Finding Text
Finding 2025-011 – Special Tests and Provisions: NSLDS Reporting – Noncompliance and Significant Deficiency in Internal Control Over Compliance; Agencies – Department of Education; Assistance Listing Numbers (ALN) – 84.007, 84.033, 84.063 & 84.268; Program Name – Student Financial Assistance Cluster; Award Year / Award Number – N/A; Criteria or Specific Requirement – 34 CFR §685.309 requires institutions to accurately and timely report student enrollment status information to NSLDS, including enrollment status, program information, and effective dates, in accordance with Department of Education requirements and the NSLDS Enrollment Reporting process. Management should maintain controls to ensure enrollment information is reviewed, updated, certified, and reported accurately and timely.; Condition – For 1 item tested, APU did not report the student’s enrollment status to NSLDS within the required timeframe.; Cause – Management did not have sufficient monitoring and review procedures to ensure enrollment status changes were identified, updated, and reported to NSLDS within required timeframes.; Effect or Potential Effect – The University was not in compliance with NSLDS enrollment reporting timeliness requirements for the sample identified.; Questioned Costs - None reported.; Context – During testing of 24 NSLDS enrollment samples, we identified 1 sample for which the student’s graduated status was not reported to NSLDS timely. The degree conferral occurred outside the normal graduation reporting cycle and was not timely reported by the institution to the National Student Clearinghouse, which resulted in inaccurate enrollment status reporting to NSLDS.; Repeat Finding – This is not a repeat finding.; Recommendation – We recommend that the University enhance its procedures over enrollment reporting to ensure students’ enrollment statuses are accurately and timely reported to NSLDS.; Views of Responsible Officials – Management concurs with the finding and is strengthening monitoring procedures to ensure enrollment status changes are reported accurately and timely.