Finding 1084260 (2024-004)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-11-14
Audit: 328325
Organization: University of Sioux Falls (SD)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The University failed to report a student's withdrawal to the National Student Clearinghouse, violating enrollment reporting requirements.
  • Impacted Requirements: Compliance with 34 CFR 685.309, which mandates reporting changes in enrollment status within 30 days.
  • Recommended Follow-Up: Review and improve the enrollment reporting process to prevent future errors and ensure timely updates.

Finding Text

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.268 Federal Direct Student Loans P268K242212, P268K232212 Special Tests and Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR 685.309 details requirements for institutions over enrollment reporting. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves‐of‐absence. Condition: The audit identified on instance in which a student withdrew from the University however the change in status was not reported to National Student Clearinghouse. Cause: The withdraw form was misread by the University. Enrollment Reporting is a manual process which can lead to error. Effect: One student’s status was not changed from enrolled to withdrawn. Questioned Costs: None. Context/Sampling: A non‐statistical sample of 60 of the University’s 334 students that received student financial assistance and had a status change in the award year was selected for testing. Repeat Finding from Prior Years: No Recommendation: The University should review their current process to ensure enrollment statuses are reported correctly within National Student Clearinghouse. Views of Responsible Officials: Management agrees with the finding.

Categories

Special Tests & Provisions Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 507814 2024-002
    Significant Deficiency
  • 507815 2024-003
    Significant Deficiency
  • 507816 2024-003
    Significant Deficiency
  • 507817 2024-003
    Significant Deficiency
  • 507818 2024-004
    Significant Deficiency
  • 507819 2024-005
    Material Weakness
  • 1084256 2024-002
    Significant Deficiency
  • 1084257 2024-003
    Significant Deficiency
  • 1084258 2024-003
    Significant Deficiency
  • 1084259 2024-003
    Significant Deficiency
  • 1084261 2024-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $7.86M
84.063 Federal Pell Grant Program $2.01M
84.031 Higher Education_institutional Aid $1.12M
84.038 Federal Perkins Loan Program $474,945
84.033 Federal Work-Study Program $166,212
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $112,217
84.007 Federal Supplemental Educational Opportunity Grants $104,500
93.859 Biomedical Research and Research Training $103,378
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $27,498