Finding 371215 (2023-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-29
Audit: 292923
Organization: Robert Morris University (PA)

AI Summary

  • Core Issue: The University failed to report enrollment changes to the NSLDS within the required 60-day timeframe, affecting compliance with federal reporting requirements.
  • Impacted Requirements: Institutions must report enrollment information for Pell grants and loans promptly to maintain eligibility for federal funding.
  • Recommended Follow-Up: The University should improve its enrollment reporting process to ensure timely updates to the NSLDS and address control gaps caused by system changes and staff turnover.

Finding Text

SECTION III—FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Reference Number 2023‐001—Enrollment Reporting (Partial Repeated Finding) Federal Program and Assistance Listing Number (ALN) —Student Financial Assistance Cluster Criteria— Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (“NSLDS”) per OMB No. 1845‐0035.   Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) mailboxes sent by Department of Education via NSLDS (per OMB No. 1845‐0002). An institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in the enrollment data elements for the Campus Record and the Program Record, and submit the changes electronically through the batch method, spreadsheet submittal, or via the NSLDS. Statement of Condition—From a sample of 11 students for which reimbursement was requested under this program, two students were identified to have enrollment changes reported to the NSLDS outside of the required time frame (minimum of 60 days). The University performed further analysis on Enrollment Reporting for the period beginning Fall 2021 through Fall 2023, and identified additional students the University did not report via the National Student Loan Data System timely. Questioned Costs—None. Effect—The University did not report changes in enrollment status to the NSLDS timely which could result in impacts to future student financial aid funding. Underlying Cause—Continued impacts from a new system implementation in the prior year, combined with turnover in the Registrar’s office resulted in control gaps in the enrollment reporting process. Recommendation— The University should refine the enrollment reporting process to ensure that all enrollment changes are captured and reported timely to the NSLDS.   Management’s Views and Corrective Action Plan—Please refer to the University’s Corrective Action Plan for management’s view and corrective action plan

Corrective Action Plan

February 28, 2024 Audit Response to Finding 2023-001 to Uniform Guidance Audit - Enrollment reporting to National Student Clearinghouse Analysis: During the spring 2023 graduate only submission to the National Student Clearinghouse (NSC), Robert Morris University (University) incorrectly queried the wrong student population of graduates from Banner (student information system) as a result of human error, which resulted in the untimely reporting of spring 2023 graduates to the NSC. There were also exceptions found attributable to off-cycle graduates who had degrees conferred but the University had not updated their status to “graduated” in the NSC in a timely manner. Upon further review, the University determined extenuating circumstances (i.e. completion of all paperwork, and assignments, incomplete grade(s) existed for these students’ and their graduation date fell outside of the normal graduation date of their peers for that semester cohort. Since the University only typically submits graduate only files to the NSC three times a year (Spring, Summer, and Fall), these students were not reported to the NSC in a timely manner. Based on the findings noted above - and in the prior year Uniform Guidance audit, Robert Morris University (University) voluntarily undertook an exercise to self-audit the accuracy of all clearinghouse data submissions dating back to the implementation of the Banner Student Information System (SIS) in Fall 2021. At the conclusion of the self-audit, 127 students were found to have records of enrollment at the University, but were excluded from clearinghouse submissions during the period (July 2021 - November 2023) under self-audit. The University determined the omissions to be a combination of several factors; including, initial limitations in reporting capabilities as result of the Banner SIS conversion in Fall 2021 and overall process regarding review and submission of clearinghouse data. Response: Graduate Reporting The spring 2023 graduate file submission error was identified internally by RMU in July 2023 and all spring 2023 graduates were reported to the NSC at that time - albeit untimely. The University deemed this to be an isolated incident. For the off-cycle graduate exceptions, the University is increasing the frequency of submissions to the NSC to include mid-term submissions in addition to the end of semester submissions as usual practice. By increasing the frequency of submissions, the University believes this will capture the off-cycle graduates in a timely manner. Expected completion prior to May 31, 2024. Lookback Analysis As of the date of this letter, RMU has corrected all but 15 of the 127 errors and is working directly with representatives from the National Student Clearinghouse (NSC) and National Student Loan Data System (NSLDS) to resolve the remaining 15 errors as soon as possible. Expected completion prior to May 31, 2024. As a result of the findings noted above, the University’s Office of Data and Analytics (UDA) independently reviews all NSC files/extractions (graduate only and monthly enrollment reporting) from Banner prior to submission to the NSC. A member of UDA cross references the NSC file’s/extractions with other Banner student enrollment information for that time period to make sure the file is complete and accurate. The Registrar only submits files to the NSC after approval by the UDA and reports submission results back to the UDA after they are processed by the NSC. Conclusion: The University deems that the correction action steps outlined above will sufficiently resolve the findings and prevent any future instances of untimely reporting of enrollment and graduate data to the NSC and the NSLDS. Regards, Keith A. Roeper Chief Financial Officer and Vice President for Business Affairs Responsible Party

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Cash Management Reporting

Other Findings in this Audit

  • 371216 2023-001
    Significant Deficiency Repeat
  • 371217 2023-001
    Significant Deficiency Repeat
  • 371218 2023-001
    Significant Deficiency Repeat
  • 371219 2023-001
    Significant Deficiency Repeat
  • 947657 2023-001
    Significant Deficiency Repeat
  • 947658 2023-001
    Significant Deficiency Repeat
  • 947659 2023-001
    Significant Deficiency Repeat
  • 947660 2023-001
    Significant Deficiency Repeat
  • 947661 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $21.99M
84.063 Federal Pell Grant Program $3.58M
84.038 Federal Perkins Loan Program $338,268
84.007 Federal Supplemental Educational Opportunity Grants $241,093
84.033 Federal Work-Study Program $216,127
47.076 Education and Human Resources $184,866
11.307 Economic Adjustment Assistance $137,491
12.905 Cybersecurity Core Curriculum $85,340
45.312 National Leadership Grants $59,260
12.600 Community Investment $40,017
84.367 Improving Teacher Quality State Grants $23,533
12.420 Military Medical Research and Development $5,819
12.300 Basic and Applied Scientific Research $1,508
84.425 Education Stabilization Fund $898