Finding 1164252 (2024-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-12-09
Audit: 373530
Organization: Manor College (PA)
Auditor: SMITH+HOWARD PC

AI Summary

  • Core Issue: The College failed to report changes in student enrollment status to NSLDS within the required timeframes, affecting compliance with federal regulations.
  • Impacted Requirements: Regulations mandate timely reporting of enrollment status changes and accurate effective dates, which were not met for 11 out of 27 students tested.
  • Recommended Follow-Up: The College should enhance its reporting processes and controls to ensure timely and accurate submissions to NSLDS, and verify the system's ability to generate correct enrollment status reports.

Finding Text

Federal Program: Student Financial Aid Cluster – Significant Deficiency Federal Agency: Department of Education ALN Number: 84.063, 84.268, 84.033, 84.007 Criteria: The Code of Federal Regulations (34 CFR 685.309) requires enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. According to the NSLDS Enrollment Reporting Guide, a student’s Program-Level enrollment status should be reported with the same enrollment status as that student’s campus-level enrollment status for all programs the student is enrolled in at that location, even if the student is not currently taking coursework that applies to a particular program. If the student has withdrawn or graduated from an academic program, a “terminal enrollment status” of ‘W’ or ‘G,’ as appropriate, should be reported for that program, even if the student is still taking coursework applicable to other programs in which the student is enrolled. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is completed properly. Condition: The College did not properly report the student enrollment change for students who received federal student aid to the NSLDS. The College did not timely report eleven students’ Campus-Level enrollment status change to NSLDS. Context: Out of the 27 students tested, we noted 11 students whose status change at the Program- Level and Campus-Level was not timely reported to NSLDS. Questioned costs There were no questioned costs with respect to this finding. Cause: The College did not have formally documented controls related to the process of enrollment reporting, which is required under Uniform Grant Guidance. Effect: Student status changes exceeded the 60-day period for student enrollment changes reported in roster files. Recommendation: We recommend the College review current processes and implement updated processes and controls for reporting to NSLDS, implementing procedures to ensure submissions are reported timely and accurately. In addition, we recommend the College review the reporting in the system to ensure it can pull accurate reports of student enrollment status. Grantee Comments: See corrective action plan.

Corrective Action Plan

Pending

Categories

Reporting Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1164244 2024-003
    Material Weakness Repeat
  • 1164245 2024-004
    Material Weakness Repeat
  • 1164246 2024-005
    Material Weakness Repeat
  • 1164247 2024-003
    Material Weakness Repeat
  • 1164248 2024-003
    Material Weakness Repeat
  • 1164249 2024-003
    Material Weakness Repeat
  • 1164250 2024-004
    Material Weakness Repeat
  • 1164251 2024-004
    Material Weakness Repeat
  • 1164253 2024-005
    Material Weakness Repeat
  • 1164254 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 STUDENT FINANCIAL ASSISTANCE $2.95M
84.063 FEDERAL PELL GRANT PROGRAM $1.58M
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $732,055
84.031 HIGHER EDUCATION INSTITUTIONAL AID $242,097
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $49,633
84.033 FEDERAL WORK-STUDY PROGRAM $35,048