Finding 1210645 (2024-013)

Material Weakness Repeat Finding
Requirement
CELN
Questioned Costs
-
Year
2024
Accepted
2026-04-28

AI Summary

  • Core Issue: Inaccurate enrollment reporting to NSLDS was identified, with 1 out of 6 students having incorrect data.
  • Impacted Requirements: Compliance with 34 CFR § 685.309(b) and 34 CFR § 690.83 mandates timely and accurate reporting of student enrollment statuses.
  • Recommended Follow-Up: Implement a formal reconciliation process and conduct regular reviews to ensure accurate and timely reporting of student status changes.

Finding Text

Finding 2024-013 - U.S. Department of Education (Title IV Student Financial Aid Programs - Inaccurate Enrollment Reporting to the National Student Loan Data System (NSLDS) (material weakness) Information on the federal program: Federal Direct Student Loans, FAL No. 84.268, June 30, 2024; Federal Pell Grant Program, FAL No. 84. 063, June 30, 2024; Federal Supplemental Educational Opportunity Grant, FAL No. 84.007, June 30, 2024; Federal Work-Study Program, FAL No. 84.033, June 30, 2024. Criteria – Per 34 CFR § 685.309(b) and 34 CFR § 690.83, institutions are required to report accurate and timely student enrollment information to National Student Loan Data System (NSLDS). The enrollment information must reflect each student’s current enrollment status and must be submitted within 60 days of any change in student status or in accordance with the schedule established by the U.S. Department of Education. Condition – During testing of enrollment reporting, we noted that one (1) out of six (6) sampled students had inaccurate enrollment information reported to the National Student Loan Data System (NSLDS). Enrollment status for the student was not updated correctly or timely in accordance with federal reporting requirements. Cause – It appears that the exception occurred because the University did not have adequate monitoring procedures in place to ensure compliance for updating and reconciling enrollment changes between the registrar’s system and the NSLDS submission system. Effect - Failure to accurately and timely report student enrollment statuses can result in incorrect loan deferment or grace period tracking for affected borrowers, potential early loan repayment obligations for students who are no longer enrolled, and findings in federal program reviews or compliance audits. There are also an increased risk of administrative capability concerns under 34 CFR § 668.16. Questioned Costs - $0 Perspective – Accurate enrollment reporting is critical because it directly affects borrowers’ repayment obligations and loan servicing timelines. Although only 1 of 6 students tested had an inaccurate record, this represents a material process weakness due to the high sensitivity and federal reliance on accurate enrollment data. The Department of Education treats even single enrollment reporting failures as significant because they disproportionately impact borrower rights and federal loan servicing. Repeat Finding - No Auditor’s Recommendation - The University should establish a formal reconciliation process to verify all student status changes are reported timely as well as conduct periodic reviews to ensure the accuracy of student status data. Management’s Response – Management has added secondary review and implemented periodic internal monitoring. View of Responsible Officials – Management agrees with the finding and acknowledges that student enrollment information was not consistently reported accurately and timely to NSLDS in accordance with federal reporting requirements.

Corrective Action Plan

Federal Program/ Assistance Listing Number (ALN) 84.268, 84.063, 84.007, 84.033 Finding Reference Number 2024-013 1. Finding Summary The auditor determined that the institution did not consistently report accurate and timely student enrollment information to NSLDS in accordance with federal requirements. As a result, the institution could not demonstrate full compliance with enrollment reporting regulations, increasing the risk of incorrect loan status reporting and potential impacts to borrower eligibility and repayment. 2. Management's Position Management agrees with the finding. Management Explanation Management agrees with the finding and acknowledges that student enrollment information was not consistently reported accurately and timely to NSLDS in accordance with federal reporting requirements. 3. Root Cause Analysis The root cause of this finding resulted from inadequate monitoring procedures to ensure timely and accurate updates and reconciliation of enrollment status changes between the Registrar's system and the NSLDS reporting system. 4. Corrective Action(s) Management has added secondary review and implemented periodic internal monitoring. Description of Corrective Actions The institution has implemented a supervisory or secondary review to verify the accuracy and timeliness of enrollment status updates prior to submission to NSLDS. In addition, periodic internal monitoring and quality assurance reviews have been established to ensure ongoing compliance and timely reconciliation of enrollment changes between institutional systems and NSLDS. 5. Risk Mitigation (Required - Even if Disagreeing) These corrective actions reduce the risk of inaccurate or untimely NSLDS reporting by strengthening oversight and ensuring enrollment changes are reviewed and reconciled before submission. Ongoing monitoring and quality assurance reviews further mitigate compliance risk and support sustained adherence to federal enrollment reporting requirements. 6. Responsible Party • Office/Department: Office of the Registrar • Title of Responsible Official: Registrar • Name (optional): ____________ _ 7. Implementation Timeline • Corrective action implemented: Yes (No) • If not fully implemented, expected completion date: June 30, 2026 8. Status of Corrective Action (For Prior-Year or Repeat Findings) Fully implemented Partially implemented (Not yet implemented) Evidence of Implementation In progress, evidence is not yet available. 9. Monitoring and Sustainability Management will conduct ongoing supervisory review and periodic internal monitoring to ensure enrollment status changes are accurately updated and reported to NSLDS in a timely manner. Continued reconciliation between the Registrar's system and NSLDS, along with sustained quality assurance reviews, will support long-term compliance and prompt identification of any reporting discrepancies.

Categories

Student Financial Aid

Other Findings in this Audit

  • 1210606 2024-004
    Material Weakness Repeat
  • 1210607 2024-004
    Material Weakness Repeat
  • 1210608 2024-004
    Material Weakness Repeat
  • 1210609 2024-004
    Material Weakness Repeat
  • 1210610 2024-005
    Material Weakness Repeat
  • 1210611 2024-005
    Material Weakness Repeat
  • 1210612 2024-005
    Material Weakness Repeat
  • 1210613 2024-005
    Material Weakness Repeat
  • 1210614 2024-006
    Material Weakness Repeat
  • 1210615 2024-006
    Material Weakness Repeat
  • 1210616 2024-006
    Material Weakness Repeat
  • 1210617 2024-006
    Material Weakness Repeat
  • 1210618 2024-007
    Material Weakness Repeat
  • 1210619 2024-007
    Material Weakness Repeat
  • 1210620 2024-007
    Material Weakness Repeat
  • 1210621 2024-007
    Material Weakness Repeat
  • 1210622 2024-008
    Material Weakness Repeat
  • 1210623 2024-008
    Material Weakness Repeat
  • 1210624 2024-008
    Material Weakness Repeat
  • 1210625 2024-008
    Material Weakness Repeat
  • 1210626 2024-009
    Material Weakness Repeat
  • 1210627 2024-009
    Material Weakness Repeat
  • 1210628 2024-009
    Material Weakness Repeat
  • 1210629 2024-009
    Material Weakness Repeat
  • 1210630 2024-010
    Material Weakness Repeat
  • 1210631 2024-010
    Material Weakness Repeat
  • 1210632 2024-010
    Material Weakness Repeat
  • 1210633 2024-010
    Material Weakness Repeat
  • 1210634 2024-011
    Material Weakness Repeat
  • 1210635 2024-011
    Material Weakness Repeat
  • 1210636 2024-011
    Material Weakness Repeat
  • 1210637 2024-011
    Material Weakness Repeat
  • 1210638 2024-012
    Material Weakness Repeat
  • 1210639 2024-012
    Material Weakness Repeat
  • 1210640 2024-012
    Material Weakness Repeat
  • 1210641 2024-012
    Material Weakness Repeat
  • 1210642 2024-013
    Material Weakness Repeat
  • 1210643 2024-013
    Material Weakness Repeat
  • 1210644 2024-013
    Material Weakness Repeat
  • 1210646 2024-014
    Material Weakness Repeat
  • 1210647 2024-014
    Material Weakness Repeat
  • 1210648 2024-014
    Material Weakness Repeat
  • 1210649 2024-014
    Material Weakness Repeat
  • 1210650 2024-015
    Material Weakness Repeat
  • 1210651 2024-015
    Material Weakness Repeat
  • 1210652 2024-015
    Material Weakness Repeat
  • 1210653 2024-015
    Material Weakness Repeat
  • 1210654 2024-016
    Material Weakness Repeat
  • 1210655 2024-016
    Material Weakness Repeat
  • 1210656 2024-016
    Material Weakness Repeat
  • 1210657 2024-016
    Material Weakness Repeat
  • 1210658 2024-017
    Material Weakness Repeat
  • 1210659 2024-017
    Material Weakness Repeat
  • 1210660 2024-017
    Material Weakness Repeat
  • 1210661 2024-017
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $4.86M
84.063 FEDERAL PELL GRANT PROGRAM $3.98M
11.028 CONNECTING MINORITY COMMUNITIES PILOT PROGRAM $1.28M
84.031 HIGHER EDUCATION_INSTITUTIONAL AID $640,518
93.658 FOSTER CARE_TITLE IV-E $222,374
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $146,410
84.184 SAFE AND DRUG-FREE SCHOOLS AND COMMUNITIES_NATIONAL PROGRAMS $97,937
47.076 EDUCATION AND HUMAN RESOURCES $49,977
93.307 MINORITY HEALTH AND HEALTH DISPARITIES RESEARCH $34,071
84.033 FEDERAL WORK-STUDY PROGRAM $21,362
12.903 GENCYBER GRANTS PROGRAM $16,783
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $15,000
47.083 INTEGRATIVE ACTIVITIES $3,631