Finding 1175951 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-02
Audit: 389910
Organization: University of Redlands (CA)

AI Summary

  • Core Issue: The University failed to report enrollment changes for 14 out of 40 sampled students to NSLDS on time, with 8 instances of inaccurate reporting.
  • Impacted Requirements: Timeliness and accuracy in updating student enrollment information to NSLDS are critical, as mandated by federal regulations.
  • Recommended Follow-Up: Improve monitoring and review processes for enrollment reporting, including better communication with the third-party servicer.

Finding Text

Finding: 2025-002 – Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance (SEE FINDING 2025-002 FOR TABLE INCLUDED) Criteria: The National Student Loan Data System (NSLDS) is the Department of Education’s centralized database for students’ enrollment information. It is the University’s responsibility to update this information timely and accurately when the enrollment status of a student that has received federal loans changes. The University is ultimately responsible for the timeliness and accuracy of this information even when a third-party servicer is used as an intermediary to report on the University’s behalf. The University currently contracts with a third-party servicer and has elected to receive an enrollment reporting roster file every 30 days from NSLDS. At a minimum, institutions must certify the enrollment status of all students included on the roster file within 15 days of receiving the roster file. If errors are identified, the University has 10 days to resubmit a corrected response. Unless the University expects to complete its next roster file within 60 days, the University must notify the secretary within 30 days, if it discovers that a student who received a loan under Title IV of the Act either did not enroll or ceased to be enrolled on at least a half-time basis (34 CFR section 685.309). Condition/context: From a system generated population of 595 students who received federal aid and either graduated, withdrew, or changed their permanent address during the year ended June 30, 2025, we selected 40 students who received direct loans. We find this sample representative to the population. The enrollment information and withdrawal or graduation date per the University’s records were compared to the information reported to NSLDS to determine if status changes were reported accurately and within the required timeframes. Of the 40 students selected for testing, 14 were not reported to the NSLDS within the required timeframe and 8 had accuracy errors for status reported to the NSLDS. Cause: The challenges with timely and accurate reporting was caused by turnover in the Registrar’s office. Effect or potential effect: The NSLDS database did not include accurate information until the point at which it was corrected. This information is utilized by the Department of Education, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, billing, and repayment of student loans. Recommendation: We recommend that the University strengthen its monitoring and review procedures over enrollment reporting to ensure all student status changes are submitted to NSLDS accurately and within required timeframes. This may include enhancing communication and oversight of the third-party servicer. Repeat finding: Not a repeat finding. Views of responsible officials: Management agrees with the finding. A corrective action plan has been created by management.

Corrective Action Plan

Audit Finding 2025-002 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control over Compliance Timely Reporting Errors:  The University was still reporting students from the School of Business and Society and the School of Education under a different branch code (001322-80) in its third-party provider (National Student Clearinghouse), even though that branch code did not exist in the National Student Loan Data System (NSLDS). This was an artifact of a previous academic structure and calendar. With the help of the provider, this branch has been consolidated with the main branch (001322-00) and all programs on the same calendar are now reported simultaneously helping to ensure that all students are recorded.  Upon acceptance of the submitted files to NSLDS, the Registrar’s Office will compare the roster in NSLDS to that of the submitted roster and the current census roster to identify and correct discrepancies either in the student information system or NSLDS. Availability of these types of reports in NSLDS is still being determined. Contact Person Responsible for Corrective Action: Eric Maczka, University Registrar and Director of Institutional Research, eric_maczka@redlands.edu, 909-748-8333 Anticipated Completion Date: March 15, 2026

Categories

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

Other Findings in this Audit

  • 1175938 2025-001
    Material Weakness Repeat
  • 1175939 2025-002
    Material Weakness Repeat
  • 1175940 2025-001
    Material Weakness Repeat
  • 1175941 2025-002
    Material Weakness Repeat
  • 1175942 2025-001
    Material Weakness Repeat
  • 1175943 2025-002
    Material Weakness Repeat
  • 1175944 2025-001
    Material Weakness Repeat
  • 1175945 2025-002
    Material Weakness Repeat
  • 1175946 2025-001
    Material Weakness Repeat
  • 1175947 2025-002
    Material Weakness Repeat
  • 1175948 2025-001
    Material Weakness Repeat
  • 1175949 2025-002
    Material Weakness Repeat
  • 1175950 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS - STAFFORD LOANS $22.98M
84.268 FEDERAL DIRECT STUDENT LOANS - PLUS LOANS $13.02M
84.063 FEDERAL PELL GRANT PROGRAM $8.48M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $1.29M
84.033 FEDERAL WORK-STUDY PROGRAM $903,278
84.038 FEDERAL PERKINS LOAN PROGRAM $482,713
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $464,788
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS $243,441
84.325 SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES $202,611
84.184 SAFE AND DRUG-FREE SCHOOLS AND COMMUNITIES - NATIONAL PROGRAMS $102,614
45.162 PROMOTION OF THE HUMANITIES TEACHING AND LEARNING RESOURCES AND CURRICULUM DEVELOPMENT $22,968
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $22,471
15.657 FISH AND WILDLIFE MANAGEMENT $5,268