Finding Text
2022 ? 010: NSLDS Reporting Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.063, 84.268 Federal Award Identification Number and Year: P063P212439-2022, P268K222439-2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Material Noncompliance (Modified Opinion) Criteria or specific requirement: Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the NSLDS (OMB No. 1845-0035), although FFEL loans are no longer made or a part of the SFA Cluster, a student may have a FFEL loan from previous years that would require enrollment reporting for that student (Pell, 34 CFR 690.83(b)(2); FFEL, 34 CFR 682.610; Direct Loan, 34 CFR 685.309). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify 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 (NSLDSFAP) website which the financial aid administrator can access for the auditor. The data on the institution?s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information, ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Condition: The University failed to reconcile the enrollment effective date per the institution records and the enrollment effective date per NSLDS. Questioned costs: There are no questioned costs. Context: We noted ten (10) out of forty (40) students selected for testing, where the enrollment effective date per the institution records and the enrollment effective date per NSLDS do not agree. We noted two (2) of forty (40) students where the institutional enrollment effective date does not align to the NSLDS enrollment effective date. We noted eight (8) of forty (40) students where NSLDS was not updated timely for the change of status as identified by institution. We noted one (1) of forty (40) students where no determination date was documented. We noted one (1) of forty (40) students where the program begin date per NSLDS did not agree to the institutional records. Cause: The University?s internal controls failed to detect that the data reported and posted to NSLDS that do not agree to the University?s records. Effect: The University failed to comply with the stated criteria. Repeat Finding: No Recommendation: We recommend that the University update its processes and procedures related to reviewing the information posted to NSLDS to ensure the accuracy of the data. Views of responsible officials: There is no disagreement with the audit finding.