Finding 24051 (2022-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29

AI Summary

  • Core Issue: The University is not updating student enrollment records timely and completely, violating federal regulations.
  • Impacted Requirements: Compliance with 34 CFR 685.309(b) requires updates within 15 days of receiving enrollment reports.
  • Recommended Follow-Up: Review and improve policies and procedures for timely and accurate reporting of enrollment rosters.

Finding Text

2022?003 Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021, through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 (b) outlines that upon receipt of the Enrollment report from the Secretary a school must update all information included in the report to the secretary within the manner and format prescribed and within the time frame prescribed by the secretary (15 days). Condition: The University is consistently updating NSLDS records for students in a manual fashion but does not ensure that roster files are updated completely and timely. There were 10 roster distributions tested and subsequent to each distribution a portion but not all of the roster error records were resubmitted within the 10-day requirement of receiving the distribution. During further testing of NSDLS reporting, we did not see a significant rate of late reporting (per 34 CFR 685.309(b)(2)) which indicates that most enrollment information is not being reported appropriately. Questioned costs: Unknown. Context: 10 out of 10 Enrollment Rosters Delivered to Academy during year under audit. Cause: Lack of appropriate policy and procedure in place regarding enrollment roster certifying for the year under audit. Effect: Noncompliance with federal regulations which could lead to untimely reporting of enrollment information to NSLDS. Repeat Finding: Yes ? 2021-004. Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to Enrollment rosters disbursed to the university. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.

Corrective Action Plan

2022-003 NSLDS Enrollment Roster Certification Student Financial Aid Cluster ? Assistance Listing No. 84.268, 84.063, 84.007, 84.033 Auditors? Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to Enrollment rosters disbursed to the university. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The institution began National Student Clearinghouse as a third-party servicer to assist in timely and accurate enrollment reporting in 2021. Due to turnover in the enrollment offices, steps were missed in the enrollment reporting process for the audit year. New procedures were created to follow-up on error files received from National Student Clearinghouse. These files will be reviewed by both the registrar?s office and the financial aid office within 10 days of receipt. This ensures multiple individuals know how to review and correct any data discrepancies to mitigate impact from staff turnover. Name(s) of the contact person(s) responsible for corrective action: Rusty Hassell, Chief Enrollment Officer; Stephen Waers, Chief Academic Officer, Rachal Wortham, Director of Financial Aid Quality and Compliance; Natalie Brown-Motes, Registrar Planned completion date for corrective action plan: Implementation complete April 2023

Categories

Reporting

Other Findings in this Audit

  • 24049 2022-001
    Significant Deficiency Repeat
  • 24050 2022-002
    Material Weakness Repeat
  • 24052 2022-004
    Material Weakness Repeat
  • 24053 2022-002
    Material Weakness Repeat
  • 24054 2022-003
    Material Weakness Repeat
  • 24055 2022-004
    Material Weakness Repeat
  • 24056 2022-002
    Material Weakness Repeat
  • 24057 2022-003
    Material Weakness Repeat
  • 24058 2022-004
    Material Weakness Repeat
  • 24059 2022-002
    Material Weakness Repeat
  • 24060 2022-003
    Material Weakness Repeat
  • 24061 2022-004
    Material Weakness Repeat
  • 600491 2022-001
    Significant Deficiency Repeat
  • 600492 2022-002
    Material Weakness Repeat
  • 600493 2022-003
    Material Weakness Repeat
  • 600494 2022-004
    Material Weakness Repeat
  • 600495 2022-002
    Material Weakness Repeat
  • 600496 2022-003
    Material Weakness Repeat
  • 600497 2022-004
    Material Weakness Repeat
  • 600498 2022-002
    Material Weakness Repeat
  • 600499 2022-003
    Material Weakness Repeat
  • 600500 2022-004
    Material Weakness Repeat
  • 600501 2022-002
    Material Weakness Repeat
  • 600502 2022-003
    Material Weakness Repeat
  • 600503 2022-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $4.61M
84.063 Federal Pell Grant Program $2.25M
84.425 Education Stabilization Fund $1.95M
84.007 Federal Supplemental Educational Opportunity Grants $138,638
84.033 Federal Work-Study Program $18,144