Finding 1205085 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-31
Audit: 396741
Organization: Mount St. Mary's University (MD)
Auditor: RSM US LLP

AI Summary

  • Core Issue: The University failed to report enrollment status changes to NSLDS on time for 16 out of 40 students tested.
  • Impacted Requirements: This violates CFR Sections 685.309 and 690.83(b)(2), which mandate timely reporting of student status changes.
  • Recommended Follow-Up: Establish a review process to ensure accurate and timely reporting to NSLDS within 60 days of any status change.

Finding Text

Finding 2025-001 – Special Tests— NSLDS Reporting (Significant Deficiency) Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.268 (Federal Direct Student Loans) and No. 84.063 (Federal Pell Grant Program) Federal award year 2024-2025 Criteria: CFR Section 685.309 and 690.83(b)(2) requires the University to notify the National Student Loan Data System (NSLDS) within 30 days of a change in student status or include the change in status in a response to an enrollment reporting rosters within 60 days of the student’s date of determination of withdrawal. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that enrollment status changes are reported timely. Condition: For sixteen out of forty students tested who had enrollment changes at the University, the student’s status effective dates at the campus level and program level were not reported to the NSLDS timely. Cause: The University had turnover in the registrar’s office during the Fall of 2024 resulting in delays in submitting information to NSLDS. Effect or potential effect: The effect of the noncompliance is that NSLDS does not have timely and accurate enrollment information. Questioned costs: None Context: We selected forty students to evaluate reporting of status changes to NSLDS. Out of forty students selected, sixteen student status changes were not reported timely. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: RSM recommends that the University implement a process to review information provided to NSLDS for accuracy in a timely manner such that the NSLDS receives timely information within 60 days of status changes. View of responsible officials: Management agrees with this finding. See corrective action plan.

Corrective Action Plan

Identifying Number: 2025-001 Finding: For sixteen out of forty students tested who had enrollment changes at the University, the student’s status effective dates at the campus level and program level were not reported to the NSLDS timely. Corrective Actions Taken or Planned: We agree with the finding. The delays in reporting were identified beginning in December 2024 with the hire of a new registrar and since that time we have caught up with reporting requirements are now timely. We have also increased our cross-training efforts in the department, training multiple individuals on NSC reporting procedures, in order to ensure that if turnover were to occur again in the future there are other individuals who can perform the required functions. Person(s) Responsible for Corrective Actions: Katie Soter, Registrar Anticipated Completion Date: Completed

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Reporting Significant Deficiency

Other Findings in this Audit

  • 1205084 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $11.74M
84.063 FEDERAL PELL GRANT PROGRAM $4.36M
84.038 FEDERAL PERKINS LOAN PROGRAM $634,380
47.083 INTEGRATIVE ACTIVITIES $545,037
84.033 FEDERAL WORK-STUDY PROGRAM $337,141
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $216,707
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $149,453
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $131,002
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $51,921
84.425 COVID-19: EDUCATION STABILIZATION FUND $11,174
45.164 PROMOTION OF THE HUMANITIES PUBLIC PROGRAMS $548