Finding 31025 (2022-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 26192
Organization: National University (CA)
Auditor: Moss Adam LLP

AI Summary

  • Core Issue: NU failed to report enrollment changes for 19 out of 75 sampled students within the required timeframe, leading to inaccurate data in the NSLDS.
  • Impacted Requirements: Compliance with 34 CFR section 685.309(b)(2) regarding timely reporting of student enrollment status changes.
  • Recommended Follow-Up: Establish consistent criteria for reporting queries and conduct regular testing to ensure accurate identification of students who have stopped attending.

Finding Text

FINDING 2022-002 ? Special Tests and Provisions ? Enrollment Reporting: Material Weakness in Internal Control - SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR TABLE/CHART. - Criteria ? 34 CFR section 685.309(b)(2): Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. Condition/context ? A sample of 75 federal aid recipient students were selected from system generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2021-2022 academic year. The enrollment information and withdrawal, address change, or graduation date per NU?s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. Of the 75 students whom had a change in address, graduated, or withdrew, 19 were not reported to the NSLDS within the required timeframe. Of the 75 students, 3 had an incorrect effective date reported to the NSLDS. Cause ? The attendance queries periodically used for change of status purposes were incomplete and failed to identify several students whom had stopped attending class prior to completion of a payment period. Effect ? The NSLDS database did not include accurate information until the point at which it was corrected. This information is utilized by ED, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, billing, and repayment of student loans. Repeat finding ? This is a repeat finding. See 2021-002. Recommendation ? We recommend NU establish consistent and accurate criteria when developing and running report queries to identify students who have stopped attending prior to the end of the payment period. We also recommend testing of the queries at established intervals to ensure they are consistently identifying the appropriate students. Views of responsible officials and planned corrective actions ? In January of 2023, NU updated its NSLDS reporting policies and procedures overseen by Jorge Salas from our registrar team. The Quality Assurance, under Brandy Baker, team began reviewing enrollment reporting on a regular basis in February of 2023 to confirm the reporting process is consistent with the Title IV regulation. In the event that the Quality Assurance review yields inaccurate reporting, the Quality Assurance team will lead the investigation to determine the cause of the inaccurate reporting and will work with the appropriate departments and teams to ensure that any required corrections to process, reporting, reporting code or systems is rectified. NU reviewed and confirmed that the revised reporting logic would accurately report enrollment statuses, effective dates, and locations.

Corrective Action Plan

FINDING 2022-002 ? Special Tests and Provisions ? Enrollment Reporting: Material Weakness in Internal Control Condition/Context: A sample of 75 federal aid recipient students were selected from system generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2021-2022 academic year. Of the 75 students who had a change in address, graduated, or withdrew, 19 were not reported to the NSLDS within the required timeframe. Of the 75 students, 3 had an incorrect effective date reported to the NSLDS. Cause: The attendance queries periodically used for change of status purposes were incomplete and failed to identify several students who had stopped attending class prior to completion of a payment period. Corrective action plan: In January of 2023, NU updated its NSLDS reporting policies and procedures overseen by Jorge Salas from our registrar team. The Quality Assurance, under Brandy Baker, team began reviewing enrollment reporting on a regular basis in February of 2023 to confirm the reporting process is consistent with the Title IV regulation. In the event that the Quality Assurance review yields inaccurate reporting, the Quality Assurance team will lead the investigation to determine the cause of the inaccurate reporting and will work with the appropriate departments and teams to ensure that any required corrections to process, reporting, reporting code or systems is rectified. NU reviewed and confirmed that the revised reporting logic would accurately report enrollment statuses, effective dates, and locations.

Categories

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

Other Findings in this Audit

  • 31016 2022-001
    Material Weakness Repeat
  • 31017 2022-003
    Significant Deficiency Repeat
  • 31018 2022-001
    Material Weakness Repeat
  • 31019 2022-003
    Significant Deficiency Repeat
  • 31020 2022-001
    Material Weakness Repeat
  • 31021 2022-003
    Significant Deficiency Repeat
  • 31022 2022-001
    Material Weakness Repeat
  • 31023 2022-003
    Significant Deficiency Repeat
  • 31024 2022-001
    Material Weakness Repeat
  • 31026 2022-003
    Significant Deficiency Repeat
  • 31027 2022-001
    Material Weakness Repeat
  • 31028 2022-003
    Significant Deficiency Repeat
  • 31029 2022-004
    Material Weakness Repeat
  • 31030 2022-004
    Material Weakness Repeat
  • 607458 2022-001
    Material Weakness Repeat
  • 607459 2022-003
    Significant Deficiency Repeat
  • 607460 2022-001
    Material Weakness Repeat
  • 607461 2022-003
    Significant Deficiency Repeat
  • 607462 2022-001
    Material Weakness Repeat
  • 607463 2022-003
    Significant Deficiency Repeat
  • 607464 2022-001
    Material Weakness Repeat
  • 607465 2022-003
    Significant Deficiency Repeat
  • 607466 2022-001
    Material Weakness Repeat
  • 607467 2022-002
    Material Weakness Repeat
  • 607468 2022-003
    Significant Deficiency Repeat
  • 607469 2022-001
    Material Weakness Repeat
  • 607470 2022-003
    Significant Deficiency Repeat
  • 607471 2022-004
    Material Weakness Repeat
  • 607472 2022-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $152.59M
84.425 Covid-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund (heerf) Institutional Portion $15.88M
84.063 Federal Pell Grant Program $13.00M
84.425 Covid-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund (heerf) - Student Portion $7.26M
84.379 Teacher Education Assistance for College and Higher Education (teach) Grants $3.92M
84.038 Federal Perkins Loan Program $2.60M
84.007 Federal Supplemental Educational Opportunity Grants Program $319,204
93.359 Nurse Education, Practice Quality and Retention Grants $164,296
47.070 Computer and Information Science and Engineering $64,060
12.902 Information Security Grants $55,291
47.076 Education and Human Resources $52,076
84.336 Teacher Quality Partnership Grants $48,729
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $29,720
47.074 Biological Sciences $25,224
93.124 Nurse Anesthetist Traineeships $20,860
84.033 Federal Work Study Program $7,704
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $173