Finding 1161470 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-10-28
Audit: 371379
Organization: Warner Pacific University (OR)

AI Summary

  • Core Issue: The University failed to accurately report student enrollment data to NSLDS, with discrepancies noted in 1 out of 22 student records.
  • Impacted Requirements: Compliance with 34 CFR 685.309(b) and 34 CFR 682.610, which mandate timely and accurate reporting of enrollment status changes.
  • Recommended Follow-Up: The University should review and improve its reporting procedures to ensure compliance with federal regulations regarding student enrollment data.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.038 – Federal Perkins Loans 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 – Teacher Education Assistance for College and Higher Education Grants Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: June 1, 2024 to May 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 day. There are two categories of enrollment information; "Campus Level" and "Program Level," both of which need to be reported accurately and have separate record types. Condition: During our testing, it was noted 1 of 22 students enrollment information on NSLDS did not match their institutional information. The institution also must update all records every 60 days, and we noted 1 out of 22 students had instances greater than 60 days where their records were not updated. Questioned Costs: N/A Context: The enrollment roster file contained dates that were incorrect for the Enrollment and Program Level effective dates. In the cases of this error the enrollment information should have been the date per institution's records for the Campus and Program Level. There were also instances where the information on the Enrollment and Program level were inconsistent with the University's records. Finally, Updates to NSLDS were not completed in a timely manner and some were not updated at all. Cause: The University has had turnover and updates were missed. Effect: The NSLDS system is not updated with the student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.

Corrective Action Plan

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WPU will form an internal committee to meet, review the existing procedures and reporting schedule, and update the procedures and reporting schedule as needed to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. The committee will consist of the Registrar, the Senior Associate Registrar, the Director of Student Finance, and representative(s) from the Controller’s Office. The committee will meet as many times as needed in Fall 2025 to fully review the procedures and reporting schedule, including reviewing any audit findings and making sure that the procedures have been properly updated to prevent the identified issue(s) from recurring in the future. Moving forward, the committee will meet at least once per year to review and update the procedures and reporting schedule, and can meet more frequently if needed to respond to individual situations.

Categories

Student Financial Aid

Other Findings in this Audit

  • 1161464 2025-001
    Material Weakness Repeat
  • 1161465 2025-002
    Material Weakness Repeat
  • 1161466 2025-002
    Material Weakness Repeat
  • 1161467 2025-002
    Material Weakness Repeat
  • 1161468 2025-002
    Material Weakness Repeat
  • 1161469 2025-002
    Material Weakness Repeat
  • 1161471 2025-003
    Material Weakness Repeat
  • 1161472 2025-003
    Material Weakness Repeat
  • 1161473 2025-003
    Material Weakness Repeat
  • 1161474 2025-003
    Material Weakness Repeat
  • 1161475 2025-003
    Material Weakness Repeat
  • 1161476 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $5.27M
84.063 FEDERAL PELL GRANT PROGRAM $1.74M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $940,092
84.033 FEDERAL WORK-STUDY PROGRAM $147,476
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $121,889
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $100,366
84.428 AUGUSTUS F. HAWKINS CENTERS OF EXCELLENCE—TEACHER PREPARATION AND DEVELOPMENT $27,872
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $13,202