Finding 1157526 (2024-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 369748
Auditor: Pbmares LLP

AI Summary

  • Core Issue: The institution failed to report a student's withdrawal to NSLDS within the required 30 or 60 days, resulting in a 141-day delay.
  • Impacted Requirements: This delay violates federal reporting requirements under 34 CFR §685.309(b) and NSLDS guidelines.
  • Recommended Follow-Up: Implement controls to ensure timely reporting of all enrollment changes, including out-of-cycle updates to NSLDS.

Finding Text

Criteria: Per 34 CFR §685.309(b) and NSLDS reporting requirements, institutions must report changes in student enrollment status to the National Student Loan Data System (NSLDS) within 30 days of the change or within 60 days if reporting via roster files through the National Student Clearinghouse (NSC). Condition: A sample of student enrollment records tested identified one student who withdrew on May 3, 2024. The Organization was notified of the student’s withdrawal on May 12, 2024. NSLDS reflected the withdrawal with a Certification Date of September 30, 2024, which is 141 days after the Organization’s notification date. This exceeds both the 30-day and 60-day reporting windows. Cause: The institution relies on scheduled end-of-term and first-of-term Clearinghouse reporting files. Because the Organization’s notice of withdrawal on May 12, 2024 occurred after the Spring 2024 submission on May 10, 2024, the change was not captured in the Spring 2024 submission. Because the student was not enrolled in the Summer 2024 term, their withdrawal status was not included until the Fall 2024 first-of-term file on August 27, 2024, and subsequently updated at NSLDS on September 30, 2024. The institution did not submit an out-of-cycle file to report the withdrawal timely. Effect or Potential Effect: Untimely reporting of enrollment status changes to NSLDS increases the risk that student loan repayment status and grace periods will be calculated incorrectly, potentially impacting borrowers and resulting in noncompliance with federal reporting requirements. Questioned Costs: There were no questioned costs associated with this finding. Identification of Repeat Findings: This is not a repeat finding. Recommendation: We recommend the institution implement controls to ensure that all enrollment status changes, including withdrawals occurring outside of standard roster cycles, are reported to NSLDS within the required timeframe. This should include submitting out-of-cycle enrollment updates to the Clearinghouse when necessary. Views of Responsible Officials: Management agrees with the finding and recommendation. Corrective Action Plan: See Management’s Corrective Action Plan (Unaudited).

Corrective Action Plan

Sentara Health and Subsidiaries respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: PBMares, LLP 701 Town Center Drive, Suite 900 Newport News, VA 23606 Audit period: Year ended December 31, 2024 The finding from the year ended December 31, 2024 schedule of findings and questions costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FEDERAL AWARDS FINDING A. Significant Deficiency in Internal Control over Compliance Finding 2024-001: Student Financial Assistance Cluster - Federal Assistance Listing Number 84.268 - Significant Deficiency in Internal Control over Enrollment Reporting to National Student Loan Data System (NSLDS) Recommendation: Internal controls should be implemented to ensure that all enrollment status changes, including withdrawals occurring outside of standard roster cycles, are reported to NSLDS within the required timeframe. This should include submitting out-of-cycle enrollment updates to the Clearinghouse when necessary. This is not a repeat finding. Corrective Action Plan: 1. The Registrar will create a report that captures students who withdrew from the college to include all students in all program cycles. This report will capture withdrawal activity that occurs within and falls outside of each reporting period. 2. The report will be manually cross-referenced with enrollment data in the student information system. The responsible parties for ensuring this corrective action is employed are the Registrar and the Assistant Registrar of the College. They will be overseen by Cindy Mabie, Assistant Dean for Student Services. Timeline for Completion: The new process will go into effect October 1, 2025. If there are questions, please contact Cindy Mabie, Assistant Dean for Student Services at Cmabie@sentara.edu.

Categories

Reporting Student Financial Aid Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1157525 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $3.75M
84.063 Federal Pell Grant Program $616,966
93.558 Temporary Assistance for Needy Families $379,811
93.575 Child Care and Development Block Grant $272,416
16.321 Antiterrorism Emergency Reserve $249,554
93.994 Maternal and Child Health Services Block Grant to the States $190,177
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $151,984
93.495 Community Health Workers for Public Health Response and Resilient $87,927
93.395 Cancer Treatment Research $51,850
16.575 Crime Victim Assistance $42,117
93.399 Cancer Control $39,757
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $20,800
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $4,301
93.839 Blood Diseases and Resources Research $3,981
93.837 Cardiovascular Diseases Research $525