Finding Text
2023‐003 U.S. Department of Education
Student Financial Aid Cluster (FAL # 84.268, 84.063)
Special Test: Enrollment Reporting
Material Weakness in Internal Control over Compliance
Criteria: The National Student Loan Data System (NSLDS) is the national database of information about
loans and grants awarded to students.
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; Perkins 34 CFR 674.19(f)).
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
certify 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.
Institutions are also responsible for accurately reporting all Campus‐Level Record data elements
including OPEID number, enrollment effective data, enrollment status, and certification date.
Institutions are responsible for accurately reporting all Program‐Level record data including CIP
year, credential level, published program length measurement, published program length,
program begin date, program enrollment status, and program enrollment effective date. Condition: Various discrepancies were noted between the District and NSLDS for both the Campus‐Level
and Program‐Level requirements. Further some of the data provided was provided later than
the required timelines established.
Questioned
Costs: None
Effect: Untimely and inaccurate reporting of student enrollment status does not allow the Department
of Education to properly track and monitor students, including initiation of the loan repayment
process.
Cause: Internal controls do not appear to be in place to accurately and timely identify the relevant
dates for reporting to NSLDS.
Repeat finding
From Prior Year:
No
Context: Out of the 36 sample of students tested, 23 students had at least one incorrect reporting of
Campus‐Level and Program‐Level requirements and/or considered to be reported late. Nonstatistical
sampling was used.
Recommendation:
We recommend that management update their control processes to ensure that the proper
status date changes are being reported to NSLDS.
Views of Responsible Officials:
We agree with the finding.