Finding 1191774 (2025-006)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-29
Audit: 395581

AI Summary

  • Core Issue: Northeastern Illinois University failed to accurately report withdrawal dates for students to the NSLDS, leading to noncompliance with federal enrollment reporting requirements.
  • Impacted Requirements: The university did not update effective enrollment dates retroactively, violating NSLDS guidelines which mandate reporting changes when they first occur.
  • Recommended Follow-Up: Enhance controls over the Roster Verification process and coordinate submission dates with the NSC to ensure timely and accurate reporting of withdrawal dates.

Finding Text

2025-006. FINDING - Noncompliance with Enrollment Reporting Requirements Federal Agency: Department of Education Assistance Listing Numbers: 84.268, 84.063 Program Names: Federal Direct Student Loans, Federal Pell Grant Program Award Numbers: P268K251350 - 2025; P063P241350 - 2025 Questioned Costs: None Northeastern Illinois University (University) did not have adequate procedures and controls in place to ensure that the effective date of students who unofficially withdrew was accurately reported to National Student Loan Data System (NSLDS). CONDITIONS FOUND & CRITERIA: During our testing of the University’s compliance with enrollment reporting requirements for Direct loan programs via the NSLDS (OMB No. 1845-0035), we noted the University did not update program-level and campus-level effective enrollment dates for the students’ appropriate withdrawal date. We noted the following: Two of 25 (8%) of the students originally tested withdrew during the Spring semester; however, they were reported to NSLDS as withdrawn with an effective enrollment change date in the following Fall semester and were not updated retroactively. NSLDS requires that the date the current enrollment status is to be reported when the change was first effective (See 4.4.2 of NSLDS Enrollment Reporting Guide). Ten of 15 (67%) additional students tested as a result of the error withdrew during their respective fall and spring semester; however, they were reported to NSLDS as withdrawn with an effective enrollment at the end of the semester and were not updated retroactively, thus bringing total errors to 12 of 40 students (30%). NSLDS requires that the date the current enrollment status is to be reported when the change was first effective (See 4.4.2 of NSLDS Enrollment Reporting Guide) and can be retroactively reported to reflect the accurate effective date (See 4.4.5 of NSLDS Enrollment Reporting Guide). The sample was not intended to be, and was not, a statistically valid sample. The NSLDS Enrollment Reporting Guide (4.4.5) does speak to continuing education as a way of determination of student’s enrollment status. However, this is only applicable when evaluating the end of the current school year, during the spring and summer semester, with respect to the upcoming school year’s fall semester. CAUSE: University officials stated due to timing issues between the University’s enrollment file certification process and the NSLDS’s roster creation process, the exceptions above were noted. EFFECT: Failure to meet enrollment reporting requirements is noncompliance with federal regulations and could result in loss of loan/grant funding in future years. (Finding Code No. 2025-006, 2024-006) RECOMMENDATION: We recommend the University's implement greater controls and oversight of the University's current Roster Verification process to ensure that a more accurate determination of the last date of attendance for withdrawal determination are reported to NSLDS. UNIVERSITY RESPONSE: The University agrees with the recommendation. To prevent a recurrence of roster timing conflict, the University will coordinate with the NSC to determine the most appropriate submission date for the Unofficial Withdrawal file. Implementing this solution will require the Financial Aid Office to provide the Registrar’s Office with the complete Unofficial Withdrawal file (Last Dates of Attendance included) earlier, as all students on that file are reported to the NSC as actively enrolled students.

Corrective Action Plan

Condition: Northeastern Illinois University (University) did not have adequate procedures and controls in place to ensure student that unofficially withdrew during the semester were accurately reported to the National Student Loan Data System (NSLDS). Planned Corrective Action: Registrar’s office to utilize the financial aid’s last date of attendance report and withdrawal determinations at the end of each semester to back date the effective enrollment reported date for unofficially withdrawn students at the end of each term. Contact person responsible for corrective action: Enrollment Management: Rahshida Walker, Registrar’s Office and Maureen Amos, Financial Aid Office Anticipated Completion Date: 6/30/2026

Categories

Student Financial Aid

Other Findings in this Audit

  • 1191770 2025-008
    Material Weakness Repeat
  • 1191771 2025-008
    Material Weakness Repeat
  • 1191772 2025-007
    Material Weakness Repeat
  • 1191773 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $14.83M
84.268 FEDERAL DIRECT STUDENT LOANS $10.15M
93.397 CANCER CENTERS SUPPORT GRANTS $977,996
84.042 TRIO STUDENT SUPPORT SERVICES $878,378
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $674,943
84.031 HIGHER EDUCATION INSTITUTIONAL AID $662,164
84.044 TRIO TALENT SEARCH $617,359
84.033 FEDERAL WORK-STUDY PROGRAM $487,198
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $416,190
11.028 CONNECTING MINORITY COMMUNITIES PILOT PROGRAM $402,627
84.047 TRIO UPWARD BOUND $398,363
84.217 TRIO MCNAIR POST-BACCALAUREATE ACHIEVEMENT $213,331
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $194,656
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $179,953
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $154,402
84.129 REHABILITATION LONG-TERM TRAINING $144,688
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $109,095
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $85,255
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $62,486
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $58,263
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $55,847
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $25,036
10.223 HISPANIC SERVING INSTITUTIONS EDUCATION GRANTS $18,556
47.050 GEOSCIENCES $10,543
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $9,317
16.835 BODY WORN CAMERA POLICY AND IMPLEMENTATION $8,000
16.525 GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS $2,272
47.074 BIOLOGICAL SCIENCES $867
19.415 PROFESSIONAL AND CULTURAL EXCHANGE PROGRAMS - CITIZEN EXCHANGES $417