Finding 1170511 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-01-26
Audit: 383713
Organization: Huntingdon College (AL)

AI Summary

  • Core Issue: The College failed to report student status changes to the NSLDS accurately and on time, leading to noncompliance with federal regulations.
  • Impacted Requirements: Institutions must report enrollment changes within 30 days or during the next scheduled transmission if within 60 days, as per federal guidelines.
  • Recommended Follow-Up: Revise reporting processes, implement verification protocols for student statuses, and enhance communication across departments to ensure timely and accurate reporting.

Finding Text

Section III - Federal Award Findings and Questioned Costs This section identifies the significant deficiencies, material weaknesses, and instances of noncompliance related to major federal programs that are required to be reported in accordance with the Uniform Guidance. Finding 2025-001 - Special Tests and Provisions - Enrollment Reporting (Noncompliance and Significant Deficiency) Identification of the Federal Program - Student Financial Aid Cluster - Assistance Listing Nos. 84.007, 84.033, 84.038, 84.063, and 84.268. Criteria - Institutions are required to report enrollment information under the Pell grant and the Direct loan program via the National Student Loan Data System (NSLDS). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates reported to NSLDS. Institutions are responsible for accurate reporting. According to 34 CFR 685.309(2), the University is required to notify the Department of Education via the NSLDS if a “student has ceased to be enrolled on at least a half-time basis for the period for which the loan was intended”. Changes to status are required to be reported within 30 days of becoming aware of the status change, or with the next schedule transmission of statuses if the scheduled transmission is within 60 days. Condition - A sample of 22 students were selected from the population of all students who received federal student financial aid during the year ended September 30, 2025. We obtained the student records and tested compliance with federal regulations for the specific loans and grants. For 2 out of the 22 students selected for Enrollment Reporting testing, the status change to withdrawn was not reported within the 60-day reporting window after the status change was effective. For 2 out of the 22 students selected for Enrollment Reporting testing, the status change effective date was not accurately reported to NSLDS. Cause - The College’s processes of internal controls for reporting student status changes to NSLDS were not adequate. Effect - Student status changes were not accurately reported to NSLDS within the required timeframe.. Recommendation - We recommend the College revise its processes for reporting student status changes to NSLDS. The College should implement a process to review, update, and verify student enrollment statuses that appear on the Enrollment Reporting roster files. We also recommend that management implement controls and communication protocols across departments to ensure reported changes are timely and correctly reported to the NSLDS. Views of Responsible Officials - Management agrees with the finding.

Corrective Action Plan

Corrective Action Plan - In order to ensure compliance with 34 CFR 685.309(2) and the 60 day reporting requirement for the students who cease to be enrolled half time by submission of an Intent Not to Return form, as well as, for those students who do not show up for a subsequent semester, the Institution has changed the standard reporting transmission date from after the 3rd week of school in the subsequent term to 55 days after the last day of the previous term (approximately the 1st week of the term). This will ensure that all students that haven’t returned will be captured in the required 60 days reporting time. Additionally, we have made the process more user friendly for those involved by changing from script processing to Excel based reporting in an effort to make the data clean in a format that will allow visualization of processing errors. The Registrar will be responsible for ensuring the 60 day reporting requirements are met by setting up the annual transmission dates with clearinghouse for each term of the year by utilizing 55 days between the end of the term as the first reporting for the following period. This reporting requirement will be added to the internal audit completed the Financial Aid Office

Categories

Student Financial Aid

Other Findings in this Audit

  • 1170507 2025-001
    Material Weakness Repeat
  • 1170508 2025-001
    Material Weakness Repeat
  • 1170509 2025-001
    Material Weakness Repeat
  • 1170510 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
88.268 FEDERAL DIRECT STUDENT LOANS $6.34M
87.063 FEDERAL PELL GRANT PROGRAM $2.41M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $117,714
86.038 FEDERAL PERKINS LOAN PROGAM $67,025
89.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $66,010
85.033 FEDERAL WORK-STUDY PROGRAM $45,623