Finding Text
Federal Agency: U.S. Department of Education
Federal Program Name: Student Financial Assistance Cluster
Assistance Listing Number: 84.063, 84.268
Federal Award Identification Number and Year: P063P222439-2023; P268K232439-2023
Award Period: March 25, 2022 to August 31, 2028 (84.063)
January 1, 2022 to July 29, 2044 (84.268)
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
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 reconcile the enrollment effective date per the institution records and the
enrollment effective date per NSLDS.
Questioned costs: None
Context: We noted two (2) out of sixty (60) students selected for testing, where the program enrollment effective
date per the institution records and the program enrollment effective date per NSLDS do not agree.
Cause: The University’s internal controls failed to detect that the data reported and posted to NSLDS that do not
agree to the University’s records.
Effect: The University failed to comply with the stated criteria.
Repeat Finding: No
Recommendation: We recommend that the University review its processes and internal controls to includes a
review of all manual adjustment made within NSLDS.
Views of responsible officials: There is no disagreement with the audit finding.