Finding 1173455 (2025-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-13

AI Summary

  • Core Issue: One student's status change was reported late, and four students had inaccurate program-level data.
  • Impacted Requirements: Compliance with NSLDS reporting standards under 34 CFR §690.83 and §685.309.
  • Recommended Follow-Up: Improve controls for enrollment reporting to ensure timely and accurate data submission.

Finding Text

Federal Program – Student Financial Assistance Cluster – Assistance Listing Numbers 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 – Special Tests and Provisions – NSLDS Reporting – 34 CFR §690.83 and 34 CFR §685.309 Condition – One student status change was not reported timely, and inaccurate program-level record data was reported for four students. Questioned Costs – N/A Context – Out of a population of 2,595 students with status changes during the Fall and Spring semesters of the 2025 aid year, 25 were selected for testing. Of those students, one had a status change that was not reported timely, and four had program-level record data that was not appropriately reported. Our sample was not, and was not intended to be, statistically valid. Effect – The University reported inaccurate information or failed to report changes within the required time frame and, as such, the U.S. Department of Education was not provided accurate and timely information. Cause – The University did not have appropriate controls in place to ensure timely and accurate reporting. Identification as a Repeat Finding – See 2024-003 Recommendation – The University should ensure the design and appropriate operating effectiveness of controls surrounding enrollment reporting to ensure that all status changes are reported timely and that all program-level record data is reported accurately. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding. See attached corrective action plan.

Corrective Action Plan

Identification Number: 2025‑003 – Enrollment Reporting (Repeat Finding) Finding: The University did not report one student status change timely and reported inaccurate program‑level record data for four students, resulting in inaccurate or untimely enrollment reporting to the U.S. Department of Education. Corrective Action Plan: Management agrees with the finding. The University will enhance controls over enrollment reporting to ensure all student status changes and program‑level data are reviewed for accuracy and reported timely. Additional reconciliation between the Registrar's Office and Student Financial Services will occur before submission to the National Student Clearinghouse and the U.S. Department of Education. Responsible Officials and Implementation Date: The Registrar and Director of Student Financial Services will be responsible. Improved review and reconciliation procedures will be implemented by July 1, 2026, prior to the Fall term.

Categories

Student Financial Aid Special Tests & Provisions Reporting

Other Findings in this Audit

  • 1173450 2025-003
    Material Weakness Repeat
  • 1173451 2025-004
    Material Weakness Repeat
  • 1173452 2025-006
    Material Weakness Repeat
  • 1173453 2025-002
    Material Weakness Repeat
  • 1173454 2025-002
    Material Weakness Repeat
  • 1173456 2025-004
    Material Weakness Repeat
  • 1173457 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $16.91M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $11.19M
84.063 FEDERAL PELL GRANT PROGRAM $10.61M
15.114 INDIAN EDUCATION HIGHER EDUCATION GRANT $1.58M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $791,018
84.047 TRIO UPWARD BOUND $453,496
84.033 FEDERAL WORK-STUDY PROGRAM $270,887
93.426 THE NATIONAL CARDIOVASCULAR HEALTH PROGRAM $202,947
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $202,486
84.425 EDUCATION STABILIZATION FUND $100,291
43.001 SCIENCE $77,455
93.RD HHS RESEARCH $71,204
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $51,080
47.083 INTEGRATIVE ACTIVITIES $46,756
84.031 HIGHER EDUCATION INSTITUTIONAL AID $39,941
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $28,786
64.116 VETERAN READINESS AND EMPLOYMENT $27,609
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $187