Finding 1187286 (2025-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-26
Audit: 394918
Organization: University of La Verne (CA)

AI Summary

  • Core Issue: The University failed to report student enrollment status changes to the NSLDS on time, missing deadlines for two groups of graduates and four withdrawn students.
  • Impacted Requirements: Compliance with 34 CFR section 685.309(b)(2) regarding timely notification of enrollment changes to the Secretary.
  • Recommended Follow-Up: Implement a formal policy for reviewing enrollment data and establish regular monitoring of reporting deadlines, especially for graduating students.

Finding Text

Finding 2025-003 – Special Test and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance (See table in "Schedule of Findings and Questioned Costs"). Criteria – 34 CFR section 685.309(b)(2): Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that: (i) 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; or (ii) A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. Condition/Context – Out of a population of approximately 1,000 student status changes and 230 permanent address changes, a sample of 74 federal aid recipient students were selected from system generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2024-2025 academic year. We believe this to be a representative sample although not a statistical sample. The enrollment information and withdrawal, address change, or graduation date per the University’s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. Questioned Costs – None. Effect – Although the University generally reported enrollment status changes to NSLDS accurately, it did not fully comply with timeliness requirements for two batches of students that graduated in May and June 2025, which were reported 30 days and 4 days, respectively beyond the 60-day requirement noted in the criteria above. In addition, we noted four other withdrawn students whose status change was not reported timely. Cause – The cause was due to no internal controls in place to report enrollment status changes within a timely manner, no internal controls related to review of effective dates, and unofficially withdrawn students Repeat Finding – Not a repeat finding. Recommendation – We recommend the University to establish a formal policy requiring a review of student status information submitted to the NSLDS, by a third-party intermediary on the University’s behalf, for completeness and accuracy. We also recommend the University establish a cadence of monitoring reporting deadlines, particularly those around classes of graduating students. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding. See the corrective action plan for further detail.

Corrective Action Plan

Finding 2025-003 – Special Test and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance (See table in Management's Corrective Action Plan"). Condition/Context – Out of a population of approximately 1,000 student status changes and 230 permanent address changes, a sample of 74 federal aid recipient students were selected from system generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2024-2025 academic year. Auditors believe this to be a representative sample although not a statistical sample. The enrollment information and withdrawal, address change, or graduation date per the University’s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. Corrective Action Plan: The finding has been addressed through staffing changes and scheduled reporting which took effect January 2026. The office of the University Registrar did not previously have a dedicated staff member to submit reports in a timely manner. With the departure of the Associate Registrar in April 2025, the task fell to several staff members to share the responsibility along with their other tasks. The office currently has an assistant registrar as well as a transcript evaluator who share the responsibility and submit reports once every 30 days, with the exception of winter reporting, which is on a different schedule due to breaks. Internal controls have been revised to check conferral dates prior to submitting the enrollment report for the Main Campus. Name of Contact Person: Julie Khella, University Registrar at jkhella@laverne.edu Projected Completion Date: This was corrected as of March 22, 2026

Categories

Student Financial Aid Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 1187272 2025-001
    Material Weakness Repeat
  • 1187273 2025-002
    Material Weakness Repeat
  • 1187274 2025-003
    Material Weakness Repeat
  • 1187275 2025-001
    Material Weakness Repeat
  • 1187276 2025-002
    Material Weakness Repeat
  • 1187277 2025-003
    Material Weakness Repeat
  • 1187278 2025-001
    Material Weakness Repeat
  • 1187279 2025-002
    Material Weakness Repeat
  • 1187280 2025-003
    Material Weakness Repeat
  • 1187281 2025-001
    Material Weakness Repeat
  • 1187282 2025-002
    Material Weakness Repeat
  • 1187283 2025-003
    Material Weakness Repeat
  • 1187284 2025-001
    Material Weakness Repeat
  • 1187285 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $62.93M
84.063 FEDERAL PELL GRANT PROGRAM $10.26M
84.031 Science, Technology, Engineering, or Mathematics and Articulation Programs - Title III $1.05M
84.033 FEDERAL WORK-STUDY PROGRAM $925,070
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $672,930
84.116 Improvement of Postsecondary Education $657,693
84.031 Developing Hispanic Serving institutions program - Title V $612,844
84.038 FEDERAL PERKINS LOAN $356,075
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $222,972
47.049 Mathematical and Physical Sciences $97,367
16.525 Office on Violence Against Women $90,101