Finding 1173336 (2025-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-12
Audit: 386921
Auditor: WIPFLI LLP

AI Summary

  • Core Issue: One student's enrollment status was reported inaccurately to NSLDS, with a discrepancy in the effective date of withdrawal.
  • Impacted Requirements: Institutions must ensure accurate and timely reporting of all Campus-Level record data elements to NSLDS.
  • Recommended Follow-Up: Strengthen oversight procedures and implement a verification step in the reporting process to prevent future errors.

Finding Text

2025-003: Special Tests and Provisions - NSLDS Reporting Criteria – Institutions are responsible for accurately reporting all Campus-Level record data elements to NSLDS. Condition – The examination disclosed 1 student, out of 25 student files tested for enrollment status changes, whose enrollment status effective date was reported inaccurately. According to the student's academic record, the student dropped on November 15, 2024; however, the effective date reported to NSLDS was November 18, 2024. Cause – The institution did not update NSLDS with the correct effective date. Effect – The student's enrollment status was not accurately reflected in NSLDS. Recommendation – We recommend that the institution strengthen oversight procedures to ensure that student enrollment status changes are reported accurately and timely to NSLDS. Management’s Response – Upon notification of the reporting error, the institution corrected the enrollment status effective date in both the National Student Clearinghouse (NSC) and NSLDS to reflect the student's actual withdrawal date of November 15, 2024. To prevent future reporting errors, the Registrar's Office will implement an additional procedural verification step in the enrollment status reporting process. This step will include a review of effective dates prior to submission to NSC and NSLDS. The Registrar will also ensure appropriate staff training and oversight as process documentation is developed and implemented in the new student information system.

Corrective Action Plan

Upon notification of the reporting error, the institution corrected the enrollment status effective date in both the National Student Clearinghouse (NSC) and NSLDS to reflect the student's actual withdrawal date of November 15, 2024. To prevent future reporting errors, the Registrar's Office will implement an additional procedural verification step in the enrollment status reporting process. This step will include a review of effective dates prior to submission to NSC and NSLDS. The Registrar will also ensure appropriate staff training and oversight as process documentation is developed and implemented in the new student information system.

Categories

Special Tests & Provisions Student Financial Aid Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1173333 2025-003
    Material Weakness Repeat
  • 1173334 2025-003
    Material Weakness Repeat
  • 1173335 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $1.53M
84.268 FEDERAL DIRECT STUDENT LOANS $650,864
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $185,706
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $96,828
84.033 FEDERAL WORK-STUDY PROGRAM $72,001
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $71,472
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $60,000
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $24,435