Finding 1179682 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-16
Audit: 392105
Organization: Westfield State University (MA)

AI Summary

  • Core Issue: Westfield State University failed to report student enrollment changes to NSLDS on time, with 3 out of 40 students reported late by 220 days.
  • Impacted Requirements: Compliance with 2 CFR Part 200 mandates reporting changes within 60 days; failure to do so can affect students' loan grace periods.
  • Recommended Follow-Up: Strengthen review procedures for NSLDS reporting to ensure timely compliance with federal regulations.

Finding Text

Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.007, 84.063, 84.268 Award year: 2025 Criteria According to 2 CFR Part 200, Appendix XI Compliance Supplement updated May 2024: Under the Pell Grant and loan programs, institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway mailboxes sent by ED or accessed on the Enrollment Maintenance Page via the National Student Loan Data System (“NSLDS”). The institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition The Federal Government requires Westfield State University to report student enrollment changes to the National Student Loan Data System (“NSLDS”) within 60 days. During our testing, 3 out of 40 students was reported late to the NSLDS by 220 days. Cause Westfield State University did not have the proper review procedures in place to ensure enrollment status changes were being reported to NSLDS timely. Effect Westfield State University did not report the student’s correct status within the required timeframe, which may impact the students’ loan grace periods. Questioned Costs Not applicable Perspective Our sample was not, and was not intended to be, statistically valid. Of the 40 students selected for testing, 3 students, or 7.5% of our sample was not reported within the required timeframe. Identification as a Repeat Finding, if applicable See finding 2024-001 included in Management’s Summary Schedule of Prior Audit Findings.Recommendation The University should strengthen its controls surrounding the review of the NSLDS reporting process to ensure they are in compliance with federal regulations. View of Responsible Officials Westfield State University agrees with the finding.

Corrective Action Plan

Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.007, 84.063, 84.268 Award year: 2025 The Registrar’s Office will perform a mandatory “Missing SSN Report” that picks up missing and invalid SSNs before every enrollment data submission to the National Student Clearinghouse (“NSC”). The Registrar will send the Financial Aid Office a list of students with missing SSNs and Financial Aid will verify if students in the report have a FAFSA on file. If there is a FAFSA on file for a student, Financial Aid will update the SSN in the Banner system and send an email confirmation to the Registrar to confirm all records on the report have been reviewed and/or updated. The next enrollment file submitted to the NSC will include the students with the correct data. Furthermore, the Registrar Office will send a written communication to the Provost/Vice President for Academic Affairs verifying that all student records sent the National Student Clearing House has a SSN number prior to any reporting deadline. This communication will be kept on file and available for review for the next audit period. As an additional step, when Financial Aid staff load initially unmatched ISIRs to active Westfield State student records, Banner is now set to automatically populate the student record with the social security number from the matched FAFSA. The goal is to reduce the number of missing social security numbers pulled by the Registrar when they run the “Missing SSN report.” Timeline for Implementation of Corrective Action Plan: Above corrections were implemented in November 2025. Contact Person: Monique Lopez, Registrar and Simone Backstedt, Director, Financial Aid

Categories

Student Financial Aid Reporting

Other Findings in this Audit

  • 1179680 2025-001
    Material Weakness Repeat
  • 1179681 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $22.71M
84.063 FEDERAL PELL GRANT PROGRAM $9.21M
84.033 FEDERAL WORK-STUDY PROGRAM $361,963
93.732 MENTAL AND BEHAVIORAL HEALTH EDUCATION AND TRAINING GRANTS $353,983
84.042 TRIO STUDENT SUPPORT SERVICES $340,253
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $324,127
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $295,448
15.962 NATIONAL WILD AND SCENIC RIVERS SYSTEM $174,193
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $117,779
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $97,909
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $79,914
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $29,936
45.313 LAURA BUSH 21ST CENTURY LIBRARIAN PROGRAM $1,954
42.010 TEACHING WITH PRIMARY SOURCES $343