Finding 1168924 (2025-003)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2026-01-13

Audit: 381395

Organization: Ohio Institute of Allied Health, Inc. (IL)

Auditor: SIKICH CPA LLC

AI Summary

Core Issue: The institution failed to report enrollment updates to the NSLDS within the required fifteen-day timeframe.
Impacted Requirements: This violates federal reporting requirements under 34 CFR 685.309.
Recommended Follow-Up: Enhance controls in the financial aid department to ensure timely enrollment reporting.

Finding Text

FINDING 2025-003: UNTIMELY ENROLLMENT STATUS REPORTING FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION PROGRAM NAME: FEDERAL PELL GRANT PROGRAM AND FEDERAL DIRECT LOAN ALN: 84.063 & 84.268 FEDERAL AWARD YEAR: 2024-2025 Compliance Requirement: Reporting (L.) Criteria: Institutions are required to provide enrollment update responses to the Enrollment Reporting Roster File within fifteen days of receipt (34 CFR 685.309). Condition: The Institution did not provide an enrollment update response to National Student Loan Data System (NSLDS) in a timely manner for July 2024. We consider this finding to be an instance of Cause: The condition was caused by an oversight in the financial aid department. Question Costs: $0 Effect: The result is the Department of Education was not made aware of the changes in student statuses in a timely manner. Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution increase controls over enrollment reporting. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.

Corrective Action Plan

Finding 2025-003: Untimely Enrollment Status Reporting – the Institution did not provide an enrollment update response to National Student Loan Data System (NSLDS) in a timely manner for July 2024. It is recommended the Institution increase controls over enrollment reporting. Comments on Finding and Recommendation(s): During the time, the school was transitioning reporting periods and was reported based on new schedule. This is no longer an issue. Actions Taken or Planned: All student’s enrollment status were verified for the entire year and was found that all statuses reported were correct.

Other Findings in this Audit

1168920 2025-002

Material Weakness Repeat
1168921 2025-003

Material Weakness Repeat
1168922 2025-001

Material Weakness Repeat
1168923 2025-002

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
84.268	FEDERAL DIRECT STUDENT LOANS	$1.62M
84.063	FEDERAL PELL GRANT PROGRAM	$1.05M