Finding 1181580 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-19
Audit: 392808
Auditor: WIPFLI LLP

AI Summary

  • Core Issue: The District failed to update enrollment statuses for 5 out of 25 students within the required 30-day timeframe.
  • Impacted Requirements: Compliance with 34 CFR 685.309 regarding timely reporting of student enrollment changes to NSLDS.
  • Recommended Follow-Up: Ensure ongoing accuracy and timeliness in reporting all Title IV funded students, supported by updated procedures and training.

Finding Text

Criteria – Per 34 CFR 685.309, schools must complete and return within 30 days the Enrollment Reporting roster file sent by the Department of Education. 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. Unless the school expects to complete its next roster within 60 days, the school must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis. Condition – During our testing of enrollment reporting for the year ended June 30, 2025, we selected a total of 25 students who had either graduated or ceased enrollment during the year. For five out of the 25 students tested, we noted that their status was not properly updated within the required timeframe. Cause – There was an oversight by the District. Possible Asserted Effect – The District did not report information accurately to NSLDS. Known Questioned Costs – None Recommendation – The District should ensure they are reporting all students who received Title IV funding accurately and timely to NSLDS Views of Responsible Officials – Management acknowledges the finding and the District has corrected identified inaccurate records. The District has updated written procedures, completed additional training, and put controls in place to ensure that enrollment reporting is completely accurately and timely.

Corrective Action Plan

Finding Summary During the recent Federal and State Single Audit report, completed by WIPFLI, it was identified that the institution did not accurately report Last Date of Attendance (LDA) information to the National Student Loan Data System (NSLDS) for the unofficial withdrawal population. Specifically, adjusted end dates were not being properly communicated to the National Student Clearinghouse (NSC), which is responsible for enrollment reporting to NSLDS. As a result, students’ withdrawal dates were not accurately reflected. Issue Identified Upon notification of the finding, the Financial Aid and Registration & Records offices met to review existing procedures. It was determined that when grades of “F” were assigned, the LDA was updated in our ERP. Since internal systems had the updated last day of attendance, R2T4 calculations were done correctly. However, an enrollment file was not resubmitted to NSC to reflect the revised LDA for enrollment reporting to NSLDS. Corrective Action Taken The institution has implemented the following corrective measures to assure updated Reporting to NSC: o Once the correct LDA is confirmed by the Financial Aid Office the Registrar’s Office updates the student record in the student information system. o The updated LDA is reported to the National Student Clearinghouse (NSC), which in turn updates NSLDS. Internal Controls Implemented To prevent recurrence, the following controls are now in place:  Written procedures have been updated to clearly define: o Roles and responsibilities of Financial Aid and Registrar staff o Timeline for reporting updates to NSC  Staff training was conducted with both departments to ensure understanding of federal reporting requirements. Implementation Date The revised process was implemented immediately upon identification of the issue and is fully operational. Fall 2025 unofficial withdrawals were accurately updated to NSC on 1/15/26. Persons Responsible: Jennifer Anderegg, Dean of Strategic Enrollment Kim Yoder, Director of Financial Aid Jess Schwartz, Registrar

Categories

Student Financial Aid Reporting

Other Findings in this Audit

  • 1181576 2025-001
    Material Weakness Repeat
  • 1181577 2025-001
    Material Weakness Repeat
  • 1181578 2025-001
    Material Weakness Repeat
  • 1181579 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $9.01M
84.268 FEDERAL DIRECT STUDENT LOANS $8.69M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.06M
84.031 HIGHER EDUCATION_INSTITUTIONAL AID $459,555
84.042 TRIO_STUDENT SUPPORT SERVICES $288,836
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $208,020
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $157,317
47.076 EDUCATION AND HUMAN RESOURCES $136,603
47.084 NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS $56,137
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $44,215
17.261 WIA PILOTS, DEMONSTRATIONS, AND RESEARCH PROJECTS $25,500
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $24,608
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $22,065
84.033 FEDERAL WORK-STUDY PROGRAM $12,569
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $8,531
10.319 FARM BUSINESS MANAGEMENT AND BENCHMARKING COMPETITIVE GRANTS PROGRAM $3,978
64.117 SURVIVORS AND DEPENDENTS EDUCATIONAL ASSISTANCE $3,248