Finding 370552 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-02-26

AI Summary

  • Core Issue: The University did not report enrollment data for some students to the NSLDS, which is crucial for compliance with federal requirements.
  • Impacted Requirements: Institutions must accurately report both "Campus Level" and "Program Level" enrollment information for Pell and Direct Loan programs, as outlined in federal regulations.
  • Recommended Follow-Up: Review and correct the enrollment reporting process to ensure all student data is accurately submitted to NSLDS, and conduct regular audits to prevent future discrepancies.

Finding Text

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: P268K232438-2023 & P063P222438-2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance – Instance of Noncompliance 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 report the enrollment data to the NSLDS for select students. Questioned costs: There are no questioned costs. Context: We noted two (2) out of forty (40) students selected for testing, where the student was not reported to NSLDS. We noted one (1) of forty (40) students where the student's Program-Level Records were not reported to NSLDS.

Categories

Student Financial Aid Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 370551 2023-001
    Significant Deficiency
  • 370553 2023-001
    Significant Deficiency
  • 370554 2023-001
    Significant Deficiency
  • 370555 2023-001
    Significant Deficiency
  • 946993 2023-001
    Significant Deficiency
  • 946994 2023-001
    Significant Deficiency
  • 946995 2023-001
    Significant Deficiency
  • 946996 2023-001
    Significant Deficiency
  • 946997 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $10.58M
84.063 Federal Pell Grant Program $2.24M
84.007 Federal Supplemental Educational Opportunity Grants $155,068
84.033 Federal Work-Study Program $126,270
84.038 Federal Perkins Loan Program $16,352
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $8,500