Finding 1205644 (2025-008)

Material Weakness Repeat Finding
Requirement
CELN
Questioned Costs
-
Year
2025
Accepted
2026-04-01
Audit: 397293
Organization: Tougaloo College (MS)

AI Summary

  • Core Issue: Two out of four students tested were not reported as withdrawn, violating federal enrollment reporting requirements.
  • Impacted Requirements: Compliance with 34 CFR 685.309(b), 682.610(c), and 674.33(j) for timely withdrawal status reporting.
  • Recommended Follow-Up: Ensure all enrollment status changes are reported promptly and implement a secondary review process to verify accuracy before submission to NSLDS.

Finding Text

Finding 2025-008 - U.S. Department of Education (ED), Student Financial Assistance Programs - NSLDS Enrollment (material weakness): Information on the federal program – Federal Pell Grant Program, FAL No. 84.063, June 30, 2025; Federal Supplemental Opportunity Grant Program, FAL No. 84.007, June 30, 2025; Federal Work-Study Program, FAL No. 84.033, June 30, 2025; Federal Direct Student Loan Program, FAL No. 84.268, June 30, 2025; Federal Teacher Education Assistance for College (TEACH), FAL No. 84.379, June 30, 2025 Criteria – The withdrawal status must be verified for withdrawn students. NSLDS Enrollment Maintenance 34 CFR 685.309(b), 682.610(c), 674.33(j). Condition – We observed that two (2) of the four (4) students tested were not in compliance with Enrollment Reporting. One (1) of the students did not have the withdrawn status reported. Cause – Timely reporting of withdrawn students is required throughout the award year. Effect – Not reporting withdrawal statuses timely affects the repayment of student loans. Questioned Costs – Unknown. Perspective – This is considered a systemic problem given the two (2) exceptions noted. Repeat Finding – No. Auditor's Recommendation – The institution must provide the NSLDS enrollment information for withdrawn students for the academic year and ensure enrollment status changes are reported within the regulatory timeline. Management’s Response – Management concurs with Finding 2025-008 related to NSLDS Enrollment Reporting for withdrawn students. The institution acknowledges that one (1) withdrawn student was not reported timely to NSLDS during the period tested, resulting in two (2) of the four (4) students reviewed not being in full compliance with federal enrollment reporting requirements under 34 CFR 685.309(b), 682.610(c), and 674.33(j). Upon identification of the issue, the institution conducted a review of enrollment reporting processes to confirm the nature of the error. Management determined that the exception resulted from a breakdown in communication between the Registrar’s Office and the Financial Aid Office regarding withdrawal notifications during the award year. Corrective actions have been initiated and include the following: • All previously unreported or incorrectly reported withdrawal statuses for the academic year have been reviewed and submitted to NSLDS. • Enrollment reporting procedures have been updated to formalize coordination between the Registrar’s Office and Financial Aid to ensure timely identification and reporting of enrollment status changes. • A secondary review process has been implemented prior to NSLDS submission to verify withdrawn student statuses. • Staff responsible for enrollment reporting have received refresher training on NSLDS requirements and regulatory timelines. Management expects these corrective actions to strengthen internal controls over enrollment reporting and ensure compliance with federal regulations moving forward. View of Responsible Officials – The College agrees with the finding. Responsible officials acknowledge the seriousness of this finding and recognize that timely and accurate NSLDS enrollment reporting is critical to the integrity of Title IV programs and the proper administration of student loan repayment obligations. The institution is committed to maintaining compliance with all federal student aid requirements and agrees that this issue represents a control weakness that required immediate attention. While the error affected a limited number of students, officials understand the potential systemic implications and have taken corrective measures accordingly. Responsible officials will continue to monitor enrollment reporting through periodic reconciliations and management oversight to ensure all enrollment status changes—including withdrawals—are reported accurately and within the prescribed regulatory timeframe. Management believes the corrective actions implemented will prevent recurrence of this issue and demonstrate the institution’s commitment to compliance and accountability.

Corrective Action Plan

"U.S. Department of Education (ED), Student Financial Assistance Programs - NSLDS Enrollment (material weakness): Management Response and Corrective Action Plan The Office of the Vice President for Enrollment Management and Student Services concur with this finding. Responsible officials acknowledge the seriousness of this finding and recognize that timely and accurate NSLDS enrollment reporting is critical to the integrity of Title IV programs and the proper administration of student loan repayment obligations. The institution is committed to maintaining compliance with all federal student aid requirements and agrees that this issue represents a control weakness that required immediate attention. While the error affected a limited number of students, officials understand the potential systemic implications and have taken corrective measures accordingly. Responsible officials will continue to monitor enrollment reporting through periodic reconciliations and management oversight to ensure all enrollment status changes—including withdrawals—are reported accurately and within the prescribed regulatory timeframe. Management believes the corrective actions implemented will prevent recurrence of this issue and demonstrate the institution’s commitment to compliance and accountability. "

Categories

Student Financial Aid

Other Findings in this Audit

  • 1205605 2025-001
    Material Weakness Repeat
  • 1205606 2025-002
    Material Weakness Repeat
  • 1205607 2025-003
    Material Weakness Repeat
  • 1205608 2025-004
    Material Weakness Repeat
  • 1205609 2025-005
    Material Weakness Repeat
  • 1205610 2025-006
    Material Weakness Repeat
  • 1205611 2025-007
    Material Weakness Repeat
  • 1205612 2025-008
    Material Weakness Repeat
  • 1205613 2025-001
    Material Weakness Repeat
  • 1205614 2025-002
    Material Weakness Repeat
  • 1205615 2025-003
    Material Weakness Repeat
  • 1205616 2025-004
    Material Weakness Repeat
  • 1205617 2025-005
    Material Weakness Repeat
  • 1205618 2025-006
    Material Weakness Repeat
  • 1205619 2025-007
    Material Weakness Repeat
  • 1205620 2025-008
    Material Weakness Repeat
  • 1205621 2025-001
    Material Weakness Repeat
  • 1205622 2025-002
    Material Weakness Repeat
  • 1205623 2025-003
    Material Weakness Repeat
  • 1205624 2025-004
    Material Weakness Repeat
  • 1205625 2025-005
    Material Weakness Repeat
  • 1205626 2025-006
    Material Weakness Repeat
  • 1205627 2025-007
    Material Weakness Repeat
  • 1205628 2025-008
    Material Weakness Repeat
  • 1205629 2025-001
    Material Weakness Repeat
  • 1205630 2025-002
    Material Weakness Repeat
  • 1205631 2025-003
    Material Weakness Repeat
  • 1205632 2025-004
    Material Weakness Repeat
  • 1205633 2025-005
    Material Weakness Repeat
  • 1205634 2025-006
    Material Weakness Repeat
  • 1205635 2025-007
    Material Weakness Repeat
  • 1205636 2025-008
    Material Weakness Repeat
  • 1205637 2025-001
    Material Weakness Repeat
  • 1205638 2025-002
    Material Weakness Repeat
  • 1205639 2025-003
    Material Weakness Repeat
  • 1205640 2025-004
    Material Weakness Repeat
  • 1205641 2025-005
    Material Weakness Repeat
  • 1205642 2025-006
    Material Weakness Repeat
  • 1205643 2025-007
    Material Weakness Repeat
  • 1205645 2025-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $5.08M
84.063 FEDERAL PELL GRANT PROGRAM $3.18M
93.837 CARDIOVASCULAR DISEASES RESEARCH $1.25M
93.926 HEALTHY START INITIATIVE $1.11M
84.031 HIGHER EDUCATION_INSTITUTIONAL AID $883,162
84.044 TRIO_TALENT SEARCH $622,822
93.110 MATERNAL AND CHILD HEALTH FEDERAL CONSOLIDATED PROGRAMS $404,765
84.047 TRIO_UPWARD BOUND $369,909
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $303,476
84.066 TRIO_EDUCATIONAL OPPORTUNITY CENTERS $260,008
84.033 FEDERAL WORK-STUDY PROGRAM $235,716
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $229,246
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $199,710
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $186,071
90.200 DELTA REGIONAL AUTHORITY $183,663
47.083 INTEGRATIVE ACTIVITIES $129,475
97.061 CENTERS FOR HOMELAND SECURITY $116,874
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $116,436
93.307 MINORITY HEALTH AND HEALTH DISPARITIES RESEARCH $98,160
15.932 PRESERVATION OF HISTORIC STRUCTURES ON THE CAMPUSES OF HISTORICALLY BLACK COLLEGES AND UNIVERSITIES (HBCUS). $71,592
12.750 UNIFORMED SERVICES UNIVERSITY MEDICAL RESEARCH PROJECTS $69,234
16.525 GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS $57,594
93.389 NATIONAL CENTER FOR RESEARCH RESOURCES $47,697
84.184 SAFE AND DRUG-FREE SCHOOLS AND COMMUNITIES_NATIONAL PROGRAMS $47,603
97.008 NON-PROFIT SECURITY PROGRAM $37,400
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $35,834
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $30,268
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $23,639
10.675 URBAN AND COMMUNITY FORESTRY PROGRAM $23,593
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $15,346
93.421 STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATION’S HEALTH $9,891
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $1,121
10.331 GUS SCHUMACHER NUTRITION INCENTIVE PROGRAM $1,032