Finding 1164438 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-12-10
Audit: 373899

AI Summary

  • Core Issue: The Foundation failed to report changes in student enrollment status for all tested students to NSLDS within the required timeframes.
  • Impacted Requirements: Non-compliance with Title IV regulations regarding timely updates to enrollment information can lead to inaccuracies in student loan records.
  • Recommended Follow-Up: Review and enhance policies for enrollment reporting; ensure timely updates are made and confirm adherence to new procedures with the Registrar’s Office.

Finding Text

Finding 2025-001 - Enrollment Reporting – Significant Deficiency in Internal Control and Compliance Federal Programs: Federal Direct Student Loans, Federal Pell Grant Program Federal Award Numbers: 84.268, 84.063 Federal Award Year: June 30, 2025 Federal Agency: U.S. Department of Education Pass-Through Entity: Not Applicable Repeat Finding: N/A Criteria: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Department of Education Office of the Secretary (Secretary), institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) 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 institution, 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 (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition: The change in student status for 7 of the 7 students tested was not reported to the National Student Loan Data Systems (NSLDS) within 30 days or included in a response to a roster file within 60 days. The sample was not a statistically valid sample but was determined using Chapter 21 - Audit Sampling Considerations of Uniform Guidance Compliance Audits of the Government Auditing Standards and Single Audit Guide. Cause: As a result of changes made in the third party servicer, the Foundation's procedures for reporting all student status changes were not appropriately followed in order to allow for timely reporting to NSLDS. Effect: The accuracy of Title IV student loan records depends heavily on the accuracy of the enrollment information reported by the Foundation. If an institution does not review, update and verify student enrollment statuses, effective dates of the enrollment status and the anticipated completion dates, then the Title IV student loan records will be inaccurate and could affect student loan repayments. Questioned Costs: None. Recommendation: The Foundation should review its policies and controls over enrollment reporting to NSLDS to ensure all status changes during the year are reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: The Registrars Office has and will continue to implement procedures that will ensure that all student status changes are submitted promptly to NSLDS. The third party servicer has submitted files to NDSLS to update each student’s enrollment status and student records are up to date. Upon training being provided by the third-party servicer, the Registrar’s Office will use the third-party servicer’s system to update changes in student’s enrollment status. The system will transmit the file directly to NSLDS. The Registrar’s office will adhere to a reporting schedule to meet the sixty-day requirement and will confirm to the Director of Business Operations and the Finance Controller that NSLDS has been updated. With this new protocol in place, the Foundation anticipates no findings regarding the transmittals of enrollment reporting in FY26.

Corrective Action Plan

Condition The change in student status for 7 of the 7 students tested was not reported to the National Student Loan Data Systems (NSLDS) within 30 days or included in a response to a roster file within 60 days. The sample was not a statistically valid sample but was determined using Chapter 21 - Audit Sampling Considerations of Uniform Guidance Compliance Audits of the Government Auditing Standards and Single Audit Guide. Corrective Action Plan The Ailey School Registrar’s Office has implemented enhanced procedures to ensure that all student status changes are reported to the National Student Loan Data System (NSLDS) within the required timelines. Staff received system training on November 18, 2025 by the Ailey’s School third party processor. and began using the portal immediately to update all future enrollment changes. The Registrar’s Office will follow a formalized reporting schedule to comply with the 60-day submission requirement and will provide confirmation of each update to the Director of Business Operations and the Finance Controller. In parallel, the Finance Office will maintain an independent tracking schedule to verify that all required reports have been submitted. With these new protocols in place, the Ailey School anticipates no findings related to enrollment reporting in FY26. Contact Persons Responsible for Corrective Action: Jennifer Quinones, Director of School Operations Blythe Koster, Registrar Patrick Piras, Coordinator Denise Fox, Finance Controller Anticipated Completion Date: November 18,2025

Categories

Student Financial Aid

Other Findings in this Audit

  • 1164437 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $560,094
15.929 SAVE AMERICA'S TREASURES $221,104
84.063 FEDERAL PELL GRANT PROGRAM $165,551
45.024 PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS $50,000
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $11,025
84.033 FEDERAL WORK-STUDY PROGRAM $2,785