FAC Explorer

Finding 1181828 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-20
Audit: 393093
Organization: Idaho State University (ID)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: The University failed to accurately report student enrollment changes to the National Student Loan Data System (NSLDS), violating federal regulations.
  • Impacted Requirements: Compliance with 34 CFR 682.610 and 2 CFR 200.303, which mandate timely and accurate reporting of student enrollment status.
  • Recommended Follow-Up: Review and enhance reporting processes to ensure accurate and timely submissions to NSLDS, as management has acknowledged the finding and is working on a corrective plan.

Finding Text

Federal Agency: US Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.033, 84.268, 84.063, 84.007 Federal Award Identification Number: P033A241086 - 2025, P268K250099 - 2025, P063P240099 - 2025, P007A241086 - 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: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Per 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. 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). Context: During our testing of 40 students, we identified 1 student with an effective date reported to NSLDS that did not align with institutional records and 1 student that was reported after the 60 day requirement. Questioned costs: None. Cause: The University did not have proper procedures in place to verify students' status in NSLDS matched the institutions records accurately and reported timely. 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 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported accurately and timely. 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. 84.033, 84.268, 84.063 & 84.007 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for 2024-004 Finding’s Recurrence: Related to case identified where a corrected Last Date of Attendance (Effective Date in Banner System on SFAWDRL input by the Financial Aid Office for a fully online student during the Unofficial Withdrawal [post term] Return of Title IV processing) was not carried over to Status Date in Banner maintained by the Registrar’s Office and to NSC/NSLDS so that all are reporting the accurate Last Date of Attendance, the University found that corrected dates during the semester aligned and were being reported to NSC/NSLDS in a timely manner, but that corrected dates after end of term were not being transmitted to NSC and NSLDS. Related to case identified of not reporting Graduated status to NSLDS in a timely manner: Typically, it takes approximately 2–3 weeks after commencement to clear degree audits and begin awarding degrees, as commencement occurs before final grades are released. The Graduate-only upload to NSC was completed on May 21, 2025.However, due to limitations with the National Student Clearinghouse (NSC) system, which does not accept multiple awards being posted simultaneously, we received an error report affecting approximately 60% of our graduates. Records included in this report must be corrected manually, which is a time-consuming process. We actively work to correct these records as quickly as possible within our current human resource limitations. The corrected error file related to the 2025-002 finding was uploaded to NSC on July 11, 2025, and sent to NSLDS on 7/12/2025. Action taken in response to finding: The University reviewed its procedures and implemented steps in our Unofficial Withdrawal [post term] Return of Title IV business process to include an email communication plan between the Financial Aid staff and the Office of the Registrar along with documentation sharing and added review steps to ensure the post-term corrected Last Date of Attendance is updated in all affected institutional and federal systems in a timely manner. The Office of the Registrar will correct errors returned from NSC within four weeks of receiving the file. To ensure this task is completed in a timely manner, we will allocate additional human resources as needed. Name(s) of the contact person(s) responsible for corrective action: Hala Abou Arraj, Registrar, and Jody Finnegan, Associate Director of Financial Aid Completion date for corrective action plan: 08/06/2025

Categories

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

Other Findings in this Audit

  • 1181807 2025-001
    Material Weakness Repeat
  • 1181808 2025-001
    Material Weakness Repeat
  • 1181809 2025-001
    Material Weakness Repeat
  • 1181810 2025-001
    Material Weakness Repeat
  • 1181811 2025-001
    Material Weakness Repeat
  • 1181812 2025-001
    Material Weakness Repeat
  • 1181813 2025-002
    Material Weakness Repeat
  • 1181814 2025-002
    Material Weakness Repeat
  • 1181815 2025-002
    Material Weakness Repeat
  • 1181816 2025-002
    Material Weakness Repeat
  • 1181817 2025-002
    Material Weakness Repeat
  • 1181818 2025-002
    Material Weakness Repeat
  • 1181819 2025-002
    Material Weakness Repeat
  • 1181820 2025-002
    Material Weakness Repeat
  • 1181821 2025-002
    Material Weakness Repeat
  • 1181822 2025-002
    Material Weakness Repeat
  • 1181823 2025-002
    Material Weakness Repeat
  • 1181824 2025-002
    Material Weakness Repeat
  • 1181825 2025-002
    Material Weakness Repeat
  • 1181826 2025-002
    Material Weakness Repeat
  • 1181827 2025-002
    Material Weakness Repeat
  • 1181829 2025-003
    Material Weakness Repeat
  • 1181830 2025-003
    Material Weakness Repeat
  • 1181831 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.434 Every Student Succeeds Act/Preschool Development Grants $10.33M
93.516 Public Health Training Centers Program $1.39M
94.006 AmeriCorps State and National 94.006 $1.14M
84.268 Federal Direct Student Loan $1.07M
84.007 Supplemental Educational Opportunity Grant $810,743
84.010 Title I Grants to Local Educational Agencies $715,367
93.107 Area Health Education Centers $640,156
84.044 TRIO Talent Search $583,464
47.049 Mathematical and Physical Sciences $494,164
94.012 AmeriCorps September 11th National Day of Service and Remembrance Grants 94.012 $469,651
84.149 Migrant Education College Assistance Migrant Program $444,906
84.042 TRIO Student Support Services $432,782
10.855 Distance Learning and Telemedicine Loans and Grants $316,218
84.217 TRIO McNair Post-Baccalaureate Achievement $287,647
84.129 Rehabilitation Long-Term Training $247,966
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $245,695
84.047 TRIO Upward Bound $238,693
84.038 Perkins Loan Program $236,297
84.066 TRIO Educational Opportunity Centers $202,546
81.049 Office of Science Financial Assistance Program $197,609
93.351 Research Infrastructure Programs $185,500
93.145 HIV-Related Training and Technical Assistance $176,290
84.184 School Safely National Activities $168,340
93.855 Allergy and Infectious Diseases Research $165,609
81.065 Nuclear Legacy Cleanup Program $147,443
59.058 Federal and State Technology Partnership Program $143,988
84.425 Education Stabilization Fund $143,184
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $137,345
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $132,347
43.001 Science $115,580
47.076 STEM Education (formerly Education and Human Resources) $110,666
93.959 Block Grants for Prevention and Treatment of Substance Abuse $109,392
11.617 Congressionally-Identified Projects $88,724
59.037 Small Business Development Centers $87,086
47.070 Computer and Information Science and Engineering $85,110
93.977 Sexually Transmitted Diseases (STD) Prevention and Control Grants $82,128
81.000 Passthrough funding from Los Alamost National Laboratory $81,321
10.868 Rural Energy for America Program $78,588
15.605 Sport Fish Restoration $72,653
10.001 Agricultural Research Basic and Applied Research $64,284
81.000 Pass Through Funding from Battelle Energy Alliance LLC $63,271
10.170 Specialty Crop Block Grant Program - Farm Bill $62,275
93.173 Research Related to Deafness and Communication Disorders $60,939
15.228 BLM Fuels Management and Community Fire Assistance Program Activities $54,790
81.000 Passthrough funding from Sandia National Laboratory $52,101
84.141 Migrant Education High School Equivalency Program $45,071
84.048 Career and Technical Education -- Basic Grants to States $43,079
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $42,392
93.884 Primary Care Training and Enhancement $41,665
84.160 Training Interpreters for Individuals who are Deaf and Individuals who are Deaf-Blind $40,556
15.945 Cooperative Research and Training Programs – Resources of the National Park System $38,504
97.047 BRIC: Building Resilient Infrastructure and Communities $37,847
97.045 Cooperating Technical Partners $36,422
81.121 Nuclear Energy Research, Development and Demonstration $35,498
43.008 Office of Stem Engagement (OSTEM) $35,300
15.815 National Land Remote Sensing Education Outreach and Research $32,620
15.808 U.S. Geological Survey Research and Data Collection $31,660
84.002 Adult Education - Basic Grants to States $28,423
93.251 Early Hearing Detection and Intervention $25,722
12.002 Procurement Technical Assistance For Business Firms $24,763
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease $24,073
15.810 National Cooperative Geologic Mapping $23,672
93.917 HIV Care Formula Grants $23,600
93.837 Cardiovascular Diseases Research $20,880
10.220 Higher Education - Multicultural Scholars Grant Program $14,995
10.699 Partnership Agreements $14,396
93.865 Child Health and Human Development Extramural Research $13,075
77.008 U.S. Nuclear Regulatory Commission Scholarship and Fellowship Program $12,739
47.075 Social, Behavioral, and Economic Sciences $11,984
10.559 TRIO Upward Bound $9,067
84.033 Federal Work Study $8,188
47.074 Biological Sciences $5,852
47.050 Geosciences $5,064
10.558 Child and Adult Care Food Program $2,589
15.224 Cultural and Paleontological Resources Management $1,923
93.859 Biomedical Research and Research Training $1,490
94.002 AmeriCorps Seniors Retired and Senior Volunteer Program (RSVP) 94.002 $1,271
11.611 Manufacturing Extension Partnership $567
47.083 Integrative Activities $-866
93.391 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises $-3,033
93.191 Graduate Psychology Education $-3,391
84.063 Federal Pell Grant Program $-3,637
93.234 Traumatic Brain Injury State Demonstration Grant Program $-5,638