FAC Explorer

Finding 1182140 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-23
Audit: 393493
Organization: Grand Valley State University (MI)
Auditor: PLANTE & MORAN PLLC

AI Summary

  • Core Issue: The University failed to accurately update enrollment information for 4 out of 25 students reported to NSLDS.
  • Impacted Requirements: The University must report enrollment status changes within 60 days as per federal regulations.
  • Recommended Follow-Up: Implement a review process for all NSLDS submissions and conduct regular checks to ensure data accuracy.

Finding Text

Assistance Listing, Federal Agency, and Program Name 84.268 U.S. Department of Education, Federal Direct Student Loans; 84.038 U.S. Department of Education, Federal Perkins Loan Program; 84.063 Federal Pell Grant Program Pass through Entity None Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria The University has 60 days from the date of the University determines an enrollment status change to report to the National Student Loan Data System (NSLDS). The enrollment reporting must be updated for changes in the data elements for the campus record and program record and submitted electronically through the batch method, spreadsheet submittal, or the NSLDS website (34 CFR 685.309) Condition Of the 25 students selected for enrollment reporting, the University did not update the student enrollment information for four students accurately. Questioned Costs None If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported N/A Identification of How Questioned Costs Were Computed None Context The University's process for submitting the enrollment status change includes using the National Student Clearing House, a third party, which ultimately submits the status changes to NSLDS on behalf of the University. The submission the sample selection was submitted was overridden and the entire batch was not transmitted to NSLDS. Cause and Effect The University did not have formal procedures to verify that the National Student Clearing House has accurately reported the data provided by the University to NSLDS resulting in inappropriate enrollment status reported to NSLDS. Recommendation The University should consider implementing a process to review all submissions to NSLDS to ensure the required reporting elements are submitted by the use of the third party. Views of Responsible Officials and Corrective Action Plan Upon learning of these errors during the audit, the University conducted a review of all 2024–2025 records to ensure that all other reports were accurate. The University uses a third party provider to perform these actions and while the University is responsible for verification, concrete controls have been put in place. The University will examine and compare NSLDS data three times per year to identify and resolve any inconsistencies in a timely manner. Additionally, the third party provider has indicated it is reviewing its internal practices to help ensure similar reporting issues do not occur in the future.

Corrective Action Plan

Condition: Of the 25 students selected for enrollment reporting, the University did not update the student enrollment information for four students accurately. Planned Corrective Action: Upon learning of these errors during the audit, the University conducted a review of all 2024–2025 records to ensure that all other reports were accurate. The University uses a third party provider to perform these actions and while the University is responsible for verification, concrete controls have been put in place. The University will examine and compare NSLDS data three times per year to identify and resolve any inconsistencies in a timely manner. Additionally, the third party provider has indicated it is reviewing its internal practices to help ensure similar reporting issues do not occur in the future. Contact person responsible for corrective action: Data & Insights Analyst Anticipated Completion Date: Implemented as of 3/1/2026

Categories

Student Financial Aid

Other Findings in this Audit

  • 1182120 2025-002
    Material Weakness Repeat
  • 1182121 2025-002
    Material Weakness Repeat
  • 1182122 2025-002
    Material Weakness Repeat
  • 1182123 2025-002
    Material Weakness Repeat
  • 1182124 2025-002
    Material Weakness Repeat
  • 1182125 2025-002
    Material Weakness Repeat
  • 1182126 2025-002
    Material Weakness Repeat
  • 1182127 2025-002
    Material Weakness Repeat
  • 1182128 2025-003
    Material Weakness Repeat
  • 1182129 2025-003
    Material Weakness Repeat
  • 1182130 2025-003
    Material Weakness Repeat
  • 1182131 2025-003
    Material Weakness Repeat
  • 1182132 2025-003
    Material Weakness Repeat
  • 1182133 2025-003
    Material Weakness Repeat
  • 1182134 2025-001
    Material Weakness Repeat
  • 1182135 2025-001
    Material Weakness Repeat
  • 1182136 2025-001
    Material Weakness Repeat
  • 1182137 2025-001
    Material Weakness Repeat
  • 1182138 2025-001
    Material Weakness Repeat
  • 1182139 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $119.06M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $1.30M
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $1.17M
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $813,926
93.178 NURSING WORKFORCE DIVERSITY $571,086
84.031 HIGHER EDUCATION INSTITUTIONAL AID $556,372
84.042 TRIO STUDENT SUPPORT SERVICES $546,766
93.247 ADVANCED NURSING EDUCATION WORKFORCE GRANT PROGRAM $536,531
84.044 TRIO TALENT SEARCH $481,681
93.359 NURSE EDUCATION, PRACTICE QUALITY AND RETENTION GRANTS $446,299
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $421,183
93.884 PRIMARY CARE TRAINING AND ENHANCEMENT $353,957
84.047 TRIO UPWARD BOUND $326,976
84.215 INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS $304,595
84.066 TRIO EDUCATIONAL OPPORTUNITY CENTERS $287,633
84.217 TRIO MCNAIR POST-BACCALAUREATE ACHIEVEMENT $270,288
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $266,428
93.364 NURSING STUDENT LOANS $231,507
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $209,791
47.083 INTEGRATIVE ACTIVITIES $188,981
59.059 CONGRESSIONAL GRANTS $187,493
84.103 TRIO STAFF TRAINING PROGRAM $160,010
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $145,109
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $133,123
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $131,894
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $117,892
84.206 JAVITS GIFTED AND TALENTED STUDENTS EDUCATION $111,969
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $107,490
66.469 GEOGRAPHIC PROGRAMS - GREAT LAKES RESTORATION INITIATIVE $94,313
15.808 U.S. GEOLOGICAL SURVEY RESEARCH AND DATA COLLECTION $90,323
47.084 NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS $87,684
93.855 ALLERGY AND INFECTIOUS DISEASES RESEARCH $75,225
12.903 GENCYBER GRANTS PROGRAM $68,030
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $57,995
84.027 SPECIAL EDUCATION GRANTS TO STATES $43,450
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $42,783
15.608 FISH AND AQUATIC CONSERVATION - AQUATIC INVASIVE SPECIES $38,988
11.429 MARINE SANCTUARY PROGRAM $38,681
84.063 FEDERAL PELL GRANT PROGRAM $36,630
45.313 LAURA BUSH 21ST CENTURY LIBRARIAN PROGRAM $22,340
11.432 NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION (NOAA) COOPERATIVE INSTITUTES $19,252
93.310 TRANS-NIH RESEARCH SUPPORT $19,090
93.855 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $18,676
10.608 FOOD FOR EDUCATION $17,009
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $16,115
47.074 BIOLOGICAL SCIENCES $15,347
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $12,544
11.431 CLIMATE AND ATMOSPHERIC RESEARCH $12,141
11.463 HABITAT CONSERVATION $9,425
15.805 ASSISTANCE TO STATE WATER RESOURCES RESEARCH INSTITUTES $9,154
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $7,622
15.657 ENDANGERED SPECIES RECOVERY IMPLEMENTATION $6,876
64.027 POST-9/11 VETERANS EDUCATIONAL ASSISTANCE $5,497
66.454 WATER QUALITY MANAGEMENT PLANNING $4,516
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $4,363
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $3,855
10.903 SOIL SURVEY $2,713
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $2,260
10.699 PARTNERSHIP AGREEMENTS $2,211
10.902 SOIL AND WATER CONSERVATION $2,127
12.901 MATHEMATICAL SCIENCES GRANTS $1,940
43.001 SCIENCE $658
15.662 GREAT LAKES RESTORATION $605
47.050 GEOSCIENCES $574
66.472 BEACH MONITORING AND NOTIFICATION PROGRAM IMPLEMENTATION GRANTS $480
84.033 FEDERAL WORK-STUDY PROGRAM $64
93.135 CENTERS FOR RESEARCH AND DEMONSTRATION FOR HEALTH PROMOTION AND DISEASE PREVENTION $-8
42.010 TEACHING WITH PRIMARY SOURCES $-554