Finding 1182363 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-24
Audit: 393798
Organization: Wesleyan University (CT)
Auditor: KPMG LLP

AI Summary

  • Core Issue: The University failed to report enrollment status changes for 34 out of 40 students to NSLDS within the required timeframe, leading to delays in processing.
  • Impacted Requirements: Compliance with 34 CFR Section 685.309 mandates reporting changes within 30 or 60 days; failure affects loan status determinations and federal interest subsidies.
  • Recommended Follow-Up: Review and enhance internal controls to ensure timely and accurate reporting of enrollment changes to NSLDS, including monitoring submissions to NSC.

Finding Text

Criteria According to 34 CFR Section 685.309, under the Federal Direct loan program, institutions must complete and return the Enrollment Reporting roster file via NSLDS within 15 days of receipt. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. An institution must notify the Secretary of Education if it discovers that a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended. The Department of Education lists several certification methods for enrollment reporting, including certifying directly through the NSLDS web site, certifying through the NLSDS’s batch enrollment reporting process, or through certification of rosters provided to the National Student Clearinghouse (NSC). Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Condition Found The University generally certifies its enrollment reports through rosters provided to the NSC. Of the forty (40) students with enrollment changes selected for testwork, we noted thirty-four (34) students whose changes in enrollment status were not transmitted to NSLDS within the required timeframe. For these students the students’ enrollment status changed from full-time to graduated in May 2025, when the students graduated. Accordingly, the status change should have been transmitted after the spring semester, within 60 days of being notified of the change. However, the University did not report status change until 79 days after the school became aware of the status change. Cause The University did not configure its file for submission to NSC correctly and therefore the submission was not properly processed by NSC and transmitted to NSLDS timely. The University did not have a control in place to monitor and verify that files sent to NSC were appropriately and timely transmitted to NSLDS. Possible Asserted Effect Inaccurate and delayed submission of student enrollment status information affects the determinations that lenders and servicers of student loans make related to in-school status, deferments, grace periods, and repayment schedules, as well as the federal government's payment of interest subsidies. Questioned Costs No questioned costs identified. Statistical Sampling The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding This was not a finding in the prior year. Recommendation We recommend that the University review its internal processes and controls to ensure that any enrollment changes are reported within the required 30 or 60 day time frame, including determining that changes submitted to NSC are timely and accurately transmitted to NSLDS. View of University Officials The University agrees with this finding. Upon identification of the configuration error, the University corrected its NSC file submission settings to ensure enrollment status changes are properly processed and transmitted to NSLDS. Additionally, effective immediately, the University has implemented a new monitoring control whereby an employee independent of the enrollment reporting function performs a review of NSLDS to verify that data submitted through NSC has been accurately and timely transmitted in accordance with required timeframes. This control is designed to provide timely detection of any future transmission failures and ensure corrective action is taken within the required reporting windows.

Corrective Action Plan

Upon identification of the configuration error, the University corrected its National Student Clearinghouse (NSC) file submission settings to ensure enrollment status changes are properly processed and transmitted to NSLDS. The University has implemented a new monitoring control whereby an employee independent of the enrollment reporting function performs a review of NSLDS to verify that data submitted through NSC has been accurately and timely transmitted in accordance with required timeframes. This control is designed to provide timely detection of any future transmission failures and ensure corrective action is taken within the required reporting windows.

Categories

Student Financial Aid Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1182362 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $4.87M
84.063 FEDERAL PELL GRANT PROGRAM $3.39M
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $1.30M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $859,693
84.047 TRIO UPWARD BOUND $614,258
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $548,284
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $505,286
84.033 FEDERAL WORK-STUDY PROGRAM $469,328
93.866 AGING RESEARCH $325,728
93.846 ARTHRITIS, MUSCULOSKELETAL AND SKIN DISEASES RESEARCH $318,615
12.800 AIR FORCE DEFENSE RESEARCH SCIENCES PROGRAM $269,395
84.217 TRIO MCNAIR POST-BACCALAUREATE ACHIEVEMENT $256,990
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $241,035
47.075 SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES $239,342
93.855 ALLERGY AND INFECTIOUS DISEASES RESEARCH $199,322
93.853 EXTRAMURAL RESEARCH PROGRAMS IN THE NEUROSCIENCES AND NEUROLOGICAL DISORDERS $192,575
12.300 BASIC AND APPLIED SCIENTIFIC RESEARCH $134,047
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $114,213
11.609 MEASUREMENT AND ENGINEERING RESEARCH AND STANDARDS $90,036
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $79,483
45.024 PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS $55,748
47.078 POLAR PROGRAMS $36,038
47.041 ENGINEERING $33,521
45.169 PROMOTION OF THE HUMANITIES OFFICE OF DIGITAL HUMANITIES $31,685
84.022 OVERSEAS PROGRAMS - DOCTORAL DISSERTATION RESEARCH ABROAD $24,595
43.001 SCIENCE $14,251
93.242 MENTAL HEALTH RESEARCH GRANTS $10,588
93.788 OPIOID STR $9,164
47.050 GEOSCIENCES $7,769
47.074 BIOLOGICAL SCIENCES $4,104
15.923 NATIONAL CENTER FOR PRESERVATION TECHNOLOGY AND TRAINING $1,874
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $1,740
15.954 NATIONAL PARK SERVICE CONSERVATION, PROTECTION, OUTREACH, AND EDUCATION $549