Finding 369276 (2021-019)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2021
Accepted
2024-02-15
Audit: 290538
Organization: Saint Augustine's University (NC)
Auditor: Bdo USA PC

AI Summary

  • Core Issue: The University failed to report student enrollment status changes to NSLDS on time, impacting compliance with federal requirements.
  • Impacted Requirements: Timely reporting of enrollment changes for Pell and Direct Loan programs, including correcting errors within specified timeframes.
  • Recommended Follow-Up: Strengthen internal controls and ensure all staff are trained on compliance to prevent future reporting delays.

Finding Text

Program Information: Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loan Program (ALN 84.268) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): N. Special Tests and Provisions – Enrollment Reporting – Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan (“FFEL”) loan programs via the National Student Loan Data System (“NSLDS”) (OMB No. 1845-0035). Although FFEL loans are no longer made or a part of the Student Financial Assistance 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). 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. 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,” each with separate record types requiring accurate reporting. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) (OMB No. 1845-0002) mailboxes sent by ED via NSLDS. After the institution submits the Enrollment Reporting roster to NSLDS, NSLDS evaluates the Enrollment Reporting roster and provides the institution an Error/Acknowledgement file. If errors are identified, institutions have 10 days to correct the errors and resubmit to NSLDS. Condition: For certain students selected for testing who graduated or withdrew during the year, the University did not submit status change notification or failed to submit timely notification to the NSLDS website. Additionally, the University’s fiscal year SCHER1 report, included multiple instances in which error records were not corrected within the required timeframe. Cause: Lack of internal controls and administrative oversight. Effect or Potential Effect: The University is not in compliance with enrollment reporting requirements. Failure to promptly report accurate and timely changes in enrollment status may adversely impact the repayment status for student loan borrowers. Questioned Costs: None. Context: We noted the following exceptions: • For 9 of 60 campus level records tested, the University failed to notify NSLDS of the change in student enrollment. • For 51 of 60 campus level records tested, the University did not certify the enrollment status within the required timeframe. • For 10 of 60 program level records tested, the University failed to report the enrollment change to NSLDS. • For 50 of 60 program level records tested, the University did not certify the enrollment status within the required timeframe. Additionally, error records identified in Error/Acknowledgment files were not corrected within the required timeframe, resulting in multiple errors during the 2021 fiscal year. Repeat Finding: This is a repeat finding from prior year. This was reported as Finding 2020-011 in the prior year schedule of findings and questioned costs. Recommendation: We recommend that the University follow its internal controls, policies and procedures over the applicable compliance requirements of the Enrollment Reporting requirement to ensure that all status changes are submitted to the NSLDS website within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: Enrollment reporting is required for all schools participating in Title IV aid programs. Schools are required to certify enrollment for all students included on their roster files. SAU was without a Registrar during the 2019-2020 award year however, in August 2020 this position was filled. In addition more staff was hired to assist in these reporting functions. The Registrar had to submit the missing reports before submitting new ones. This backlog led to late status changes being reported. Primarily, the University implemented a comprehensive ERP software tool, Ellucian Colleague in FY2021 and FY2022 and hired more staff. The built-in internal control structure which includes access to enrollment reports and data coupled with a complete reconciliation process with the Office of Financial Aid, Office of the Registrar and Student Accounts will prevent this from recurring. Professional development is encouraged for the University’s staff to stay current on compliance, regulatory and legal guidelines and adopt industry best practices.

Corrective Action Plan

Name of Responsible Individual: Rita Archer, University Registrar, Office of the Registrar Corrective Action: Enrollment reporting is required for all schools participating in Title IV aid programs. Schools are required to certify enrollment for all students included on their roster files. SAU was without a Registrar during the 2019-2020 award year however, in August 2020 this position was filled. In addition more staff was hired to assist in these reporting functions. The Registrar had to submit the missing reports before submitting new ones. This backlog led to late status changes being reported. Primarily, the University implemented a comprehensive ERP software tool, Ellucian Colleague in FY2021 and FY2022 and hired more staff. The built-in internal control structure which includes access to enrollment reports and data coupled with a complete reconciliation process with the Office of Financial Aid, Office of the Registrar and Student Accounts will prevent this from recurring. Professional development is encouraged for the University’s staff to stay current on compliance, regulatory and legal guidelines and adopt industry best practices. Anticipated Completion Date: December 31, 2023

Categories

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

Other Findings in this Audit

  • 369244 2021-015
    Material Weakness
  • 369245 2021-016
    Material Weakness
  • 369246 2021-017
    Material Weakness Repeat
  • 369247 2021-021
    Material Weakness Repeat
  • 369248 2021-025
    Material Weakness Repeat
  • 369249 2021-015
    Material Weakness
  • 369250 2021-016
    Material Weakness
  • 369251 2021-017
    Material Weakness Repeat
  • 369252 2021-026
    Material Weakness Repeat
  • 369253 2021-027
    Material Weakness Repeat
  • 369254 2021-015
    Material Weakness
  • 369255 2021-016
    Material Weakness
  • 369256 2021-017
    Material Weakness Repeat
  • 369257 2021-018
    Material Weakness Repeat
  • 369258 2021-021
    Material Weakness Repeat
  • 369259 2021-025
    Material Weakness Repeat
  • 369260 2021-015
    Material Weakness
  • 369261 2021-016
    Material Weakness
  • 369262 2021-017
    Material Weakness Repeat
  • 369263 2021-026
    Material Weakness Repeat
  • 369264 2021-015
    Material Weakness
  • 369265 2021-016
    Material Weakness
  • 369266 2021-017
    Material Weakness Repeat
  • 369267 2021-026
    Material Weakness Repeat
  • 369268 2021-015
    Material Weakness
  • 369269 2021-016
    Material Weakness
  • 369270 2021-017
    Material Weakness Repeat
  • 369271 2021-026
    Material Weakness Repeat
  • 369272 2021-015
    Material Weakness
  • 369273 2021-016
    Material Weakness
  • 369274 2021-017
    Material Weakness Repeat
  • 369275 2021-018
    Material Weakness Repeat
  • 369277 2021-021
    Material Weakness Repeat
  • 369278 2021-024
    Material Weakness Repeat
  • 369279 2021-025
    Material Weakness Repeat
  • 369280 2021-015
    Material Weakness
  • 369281 2021-016
    Material Weakness
  • 369282 2021-017
    Material Weakness Repeat
  • 369283 2021-018
    Material Weakness Repeat
  • 369284 2021-019
    Material Weakness Repeat
  • 369285 2021-020
    - Repeat
  • 369286 2021-021
    Material Weakness Repeat
  • 369287 2021-022
    Material Weakness Repeat
  • 369288 2021-023
    Material Weakness Repeat
  • 369289 2021-024
    Material Weakness Repeat
  • 369290 2021-025
    - Repeat
  • 369291 2021-015
    Material Weakness
  • 369292 2021-016
    Material Weakness
  • 369293 2021-017
    Material Weakness Repeat
  • 369294 2021-026
    Material Weakness Repeat
  • 369295 2021-015
    Material Weakness
  • 369296 2021-016
    Material Weakness
  • 369297 2021-017
    Material Weakness Repeat
  • 369298 2021-026
    Material Weakness Repeat
  • 369299 2021-015
    Material Weakness
  • 369300 2021-016
    Material Weakness
  • 369301 2021-017
    Material Weakness Repeat
  • 369302 2021-026
    Material Weakness Repeat
  • 369303 2021-015
    Material Weakness
  • 369304 2021-016
    Material Weakness
  • 369305 2021-017
    Material Weakness Repeat
  • 369306 2021-026
    Material Weakness Repeat
  • 945686 2021-015
    Material Weakness
  • 945687 2021-016
    Material Weakness
  • 945688 2021-017
    Material Weakness Repeat
  • 945689 2021-021
    Material Weakness Repeat
  • 945690 2021-025
    Material Weakness Repeat
  • 945691 2021-015
    Material Weakness
  • 945692 2021-016
    Material Weakness
  • 945693 2021-017
    Material Weakness Repeat
  • 945694 2021-026
    Material Weakness Repeat
  • 945695 2021-027
    Material Weakness Repeat
  • 945696 2021-015
    Material Weakness
  • 945697 2021-016
    Material Weakness
  • 945698 2021-017
    Material Weakness Repeat
  • 945699 2021-018
    Material Weakness Repeat
  • 945700 2021-021
    Material Weakness Repeat
  • 945701 2021-025
    Material Weakness Repeat
  • 945702 2021-015
    Material Weakness
  • 945703 2021-016
    Material Weakness
  • 945704 2021-017
    Material Weakness Repeat
  • 945705 2021-026
    Material Weakness Repeat
  • 945706 2021-015
    Material Weakness
  • 945707 2021-016
    Material Weakness
  • 945708 2021-017
    Material Weakness Repeat
  • 945709 2021-026
    Material Weakness Repeat
  • 945710 2021-015
    Material Weakness
  • 945711 2021-016
    Material Weakness
  • 945712 2021-017
    Material Weakness Repeat
  • 945713 2021-026
    Material Weakness Repeat
  • 945714 2021-015
    Material Weakness
  • 945715 2021-016
    Material Weakness
  • 945716 2021-017
    Material Weakness Repeat
  • 945717 2021-018
    Material Weakness Repeat
  • 945718 2021-019
    Material Weakness Repeat
  • 945719 2021-021
    Material Weakness Repeat
  • 945720 2021-024
    Material Weakness Repeat
  • 945721 2021-025
    Material Weakness Repeat
  • 945722 2021-015
    Material Weakness
  • 945723 2021-016
    Material Weakness
  • 945724 2021-017
    Material Weakness Repeat
  • 945725 2021-018
    Material Weakness Repeat
  • 945726 2021-019
    Material Weakness Repeat
  • 945727 2021-020
    - Repeat
  • 945728 2021-021
    Material Weakness Repeat
  • 945729 2021-022
    Material Weakness Repeat
  • 945730 2021-023
    Material Weakness Repeat
  • 945731 2021-024
    Material Weakness Repeat
  • 945732 2021-025
    - Repeat
  • 945733 2021-015
    Material Weakness
  • 945734 2021-016
    Material Weakness
  • 945735 2021-017
    Material Weakness Repeat
  • 945736 2021-026
    Material Weakness Repeat
  • 945737 2021-015
    Material Weakness
  • 945738 2021-016
    Material Weakness
  • 945739 2021-017
    Material Weakness Repeat
  • 945740 2021-026
    Material Weakness Repeat
  • 945741 2021-015
    Material Weakness
  • 945742 2021-016
    Material Weakness
  • 945743 2021-017
    Material Weakness Repeat
  • 945744 2021-026
    Material Weakness Repeat
  • 945745 2021-015
    Material Weakness
  • 945746 2021-016
    Material Weakness
  • 945747 2021-017
    Material Weakness Repeat
  • 945748 2021-026
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $6.63M
84.063 Federal Pell Grant Program $3.76M
84.031 Higher Education_institutional Aid $2.17M
84.425 Education Stabilization Fund $1.78M
84.007 Federal Supplemental Educational Opportunity Grants $1.12M
84.047 Trio_upward Bound $771,898
84.044 Trio_talent Search $552,558
84.033 Federal Work-Study Program $536,970
84.938 Disaster Recovery Assistance for Education $295,188
84.042 Trio_student Support Services $280,096
47.076 Education and Human Resources $51,642
15.904 Historic Preservation Fund Grants-in-Aid $1,450