Finding 1134581 (2024-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-04-30

AI Summary

  • Core Issue: The University failed to report student status changes to the National Student Loan Data System, violating federal requirements.
  • Impacted Requirements: Non-compliance with 34 CFR 685.309 (b)(2)(ii) regarding timely reporting of enrollment status changes.
  • Recommended Follow-up: Management should improve internal controls and procedures to ensure timely and accurate reporting of enrollment changes.

Finding Text

Federal Program Federal Direct Student Loan Program (DL) CFDA No. 84.268 Name of Federal Agency U.S. Department of Education (USDE) Pass-through Entity N/A Criteria 34 CFR 685.309 (b)(2)(ii) states that unless it expects to submit its next updated enrollment report to the Secretary within the next sixty (60) days, a school must notify the Secretary within thirty (30) days after the date the school discovers that; a loan under title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or a student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. Condition As part of our testing of nine (9) students who graduated and/or withdrew during fiscal year 2024, we noted the following instances of non-compliance: 1. Three (3) students for which the University did not report to the National Student Loan Data System the student status changes. 2. Two (2) students for which the University did not report to the National Student Loan Data System the student status changes within the required 60 days’ period. Cause Late submissions were mainly caused due to lack of internal controls and procedures in the process of information submission to National Student Loan Data System. Effect As a result of this condition, the USDE was prevented from the use of accurate reporting data, which is critical for the effective administration of the Direct Loan Program and for USDE budgetary policy analysis.-40- Questioned Cost None Context Of the forty-one (41) status changes for 2024, we selected nine (9) students for testing and noted five (5) instances in which the University did not comply with the enrollment reporting requirements. Identification of a Repeat Finding This is a repeat finding from the immediate previous year’s audit (Finding No. 2023-002). Views of Responsible Officials and Planned Corrective Actions The University management agrees with this finding. Responsible Official Francisco Ortiz, President (787) 761-0640. Please refer to the corrective action plan on pages 42-43. Recommendation Management should reassess the process and timeframe in which the University submits the information to the National Student Loan Data System and monitoring to ensure they comply with the reporting timeframe. The University should enhance both electronic and manual procedures to ensure enrollment status changes are timely and accurately reported to the National Student Loan Data System.

Categories

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 558138 2024-001
    Significant Deficiency Repeat
  • 558139 2024-001
    Significant Deficiency Repeat
  • 1134580 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $707,725
84.268 Federal Direct Student Loans $638,220