM1 Shannon Sutton Auditee
3092982073 Steven Bishop Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances - Note 2 Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the University. The SEFA includes all federal awards received directly from federal agencies as well as federal financial awards passed through other agencies. The SEFA includes the federal awards activity of the University and is presented on the accrual basis of accounting. 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).Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The University has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Because the SEFA presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the University. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the fiscal year ended June 30, 2022, the University issued new loans to students under the Federal Direct Student Loan Program. The loan amounts issued during the year are disclosed on the SEFA. The University is responsible only for the performance of certain administrative duties with the respect to federally guaranteed student loan programs and accordingly, balances and transactions relating to these loan programs are not included in the Universitys basic financial statements. Therefore, it is not practicable to determine the balance of loans outstanding to students and former students of the University at June 30, 2022. In addition, the University participates in the Federal Perkins Loan Program. The Loan program is directly administered by the University and balances and transactions relating to these programs are included in the University's basic financial statements. Loans outstanding at the beginning of the year, loans made during the year and administrative cost allowance are included in the federal expenditures presented in the SEFA. The outstanding balance at June 30, 2022 was $826,384. There were no new loans issued through the Federal Perkins Program during the year ended June 30, 2022.
Title: NON-CASH ASSISTANCE - Note 3 Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the University. The SEFA includes all federal awards received directly from federal agencies as well as federal financial awards passed through other agencies. The SEFA includes the federal awards activity of the University and is presented on the accrual basis of accounting. 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).Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The University has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Because the SEFA presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the University. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The University did not receive any federal non-cash assistance during the fiscal year ended June30, 2022.

Finding Details

Federal Agency: U.S. Department of Education Assistance Listing Number: 84.063, 84.268 Program Expenditures: $42,889,579 Program Name: Federal Pell Grant Program, Federal Direct Student Loans Award Number(s): P063P201391, P063P211391, P063P221391, P268K201391, P268K211391, and P268K221391 Questioned Costs: None Western Illinois University (University) did not have adequate procedures in place to complete accurate and timely enrollment reporting for all students within the required time period. During our testing of Pell or Direct Loan borrowers that had a reduction or increase in attendance levels at the University, we noted 4 out of 40 (10%) students whose program-level record was not updated to reflect student?s program enrollment status. Additionally, we noted 29 out of 40 (73%) students whose campuslevel record and program-level record were not updated within the required time frame, ranging from 6-40 days late. The sample was not a statistically valid sample. The University is required to accurately report significant data elements under the program level-record that the Department of Education considers high risk, including program enrollment status. The University is also required to report enrollment reporting changes no less than every 60 days. During the year, there were underlying problems with how program-level data was being submitted to the National Student Clearinghouse (NSC), resulting in program enrollment status changes not being reported for 4 students. Noted, while the University had a policy in place to ensure enrollment reporting for degree confirmations was being submitted to the NSC at least every 30 days, there was a flaw in the University?s process that caused degree confirmations submitted to the NSC to be overridden with other student enrollment information, prior to information being reported from the NSC to National Student Loan Data System (NSLDS), resulting in enrollment reporting changes to be reported greater than 60 days after program enrollment effective date. For the Federal Pell Grant Program, 34 CFR Section 690.83(b)(2) requires an institution to submit in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct. For the Federal Direct Student Loans, 34 CFR Section 685.309(b) requires changes in student status to be reported to the NSLDS within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is accurate and timely. University officials indicated the University did not have adequate procedures in place to ensure all required program-level data was being reported to NSLDS via NSC. The University did not have an appropriate enrollment reporting timeline to ensure student status changes were reported in the required time frame. Without sufficient controls around enrollment reporting there is a greater risk that student enrollment data will not be reported accurately or timely. Inaccurate or untimely reporting of student enrollment data can result in inconsistencies between the University?s records and the National Students Loan Data System as well as potential delays in the repayment of federal loans. (Finding Code No. 2022-002) RECOMMENDATION We recommend the University implement controls to ensure that all program level detail is being appropriately reported through NSC to NSLDS and that submissions of degree confirmations to NSC are appropriate to ensure enrollment status changes are reported at least every 60 days. We also recommend these controls be monitored to ensure that all necessary information is reported within the required time frame. UNIVERSITY RESPONSE The University agrees with the finding. The University's procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be implemented moving forward. In addition, adequate procedure changes have also been identified as it relates to program-level reporting and will be implemented to ensure compliance.
Federal Agency: U.S. Department of Education Assistance Listing Number: 84.063, 84.268 Program Expenditures: $42,889,579 Program Name: Federal Pell Grant Program, Federal Direct Student Loans Award Number(s): P063P201391, P063P211391, P063P221391, P268K201391, P268K211391, and P268K221391 Questioned Costs: None Western Illinois University (University) did not have adequate procedures in place to complete accurate and timely enrollment reporting for all students within the required time period. During our testing of Pell or Direct Loan borrowers that had a reduction or increase in attendance levels at the University, we noted 4 out of 40 (10%) students whose program-level record was not updated to reflect student?s program enrollment status. Additionally, we noted 29 out of 40 (73%) students whose campuslevel record and program-level record were not updated within the required time frame, ranging from 6-40 days late. The sample was not a statistically valid sample. The University is required to accurately report significant data elements under the program level-record that the Department of Education considers high risk, including program enrollment status. The University is also required to report enrollment reporting changes no less than every 60 days. During the year, there were underlying problems with how program-level data was being submitted to the National Student Clearinghouse (NSC), resulting in program enrollment status changes not being reported for 4 students. Noted, while the University had a policy in place to ensure enrollment reporting for degree confirmations was being submitted to the NSC at least every 30 days, there was a flaw in the University?s process that caused degree confirmations submitted to the NSC to be overridden with other student enrollment information, prior to information being reported from the NSC to National Student Loan Data System (NSLDS), resulting in enrollment reporting changes to be reported greater than 60 days after program enrollment effective date. For the Federal Pell Grant Program, 34 CFR Section 690.83(b)(2) requires an institution to submit in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct. For the Federal Direct Student Loans, 34 CFR Section 685.309(b) requires changes in student status to be reported to the NSLDS within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is accurate and timely. University officials indicated the University did not have adequate procedures in place to ensure all required program-level data was being reported to NSLDS via NSC. The University did not have an appropriate enrollment reporting timeline to ensure student status changes were reported in the required time frame. Without sufficient controls around enrollment reporting there is a greater risk that student enrollment data will not be reported accurately or timely. Inaccurate or untimely reporting of student enrollment data can result in inconsistencies between the University?s records and the National Students Loan Data System as well as potential delays in the repayment of federal loans. (Finding Code No. 2022-002) RECOMMENDATION We recommend the University implement controls to ensure that all program level detail is being appropriately reported through NSC to NSLDS and that submissions of degree confirmations to NSC are appropriate to ensure enrollment status changes are reported at least every 60 days. We also recommend these controls be monitored to ensure that all necessary information is reported within the required time frame. UNIVERSITY RESPONSE The University agrees with the finding. The University's procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be implemented moving forward. In addition, adequate procedure changes have also been identified as it relates to program-level reporting and will be implemented to ensure compliance.
Federal Agency: U.S. Department of Education Assistance Listing Number: 84.063, 84.268 Program Expenditures: $42,889,579 Program Name: Federal Pell Grant Program, Federal Direct Student Loans Award Number(s): P063P201391, P063P211391, P063P221391, P268K201391, P268K211391, and P268K221391 Questioned Costs: None Western Illinois University (University) did not have adequate procedures in place to complete accurate and timely enrollment reporting for all students within the required time period. During our testing of Pell or Direct Loan borrowers that had a reduction or increase in attendance levels at the University, we noted 4 out of 40 (10%) students whose program-level record was not updated to reflect student?s program enrollment status. Additionally, we noted 29 out of 40 (73%) students whose campuslevel record and program-level record were not updated within the required time frame, ranging from 6-40 days late. The sample was not a statistically valid sample. The University is required to accurately report significant data elements under the program level-record that the Department of Education considers high risk, including program enrollment status. The University is also required to report enrollment reporting changes no less than every 60 days. During the year, there were underlying problems with how program-level data was being submitted to the National Student Clearinghouse (NSC), resulting in program enrollment status changes not being reported for 4 students. Noted, while the University had a policy in place to ensure enrollment reporting for degree confirmations was being submitted to the NSC at least every 30 days, there was a flaw in the University?s process that caused degree confirmations submitted to the NSC to be overridden with other student enrollment information, prior to information being reported from the NSC to National Student Loan Data System (NSLDS), resulting in enrollment reporting changes to be reported greater than 60 days after program enrollment effective date. For the Federal Pell Grant Program, 34 CFR Section 690.83(b)(2) requires an institution to submit in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct. For the Federal Direct Student Loans, 34 CFR Section 685.309(b) requires changes in student status to be reported to the NSLDS within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is accurate and timely. University officials indicated the University did not have adequate procedures in place to ensure all required program-level data was being reported to NSLDS via NSC. The University did not have an appropriate enrollment reporting timeline to ensure student status changes were reported in the required time frame. Without sufficient controls around enrollment reporting there is a greater risk that student enrollment data will not be reported accurately or timely. Inaccurate or untimely reporting of student enrollment data can result in inconsistencies between the University?s records and the National Students Loan Data System as well as potential delays in the repayment of federal loans. (Finding Code No. 2022-002) RECOMMENDATION We recommend the University implement controls to ensure that all program level detail is being appropriately reported through NSC to NSLDS and that submissions of degree confirmations to NSC are appropriate to ensure enrollment status changes are reported at least every 60 days. We also recommend these controls be monitored to ensure that all necessary information is reported within the required time frame. UNIVERSITY RESPONSE The University agrees with the finding. The University's procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be implemented moving forward. In addition, adequate procedure changes have also been identified as it relates to program-level reporting and will be implemented to ensure compliance.
Federal Agency: U.S. Department of Education Assistance Listing Number: 84.063, 84.268 Program Expenditures: $42,889,579 Program Name: Federal Pell Grant Program, Federal Direct Student Loans Award Number(s): P063P201391, P063P211391, P063P221391, P268K201391, P268K211391, and P268K221391 Questioned Costs: None Western Illinois University (University) did not have adequate procedures in place to complete accurate and timely enrollment reporting for all students within the required time period. During our testing of Pell or Direct Loan borrowers that had a reduction or increase in attendance levels at the University, we noted 4 out of 40 (10%) students whose program-level record was not updated to reflect student?s program enrollment status. Additionally, we noted 29 out of 40 (73%) students whose campuslevel record and program-level record were not updated within the required time frame, ranging from 6-40 days late. The sample was not a statistically valid sample. The University is required to accurately report significant data elements under the program level-record that the Department of Education considers high risk, including program enrollment status. The University is also required to report enrollment reporting changes no less than every 60 days. During the year, there were underlying problems with how program-level data was being submitted to the National Student Clearinghouse (NSC), resulting in program enrollment status changes not being reported for 4 students. Noted, while the University had a policy in place to ensure enrollment reporting for degree confirmations was being submitted to the NSC at least every 30 days, there was a flaw in the University?s process that caused degree confirmations submitted to the NSC to be overridden with other student enrollment information, prior to information being reported from the NSC to National Student Loan Data System (NSLDS), resulting in enrollment reporting changes to be reported greater than 60 days after program enrollment effective date. For the Federal Pell Grant Program, 34 CFR Section 690.83(b)(2) requires an institution to submit in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct. For the Federal Direct Student Loans, 34 CFR Section 685.309(b) requires changes in student status to be reported to the NSLDS within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is accurate and timely. University officials indicated the University did not have adequate procedures in place to ensure all required program-level data was being reported to NSLDS via NSC. The University did not have an appropriate enrollment reporting timeline to ensure student status changes were reported in the required time frame. Without sufficient controls around enrollment reporting there is a greater risk that student enrollment data will not be reported accurately or timely. Inaccurate or untimely reporting of student enrollment data can result in inconsistencies between the University?s records and the National Students Loan Data System as well as potential delays in the repayment of federal loans. (Finding Code No. 2022-002) RECOMMENDATION We recommend the University implement controls to ensure that all program level detail is being appropriately reported through NSC to NSLDS and that submissions of degree confirmations to NSC are appropriate to ensure enrollment status changes are reported at least every 60 days. We also recommend these controls be monitored to ensure that all necessary information is reported within the required time frame. UNIVERSITY RESPONSE The University agrees with the finding. The University's procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be implemented moving forward. In addition, adequate procedure changes have also been identified as it relates to program-level reporting and will be implemented to ensure compliance.
Federal Agency: U.S. Department of Education Assistance Listing Number: 84.063, 84.268 Program Expenditures: $42,889,579 Program Name: Federal Pell Grant Program, Federal Direct Student Loans Award Number(s): P063P201391, P063P211391, P063P221391, P268K201391, P268K211391, and P268K221391 Questioned Costs: None Western Illinois University (University) did not have adequate procedures in place to complete accurate and timely enrollment reporting for all students within the required time period. During our testing of Pell or Direct Loan borrowers that had a reduction or increase in attendance levels at the University, we noted 4 out of 40 (10%) students whose program-level record was not updated to reflect student?s program enrollment status. Additionally, we noted 29 out of 40 (73%) students whose campuslevel record and program-level record were not updated within the required time frame, ranging from 6-40 days late. The sample was not a statistically valid sample. The University is required to accurately report significant data elements under the program level-record that the Department of Education considers high risk, including program enrollment status. The University is also required to report enrollment reporting changes no less than every 60 days. During the year, there were underlying problems with how program-level data was being submitted to the National Student Clearinghouse (NSC), resulting in program enrollment status changes not being reported for 4 students. Noted, while the University had a policy in place to ensure enrollment reporting for degree confirmations was being submitted to the NSC at least every 30 days, there was a flaw in the University?s process that caused degree confirmations submitted to the NSC to be overridden with other student enrollment information, prior to information being reported from the NSC to National Student Loan Data System (NSLDS), resulting in enrollment reporting changes to be reported greater than 60 days after program enrollment effective date. For the Federal Pell Grant Program, 34 CFR Section 690.83(b)(2) requires an institution to submit in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct. For the Federal Direct Student Loans, 34 CFR Section 685.309(b) requires changes in student status to be reported to the NSLDS within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is accurate and timely. University officials indicated the University did not have adequate procedures in place to ensure all required program-level data was being reported to NSLDS via NSC. The University did not have an appropriate enrollment reporting timeline to ensure student status changes were reported in the required time frame. Without sufficient controls around enrollment reporting there is a greater risk that student enrollment data will not be reported accurately or timely. Inaccurate or untimely reporting of student enrollment data can result in inconsistencies between the University?s records and the National Students Loan Data System as well as potential delays in the repayment of federal loans. (Finding Code No. 2022-002) RECOMMENDATION We recommend the University implement controls to ensure that all program level detail is being appropriately reported through NSC to NSLDS and that submissions of degree confirmations to NSC are appropriate to ensure enrollment status changes are reported at least every 60 days. We also recommend these controls be monitored to ensure that all necessary information is reported within the required time frame. UNIVERSITY RESPONSE The University agrees with the finding. The University's procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be implemented moving forward. In addition, adequate procedure changes have also been identified as it relates to program-level reporting and will be implemented to ensure compliance.
Federal Agency: U.S. Department of Education Assistance Listing Number: 84.063, 84.268 Program Expenditures: $42,889,579 Program Name: Federal Pell Grant Program, Federal Direct Student Loans Award Number(s): P063P201391, P063P211391, P063P221391, P268K201391, P268K211391, and P268K221391 Questioned Costs: None Western Illinois University (University) did not have adequate procedures in place to complete accurate and timely enrollment reporting for all students within the required time period. During our testing of Pell or Direct Loan borrowers that had a reduction or increase in attendance levels at the University, we noted 4 out of 40 (10%) students whose program-level record was not updated to reflect student?s program enrollment status. Additionally, we noted 29 out of 40 (73%) students whose campuslevel record and program-level record were not updated within the required time frame, ranging from 6-40 days late. The sample was not a statistically valid sample. The University is required to accurately report significant data elements under the program level-record that the Department of Education considers high risk, including program enrollment status. The University is also required to report enrollment reporting changes no less than every 60 days. During the year, there were underlying problems with how program-level data was being submitted to the National Student Clearinghouse (NSC), resulting in program enrollment status changes not being reported for 4 students. Noted, while the University had a policy in place to ensure enrollment reporting for degree confirmations was being submitted to the NSC at least every 30 days, there was a flaw in the University?s process that caused degree confirmations submitted to the NSC to be overridden with other student enrollment information, prior to information being reported from the NSC to National Student Loan Data System (NSLDS), resulting in enrollment reporting changes to be reported greater than 60 days after program enrollment effective date. For the Federal Pell Grant Program, 34 CFR Section 690.83(b)(2) requires an institution to submit in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct. For the Federal Direct Student Loans, 34 CFR Section 685.309(b) requires changes in student status to be reported to the NSLDS within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is accurate and timely. University officials indicated the University did not have adequate procedures in place to ensure all required program-level data was being reported to NSLDS via NSC. The University did not have an appropriate enrollment reporting timeline to ensure student status changes were reported in the required time frame. Without sufficient controls around enrollment reporting there is a greater risk that student enrollment data will not be reported accurately or timely. Inaccurate or untimely reporting of student enrollment data can result in inconsistencies between the University?s records and the National Students Loan Data System as well as potential delays in the repayment of federal loans. (Finding Code No. 2022-002) RECOMMENDATION We recommend the University implement controls to ensure that all program level detail is being appropriately reported through NSC to NSLDS and that submissions of degree confirmations to NSC are appropriate to ensure enrollment status changes are reported at least every 60 days. We also recommend these controls be monitored to ensure that all necessary information is reported within the required time frame. UNIVERSITY RESPONSE The University agrees with the finding. The University's procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be implemented moving forward. In addition, adequate procedure changes have also been identified as it relates to program-level reporting and will be implemented to ensure compliance.
Federal Agency: U.S. Department of Education Assistance Listing Number: 84.063, 84.268 Program Expenditures: $42,889,579 Program Name: Federal Pell Grant Program, Federal Direct Student Loans Award Number(s): P063P201391, P063P211391, P063P221391, P268K201391, P268K211391, and P268K221391 Questioned Costs: None Western Illinois University (University) did not have adequate procedures in place to complete accurate and timely enrollment reporting for all students within the required time period. During our testing of Pell or Direct Loan borrowers that had a reduction or increase in attendance levels at the University, we noted 4 out of 40 (10%) students whose program-level record was not updated to reflect student?s program enrollment status. Additionally, we noted 29 out of 40 (73%) students whose campuslevel record and program-level record were not updated within the required time frame, ranging from 6-40 days late. The sample was not a statistically valid sample. The University is required to accurately report significant data elements under the program level-record that the Department of Education considers high risk, including program enrollment status. The University is also required to report enrollment reporting changes no less than every 60 days. During the year, there were underlying problems with how program-level data was being submitted to the National Student Clearinghouse (NSC), resulting in program enrollment status changes not being reported for 4 students. Noted, while the University had a policy in place to ensure enrollment reporting for degree confirmations was being submitted to the NSC at least every 30 days, there was a flaw in the University?s process that caused degree confirmations submitted to the NSC to be overridden with other student enrollment information, prior to information being reported from the NSC to National Student Loan Data System (NSLDS), resulting in enrollment reporting changes to be reported greater than 60 days after program enrollment effective date. For the Federal Pell Grant Program, 34 CFR Section 690.83(b)(2) requires an institution to submit in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct. For the Federal Direct Student Loans, 34 CFR Section 685.309(b) requires changes in student status to be reported to the NSLDS within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is accurate and timely. University officials indicated the University did not have adequate procedures in place to ensure all required program-level data was being reported to NSLDS via NSC. The University did not have an appropriate enrollment reporting timeline to ensure student status changes were reported in the required time frame. Without sufficient controls around enrollment reporting there is a greater risk that student enrollment data will not be reported accurately or timely. Inaccurate or untimely reporting of student enrollment data can result in inconsistencies between the University?s records and the National Students Loan Data System as well as potential delays in the repayment of federal loans. (Finding Code No. 2022-002) RECOMMENDATION We recommend the University implement controls to ensure that all program level detail is being appropriately reported through NSC to NSLDS and that submissions of degree confirmations to NSC are appropriate to ensure enrollment status changes are reported at least every 60 days. We also recommend these controls be monitored to ensure that all necessary information is reported within the required time frame. UNIVERSITY RESPONSE The University agrees with the finding. The University's procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be implemented moving forward. In addition, adequate procedure changes have also been identified as it relates to program-level reporting and will be implemented to ensure compliance.
Federal Agency: U.S. Department of Education Assistance Listing Number: 84.063, 84.268 Program Expenditures: $42,889,579 Program Name: Federal Pell Grant Program, Federal Direct Student Loans Award Number(s): P063P201391, P063P211391, P063P221391, P268K201391, P268K211391, and P268K221391 Questioned Costs: None Western Illinois University (University) did not have adequate procedures in place to complete accurate and timely enrollment reporting for all students within the required time period. During our testing of Pell or Direct Loan borrowers that had a reduction or increase in attendance levels at the University, we noted 4 out of 40 (10%) students whose program-level record was not updated to reflect student?s program enrollment status. Additionally, we noted 29 out of 40 (73%) students whose campuslevel record and program-level record were not updated within the required time frame, ranging from 6-40 days late. The sample was not a statistically valid sample. The University is required to accurately report significant data elements under the program level-record that the Department of Education considers high risk, including program enrollment status. The University is also required to report enrollment reporting changes no less than every 60 days. During the year, there were underlying problems with how program-level data was being submitted to the National Student Clearinghouse (NSC), resulting in program enrollment status changes not being reported for 4 students. Noted, while the University had a policy in place to ensure enrollment reporting for degree confirmations was being submitted to the NSC at least every 30 days, there was a flaw in the University?s process that caused degree confirmations submitted to the NSC to be overridden with other student enrollment information, prior to information being reported from the NSC to National Student Loan Data System (NSLDS), resulting in enrollment reporting changes to be reported greater than 60 days after program enrollment effective date. For the Federal Pell Grant Program, 34 CFR Section 690.83(b)(2) requires an institution to submit in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct. For the Federal Direct Student Loans, 34 CFR Section 685.309(b) requires changes in student status to be reported to the NSLDS within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is accurate and timely. University officials indicated the University did not have adequate procedures in place to ensure all required program-level data was being reported to NSLDS via NSC. The University did not have an appropriate enrollment reporting timeline to ensure student status changes were reported in the required time frame. Without sufficient controls around enrollment reporting there is a greater risk that student enrollment data will not be reported accurately or timely. Inaccurate or untimely reporting of student enrollment data can result in inconsistencies between the University?s records and the National Students Loan Data System as well as potential delays in the repayment of federal loans. (Finding Code No. 2022-002) RECOMMENDATION We recommend the University implement controls to ensure that all program level detail is being appropriately reported through NSC to NSLDS and that submissions of degree confirmations to NSC are appropriate to ensure enrollment status changes are reported at least every 60 days. We also recommend these controls be monitored to ensure that all necessary information is reported within the required time frame. UNIVERSITY RESPONSE The University agrees with the finding. The University's procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be implemented moving forward. In addition, adequate procedure changes have also been identified as it relates to program-level reporting and will be implemented to ensure compliance.
Federal Agency: U.S. Department of Education Assistance Listing Number: 84.063, 84.268 Program Expenditures: $42,889,579 Program Name: Federal Pell Grant Program, Federal Direct Student Loans Award Number(s): P063P201391, P063P211391, P063P221391, P268K201391, P268K211391, and P268K221391 Questioned Costs: None Western Illinois University (University) did not have adequate procedures in place to complete accurate and timely enrollment reporting for all students within the required time period. During our testing of Pell or Direct Loan borrowers that had a reduction or increase in attendance levels at the University, we noted 4 out of 40 (10%) students whose program-level record was not updated to reflect student?s program enrollment status. Additionally, we noted 29 out of 40 (73%) students whose campuslevel record and program-level record were not updated within the required time frame, ranging from 6-40 days late. The sample was not a statistically valid sample. The University is required to accurately report significant data elements under the program level-record that the Department of Education considers high risk, including program enrollment status. The University is also required to report enrollment reporting changes no less than every 60 days. During the year, there were underlying problems with how program-level data was being submitted to the National Student Clearinghouse (NSC), resulting in program enrollment status changes not being reported for 4 students. Noted, while the University had a policy in place to ensure enrollment reporting for degree confirmations was being submitted to the NSC at least every 30 days, there was a flaw in the University?s process that caused degree confirmations submitted to the NSC to be overridden with other student enrollment information, prior to information being reported from the NSC to National Student Loan Data System (NSLDS), resulting in enrollment reporting changes to be reported greater than 60 days after program enrollment effective date. For the Federal Pell Grant Program, 34 CFR Section 690.83(b)(2) requires an institution to submit in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct. For the Federal Direct Student Loans, 34 CFR Section 685.309(b) requires changes in student status to be reported to the NSLDS within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is accurate and timely. University officials indicated the University did not have adequate procedures in place to ensure all required program-level data was being reported to NSLDS via NSC. The University did not have an appropriate enrollment reporting timeline to ensure student status changes were reported in the required time frame. Without sufficient controls around enrollment reporting there is a greater risk that student enrollment data will not be reported accurately or timely. Inaccurate or untimely reporting of student enrollment data can result in inconsistencies between the University?s records and the National Students Loan Data System as well as potential delays in the repayment of federal loans. (Finding Code No. 2022-002) RECOMMENDATION We recommend the University implement controls to ensure that all program level detail is being appropriately reported through NSC to NSLDS and that submissions of degree confirmations to NSC are appropriate to ensure enrollment status changes are reported at least every 60 days. We also recommend these controls be monitored to ensure that all necessary information is reported within the required time frame. UNIVERSITY RESPONSE The University agrees with the finding. The University's procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be implemented moving forward. In addition, adequate procedure changes have also been identified as it relates to program-level reporting and will be implemented to ensure compliance.
Federal Agency: U.S. Department of Education Assistance Listing Number: 84.063, 84.268 Program Expenditures: $42,889,579 Program Name: Federal Pell Grant Program, Federal Direct Student Loans Award Number(s): P063P201391, P063P211391, P063P221391, P268K201391, P268K211391, and P268K221391 Questioned Costs: None Western Illinois University (University) did not have adequate procedures in place to complete accurate and timely enrollment reporting for all students within the required time period. During our testing of Pell or Direct Loan borrowers that had a reduction or increase in attendance levels at the University, we noted 4 out of 40 (10%) students whose program-level record was not updated to reflect student?s program enrollment status. Additionally, we noted 29 out of 40 (73%) students whose campuslevel record and program-level record were not updated within the required time frame, ranging from 6-40 days late. The sample was not a statistically valid sample. The University is required to accurately report significant data elements under the program level-record that the Department of Education considers high risk, including program enrollment status. The University is also required to report enrollment reporting changes no less than every 60 days. During the year, there were underlying problems with how program-level data was being submitted to the National Student Clearinghouse (NSC), resulting in program enrollment status changes not being reported for 4 students. Noted, while the University had a policy in place to ensure enrollment reporting for degree confirmations was being submitted to the NSC at least every 30 days, there was a flaw in the University?s process that caused degree confirmations submitted to the NSC to be overridden with other student enrollment information, prior to information being reported from the NSC to National Student Loan Data System (NSLDS), resulting in enrollment reporting changes to be reported greater than 60 days after program enrollment effective date. For the Federal Pell Grant Program, 34 CFR Section 690.83(b)(2) requires an institution to submit in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct. For the Federal Direct Student Loans, 34 CFR Section 685.309(b) requires changes in student status to be reported to the NSLDS within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is accurate and timely. University officials indicated the University did not have adequate procedures in place to ensure all required program-level data was being reported to NSLDS via NSC. The University did not have an appropriate enrollment reporting timeline to ensure student status changes were reported in the required time frame. Without sufficient controls around enrollment reporting there is a greater risk that student enrollment data will not be reported accurately or timely. Inaccurate or untimely reporting of student enrollment data can result in inconsistencies between the University?s records and the National Students Loan Data System as well as potential delays in the repayment of federal loans. (Finding Code No. 2022-002) RECOMMENDATION We recommend the University implement controls to ensure that all program level detail is being appropriately reported through NSC to NSLDS and that submissions of degree confirmations to NSC are appropriate to ensure enrollment status changes are reported at least every 60 days. We also recommend these controls be monitored to ensure that all necessary information is reported within the required time frame. UNIVERSITY RESPONSE The University agrees with the finding. The University's procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be implemented moving forward. In addition, adequate procedure changes have also been identified as it relates to program-level reporting and will be implemented to ensure compliance.
Federal Agency: U.S. Department of Education Assistance Listing Number: 84.063, 84.268 Program Expenditures: $42,889,579 Program Name: Federal Pell Grant Program, Federal Direct Student Loans Award Number(s): P063P201391, P063P211391, P063P221391, P268K201391, P268K211391, and P268K221391 Questioned Costs: None Western Illinois University (University) did not have adequate procedures in place to complete accurate and timely enrollment reporting for all students within the required time period. During our testing of Pell or Direct Loan borrowers that had a reduction or increase in attendance levels at the University, we noted 4 out of 40 (10%) students whose program-level record was not updated to reflect student?s program enrollment status. Additionally, we noted 29 out of 40 (73%) students whose campuslevel record and program-level record were not updated within the required time frame, ranging from 6-40 days late. The sample was not a statistically valid sample. The University is required to accurately report significant data elements under the program level-record that the Department of Education considers high risk, including program enrollment status. The University is also required to report enrollment reporting changes no less than every 60 days. During the year, there were underlying problems with how program-level data was being submitted to the National Student Clearinghouse (NSC), resulting in program enrollment status changes not being reported for 4 students. Noted, while the University had a policy in place to ensure enrollment reporting for degree confirmations was being submitted to the NSC at least every 30 days, there was a flaw in the University?s process that caused degree confirmations submitted to the NSC to be overridden with other student enrollment information, prior to information being reported from the NSC to National Student Loan Data System (NSLDS), resulting in enrollment reporting changes to be reported greater than 60 days after program enrollment effective date. For the Federal Pell Grant Program, 34 CFR Section 690.83(b)(2) requires an institution to submit in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct. For the Federal Direct Student Loans, 34 CFR Section 685.309(b) requires changes in student status to be reported to the NSLDS within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is accurate and timely. University officials indicated the University did not have adequate procedures in place to ensure all required program-level data was being reported to NSLDS via NSC. The University did not have an appropriate enrollment reporting timeline to ensure student status changes were reported in the required time frame. Without sufficient controls around enrollment reporting there is a greater risk that student enrollment data will not be reported accurately or timely. Inaccurate or untimely reporting of student enrollment data can result in inconsistencies between the University?s records and the National Students Loan Data System as well as potential delays in the repayment of federal loans. (Finding Code No. 2022-002) RECOMMENDATION We recommend the University implement controls to ensure that all program level detail is being appropriately reported through NSC to NSLDS and that submissions of degree confirmations to NSC are appropriate to ensure enrollment status changes are reported at least every 60 days. We also recommend these controls be monitored to ensure that all necessary information is reported within the required time frame. UNIVERSITY RESPONSE The University agrees with the finding. The University's procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be implemented moving forward. In addition, adequate procedure changes have also been identified as it relates to program-level reporting and will be implemented to ensure compliance.
Federal Agency: U.S. Department of Education Assistance Listing Number: 84.063, 84.268 Program Expenditures: $42,889,579 Program Name: Federal Pell Grant Program, Federal Direct Student Loans Award Number(s): P063P201391, P063P211391, P063P221391, P268K201391, P268K211391, and P268K221391 Questioned Costs: None Western Illinois University (University) did not have adequate procedures in place to complete accurate and timely enrollment reporting for all students within the required time period. During our testing of Pell or Direct Loan borrowers that had a reduction or increase in attendance levels at the University, we noted 4 out of 40 (10%) students whose program-level record was not updated to reflect student?s program enrollment status. Additionally, we noted 29 out of 40 (73%) students whose campuslevel record and program-level record were not updated within the required time frame, ranging from 6-40 days late. The sample was not a statistically valid sample. The University is required to accurately report significant data elements under the program level-record that the Department of Education considers high risk, including program enrollment status. The University is also required to report enrollment reporting changes no less than every 60 days. During the year, there were underlying problems with how program-level data was being submitted to the National Student Clearinghouse (NSC), resulting in program enrollment status changes not being reported for 4 students. Noted, while the University had a policy in place to ensure enrollment reporting for degree confirmations was being submitted to the NSC at least every 30 days, there was a flaw in the University?s process that caused degree confirmations submitted to the NSC to be overridden with other student enrollment information, prior to information being reported from the NSC to National Student Loan Data System (NSLDS), resulting in enrollment reporting changes to be reported greater than 60 days after program enrollment effective date. For the Federal Pell Grant Program, 34 CFR Section 690.83(b)(2) requires an institution to submit in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct. For the Federal Direct Student Loans, 34 CFR Section 685.309(b) requires changes in student status to be reported to the NSLDS within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change. Uniform Guidance (2 CFR 200.303(a)) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is accurate and timely. University officials indicated the University did not have adequate procedures in place to ensure all required program-level data was being reported to NSLDS via NSC. The University did not have an appropriate enrollment reporting timeline to ensure student status changes were reported in the required time frame. Without sufficient controls around enrollment reporting there is a greater risk that student enrollment data will not be reported accurately or timely. Inaccurate or untimely reporting of student enrollment data can result in inconsistencies between the University?s records and the National Students Loan Data System as well as potential delays in the repayment of federal loans. (Finding Code No. 2022-002) RECOMMENDATION We recommend the University implement controls to ensure that all program level detail is being appropriately reported through NSC to NSLDS and that submissions of degree confirmations to NSC are appropriate to ensure enrollment status changes are reported at least every 60 days. We also recommend these controls be monitored to ensure that all necessary information is reported within the required time frame. UNIVERSITY RESPONSE The University agrees with the finding. The University's procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be implemented moving forward. In addition, adequate procedure changes have also been identified as it relates to program-level reporting and will be implemented to ensure compliance.