Finding 1156641 (2024-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 368997
Organization: Highmark Health (PA)

AI Summary

  • Core Issue: AHN Schools of Nursing inaccurately reported a student's enrollment status to NSLDS, despite timely reporting.
  • Impacted Requirements: Compliance with federal regulations on enrollment reporting for Federal Pell Grant and Direct Loan programs.
  • Recommended Follow-Up: Update the student's enrollment status, train staff on accurate reporting, review procedures, and implement segregation of duties.

Finding Text

2024-001 – Non-compliance with Enrollment Reporting Requirements Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Pell Grant Program and Federal Direct Student Loans Award Year: 1/1/2024 - 12/31/2024 Award Number: Not applicable Assistance Listing Numbers: 84.063 and 84.268 Criteria: In accordance with 34 CFR 690.83(b)(2) and 685.309, institutions are required to report enrollment information under the Federal Pell Grant and Federal Direct Loan programs through NSLDS. The enrollment information, inclusive of Campus Level and Program Level data, must be reviewed, updated and validated by the institution in a timely manner. Furthermore, specific to the Federal Direct Loan program, for a student that received a Direct Loan and was enrolled or accepted for enrollment at the institution, and the student had 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, the institution must report the change within 60 days from which the change was identified. Condition: We reviewed a sample of twenty-five students enrolled at the AHN Schools of Nursing who received either Pell and/or Direct Loans and had a change of enrollment status during the fiscal year. Of the twenty-five students tested, one student was reported to NSLDS with an inaccurate enrollment status. Specifically, the incorrect date of withdrawal was reported for both the campus and program levels; however, the change was reported to NSLDS within the required 60-day timeframe. Cause: The root cause for the improper reporting was due to a manual process resulting in the clerical error and related improper reporting. Effect: A student’s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies all of which are impacted by inaccurate reporting. Questioned Costs (If applicable): None Recommendation: We recommend the AHN Schools of Nursing perform the following: • Update the enrollment status for this particular student; • Ensure all individuals involved in processing student enrollment changes are aware of the School’s policies and procedures to process that change accurately and timely; • Review procedures and controls to ensure accurate enrollment reporting; and • Establish appropriate segregation of duties. Management’s Response: Management Response and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status.

Corrective Action Plan

Management’s Views and Corrective Action Plan 2024-001 – Non-compliance with Enrollment Reporting Requirements Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Pell Grant Program and Federal Direct Student Loans Award Year: 1/1/2024 - 12/31/2024 Award Number: Not applicable Assistance Listing Numbers: 84.063 and 84.268 Management’s Response Management agrees with the finding as it relates to the improper reporting to NSLDS of enrollment reporting for one student. The improper reporting was due to a human clerical error. As of the date of this report, management notes that the identified student’s enrollment status has been updated to NSLDS. Currently all financial aid aspects of the AHN Schools of Nursing are completed by one personnel. Management has communicated reminders of the student enrollment change requirements, as well as the AHN Schools of Nursing policies and procedures to the personnel to ensure that changes are reported accurately and timely. In addition, management is in process of recruiting an additional Financial Aid Officer, who will act as an additional layer of review and cross-checks to ensure that data is being reported for enrollments accurately and timely. Anticipated Completion Date As of the date of this report, the noted student’s enrollment status has been updated. Management is actively recruiting for an additional Financial Aid Officer and is working to fill the open position as soon as possible. Responsible Parties • Amy Stoker, Director of AHN Schools of Nursing • Sarah Loomis, Director of Financial Aid of AHN Schools of Nursing

Categories

Student Financial Aid Reporting

Other Findings in this Audit

  • 1156638 2024-002
    Material Weakness Repeat
  • 1156639 2024-001
    Material Weakness Repeat
  • 1156640 2024-002
    Material Weakness Repeat
  • 1156642 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.767 Children's Health Insurance Program ("chp") $9.22M
84.268 Federal Direct Student Loans $1.59M
93.493 Congressional Directives $782,269
84.063 Federal Pell Grant Program $701,232
93.247 Advanced Nursing Education Workforce Grant Program $649,480
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $603,457
93.959 Covid-19 Block Grants for Prevention and Treatment of Substance Abuse $249,666
93.121 Oral Diseases and Disorders Research $189,292
93.211 Telehealth Programs $179,068
93.351 Research Infrastructure Programs $161,193
93.136 Injury Prevention and Control Research and State and Community Based Programs $96,382
93.350 National Center for Advancing Translational Sciences $92,128
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $87,006
93.364 Nursing Student Loans $57,250
93.279 Drug Abuse and Addiction Research Programs $48,106
93.837 Cardiovascular Diseases Research $47,775
93.242 Mental Health Research Grants $39,031
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $36,694
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $34,864
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $27,067
84.007 Federal Supplemental Educational Opportunity Grants $25,650
47.074 Biological Sciences $15,365
12.420 Military Medical Research and Development $12,353
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $11,626
93.395 Cancer Treatment Research $6,900
93.838 Lung Disease Research $6,022
93.393 Cancer Cause and Prevention Research $5,663
93.394 Cancer Detection and Diagnosis Research $5,236
93.865 Child Health and Human Development Extramural Research $3,171
14.231 Covid-19 Emergency Solutions Grant Program $-16,946