Finding 1173845 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-17
Audit: 387518
Organization: Carleton College (MN)

AI Summary

  • Core Issue: There are significant deficiencies in how the college reports student enrollment status changes to NSLDS, leading to inaccurate and untimely updates.
  • Impacted Requirements: Regulations require enrollment status changes to be reported within 30 or 60 days, with accurate effective dates and timely corrections for any errors.
  • Recommended Follow-Up: The college should review and improve its reporting procedures to ensure compliance with NSLDS requirements and prevent future errors.

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. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: During our testing, we noted that 5 out of the 60 selections did not have the correct enrollment effective date entered to NSLDS, 8 of the 60 did not have the correct status reported timely, and 1 of the 60 did not have regular updates in the required intervals. Questioned Costs: None Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors and reporting errors due to a new system change. Cause: The College’s processes and controls did not ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College 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: We identified that the issue is related to transferring data between NSC (where we report enrollment for all students) and NSLDS (where federal aid recipients are monitored). To bridge this gap, we have provided a member of the Registrar’s Office with access to NSLDS to audit the data submitted to NSC and the transfer of information. Additionally, we are conducting research to determine if there are alternative reporting options that may provide greater accuracy. Name(s) of the contact person(s) responsible for corrective action: Theresa Rodriguez Planned completion date for corrective action plan: March 2026

Categories

Student Financial Aid Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1173841 2025-001
    Material Weakness Repeat
  • 1173842 2025-001
    Material Weakness Repeat
  • 1173843 2025-001
    Material Weakness Repeat
  • 1173844 2025-001
    Material Weakness Repeat
  • 1173846 2025-002
    Material Weakness Repeat
  • 1173847 2025-002
    Material Weakness Repeat
  • 1173848 2025-002
    Material Weakness Repeat
  • 1173849 2025-002
    Material Weakness Repeat
  • 1173850 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $3.93M
84.063 FEDERAL PELL GRANT PROGRAM $2.49M
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $1.19M
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $974,380
84.042 TRIO STUDENT SUPPORT SERVICES $379,332
84.033 FEDERAL WORK-STUDY PROGRAM $337,142
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $285,616
94.026 AMERICORPS NATIONAL SERVICE AND CIVIC ENGAGEMENT RESEARCH COMPETITION 94.026 $223,094
93.173 RESEARCH RELATED TO DEAFNESS AND COMMUNICATION DISORDERS $151,434
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $130,963
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $111,455
47.050 GEOSCIENCES $108,770
10.937 PARTNERSHIPS FOR CLIMATE-SMART COMMODITIES $90,030
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $75,608
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $45,744
93.866 AGING RESEARCH $44,493
47.074 BIOLOGICAL SCIENCES $37,992
11.432 NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION (NOAA) COOPERATIVE INSTITUTES $30,915
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $21,373
45.162 PROMOTION OF THE HUMANITIES TEACHING AND LEARNING RESOURCES AND CURRICULUM DEVELOPMENT $10,871
47.041 ENGINEERING $8,774
47.083 INTEGRATIVE ACTIVITIES $6,861
45.169 PROMOTION OF THE HUMANITIES OFFICE OF DIGITAL HUMANITIES $5,899
45.149 PROMOTION OF THE HUMANITIES DIVISION OF PRESERVATION AND ACCESS $3,960
43.001 SCIENCE $2,011
47.075 SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES $883