Finding 1164661 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-12-12
Audit: 374299
Organization: Union College (NE)

AI Summary

  • Core Issue: The University failed to report student enrollment status changes to NSLDS in a timely manner, affecting 100% of tested cases.
  • Impacted Requirements: Non-compliance with 34 CFR 685.309(b) regarding timely and accurate reporting of enrollment data.
  • Recommended Follow-Up: The University should reassess and improve its processes for reporting enrollment changes to ensure alignment with NSLDS requirements.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Aid FALN Number: Student Financial Aid Cluster Award Period: June 01, 2024 through May 31, 2025 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters 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 the National Student Loan Data System (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 as well as program enrollment effective date. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: During our testing, we noted 40 out of the 40 students tested where the student was not reported in a timely manner after the school determined the students change in status. In addition, we noted for 1 out of the 40 students tested, the enrollment effective date per NSLDS did not match the enrollment effective date per the University’s records. Questioned costs: None Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The University did not have a process in place to ensure the effective dates reported matched the University’s records as well as that these changes were reported timely. Effect: The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. In addition, the University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat finding: Yes, see finding 2024-002 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus and program level is aligning with the University. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus and program level is aligning with the University. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The Records Office at Union Adventist University submits an enrollment report to the National Student Clearinghouse every 30 days to ensure that the National Student Loan Data System (NSLDS) receives the most accurate and up-to-date information. If any errors are identified, the Clearinghouse returns them to the university for correction. The Records Office reviews all error reports and resolves any issues. To ensure that accurate enrollment data is reported to NSLDS within the required effective dates, Union Adventist University will review and resolve the errors within 3-5 business days. Name(s) of the contact person(s) responsible for corrective action: Nicole Houdek, Director of Records/Registrar Planned completion date for corrective action plan: May 2026

Categories

Student Financial Aid Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1164657 2025-001
    Material Weakness Repeat
  • 1164658 2025-001
    Material Weakness Repeat
  • 1164659 2025-001
    Material Weakness Repeat
  • 1164660 2025-001
    Material Weakness Repeat
  • 1164662 2025-002
    Material Weakness Repeat
  • 1164663 2025-002
    Material Weakness Repeat
  • 1164664 2025-002
    Material Weakness Repeat
  • 1164665 2025-002
    Material Weakness Repeat
  • 1164666 2025-002
    Material Weakness Repeat
  • 1164667 2025-003
    Material Weakness Repeat
  • 1164668 2025-003
    Material Weakness Repeat
  • 1164669 2025-003
    Material Weakness Repeat
  • 1164670 2025-003
    Material Weakness Repeat
  • 1164671 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $5.72M
84.063 FEDERAL PELL GRANT PROGRAM $1.44M
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $280,298
84.031 HIGHER EDUCATION INSTITUTIONAL AID $214,413
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $172,190
84.033 FEDERAL WORK-STUDY PROGRAM $107,684