Finding 1175788 (2025-009)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-28
Audit: 389689
Organization: Albright College (PA)
Auditor: BDO USA PC

AI Summary

  • Core Issue: The College failed to report student enrollment status changes to the NSLDS accurately and on time, affecting compliance with federal requirements.
  • Impacted Requirements: Timely updates to the NSLDS for changes in student status (graduation, withdrawal, attendance changes) are mandatory within 60 days.
  • Recommended Follow-Up: Enhance internal controls and establish formal policies to ensure accurate and timely reporting, including staff training and improved oversight of third-party servicers.

Finding Text

Federal Program Information: Federal Pell Grant Program (ALN: 84.063) and Federal Direct Student Loans (ALN: 84.268) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): N. Special Tests and Provisions - Enrollment Reporting: The College is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or have an increase/decrease in attendance level during the year within 60 days of the date the College becomes aware of the change in enrollment status (OMB No. 1845-0035). There are two categories of enrollment information: “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types. Institutions are responsible for accurately reporting the significant data elements under the Campus-Level Record and Program-Level Record that ED considers high risk. Additionally, institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. As with any school/servicer arrangement for the administration of the Title IV programs, if the school uses a third party to meet the NSLDS enrollment reporting requirements, it is the school that must ensure that enrollment information is submitted timely, accurately, and completely. Condition: The College did not timely and/or accurately report certain significant data elements to the NSLDS website for certain students who graduated, withdrew, or had an increase/decrease in attendance level during the year. Cause: Insufficient administrative oversight and internal controls with respect to enrollment reporting compliance requirements. Effect or Potential Effect: The College is not in compliance with enrollment reporting compliance requirements. Failure to promptly report accurate and timely changes in enrollment status may adversely impact the repayment status for student loan borrowers. Questioned Costs: None. Context: We noted the following exceptions during our testing: • For 6 of 40 campus level records tested, the student’s enrollment status change was not reported to NSLDS within the required timeframe. • For 2 of 40 enrollment status changes tested, the College failed to accurately report the student’s enrollment status to NSLDS at both the campus and program levels. • For 11 of 40 program level records tested, the student’s enrollment status change was not reported to NSLDS within the required timeframe. • For 7 of 40 program level records tested, the status effective date was not accurately reported to NSLDS. • For 7 of 40 program level records tested, the College failed to separately report the student’s second major. Identification as a Repeat Finding: This is a repeat finding from prior year. This was reported as Finding 2024-002 in the prior year schedule of findings and questioned costs. Recommendation: We recommend the College enhance its internal controls and implement formal policies and procedures over the applicable compliance requirements to ensure that all status changes are submitted accurately to the NSLDS website within the required timeframe. Views of Responsible Officials: The College acknowledges the findings related to the timeliness and accuracy of enrollment reporting to the National Student Loan Data System (NSLDS). The identified exceptions were the result of insufficient administrative oversight and internal controls related to enrollment status reporting at both the campus and program levels. As this is a repeat finding, the College is committed to implementing enhanced and sustainable corrective measures. To address this finding, the College will strengthen internal controls and oversight of enrollment reporting by implementing the following corrective actions: • Establish a documented review and monitoring process to ensure all enrollment status changes, including graduation, withdrawal, attendance level changes, and second majors, are accurately and timely reported to NSLDS at both the campus and program levels. • Implement a standardized tracking and reconciliation process between the Registrar’s Office, the Student Information System, and NSLDS to ensure data consistency and completeness. • Develop and implement written policies and procedures that clearly define roles, responsibilities, timelines, and escalation protocols for enrollment reporting. • Enhance oversight of any third-party servicer, including periodic validation of submitted records to ensure accuracy and timeliness. • Provide comprehensive training to staff responsible for enrollment reporting on federal regulatory requirements and institutional procedures. • Conduct periodic internal quality assurance reviews and monitoring of enrollment reporting to identify and correct discrepancies in a timely manner. • Establish formal communication protocols between the Financial Aid and Registrar’s Offices to ensure timely notification of all enrollment changes.

Corrective Action Plan

Name of Responsible Individual: Ransom Prestridge, Registrar; Jennifer Wegman, Assistant Registrar; Kai Howard, Institutional Research; Shane Himes, Director of Financial Aid Corrective Action: The College acknowledges the findings related to the timeliness and accuracy of enrollment reporting to the National Student Loan Data System (NSLDS). The identified exceptions were the result of insufficient administrative oversight and internal controls related to enrollment status reporting at both the campus and program levels. As this is a repeat finding, the College is committed to implementing enhanced and sustainable corrective measures. To address this finding, the College will strengthen internal controls and oversight of enrollment reporting by implementing the following corrective actions: • Establish a documented review and monitoring process to ensure all enrollment status changes, including graduation, withdrawal, attendance level changes, and second majors, are accurately and timely reported to NSLDS at both the campus and program levels. • Implement a standardized tracking and reconciliation process between the Registrar’s Office, the Student Information System, and NSLDS to ensure data consistency and completeness. • Develop and implement written policies and procedures that clearly define roles, responsibilities, timelines, and escalation protocols for enrollment reporting. • Enhance oversight of any third-party servicer, including periodic validation of submitted records to ensure accuracy and timeliness. • Provide comprehensive training to staff responsible for enrollment reporting on federal regulatory requirements and institutional procedures. • Conduct periodic internal quality assurance reviews and monitoring of enrollment reporting to identify and correct discrepancies in a timely manner. • Establish formal communication protocols between the Financial Aid and Registrar’s Offices to ensure timely notification of all enrollment changes. Anticipated Completion Date: May 31, 2026

Categories

Student Financial Aid Reporting Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 1175772 2025-004
    Material Weakness Repeat
  • 1175773 2025-005
    Material Weakness Repeat
  • 1175774 2025-005
    Material Weakness Repeat
  • 1175775 2025-006
    Material Weakness Repeat
  • 1175776 2025-006
    Material Weakness Repeat
  • 1175777 2025-006
    Material Weakness Repeat
  • 1175778 2025-006
    Material Weakness Repeat
  • 1175779 2025-006
    Material Weakness Repeat
  • 1175780 2025-006
    Material Weakness Repeat
  • 1175781 2025-007
    Material Weakness Repeat
  • 1175782 2025-007
    Material Weakness Repeat
  • 1175783 2025-007
    Material Weakness Repeat
  • 1175784 2025-008
    Material Weakness Repeat
  • 1175785 2025-008
    Material Weakness Repeat
  • 1175786 2025-008
    Material Weakness Repeat
  • 1175787 2025-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $9.03M
84.063 FEDERAL PELL GRANT PROGRAM $4.04M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $144,571
84.033 FEDERAL WORK-STUDY PROGRAM $134,764
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $68,423
10.558 CHILD AND ADULT CARE FOOD PROGRAM $48,613