Finding 1105152 (2024-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-18
Audit: 346714
Organization: Bucknell University (PA)

AI Summary

  • Core Issue: The University failed to report accurate and timely student enrollment data to the NSLDS, affecting compliance with federal regulations.
  • Impacted Requirements: Enrollment status changes must be reported within 30 or 60 days, including effective dates and anticipated completion dates.
  • Recommended Follow-Up: The University should review and improve its procedures for reporting accurate information to the NSLDS to prevent future discrepancies.

Finding Text

2024 – 001 – National Student Loan Data System (NSLDS) Reporting Federal Agency: U.S. Department of Education Federal Program Name: Federal Pell Grant Program; Federal Direct Student Loans Assistance Listing Number: 84.063; 84.268 Federal Award Identification Number and Year: P063P232081, 2023-2024; P268K242081, 2023-2024 Award Period: July 01, 2023 - June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a roster file. The school is required to report enrollment status at both the school and program level. The school is required to report changes in the student’s enrollment status, the effective date of the status and an anticipated completion date. An academic program is defined as the combination of your school’s Office of Postsecondary Education Identification (OPEID) number and the program’s Classification of Instructional Program (CIP) code, credential level, and published program length. The Department of Education requires the University to report changes in enrollment status and indicate the date that the changes occurred (34 CFR 685.309). Changes in enrollment status must be reported within 30 days. However, if a roster file is expected within 60 days, you may provide the date on that roster file. ED requires the institution to report changes in enrollment status within 30 or 60 days that the institution determined the changes occurred (34 CFR 682.610). Condition: Certain students’ enrollment information was not reported accurately or timely to the NSLDS. Questioned costs: None. Context: In our sample of 40 students tested, 2 students were not reported with the correct effective program enrollment date on the program-level of NSLDS. Cause: When doing a manual update, the University failed to update both locations within the NSLDS. Effect: Inaccurate reporting to the NSLDS can result in incorrect determination of when the students’ grace period should begin. Repeat Finding: Yes. Recommendation: We recommend the University review procedures around sending correct information to the NSLDS. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Student Financial Aid Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Significant Deficiency

Other Findings in this Audit

  • 528709 2024-001
    Significant Deficiency Repeat
  • 528710 2024-001
    Significant Deficiency Repeat
  • 1105151 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $18.06M
84.063 Federal Pell Grant Program $2.69M
84.038 Federal Perkins Loan Program $742,155
93.855 Microbiology and Infectious Diseases Research $709,211
84.033 Federal Work-Study Program $493,730
47.049 Mathematical and Physical Sciences $385,847
84.007 Federal Supplemental Educational Opportunity Grants $370,595
47.074 Biological Sciences $340,112
47.083 Office of Integrative Activities $301,618
47.076 Stem Education (formerly Education and Human Resources) $248,235
47.070 Computer and Information Science and Engineering $145,026
93.859 Biomedical Research and Research Training $88,357
10.351 Rural Business Development Grant $85,026
93.396 Cancer Biology Research $60,561
43.001 Science $60,494
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $53,646
81.087 Renewable Energy Research and Development $41,700
47.050 Geosciences $39,384
20.200 Highway Research and Development Program $33,193
45.025 Promotion of the Arts Partnership Agreements $22,500
59.037 Small Business Development Centers $22,138
12.300 Compact Litter Assist for Warfighters $21,699
45.169 Promotion of the Humanities Office of Digital Humanities $19,736
47.079 Office of International Science and Engineering $8,985
15.807 Earthquake Hazards Research and Monitoring Assistance $8,514
47.075 Social, Behavioral, and Economic Sciences $5,628
90.300 Japan-U.s. Friendship Commission Grants $4,745
47.041 Engineering $3,843
10.699 Partnership Agreements $3,350
12.300 Basic and Applied Scientific Research $3,324
66.461 Regional Wetland Program Development Grants $2,572