Finding 1175470 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-26
Audit: 389269
Organization: Knox College (IL)
Auditor: RSM US LLP

AI Summary

  • Core Issue: The College failed to report student enrollment status changes to NSLDS on time for 12% of tested students.
  • Impacted Requirements: Noncompliance with 34 CFR 685.309 and 2 CFR 200.303 regarding timely and accurate enrollment reporting.
  • Recommended Follow-Up: Review and enhance internal controls and processes to ensure timely and accurate submissions to NSLDS.

Finding Text

2025-001—Error in Reporting for National Student Loan Data System (NSLDS) U.S. Department of Education Student Financial Assistance Programs Cluster (Direct) Federal Direct Loan Program (84.268) Federal Award Year: 2024-2025 Repeat Finding: Yes Criteria The Code of Federal Regulations (34 CFR 685.309) requires 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. According to the NSLDS Enrollment Reporting Guide, a student’s Program-Level enrollment status should be reported with the same enrollment status as that student’s campus-level enrollment status for all programs the student is enrolled in at that location, even if the student is not currently taking coursework that applies to a particular program. If the student has withdrawn or graduated from an academic program, a “terminal enrollment status” of ‘W’ or ‘G,’ as appropriate, should be reported for that program, even if the student is still taking coursework applicable to other programs in which the student is enrolled. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is completed properly. Condition The College did not properly report the student enrollment change for students who received federal student aid to the NSLDS. The College did not timely report three students’ Program-Level or Campus-Level enrollment status change to NSLDS. Out of the 25 students tested, we noted 3 students (12%) whose status change at the Program-Level and Campus-Level was not timely reported to NSLDS. Cause The College did not have adequate controls related to the process of enrollment reporting, which is required under Uniform Grant Guidance. An additional submission to the NSLDS was required for two students who withdrew and one student who was incorrectly marked as not reportable to NSLDS. Both changes were reported outside the allowable window of reporting noted above. Effect Noncompliance with federal regulations could result in the loss of future federal funding. Context We tested 25 students who received federal student aid with enrollment changes. For each student tested, management provided documentation from NSLDS showing when the student’s status changed, and when it was reported. Out of the 25 students tested, we noted 3 students (12%) whose status change at the Program-Level and Campus-Level was not timely reported to NSLDS. Questioned costs There were no questioned costs with respect to this finding. Recommendation We recommend the College review current processes and implement updated processes and controls for reporting to NSLDS, implementing procedures to ensure submissions are reported timely and accurately. Views of responsible officials Management agrees with this finding. See corrective action plan.

Corrective Action Plan

Identifying Number: 2025-001 Finding: Error in Reporting for National Student Loan Data System (NSLDS) The College did not properly report the student enrollment change for students who received federal student aid to the NSLDS. The College did not timely report three students’ Program-Level or Campus-Level enrollment status change to NSLDS. Out of the 25 students tested, we noted 3 students (12%) whose status change at the Program-Level and Campus-Level was not timely reported to NSLDS. The College did not have adequate controls related to the process of enrollment reporting, which is required under Uniform Grant Guidance. Corrective Actions Taken or Planned: Knox College will add a third report submission to the end of the term. This will ensure that we report any students that made end of term withdrawals within the time window we are required to report. Any students who withdraw between terms will be captured in the first report submitted after our two week census. Person Responsible: Patrick Hathaway, Registrar, phathaway@knox.edu Anticipated Completion Date: December 31, 2025

Categories

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1175466 2025-001
    Material Weakness Repeat
  • 1175467 2025-001
    Material Weakness Repeat
  • 1175468 2025-001
    Material Weakness Repeat
  • 1175469 2025-001
    Material Weakness Repeat
  • 1175471 2025-002
    Material Weakness Repeat
  • 1175472 2025-002
    Material Weakness Repeat
  • 1175473 2025-002
    Material Weakness Repeat
  • 1175474 2025-002
    Material Weakness Repeat
  • 1175475 2025-002
    Material Weakness Repeat
  • 1175476 2025-003
    Material Weakness Repeat
  • 1175477 2025-003
    Material Weakness Repeat
  • 1175478 2025-003
    Material Weakness Repeat
  • 1175479 2025-003
    Material Weakness Repeat
  • 1175480 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $4.12M
84.063 FEDERAL PELL GRANT PROGRAM $2.29M
84.042 TRIO STUDENT SUPPORT SERVICES $400,941
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $363,098
84.217 TRIO MCNAIR POST-BACCALAUREATE ACHIEVEMENT $339,728
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $195,183
84.033 FEDERAL WORK-STUDY PROGRAM $183,641
45.162 PROMOTION OF THE HUMANITIES TEACHING AND LEARNING RESOURCES AND CURRICULUM DEVELOPMENT $97,240
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $57,599