Finding 1171152 (2025-001)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2026-01-30

Audit: 384567

Organization: Arizona Christian University (AZ)

Auditor: CLIFTONLARSONALLEN LLP

AI Summary

Core Issue: The University failed to report a student's enrollment status change to NSLDS within the required 60-day timeframe.
Impacted Requirements: Compliance with 34 CFR 685.309, which mandates timely reporting of enrollment status changes.
Recommended Follow-Up: Review and improve reporting procedures to ensure timely submissions to NSLDS as per regulations.

Finding Text

Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2024 through June 30, 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 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Condition: During our testing, we noted 1 out of 40 students in which their roster update was not submitted within 60 days. Questioned Costs: None Context: During our testing, it was noted the University does not have a process in place to ensure timeliness of NSLDS reporting. Cause: The University did not have a process in place to ensure students were reported timely. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely and timely. Repeat Finding: Yes - 2024-001 Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: : In November 2024, the Associate Director of Institutional Research (ADIR) and Associate VP of Institutional Effectiveness (AVPIE) created a tool for scheduling, tracking, and reviewing the status and completion of National Student Clearinghouse submissions. The audit finding occurred before this tool was in place, and since its implementation, late reporting has been reduced, and the corrective action plan has been successful Name(s) of the contact person(s) responsible for corrective action: Jeff Phillips and Eric Tompkins Planned completion date for corrective action plan: November 1, 2024

Other Findings in this Audit

1171148 2025-001

Material Weakness Repeat
1171149 2025-001

Material Weakness Repeat
1171150 2025-001

Material Weakness Repeat
1171151 2025-001

Material Weakness Repeat
1171153 2025-002

Material Weakness Repeat
1171154 2025-002

Material Weakness Repeat
1171155 2025-002

Material Weakness Repeat
1171156 2025-002

Material Weakness Repeat
1171157 2025-002

Material Weakness Repeat
1171158 2025-003

Material Weakness Repeat
1171159 2025-003

Material Weakness Repeat
1171160 2025-003

Material Weakness Repeat
1171161 2025-003

Material Weakness Repeat
1171162 2025-003

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
84.265	REHABILITATION TRAINING_STATE VOCATIONAL REHABILITATION UNIT IN-SERVICE TRAINING	$7.15M
84.063	FEDERAL PELL GRANT PROGRAM	$2.88M
84.031	HIGHER EDUCATION INSTITUTIONAL AID	$514,710
84.033	FEDERAL WORK-STUDY PROGRAM	$90,172
84.007	FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS	$64,274
84.379	TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS)	$27,347