Finding 1175046 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-23
Audit: 388672
Organization: University of Central Oklahoma (OK)

AI Summary

  • Core Issue: Inaccurate and untimely enrollment reporting for students, affecting compliance with federal requirements.
  • Impacted Requirements: Enrollment reporting standards under 34 CFR §690.83 and 34 CFR §685.309 were not met.
  • Recommended Follow-Up: Improve controls for enrollment reporting to ensure timely and accurate updates on student status and address changes.

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 (ED) Program Year 2024–2025 Criteria or Specific Requirement – Special Tests and Provision – Enrollment Reporting – 34 CFR §690.83 and 34 CFR §685.309 Condition – Eleven students had incorrect enrollment information reported, fourteen students had enrollment status and/or address changes that were not reported timely, and five students had both incorrect enrollment information reported and enrollment status and/or address changes that were not reported timely. Questioned Costs – N/A Context – Out of a population of 3,587 students with status changes during the Spring and Fall semesters of the 2025 aid year, 60 were selected for testing. Of the sixteen students with incorrect enrollment information reported, one had the incorrect CIP year reported, four had the incorrect program begin date reported, one had the incorrect program enrollment status reported, four had the incorrect program enrollment effective date reported, and six had two or more items reported incorrectly. Of the nineteen students with enrollment status and/or address changes that were not reported timely, fourteen had enrollment statuses not reported timely and five had address changes not reported timely. 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, ED 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, if Applicable – 2024-001 Recommendation – The University should ensure the design and appropriate operating effectiveness of controls surrounding enrollment reporting to ensure that all status and address changes are reported timely and that all enrollment information is reported accurately. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding.

Corrective Action Plan

SEFA Audit Response and Corrective Action Plans NSLDS Reporting Errors, Reference 2025-001 Audit Finding: Out of a population of 3,587 students with status changes during the Spring and Fall semesters of the 2025 aid year, 60 were selected for testing. Of the sixteen students with incorrect enrollment information reported, one had the incorrect CIP year reported, four had the incorrect program begin date reported, one had the incorrect enrollment status reported, four had the incorrect program enrollment effective date reported, and six had two or more items reported incorrectly. Of the nineteen students with enrollment status and/or address changes that were not reported timely, fourteen had enrollment statuses not reported timely and five had address changes not reported timely. Our sample was not, and was not intended to be, statistically valid. Cause of the Finding: The University did not have appropriate controls in place to ensure timely and accurate reporting, primarily due to limited staffing within the Registrar’s Office and the absence of a formal secondary review process. Effect of the Finding: The University reported inaccurate information or failed to report changes within the required time frame and, as such, ED was not provided accurate and timely information. Repeat Finding: This finding is a repeat of 2024-001. Corrective Action Plan: To address the errors identified in the NSLDS reporting, the following corrective actions will be taken: 1. Immediate Review and Correction of Existing Data o Conduct a six-month review of federal student aid records to identify and correct any discrepancies in program dates, borrower statuses, and address changes reported to NSLDS. o Work with the SIS vendor and ED to ensure that all data submissions to NSLDS are accurate and complete. 2. System Integration and Process Improvement o Implement a data validation process that cross-checks loan disbursements and borrower statuses against internal records before submitting to NSLDS. o Enhance the SIS to NSLDS data mapping interface to ensure consistency and accuracy of loan-related information between the two systems. 3. Training for Staff o Provide targeted training for financial aid office staff responsible for NSLDS reporting, emphasizing proper data entry practices, system integration, and error-checking protocols. o Review periodic refresher courses to ensure staff remains up to date on any changes to NSLDS reporting requirements. 4. Ongoing Monitoring and Reconciliation o Establish a routine process to reconcile NSLDS data with internal student aid records monthly, ensuring discrepancies are caught and corrected promptly. o Implement a monthly review of the NSLDS submission to confirm all data is up to date, including loan disbursements, borrower status updates, and any adjustments. 5. Timeline for Implementation o Review and correction of existing NSLDS errors, as needed: Completed by June 30, 2026. o System and integration review: Completed by June 30, 2026. o Staff training sessions: First session scheduled by June 30, 2026, with periodic refreshers as available. o Ongoing monitoring process implementation: Ongoing starting immediately. 6. Responsible Parties The Vice President for Enrollment and Student Success, Associate Vice President of Enrollment Management, and the Registrar will oversee the implementation of the corrective action plan. Responsible party contact information is located at uco.edu.

Categories

Student Financial Aid Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions

Other Findings in this Audit

  • 1175045 2025-001
    Material Weakness Repeat
  • 1175047 2025-002
    Material Weakness Repeat
  • 1175048 2025-002
    Material Weakness Repeat
  • 1175049 2025-003
    Material Weakness Repeat
  • 1175050 2025-003
    Material Weakness Repeat
  • 1175051 2025-003
    Material Weakness Repeat
  • 1175052 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $36.23M
84.063 FEDERAL PELL GRANT PROGRAM $26.05M
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $954,259
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $936,234
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $633,236
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $496,829
84.047 TRIO UPWARD BOUND $443,583
84.066 TRIO EDUCATIONAL OPPORTUNITY CENTERS $375,506
84.044 TRIO TALENT SEARCH $371,712
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $328,530
84.042 TRIO STUDENT SUPPORT SERVICES $299,453
84.217 TRIO MCNAIR POST-BACCALAUREATE ACHIEVEMENT $276,279
84.033 FEDERAL WORK-STUDY PROGRAM $269,220
84.103 TRIO STAFF TRAINING PROGRAM $215,696
93.879 MEDICAL LIBRARY ASSISTANCE $172,433
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $144,194
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $95,206
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $82,643
93.788 OPIOID STR $70,575
12.420 MILITARY MEDICAL RESEARCH AND DEVELOPMENT $70,146
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $52,205
47.074 BIOLOGICAL SCIENCES $38,721
93.434 EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS $30,000
10.326 CAPACITY BUILDING FOR NON-LAND GRANT COLLEGES OF AGRICULTURE (NLGCA) $25,741
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $21,235
45.025 PROMOTION OF THE ARTS PARTNERSHIP AGREEMENTS $20,000
84.425 EDUCATION STABILIZATION FUND $18,689
47.083 INTEGRATIVE ACTIVITIES $11,753
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $11,678
16.560 NATIONAL INSTITUTE OF JUSTICE RESEARCH, EVALUATION, AND DEVELOPMENT PROJECT GRANTS $9,780
64.034 VA GRANTS FOR ADAPTIVE SPORTS PROGRAMS FOR DISABLED VETERANS AND DISABLED MEMBERS OF THE ARMED FORCES $8,843
47.084 NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS $6,841
19.021 INVESTING IN PEOPLE IN THE MIDDLE EAST AND NORTH AFRICA $2,989
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $579