Finding 1223560 (2025-001)

Material Weakness Repeat Finding
Requirement
CELN
Questioned Costs
-
Year
2025
Accepted
2026-07-13
Audit: 406965
Organization: Aultman Health Foundation (OH)

AI Summary

  • Core Issue: The College failed to report student information to NSLDS accurately and on time.
  • Impacted Requirements: Institutions must certify student enrollment statuses every 60 days as per federal guidelines.
  • Recommended Follow-Up: Management should enhance internal controls for NSLDS reporting to ensure compliance.

Finding Text

2025 – 001 Reporting Student Information to National Student Loan Data System (NSLDS) Federal Agencies: United States Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.SFA Award Period: 01/01/25-12/31/25 Type of Finding: Material Weakness in Internal Controls Over Compliance Criteria or Specific Requirement: The Student Financial Assistance cluster requires that institutions review, update, and certify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access website. At a minimum, institutions are required to certify enrollment every 60 days. Condition: The College did not report information to NSLDS in a timely and accurate manner for certain students attending the College. Questioned Costs: N/A Cause: The College did not have proper internal control procedures in place over NSLDS reporting. Effects: NSLDS database was not updated timely or accurately for all students enrolled at the College. Repeat Finding: Not a repeat finding. Recommendation: Management should review and update internal control processes related to NSLDS reporting. Views of Responsible Officials: Management agrees and has a plan to correct the finding.

Corrective Action Plan

2025-001 Student Financial Assistance Cluster – Assistance Listing No. 84.SFA Condition: The College did not report information to NSLDS in a timely manner, enrollment was not being certified every 60 days, and information being reported was inaccurate. Recommendation: Management should review and update internal control processes over NSLDS reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The college’s financial aid team has scheduled time for NSLDS reporting until the National Student Clearinghouse reporting has been confirmed by the Department of Education. Name(s) of the contact person(s) responsible for corrective action: Wendy Davis Planned completion date for corrective action plan: 06/26/2026

Categories

Student Financial Aid Material Weakness Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1223561 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $1.50M
84.063 FEDERAL PELL GRANT PROGRAM $1.01M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $295,870
16.575 CRIME VICTIM ASSISTANCE $82,075
84.033 FEDERAL WORK-STUDY PROGRAM $21,167
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $14,599