Finding 1169712 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-01-20
Audit: 382734
Organization: Oklahoma Water Resources Board (OK)

AI Summary

  • Core Issue: The University failed to report enrollment status changes for 3 out of 25 sampled students to the NSLDS, breaching federal requirements.
  • Impacted Requirements: Compliance with enrollment reporting standards as outlined in 34 CFR 668.41.
  • Recommended Follow-Up: Implement stronger controls to ensure timely and accurate reporting of enrollment information, especially for unofficial withdrawals.

Finding Text

Federal Program – Student Financial Assistance Cluster – Assistance Listing No.’s 84.063 Federal Pell Grant Program and 84.268 Federal Direct Student Loans – U.S. Department of Education Program Year 2024–2025 Criteria or Specific Requirement – Enrollment Reporting – 34 CFR 668.41 Condition – The University is required to report enrollment information to the National Student Loan Data System (NSLDS) when changes occur related to enrollment statuses, program information, and effective dates. Questioned Costs – N/A Context – Out of a sample of 25 students, two students' enrollment status was not reported to NSLDS. Additionally, one student’s enrollment status was not reported within the required time frame. Our sample was not, and was not intended to be, statistically valid. Effect – The University was not in compliance with federal award requirements for these students. Cause – The University did not have appropriate controls in place to ensure enrollment statuses were reported to NSLDS and within the required time frame. Identification as a Repeat Finding, if Applicable – N/A Recommendation – The University should establish controls designed to facilitate accurate reporting of students' enrollment information to NSLDS within the required time frame. Additionally, the University should enhance controls addressing circumstances in which students unofficially withdraw. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding. See Correction Action Plan for additional information.

Corrective Action Plan

2025-002 Federal Program - Student Financial Assistance Cluster -Assistance Listing Nos. 84.063, Federal Pell Grant Program and 84.268 Federal Direct Student Loans U.S. Department of Education Program Year 2024-2025 - Enrollment Reporting Finding Summary: The University is required to report enrollment information to the National Student Loan Data System (NSLDS) when changes occur related to enrollment statuses, program information, and effective dates within a specified time. Recommendation: The University should establish controls designed to facilitate accurate reporting of students' enrollment information to NSLDS within the required time frame. Additionally, the University should enhance controls addressing circumstances in which students unofficially withdraw. Action taken in response to finding: The Office of Registrar implemented a revised end-of-term procedure. Effective immediately, all students who are unofficially withdrawn for the semester- defined as students who have failed all courses or have a combination of official withdrawcJls and fa ilures for all enrolled courses- will have their enrollment status manually updated to withdrawn in the National Student Clearinghouse (NCS) reporting process, which from there is reported to NSLDS. In addition, the Office of Registrar will provide to the Office of Financial Aid a list of these students at the end of each term. This will allow Financial Aid to verify that NSC updates NSLDS accurately and within the required reporting timeframe . To prevent the issue of timely reporting, the Registrar's Office has implemented a reconciliation check to ensure that graduate counts are consistent across both NSC reports and align with internally generated graduate lists prior to submission. Name(s) of the contact person(s) responsible for corrective action: Alaina Abolail Planned completion date for corrective action plan: January 1, 2026

Categories

Student Financial Aid Reporting

Other Findings in this Audit

  • 1169709 2025-001
    Material Weakness Repeat
  • 1169710 2025-002
    Material Weakness Repeat
  • 1169711 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $8.38M
84.268 FEDERAL DIRECT STUDENT LOANS $8.32M
84.066 TRIO EDUCATIONAL OPPORTUNITY CENTERS $664,149
84.044 TRIO TALENT SEARCH $289,727
84.042 TRIO STUDENT SUPPORT SERVICES $276,041
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $218,658
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $206,657
84.033 FEDERAL WORK-STUDY PROGRAM $195,642
84.425 EDUCATION STABILIZATION FUND $172,790
93.788 OPIOID STR $80,105
15.615 COOPERATIVE ENDANGERED SPECIES CONSERVATION FUND $59,977
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $42,993
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $42,125
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $24,416
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $10,480
47.083 INTEGRATIVE ACTIVITIES $4,105