Finding 1179392 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-13
Audit: 391780
Organization: Letourneau University (TX)

AI Summary

  • Core Issue: The University failed to report student enrollment status changes accurately and on time to the National Student Loan Data System (NSLDS).
  • Impacted Requirements: Compliance with federal regulations regarding enrollment reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309).
  • Recommended Follow-Up: The University should enhance internal controls to ensure accurate and timely reporting of student status changes.

Finding Text

Federal Pell Grant Program, Assistance Listing Number 84.063 and Federal Direct Student Loans, Assistance Listing Number 84.268 -U.S. Department of Education; Program Year 2024-2025 Criteria or specific requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition - The University’s processes and controls did not ensure accurate and timely student status reporting to the National Student Loan Data System (NSLDS). Questioned costs – None Context – Out of the population of 288 students with student attendance changes, a sample of 25 students was selected for testing. Our sampling method was not, and was not intended to be, statistically valid. There were 14 attributes tested for each student with at least one status change, which were as follows: Campus-Level records: 1. OPEID Number 2. Enrollment Effective Date 3. Enrollment Status 4. Certification Date Program-Level records: 5. OPEID 6. CIP Code 7. CIP Year 8. Credential Level 9. Published Program Length Measurement 10. Published Program Length 11. Program Begin Date 12. Program Enrollment Status 13. Program Enrollment Effective Date Other Records: 14. Student changed his or her permanent address The University reported the incorrect enrollment effective date for 22 students in the program level records, and the University recorded the incorrect enrollment status for 1 student in both the campus and program level records. Cause – The University did not have appropriate controls and processes in place to ensure status changes are reported accurately and timely. Effect or potential effect – The University did not report the status changes accurately and timely. Identification as a repeat finding, if applicable – 2024-002 Recommendation – The University should review internal controls surrounding reporting of student status changes to ensure compliance. Views of responsible officials and planned corrective actions – See accompanying corrective action plan

Corrective Action Plan

Action Plan - These errors were the result of a new student information system. As part of the implementation process, CIP codes were incorrectly migrated over from our legacy system to the new system (Colleague). This resulted in program enrollment status errors. Corrective Actions Completed: The Registrar's Office conducted a comprehensive review of all active program CIP codes and corrected all identified discrepancies within the student information system. The Registrar's Office is coordinating with Student Financial Services to verify that the 22 sampled students' enrollment and program statuses are accurately reflected in NSLDS. Corrective Actions in Progress: The Registrar's Office is obtaining direct NSLDS access to ensure the office responsible for enrollment reporting can independently review and validate reported data. Access is expected to be finalized by February 27th, 2026. Preventative Controls: Beginning Spring 2026, the Registrar's Office will implement a recurring end-of-term ntrol review. A sample of 12 students will be selected each semester to verify that enrollment status, program status, and CIP code reporting are accurate between the student information system and NSLDS. Results of this review will be documented and retained, and any discrepancies will be corrected prior to the subsequent enrollment submission. The Registrar believes these corrective measures address the root cause of the finding and strengthen internal controls to ensure ongoing compliance with federal reporting requirements. Responsible Official: Danielle Jeffress, University Registrar Estimated Completion Date: May 30, 2026

Categories

Student Financial Aid Special Tests & Provisions Reporting

Other Findings in this Audit

  • 1179391 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $8.29M
84.063 FEDERAL PELL GRANT PROGRAM $2.98M
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $375,126
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $276,500
84.033 FEDERAL WORK-STUDY PROGRAM $119,074
43.002 AERONAUTICS $74,317
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $28,763