Finding 1175212 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-24
Audit: 388894
Organization: Baker University (KS)

AI Summary

  • Core Issue: The University failed to report student status changes and enrollment data to NSLDS accurately and on time.
  • Impacted Requirements: Federal regulations require reporting within 30 days of changes, or within 60 days for complete rosters.
  • Recommended Follow-Up: Implement monitoring policies to ensure timely and accurate notifications to NSLDS.

Finding Text

Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063 Federal Direct Student Loans - Award Year 2025 Federal Pell Grant Program - Award Year 2025 Criteria or Specific Requirement – Special Tests & Provisions: Enrollment Reporting (Pell 34 CFR Section 690.83(b)(2); FDL, 34 CFR Section 685.309). Federal regulations state that enrollment information must be reported to the NSLDS website within 30 days of whenever attendance changes for students, unless a complete roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leave of absence. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Additionally, institutions are required to accurately report the student's Campus-Level and Program-Level enrollment data. Condition – The University did not ensure accurate and timely notification to the NSLDS of student status changes and program-level enrollment data. Cause – Cyber event caused delays by management. Effect – Notification of student changes was not reported in a timely manner or was reported inaccurately. Questioned Costs – None noted. Context – Out of a population of 389 status changes, 40 changes were tested to ensure the University notified the NSLDS of student status changes in a timely manner and used accurate information. Out of these 40 status changes, there were three selected where the campus and program-level record information was not in agreement between the NSLDS and the campus level information. Out of these 40 status changes selected for testing, there were two instances in which the student's status change was reported after the 60 day requirement. The sample was not, and was not intended to be, a statistically valid sample. Identification as a Repeat Finding – N/A Recommendation – The University should implement monitoring policies and procedures to ensure that notifications are remitted timely and accurately.

Corrective Action Plan

Management is responsible for establishing and maintaining effective internal controls over compliance under Uniform Guidance. Personnel Responsible for Corrective Action Plan: Jana Parks, Student Financial Aid Director, and Melissa VanLeiden, Chief Accounting Officer. Anticipated Completion Date: The corrective action plan will be implemented by June 30, 2026. Corrective Action Plan: We have re-established automated enrollment report generation through our SIS, which is now configured to generate enrollment reports for submission to the National Student Clearinghouse (NSC). Before current reports can be submitted, we are required to submit manually created enrollment reports for each missed reporting period from December 2024 through December 2025. Preparation of these reports is currently underway, and we expect to resume submissions on our established enrollment reporting schedule no later than the end of the Spring 2026 semester.

Categories

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 1175211 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $9.38M
84.063 FEDERAL PELL GRANT PROGRAM $2.47M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $186,448
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $47,936
84.033 FEDERAL WORK-STUDY PROGRAM $45,784
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $10,687