2025-001: Inaccurate Enrollment Status Reporting- Student Financial Assistance Cluster - (a) Federal Direct Student Loans -ALN # 84.268 - Year Ended December 31, 2025 Criteria: Institutions are required to provide enrollment update responses to the Enrollment Reporting Roster File within fifteen days of receipt (34 CFR 685.309). Condition: Sikich tested thirty-seven files and one student had enrollment status effective dates incorrectly reported to the National Student Loan Data System (NSLDS). This finding is repeated and was reported in the prior year as 2024-001. We consider this finding to be an instance of Noncompliance. Responsible Person: Darren Zhang Corrective Action Plan: This enrollment reporting issue identified for this student occurred in 2025, while the FY2024 audit was still in progress. The FY2024 audit was not completed until September 2025, and the corrective action related to the FY2024 finding was fully implemented on September 30, 2025. Therefore, although this finding relates to the same general area of enrollment status reporting as the prior-year finding, this particular instance occurred before the FY2024 audit was completed and before the related corrective measures were implemented. As stated in the FY2024 Corrective Action Plan, we reviewed the enrollment maintenance schedule and revised our procedures to ensure that enrollment status updates are completed within the required timeframe. The revised procedures were fully implemented beginning with the September 30, 2025 scheduled enrollment update. In addition, we have strengthened our review of enrollment status effective dates to ensure that the dates reported to NSLDS are consistent with our school records. Any discrepancies identified during the review will be corrected promptly. We will also review the NSLDS record and supporting documentation for the student identified in this finding and make any necessary correction to the enrollment status effective date. Implementation Date: 09/30/2025