Finding 370050 (2023-001)

Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster: Pell Grant Program Federal Direct Student Loan Program Assistance Listing Number: Pell Grant Program – 84.063 Federal Direct Student Loan Program – 84.268 Federal Award Identification Number and Year: 84.063 – P063P220433-2023 84.268 – P268K230433-2023 Award Period: 84.063 – 3/25/2022 to 8/31/2028 84.268 – 1/1/2022 to 7/29/2044 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Section 4.4.6 of the NSLDS Enrollment Reporting Guide for additional guidance states that the University must provide to NSLDS the "Program Enrollment Effective Date as the date when the student's current program status first took effect". Condition: The University erroneously reported the program enrollment effective date as the date the program began for students graduating or withdrawing from the program. The campus level effective dates were appropriately reported for these students on a timely basis. Questioned costs: None Context: From a sample of forty (40) students, the program effective date was erroneously reported for twenty-three (23) students. Twenty-one (21) of the twenty-three (23) errors were noted from one batch submission for the June 7, 2023 graduation date. The campus level effective dates were correctly reported for each of these students. Cause: The University failed maintain a system of internal control to ensure the accuracy of the program effective date for a change in status to NSLDS. Effect: The program effective date for the students with errors are not correct within the NSLDS system. Repeat Finding: No Recommendation: We recommend that management review the process for ensuring the accuracy of the program effective date for students with changes in status within the NSLDS system. Views of responsible officials: There is no disagreement with the audit finding.