Finding 1175534 (2025-001)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2026-02-26

Audit: 389303

Organization: University of Tulsa (OK)

Auditor: FORVIS MAZARS LLP

AI Summary

Core Issue: The University failed to report enrollment changes for two students to NSLDS on time and had discrepancies in degree levels for one student.
Impacted Requirements: Compliance with federal reporting requirements under 34 CFR 668.41 was not met.
Recommended Follow-up: Implement controls to ensure timely and accurate enrollment reporting to NSLDS.

Finding Text

Federal Program – Student Financial Assistance Cluster – Assistance Listing Nos. 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 – Enrollment Reporting – 34 CFR 668.41 Condition – The University is required to report enrollment information to the National Student Loan System (NSLDS) when changes occur related to enrollment statuses, program information, and effective dates. Questioned Costs – N/A Context – Out of a sample of 25 students, two students’ enrollment status was not reported to NSLDS within the required time frame. Additionally, one student’s degree level per institutional records did not match what was reported in NSLDS. Our sample was not, and was not intended to be, statistically valid. Effect – The University was not in compliance with federal award requirements for these students. Cause – The University did not have appropriate controls in place to ensure enrollment statuses were reported to NSLDS and within the required time frame. Identification as a Repeat Finding, if Applicable – N/A Recommendation – The University should establish controls designed to facilitate accurate reporting of students’ enrollment information to NSLDS within the required time frame. Views of Responsible Officials and Planned Corrective Actions – Management agrees with finding. See Corrective Action Plan for additional information.

Corrective Action Plan

February 18, 2026 2025 - 001 Federal Program - Student Financial Assistance Cluster - Asstance Listing Nos. 84.063, Federal Pell Grant Program and 84.268 Federal Direct Student Loans U.S. Department of Education Program Year 2024 - 2025 - Enrollment Reporting Summary of Findings: A student record graduation status was not reported correctly. The student was flagged by the Clearinghouse as not having a graduation status applied after the spring degree file submission, but that error was not resolved by the registrar. The failure to resolve this issue was due to staffing issues within the Office of the Registrar. Additionally, another student's withdrawal status was not reported correctly. This student submitted a complete withdrawal form prior to the end of the 2025 spring semester effective for the 2025 fall semester and had their program closed in the school's SIS after the spring semester ended. Students who separate from the university in between regular semesters, and who don't have enrollment in the non-standard summer term, need to be reported as withdrawn individually. Their status change will not be picked up by our normal enrollment process. Recommendations: Staffing issues may be problematic again in the future. Cross-training and adequate staffing is necessary to make sure enrollment reporting is finished in a timely manner. A change to how summer enrollment reporting is handled is necessary to ensure student status changes are reported correctly. Action taken in response to findings: The university has eliminated the hourly graduation specialist position and moved the resposibility for submitting and resolving errors on the degree file to the Associate Registrar. The registrar has also created an enrollment and degree reporting checklist to ensure the process of submitting and resolving errors is completed. The university is changing how it handles complete withdrawals. The Registrar's Office will be responsible for closing out student programs and processing the complete withdrawal form starting this spring. Derrick Weddle University Registrar

Other Findings in this Audit

1175533 2025-001

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
84.268	FEDERAL DIRECT STUDENT LOANS	$24.89M
84.063	FEDERAL PELL GRANT PROGRAM	$5.56M
11.617	CONGRESSIONALLY-IDENTIFIED PROJECTS	$2.85M
84.038	FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS	$2.01M
12.431	BASIC SCIENTIFIC RESEARCH	$1.10M
84.033	FEDERAL WORK-STUDY PROGRAM	$871,695
47.041	ENGINEERING	$468,761
81.087	RENEWABLE ENERGY RESEARCH AND DEVELOPMENT	$466,564
97.U01	Homeland Security Grant Program	$437,033
84.007	FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS	$429,286
81.086	CONSERVATION RESEARCH AND DEVELOPMENT	$374,829
81.089	FOSSIL ENERGY RESEARCH AND DEVELOPMENT	$365,018
81.008	CYBERSECURITY, ENERGY SECURITY & EMERGENCY RESPONSE (CESER)	$346,859
47.070	COMPUTER AND INFORMATION SCIENCE AND ENGINEERING	$346,604
84.287	TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS	$320,689
12.902	INFORMATION SECURITY GRANTS	$312,700
14.906	HEALTHY HOMES TECHNICAL STUDIES GRANTS	$299,615
81.049	OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM	$264,187
12.000	ISSUE OF DEPARTMENT OF DEFENSE EXCESS EQUIPMENT	$188,752
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$147,759
92.213	HOME Funds and Public Housing	$144,981
47.074	BIOLOGICAL SCIENCES	$123,775
43.U01	SCIENCE	$120,092
43.012	SPACE TECHNOLOGY	$113,730
43.001	SCIENCE	$75,370
47.083	INTEGRATIVE ACTIVITIES	$73,615
47.049	MATHEMATICAL AND PHYSICAL SCIENCES	$71,743
10.310	AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI)	$63,629
11.307	ECONOMIC ADJUSTMENT ASSISTANCE	$58,458
10.170	SPECIALTY CROP BLOCK GRANT PROGRAM - FARM BILL	$48,760
15.922	NATIVE AMERICAN GRAVES PROTECTION AND REPATRIATION ACT	$47,152
47.076	STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES)	$46,591
10.309	SPECIALTY CROP RESEARCH INITIATIVE	$44,185
15.441	SAFETY AND ENVIRONMENTAL RESEARCH AND DATA COLLECTION FOR OFFSHORE ENERGY AND MINERAL ACTIVITIES	$43,885
20.200	HIGHWAY RESEARCH AND DEVELOPMENT PROGRAM	$39,141
47.075	SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES	$32,339
10.001	AGRICULTURAL RESEARCH BASIC AND APPLIED RESEARCH	$31,165
43.008	OFFICE OF STEM ENGAGEMENT (OSTEM)	$30,000
93.859	BIOMEDICAL RESEARCH AND RESEARCH TRAINING	$29,084
19.510	U.S. REFUGEE ADMISSIONS PROGRAM	$27,116
15.634	STATE WILDLIFE GRANTS	$20,252
19.009	ACADEMIC EXCHANGE PROGRAMS - UNDERGRADUATE PROGRAMS	$8,728
45.162	PROMOTION OF THE HUMANITIES TEACHING AND LEARNING RESOURCES AND CURRICULUM DEVELOPMENT	$7,691
12.420	MILITARY MEDICAL RESEARCH AND DEVELOPMENT	$7,099
16.833	NATIONAL SEXUAL ASSAULT KIT INITIATIVE	$5,829
45.024	PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS	$2,952
19.011	ACADEMIC EXCHANGE PROGRAMS - SPECIAL ACADEMIC EXCHANGE PROGRAMS	$2,585
12.903	GENCYBER GRANTS PROGRAM	$2,356
45.129	PROMOTION OF THE HUMANITIES FEDERAL/STATE PARTNERSHIP	$1,500
12.800	AIR FORCE DEFENSE RESEARCH SCIENCES PROGRAM	$-3,219