Finding 1191208 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-27
Audit: 395330
Organization: Concordia University Chicago (IL)

AI Summary

  • Core Issue: The University has significant deficiencies in its internal controls for reporting student enrollment data to NSLDS, leading to inaccuracies.
  • Impacted Requirements: Federal regulations require accurate reporting of enrollment status and effective dates, with certifications every 60 days.
  • Recommended Follow-Up: The University should enhance its reporting procedures to ensure compliance with federal regulations and accurate data submission to NSLDS.

Finding Text

2025 – 002 – National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Aid Assistance Listing Number: Student Financial Aid Cluster Award Period: July 1, 2024 to June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters 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 whether they receive aid from the institution. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: Of the 40 students selected for testing, 2 students had errors in enrollment status; 6 students had errors in their enrollment effective date, and 5 students enrollment data was not certified at least every 60 days as required. Questioned Costs: None Context: During our testing, we noted the University did not have proper procedures in place to verify the reports sent to NSLDS are timely and accurate. Cause: The University processes and controls did not ensure that student status changes were properly reported to NSLDS. The effective date should reflect the student's last date of attendance and academically related activity. In addition, students’ enrollment status should be certified every 60 days, and the program begin date should be the first day attended at the University. Effect or Potential Effect of Finding: The NSLDS system is not updated with the correct student information, which can cause a student to not properly enter the repayment period. Repeat Finding: No. Recommendation: We recommend the University review and strengthen its reporting procedures to ensure that student statuses are accurately reported to NSLDS, as required by federal regulations. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

2025-002 National Student Loan Data System (NSLDS) Enrollment Reporting Recommendation: We recommend the University review and strengthen its reporting procedures to ensure that student statuses are accurately reported to NSLDS, as required by federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: 1) All enrollment reporting was submitted to the National Student Clearinghouse in a timely manner. The delay occurred during the National Student Clearinghouse’s processing and submission to NSLDS. 2) The Office of the Registrar will work with the Office of Financial Aid to learn more about NSLDS compliance requirements and gain a better understanding of their relationship with the National Student Clearinghouse. 3) The Office of the Registrar will work with the National Student Clearinghouse to confirm the submitted reporting schedule for academic year 2026 – 2027 complies with and meets their expectations and will adjust (if needed). 4) The Office of the Registrar will continue to work with the Enrollment Offices to remind them that students who are not enrolled (and not on leave of absence, graduated, and/or deceased) must be marked as withdrawn based on external reporting compliance requirements. 5) The Office of the Registrar continues to work with IT (Banner Team) to improve reporting to capture students who are not enrolled (and not on leave of absence, graduated, and/or deceased) to be marked as withdrawn to comply with the National Student Clearinghouse and NSLDS compliance reporting requirements. Name(s) of the contact person(s) responsible for corrective action: Ingrid Sorensen, Katarzyna Rodriguez Planned completion date for corrective action plan: June 30, 2026

Categories

Student Financial Aid Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1191201 2025-001
    Material Weakness Repeat
  • 1191202 2025-001
    Material Weakness Repeat
  • 1191203 2025-002
    Material Weakness Repeat
  • 1191204 2025-002
    Material Weakness Repeat
  • 1191205 2025-002
    Material Weakness Repeat
  • 1191206 2025-002
    Material Weakness Repeat
  • 1191207 2025-002
    Material Weakness Repeat
  • 1191209 2025-003
    Material Weakness Repeat
  • 1191210 2025-003
    Material Weakness Repeat
  • 1191211 2025-003
    Material Weakness Repeat
  • 1191212 2025-003
    Material Weakness Repeat
  • 1191213 2025-003
    Material Weakness Repeat
  • 1191214 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $29.09M
84.033 FEDERAL WORK-STUDY PROGRAM $300,000
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $130,698
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $49,036
84.063 FEDERAL PELL GRANT PROGRAM $4,365