Finding 384120 (2023-002)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-25
Audit: 297264
Organization: Concordia University, St. Paul (MN)

AI Summary

  • Core Issue: The University failed to accurately report student enrollment data to NSLDS, with discrepancies in effective dates for 24 out of 60 students.
  • Impacted Requirements: Compliance with 34 CFR 685.309(b) and 34 CFR 682.610, which mandate timely and accurate reporting of enrollment status changes.
  • Recommended Follow-Up: The University should enhance its reporting procedures to ensure timely updates to NSLDS and prevent future discrepancies.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007 – Federal Supplemental Education Opportunity Grants 84.033 – Federal Work Study Program 84.038 – Federal Perkins Loans 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans 84.379 – Teacher Education Assistance for College and Higher Education Grants Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 day. 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. Condition: During our testing, it was noted 24 of 60 students effective date per the institutions record and the NSLDS effective date not to match. The University did not have a proper system in place to ensure the NSC was reporting the student to NSLDS properly. The institution also must update all records every 60 days, and CLA noted 12 out of 60 students had instances greater than 60 days where their records were not updated. Questioned Costs: None Context: The enrollment roster file contained dates that were incorrect for the Enrollment and Program Level effective dates. In the cases of this error the enrollment information should have been the date per institution’s records for the Campus and Program Level. There were also instances where the information on the Enrollment and Program level were inconsistent with the University's records. Finally, Updates to NSLDS were not completed in a timely manner. Cause: The University has had turnover and they did not have a proper system in place to ensure the NSC was reporting the students to NSLDS properly. Effect: The NSLDS system is not updated with the student information which can cause a student to not properly enter the repayment period. Repeat Finding: Yes, Finding 2022-002. Auditor’s Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.

Categories

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

Other Findings in this Audit

  • 384112 2023-001
    Material Weakness Repeat
  • 384113 2023-001
    Material Weakness Repeat
  • 384114 2023-001
    Material Weakness Repeat
  • 384115 2023-001
    Material Weakness Repeat
  • 384116 2023-001
    Material Weakness Repeat
  • 384117 2023-001
    Material Weakness Repeat
  • 384118 2023-002
    Significant Deficiency Repeat
  • 384119 2023-002
    Significant Deficiency Repeat
  • 384121 2023-002
    Significant Deficiency Repeat
  • 384122 2023-002
    Significant Deficiency Repeat
  • 384123 2023-002
    Significant Deficiency Repeat
  • 384124 2023-003
    Significant Deficiency
  • 384125 2023-003
    Significant Deficiency
  • 384126 2023-003
    Significant Deficiency
  • 384127 2023-004
    Significant Deficiency
  • 384128 2023-004
    Significant Deficiency
  • 384129 2023-004
    Significant Deficiency
  • 384130 2023-004
    Significant Deficiency
  • 384131 2023-004
    Significant Deficiency
  • 384132 2023-004
    Significant Deficiency
  • 384133 2023-005
    Significant Deficiency
  • 384134 2023-005
    Significant Deficiency
  • 384135 2023-005
    Significant Deficiency
  • 384136 2023-005
    Significant Deficiency
  • 384137 2023-005
    Significant Deficiency
  • 384138 2023-005
    Significant Deficiency
  • 384139 2023-006
    Significant Deficiency
  • 960554 2023-001
    Material Weakness Repeat
  • 960555 2023-001
    Material Weakness Repeat
  • 960556 2023-001
    Material Weakness Repeat
  • 960557 2023-001
    Material Weakness Repeat
  • 960558 2023-001
    Material Weakness Repeat
  • 960559 2023-001
    Material Weakness Repeat
  • 960560 2023-002
    Significant Deficiency Repeat
  • 960561 2023-002
    Significant Deficiency Repeat
  • 960562 2023-002
    Significant Deficiency Repeat
  • 960563 2023-002
    Significant Deficiency Repeat
  • 960564 2023-002
    Significant Deficiency Repeat
  • 960565 2023-002
    Significant Deficiency Repeat
  • 960566 2023-003
    Significant Deficiency
  • 960567 2023-003
    Significant Deficiency
  • 960568 2023-003
    Significant Deficiency
  • 960569 2023-004
    Significant Deficiency
  • 960570 2023-004
    Significant Deficiency
  • 960571 2023-004
    Significant Deficiency
  • 960572 2023-004
    Significant Deficiency
  • 960573 2023-004
    Significant Deficiency
  • 960574 2023-004
    Significant Deficiency
  • 960575 2023-005
    Significant Deficiency
  • 960576 2023-005
    Significant Deficiency
  • 960577 2023-005
    Significant Deficiency
  • 960578 2023-005
    Significant Deficiency
  • 960579 2023-005
    Significant Deficiency
  • 960580 2023-005
    Significant Deficiency
  • 960581 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $35.20M
84.063 Federal Pell Grant Program $5.30M
84.038 Federal Perkins Loans Outstanding, Beginning of Year $555,118
84.007 Federal Supplemental Educational Opportunity Grants $308,750
84.033 Federal Work-Study Program $133,000
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $100,919
84.425 Education Stabilization Fund $60,961