Finding 1191374 (2025-005)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-27
Audit: 395389
Organization: Langston University (OK)

AI Summary

  • Core Issue: The University failed to accurately report student enrollment changes to the National Student Loan Data System (NSLDS), leading to compliance issues.
  • Impacted Requirements: Noncompliance with 34 CFR 682.610 and 685.309(b) regarding timely and accurate reporting of enrollment status changes.
  • Recommended Follow-Up: Review and enhance reporting processes to NSLDS to ensure timely and accurate submissions, as agreed upon by management.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268, 84.007, 84.033, 84.379 Federal Award Identification Number and Year: P063P240352- 2025, P268K250352 - 2025, P007A243424 - 2025, P033A243424 – 2025, P379T250352 - 2025 Award Period: July 1, 2024 to June 30, 2025 Type of Finding:  Material Weakness 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. The Code of Federal Regulations, 34 CFR 685.309(b), states the school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date. Per Uniform Guidance 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). Questioned costs: None. Context: During our testing of 60 students, we identified 7 students whose campus enrollment status change was not reported, 15 students whose program enrollment status change was not reported correctly, 2 students with incorrect effective dates reported for campus enrollment, 8 students with incorrect effective dates reported for program enrollment, and 26 students whose status changes were not reported timely. We also identified that for 3 of the selected students, the program-level enrollment does not show student participating in correct program per institutional records. Cause: The University didn't have effective controls in place to verify students' status in NSLDS matched the institutions records accurately or in a timely manner. 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, 2024-006 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement additional procedures to ensure submissions are reported timely and accurately. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

Corrective Action Plan

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal TEACH Grant Program – Assistance Listing No. 84.379 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement additional procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2022 audit report in November 2023. While procedures had previously been implemented to address this issue, additional measures are being taken to ensure full compliance. The University will implement additional udates to its NSLDS reporting processes to ensure needed submissions are reported timely and accurately. Respective staff will receive additional training to ensure proper reporting to NSLDS occurs. Name(s) of the contact person(s) responsible for corrective action: Ms. Nacasaw Coppage, Director of Office of Financial Aid; Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services; and Mrs. Jeanese Outlaw-Gunter, University Registrar Planned completion date for corrective action plan: April 2026

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness Reporting

Other Findings in this Audit

  • 1191229 2025-003
    Material Weakness Repeat
  • 1191230 2025-003
    Material Weakness Repeat
  • 1191231 2025-003
    Material Weakness Repeat
  • 1191232 2025-003
    Material Weakness Repeat
  • 1191233 2025-003
    Material Weakness Repeat
  • 1191234 2025-003
    Material Weakness Repeat
  • 1191235 2025-003
    Material Weakness Repeat
  • 1191236 2025-003
    Material Weakness Repeat
  • 1191237 2025-003
    Material Weakness Repeat
  • 1191238 2025-003
    Material Weakness Repeat
  • 1191239 2025-003
    Material Weakness Repeat
  • 1191240 2025-003
    Material Weakness Repeat
  • 1191241 2025-003
    Material Weakness Repeat
  • 1191242 2025-003
    Material Weakness Repeat
  • 1191243 2025-003
    Material Weakness Repeat
  • 1191244 2025-003
    Material Weakness Repeat
  • 1191245 2025-003
    Material Weakness Repeat
  • 1191246 2025-003
    Material Weakness Repeat
  • 1191247 2025-003
    Material Weakness Repeat
  • 1191248 2025-003
    Material Weakness Repeat
  • 1191249 2025-003
    Material Weakness Repeat
  • 1191250 2025-003
    Material Weakness Repeat
  • 1191251 2025-003
    Material Weakness Repeat
  • 1191252 2025-003
    Material Weakness Repeat
  • 1191253 2025-003
    Material Weakness Repeat
  • 1191254 2025-003
    Material Weakness Repeat
  • 1191255 2025-003
    Material Weakness Repeat
  • 1191256 2025-003
    Material Weakness Repeat
  • 1191257 2025-003
    Material Weakness Repeat
  • 1191258 2025-001
    Material Weakness Repeat
  • 1191259 2025-001
    Material Weakness Repeat
  • 1191260 2025-001
    Material Weakness Repeat
  • 1191261 2025-001
    Material Weakness Repeat
  • 1191262 2025-002
    Material Weakness Repeat
  • 1191263 2025-002
    Material Weakness Repeat
  • 1191264 2025-002
    Material Weakness Repeat
  • 1191265 2025-002
    Material Weakness Repeat
  • 1191266 2025-002
    Material Weakness Repeat
  • 1191267 2025-002
    Material Weakness Repeat
  • 1191268 2025-002
    Material Weakness Repeat
  • 1191269 2025-002
    Material Weakness Repeat
  • 1191270 2025-002
    Material Weakness Repeat
  • 1191271 2025-002
    Material Weakness Repeat
  • 1191272 2025-002
    Material Weakness Repeat
  • 1191273 2025-002
    Material Weakness Repeat
  • 1191274 2025-002
    Material Weakness Repeat
  • 1191275 2025-002
    Material Weakness Repeat
  • 1191276 2025-002
    Material Weakness Repeat
  • 1191277 2025-002
    Material Weakness Repeat
  • 1191278 2025-002
    Material Weakness Repeat
  • 1191279 2025-002
    Material Weakness Repeat
  • 1191280 2025-002
    Material Weakness Repeat
  • 1191281 2025-002
    Material Weakness Repeat
  • 1191282 2025-002
    Material Weakness Repeat
  • 1191283 2025-002
    Material Weakness Repeat
  • 1191284 2025-002
    Material Weakness Repeat
  • 1191285 2025-002
    Material Weakness Repeat
  • 1191286 2025-002
    Material Weakness Repeat
  • 1191287 2025-002
    Material Weakness Repeat
  • 1191288 2025-002
    Material Weakness Repeat
  • 1191289 2025-002
    Material Weakness Repeat
  • 1191290 2025-002
    Material Weakness Repeat
  • 1191291 2025-002
    Material Weakness Repeat
  • 1191292 2025-002
    Material Weakness Repeat
  • 1191293 2025-002
    Material Weakness Repeat
  • 1191294 2025-002
    Material Weakness Repeat
  • 1191295 2025-002
    Material Weakness Repeat
  • 1191296 2025-002
    Material Weakness Repeat
  • 1191297 2025-002
    Material Weakness Repeat
  • 1191298 2025-002
    Material Weakness Repeat
  • 1191299 2025-002
    Material Weakness Repeat
  • 1191300 2025-002
    Material Weakness Repeat
  • 1191301 2025-002
    Material Weakness Repeat
  • 1191302 2025-002
    Material Weakness Repeat
  • 1191303 2025-002
    Material Weakness Repeat
  • 1191304 2025-002
    Material Weakness Repeat
  • 1191305 2025-002
    Material Weakness Repeat
  • 1191306 2025-002
    Material Weakness Repeat
  • 1191307 2025-002
    Material Weakness Repeat
  • 1191308 2025-002
    Material Weakness Repeat
  • 1191309 2025-002
    Material Weakness Repeat
  • 1191310 2025-002
    Material Weakness Repeat
  • 1191311 2025-002
    Material Weakness Repeat
  • 1191312 2025-002
    Material Weakness Repeat
  • 1191313 2025-002
    Material Weakness Repeat
  • 1191314 2025-002
    Material Weakness Repeat
  • 1191315 2025-002
    Material Weakness Repeat
  • 1191316 2025-002
    Material Weakness Repeat
  • 1191317 2025-001
    Material Weakness Repeat
  • 1191318 2025-001
    Material Weakness Repeat
  • 1191319 2025-001
    Material Weakness Repeat
  • 1191320 2025-001
    Material Weakness Repeat
  • 1191321 2025-001
    Material Weakness Repeat
  • 1191322 2025-001
    Material Weakness Repeat
  • 1191323 2025-002
    Material Weakness Repeat
  • 1191324 2025-002
    Material Weakness Repeat
  • 1191325 2025-002
    Material Weakness Repeat
  • 1191326 2025-002
    Material Weakness Repeat
  • 1191327 2025-002
    Material Weakness Repeat
  • 1191328 2025-002
    Material Weakness Repeat
  • 1191329 2025-005
    Material Weakness Repeat
  • 1191330 2025-005
    Material Weakness Repeat
  • 1191331 2025-005
    Material Weakness Repeat
  • 1191332 2025-005
    Material Weakness Repeat
  • 1191333 2025-005
    Material Weakness Repeat
  • 1191334 2025-005
    Material Weakness Repeat
  • 1191335 2025-005
    Material Weakness Repeat
  • 1191336 2025-005
    Material Weakness Repeat
  • 1191337 2025-004
    Material Weakness Repeat
  • 1191338 2025-003
    Material Weakness Repeat
  • 1191339 2025-003
    Material Weakness Repeat
  • 1191340 2025-003
    Material Weakness Repeat
  • 1191341 2025-003
    Material Weakness Repeat
  • 1191342 2025-003
    Material Weakness Repeat
  • 1191343 2025-003
    Material Weakness Repeat
  • 1191344 2025-003
    Material Weakness Repeat
  • 1191345 2025-003
    Material Weakness Repeat
  • 1191346 2025-003
    Material Weakness Repeat
  • 1191347 2025-003
    Material Weakness Repeat
  • 1191348 2025-003
    Material Weakness Repeat
  • 1191349 2025-003
    Material Weakness Repeat
  • 1191350 2025-003
    Material Weakness Repeat
  • 1191351 2025-003
    Material Weakness Repeat
  • 1191352 2025-003
    Material Weakness Repeat
  • 1191353 2025-003
    Material Weakness Repeat
  • 1191354 2025-003
    Material Weakness Repeat
  • 1191355 2025-003
    Material Weakness Repeat
  • 1191356 2025-003
    Material Weakness Repeat
  • 1191357 2025-003
    Material Weakness Repeat
  • 1191358 2025-003
    Material Weakness Repeat
  • 1191359 2025-003
    Material Weakness Repeat
  • 1191360 2025-003
    Material Weakness Repeat
  • 1191361 2025-003
    Material Weakness Repeat
  • 1191362 2025-003
    Material Weakness Repeat
  • 1191363 2025-003
    Material Weakness Repeat
  • 1191364 2025-003
    Material Weakness Repeat
  • 1191365 2025-003
    Material Weakness Repeat
  • 1191366 2025-003
    Material Weakness Repeat
  • 1191367 2025-003
    Material Weakness Repeat
  • 1191368 2025-003
    Material Weakness Repeat
  • 1191369 2025-003
    Material Weakness Repeat
  • 1191370 2025-006
    Material Weakness Repeat
  • 1191371 2025-006
    Material Weakness Repeat
  • 1191372 2025-006
    Material Weakness Repeat
  • 1191373 2025-006
    Material Weakness Repeat
  • 1191375 2025-002
    Material Weakness Repeat
  • 1191376 2025-002
    Material Weakness Repeat
  • 1191377 2025-002
    Material Weakness Repeat
  • 1191378 2025-002
    Material Weakness Repeat
  • 1191379 2025-002
    Material Weakness Repeat
  • 1191380 2025-002
    Material Weakness Repeat
  • 1191381 2025-002
    Material Weakness Repeat
  • 1191382 2025-002
    Material Weakness Repeat
  • 1191383 2025-002
    Material Weakness Repeat
  • 1191384 2025-002
    Material Weakness Repeat
  • 1191385 2025-002
    Material Weakness Repeat
  • 1191386 2025-002
    Material Weakness Repeat
  • 1191387 2025-002
    Material Weakness Repeat
  • 1191388 2025-002
    Material Weakness Repeat
  • 1191389 2025-002
    Material Weakness Repeat
  • 1191390 2025-002
    Material Weakness Repeat
  • 1191391 2025-002
    Material Weakness Repeat
  • 1191392 2025-002
    Material Weakness Repeat
  • 1191393 2025-002
    Material Weakness Repeat
  • 1191394 2025-002
    Material Weakness Repeat
  • 1191395 2025-002
    Material Weakness Repeat
  • 1191396 2025-002
    Material Weakness Repeat
  • 1191397 2025-002
    Material Weakness Repeat
  • 1191398 2025-002
    Material Weakness Repeat
  • 1191399 2025-002
    Material Weakness Repeat
  • 1191400 2025-002
    Material Weakness Repeat
  • 1191401 2025-002
    Material Weakness Repeat
  • 1191402 2025-002
    Material Weakness Repeat
  • 1191403 2025-002
    Material Weakness Repeat
  • 1191404 2025-002
    Material Weakness Repeat
  • 1191405 2025-002
    Material Weakness Repeat
  • 1191406 2025-002
    Material Weakness Repeat
  • 1191407 2025-003
    Material Weakness Repeat
  • 1191408 2025-003
    Material Weakness Repeat
  • 1191409 2025-003
    Material Weakness Repeat
  • 1191410 2025-003
    Material Weakness Repeat
  • 1191411 2025-003
    Material Weakness Repeat
  • 1191412 2025-003
    Material Weakness Repeat
  • 1191413 2025-003
    Material Weakness Repeat
  • 1191414 2025-003
    Material Weakness Repeat
  • 1191415 2025-003
    Material Weakness Repeat
  • 1191416 2025-003
    Material Weakness Repeat
  • 1191417 2025-003
    Material Weakness Repeat
  • 1191418 2025-003
    Material Weakness Repeat
  • 1191419 2025-003
    Material Weakness Repeat
  • 1191420 2025-003
    Material Weakness Repeat
  • 1191421 2025-003
    Material Weakness Repeat
  • 1191422 2025-003
    Material Weakness Repeat
  • 1191423 2025-003
    Material Weakness Repeat
  • 1191424 2025-003
    Material Weakness Repeat
  • 1191425 2025-003
    Material Weakness Repeat
  • 1191426 2025-003
    Material Weakness Repeat
  • 1191427 2025-003
    Material Weakness Repeat
  • 1191428 2025-003
    Material Weakness Repeat
  • 1191429 2025-002
    Material Weakness Repeat
  • 1191430 2025-002
    Material Weakness Repeat
  • 1191431 2025-002
    Material Weakness Repeat
  • 1191432 2025-002
    Material Weakness Repeat
  • 1191433 2025-002
    Material Weakness Repeat
  • 1191434 2025-002
    Material Weakness Repeat
  • 1191435 2025-002
    Material Weakness Repeat
  • 1191436 2025-002
    Material Weakness Repeat
  • 1191437 2025-002
    Material Weakness Repeat
  • 1191438 2025-002
    Material Weakness Repeat
  • 1191439 2025-002
    Material Weakness Repeat
  • 1191440 2025-002
    Material Weakness Repeat
  • 1191441 2025-002
    Material Weakness Repeat
  • 1191442 2025-002
    Material Weakness Repeat
  • 1191443 2025-002
    Material Weakness Repeat
  • 1191444 2025-002
    Material Weakness Repeat
  • 1191445 2025-002
    Material Weakness Repeat
  • 1191446 2025-002
    Material Weakness Repeat
  • 1191447 2025-002
    Material Weakness Repeat
  • 1191448 2025-002
    Material Weakness Repeat
  • 1191449 2025-002
    Material Weakness Repeat
  • 1191450 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 EDUCATION STABILIZATION FUND $304,448
84.325 SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES $250,893
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $171,143
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $143,690
84.268 FEDERAL DIRECT STUDENT LOANS $130,191
10.216 1890 INSTITUTION CAPACITY BUILDING GRANTS $126,500
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $116,095
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $93,240
93.680 MEDICAL STUDENT EDUCATION $72,808
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $69,440
10.902 SOIL AND WATER CONSERVATION $63,203
10.229 EXTENSION COLLABORATIVE ON IMMUNIZATION TEACHING & ENGAGEMENT $58,977
10.523 CENTERS OF EXCELLENCE AT 1890 INSTITUTIONS $55,908
10.216 1894 INSTITUTION CAPACITY BUILDING GRANTS $55,822
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $53,526
10.216 1891 INSTITUTION CAPACITY BUILDING GRANTS $51,857
10.524 SCHOLARSHIPS FOR STUDENTS AT 1890 INSTITUTIONS $50,000
84.063 FEDERAL PELL GRANT PROGRAM $38,843
10.001 AGRICULTURAL RESEARCH BASIC AND APPLIED RESEARCH $38,560
10.216 1892 INSTITUTION CAPACITY BUILDING GRANTS $29,365
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $27,494
10.216 1893 INSTITUTION CAPACITY BUILDING GRANTS $24,786
10.500 COOPERATIVE EXTENSION SERVICE $16,821
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $16,292
10.514 EXPANDED FOOD AND NUTRITION EDUCATION PROGRAM $14,534
10.515 RENEWABLE RESOURCES EXTENSION ACT $13,457
47.083 INTEGRATIVE ACTIVITIES $12,805
84.042 TRIO STUDENT SUPPORT SERVICES $9,594
84.031 HIGHER EDUCATION INSTITUTIONAL AID $8,011
10.216 1895 INSTITUTION CAPACITY BUILDING GRANTS $6,825
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $3,772
10.177 REGIONAL FOOD SYSTEM PARTNERSHIPS $3,491
10.937 PARTNERSHIPS FOR CLIMATE-SMART COMMODITIES $2,529
10.961 SCIENTIFIC COOPERATION AND RESEARCH $2,417
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $2,274
93.788 OPIOID STR $2,258
10.215 SUSTAINABLE AGRICULTURE RESEARCH AND EDUCATION $1,969
10.512 EXTENSION SERVICES AT 1890 COLLEGES AND TUSKEGEE UNIVERSITY, WEST VIRGINIA STATE COLLEGE, AND CENTRAL STATE UNIVERSITY $1,573
10.205 PAYMENTS TO 1890 LAND-GRANT COLLEGES AND TUSKEGEE UNIVERSITY $441
93.433 ACL NATIONAL INSTITUTE ON DISABILITY, INDEPENDENT LIVING, AND REHABILITATION RESEARCH $15
84.033 FEDERAL WORK-STUDY PROGRAM $-1,060
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $-6,006