Corrective Action Plan
For the Year Ended May 31, 2023
Finding 2023-001
Assistance Listing Number(s), Federal Agency and Program Name: 84.063, 84.007, 84.033, and 84.268;
United States Department of Education (DOE), Student financial assistance cluster.
Finding Type: Noncompliance and material weakness in internal control over compliance relating to special tests.
Criteria: The Institute is responsible for designing, implementing, and maintaining internal control over compliance
for special tests and provisions and for accurately and timely reporting significant data elements under the Campus-
Level and Program-Level records within the National Student Loan Data System (NSLDS) that DOE considers high
risk.
Statement of Condition: Management implemented controls that specifically addressed the circumstances
surrounding prior year finding 2022-001. Management's review of the enrollment reporting did not detect other
errors on certain student data elements or timely reporting. Certain student records within the NSLDS were
identified with inaccurate data elements and not timely reported.
Questioned Costs: Questioned costs could not be determined.
Context: 10 students were identified with inaccurate data elements and not timely reported out of a total of 25
students tested.
Cause: The Institute’s internal control over compliance did not detect and correct the errors. The preparer
incorrectly input the student's effective date and status into NSLDS resulting in inaccuracies in significant Campus-
Level and Program-Level enrollment data elements that DOE considers high risk.
Effect: The Institute incorrectly reported certain Campus-Level and Program-Level records in NSLDS which is
information that DOE considers high risk and the Institute’s internal controls over compliance did not detect and
correct the errors.
Recommendation: We recommend management review policies and procedures surrounding enrollment reporting
submissions to ensure the accuracy of data elements reported to DOE. A review performed by an appropriate
individual separate from the preparer prior to the submission of the enrollment reports to NSLDS may improve the
accuracy of enrollment reporting.
Status: Completed February 2024
Corrective Action: Management agrees with the finding. Through internal investigation, it was determined that
there was a procedural issue with the manual entry of two date fields which both need to be the same when
submitted to National Student Clearinghouse (NSC). Human error during these manual checks caused one data
field to be correct, and the other incorrect. This error has been fixed so that both fields will always be the same and
accurate.
We have also updated our enrollment reporting procedures to have the registrar log into NSLDS monthly to confirm
that the prior month NSC status changes are properly recorded in NSLDS.
Contact
Jean Weimer
Registrar
414-847-3272
jeanweimer@miad.edu
Submitted Feb 23, 2024