FAC Explorer

Finding 3696 (2023-002)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-12-08
Audit: 5837
Organization: Lincoln University (MO)
Auditor: Forvis LLP

AI Summary

  • Core Issue: 42 out of 480 enrollment status changes were either not reported or incorrectly reported to NSLDS.
  • Impacted Requirements: Compliance with 34 CFR Sections 690.83 (b)(2) and 685.309 regarding timely and accurate enrollment reporting.
  • Recommended Follow-up: The Registrar’s Office should enhance processes and controls for enrollment reporting to prevent future issues.

Finding Text

Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309" Condition – Out of 480 attributes tested, there were 42 enrollment status changes during the year that were not communicated to the National Student Loan Data System (NSLDS) or were incorrectly reported. Questioned costs – None Context – Out of a population of 1,013 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. Seven student enrollment changes were not reported to NSLDS timely. One student enrollment change was not reported with the correct effective date. Twenty nine student program lengths, program begin dates, or program enrollment dates were incorrectly reported. Five address changes were incorrectly reported." Effect – NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients." Cause – The Registrar’s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely." Identification as a Repeat Finding - Repeat finding, 2022-001 Recommendation – The Registrar’s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding."

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Actions – The Registrar's Office reports student enrollment status to the National Student Clearinghouse according to the predetermined reporting schedule based on our census dates. The University opened a case with the Clearinghouse's audit resource department to gather information on what may have led to reporting delays. The Clearinghouse has indicated there was an NSLDS outage between July 2022 and March 2023 which could have resulted in several delays, such as those noted in the audit. If future NSLDS outages are anticipated or known, the Registrar's Office will adjust our reporting practices accordingly. The Registrar's Office has created and made available a procedural guide to running and submitting reports to make sure program length and other data submitted is accurate.

Categories

Student Financial Aid Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions

Other Findings in this Audit

  • 3697 2023-003
    Significant Deficiency
  • 3698 2023-004
    Significant Deficiency
  • 3699 2023-002
    Significant Deficiency Repeat
  • 3700 2023-003
    Significant Deficiency
  • 3701 2023-004
    Significant Deficiency
  • 580138 2023-002
    Significant Deficiency Repeat
  • 580139 2023-003
    Significant Deficiency
  • 580140 2023-004
    Significant Deficiency
  • 580141 2023-002
    Significant Deficiency Repeat
  • 580142 2023-003
    Significant Deficiency
  • 580143 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $7.44M
84.063 Federal Pell Grant Program $4.57M
10.205 Payments to 1890 Land-Grant Colleges and Tuskegee University $2.74M
10.512 Agriculture Extension at 1890 Land-Grant Institutions $2.25M
84.031 Higher Education_institutional Aid $1.88M
11.028 Connecting Minority Communities Pilot Program $843,314
84.002 Adult Education - Basic Grants to States $425,761
10.524 Scholarships for Students at 1890 Institutions (b) $379,784
84.033 Federal Work-Study Program $274,065
10.229 Extension Collaborative on Immunization Teaching & Engagement $192,485
47.041 Engineering $187,773
10.500 Cooperative Extension Service $163,910
10.311 Beginning Farmer and Rancher Development Program $147,616
93.137 Community Programs to Improve Minority Health Grant Program $140,614
10.937 Partnerships for Climate-Smart Commodities $133,969
10.303 Integrated Programs $113,907
10.514 Expanded Food and Nutrition Education Program $101,782
84.007 Federal Supplemental Educational Opportunity Grants $96,994
47.070 Computer and Information Science and Engineering $72,967
10.307 Organic Agriculture Research and Extension Initiative $71,375
10.202 Cooperative Forestry Research $65,820
59.037 Small Business Development Centers $62,793
10.309 Specialty Crop Research Initiative $61,509
10.216 1890 Institution Capacity Building Grants $56,924
93.569 Community Services Block Grant $55,608
10.025 Plant and Animal Disease, Pest Control, and Animal Care $35,170
81.049 Office of Science Financial Assistance Program $26,423
10.210 Higher Education Ð Graduate Fellowships Grant Program $25,507
66.460 Nonpoint Source Implementation Grants $23,574
47.076 Education and Human Resources $23,431
47.074 Biological Sciences $21,083
12.630 Basic, Applied, and Advanced Research in Science and Engineering $19,365
10.515 Renewable Resources Extension Act and National Focus Fund Projects $17,909
10.215 Sustainable Agriculture Research and Education $17,678
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $15,462
10.520 Agriculture Risk Management Education Partnerships Competitive Grants Program $13,824
10.523 Centers of Excellence at 1890 Institutions (b) $13,206
10.310 Agriculture and Food Research Initiative (afri) $12,401
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $11,677
10.902 Soil and Water Conservation $9,799
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $8,792
43.008 Education $8,096
84.425 Education Stabilization Fund $7,336
10.329 Crop Protection and Pest Management Competitive Grants Program $6,743
10.170 Specialty Crop Block Grant Program - Farm Bill $5,959
84.048 Career and Technical Education -- Basic Grants to States $4,547
47.049 Mathematical and Physical Sciences $3,168
47.084 Nsf Technology, Inovation, and Partnerships $3,131
10.237 From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals $1,009
15.904 Historic Preservation Fund Grants-in-Aid $-629