Finding 1181409 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-18

AI Summary

  • Core Issue: The University failed to accurately report student enrollment changes to the National Student Loan Data System (NSLDS), leading to compliance issues.
  • Impacted Requirements: This finding violates Uniform Guidance 2 CFR 200.303 and 34 CFR 685.309(b), which mandate accurate reporting of enrollment status for federal aid recipients.
  • Recommended Follow-up: The University should review and improve its reporting processes to NSLDS to ensure accurate and timely submissions, as management has acknowledged the issue and is working on a corrective plan.

Finding Text

Federal Agency: US Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Federal Award Identification Number and Year: P007A243438 - 2025, P033A243438 - 2025, P063P242047 - 2025, P268K252047 - 2025 Award Period: July 1, 2024 to June 30, 2025 Type of Finding:  Compliance, Other Matter  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. The Code of Federal Regulations, 34 CFR 685.309(b), states the school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date. Condition: The University did not properly report student enrollment changes for students who received federal student aid to the National Student Loan Data System (NSLDS). Questioned costs: N/A Context: During our testing of 40 students, we identified 2 students with effective dates reported to NSLDS that did not align with institutional records. Cause: The University didn't have proper procedures in place to verify students' status in NSLDS matched the institution’s records accurately. Effect: The University was not in compliance with the requirements to properly report student enrollment data correctly. Incorrect dates submitted to NSLDS may be used to determine the grace period for the repayment and interest of outstanding Title IV student loans. Repeat Finding: Yes, 2024-004 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported accurately. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

Corrective Action Plan

Student Financial Assistance Cluster Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As a corrective action, the unit has strengthened internal controls by implementing a dual-review process for all submissions. Following Nikki Stork’s promotion to assistant registrar, submissions are now reviewed by two qualified staff members prior to final approval, providing appropriate segregation of duties and an added level of oversight. Although the specific cause of the incorrect date entry could not be conclusively identified, this enhanced review process mitigates the risk of similar errors and supports continued compliance with federal program requirements. Name(s) of the contact person(s) responsible for corrective action: Erin Moore Planned completion date for corrective action plan: January 30, 2026

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Reporting Significant Deficiency

Other Findings in this Audit

  • 1181406 2025-001
    Material Weakness Repeat
  • 1181407 2025-001
    Material Weakness Repeat
  • 1181408 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $2.98M
84.268 FEDERAL DIRECT STUDENT LOANS $2.65M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $669,579
84.047 TRIO UPWARD BOUND $275,604
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $79,268
84.033 FEDERAL WORK-STUDY PROGRAM $54,683
93.788 OPIOID STR $54,161