FAC Explorer

Finding 385411 (2023-004)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-27
Audit: 298262
Organization: University of Puerto Rico (PR)
Auditor: Ernst & Young Puerto Rico LLC

AI Summary

  • Core Issue: The University failed to report enrollment status changes for 22 students within the required 60-day timeframe.
  • Impacted Requirements: Compliance with federal regulations for timely enrollment reporting to the NSLDS is not being met, risking improper financial aid disbursement.
  • Recommended Follow-Up: Implement procedures to ensure timely and accurate updates of enrollment status changes in the NSLDS database.

Finding Text

Finding Number: 2023-004 Program Student Financial Assistance (SFA) Cluster - Various ALN Category Internal Control / Compliance Compliance Requirement Special Tests and Provisions – Enrollment Reporting Criteria Under the Pell Grant and Education Department (ED) loan programs, institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (SAIG) (OMB No. 1845-0002) mailboxes sent by ED via NSLDS (OMB No.1845-0035). The institution determines the Enrollment Reporting roster file with the default set at minimum of every 60 days. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method, spreadsheet submittal, or the NSLDS website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. A student’s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies to FFEL Program loan holders by ED. Enrollment Reporting in a timely and accurate manner is critical for effective management of the programs. Enrollment information must be reported in the next updated Enrollment Reporting Roster file (due within 60 days). These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves-of-absence. As explained in the NSLDS Enrollment Reporting Guide, the Enrollment Reporting roster file is due within 15 days from the creation of the file that is placed in the institution’s SAIG (PELL, 34 CFR section 690.83(b)(2); FFEL, 34 CFR section 682.610; Direct Loan, 34 CFR section 685.309). Per 34 CFR Section 682.610 for the Federal Family Education Loan (FFEL) and 34 CFR Section 685.309 for the Direct Loans Program, schools must complete and return within 60 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (SAIG) mailboxes sent by U.S Department of Education (ED) via National Student Loan Data System (NSLDS) (OMB No. 1845-0035). The 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 student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition We noted that for 22 students selected for testing, the status change reported to the National Student Loan Data System (NSLDS) was past the 60 days established threshold. Cause Processes and controls over the reporting of the student status change to the Department of Education are not in place to ensure that the University timely complies with this requirement. Effect This condition prevents the University from reporting a student’s status in a timely manner to the NSLDS, which can cause funds being awarded to individuals who are not entitled to receive student financial assistance. Also, an incorrect enrollment status and/or status date reported could cause a student's loan to be inappropriately delayed in being converted in repayment status. Questioned Costs Not applicable. Context Our sample consisted of 60 items (out of a population of 4,201 students that had a reduction or increase in attendance levels, dropped out, withdrew, never attended, or requested graduation for fiscal year 2023). Since several exceptions were identified, we concluded that the items do represent systematic occurrences. Identification as a repeat finding, if applicable 2022-002 Recommendation We recommend that the University establishes procedures to ensure that enrollment status changes are updated and accurately reported in a timely manner in the NSLDS database. Management’s Response The University of Puerto Rico concurs with this finding. Management response is included in a separate document.

Corrective Action Plan

Finding Number 2023-004 – Student Financial Assistance (SFA) Cluster – Various ALN Numbers – Enrollment Reporting Management’s Response The UPR concurs with this finding. In the previous three years, cases have been reported in which the change in the student's status was never reported, the change in status was incorrectly reported, or the change in status was reported after 60 days. For FY2023, the auditors only pointed out that the UPR reported the change in the student's status over 60 days. This is evidence that the measures implemented before are achieving their objective. The UPR has implemented provisions to prevent the change in status from ever being reported or the incorrect status from being reported. However, we still must comply 100% to ensure that changes in student status are reported on time. For this, the UPR will issue written instructions and will have meetings with the Deans of Academic Affairs of the eleven (11) campuses to ensure they guide their staff to understand the importance of complying with the academic calendars and the implications of not doing so; including: (a) the importance of submitting grades on time (b) the importance of Bachelor or Master’s degrees being conferred on time. For the four cases of UPR-Bayamon campus, the registrar has evidence that they were reported to the National Student Clearinghouse (NSC) on June 30, 2023. UPR-Bayamon campus will contact the NSC to determine why these cases were reported on August 30, 2023, and will implement the necessary actions to prevent this from happening again. Responsible Person/Office: Executive Vice President for Academic Affairs and Research. Timeline: June 2024, so we will notice their effect during fiscal year 2024-2025.

Categories

Student Financial Aid Eligibility Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions Internal Control / Segregation of Duties

Other Findings in this Audit

  • 385410 2023-003
    Material Weakness
  • 385412 2023-003
    Material Weakness
  • 385413 2023-004
    Material Weakness Repeat
  • 385414 2023-003
    Material Weakness
  • 385415 2023-004
    Material Weakness Repeat
  • 385416 2023-003
    Material Weakness
  • 385417 2023-004
    Material Weakness Repeat
  • 385418 2023-002
    Material Weakness Repeat
  • 385419 2023-002
    Material Weakness Repeat
  • 385420 2023-002
    Material Weakness Repeat
  • 385421 2023-002
    Material Weakness Repeat
  • 385422 2023-002
    Material Weakness Repeat
  • 385423 2023-002
    Material Weakness Repeat
  • 961852 2023-003
    Material Weakness
  • 961853 2023-004
    Material Weakness Repeat
  • 961854 2023-003
    Material Weakness
  • 961855 2023-004
    Material Weakness Repeat
  • 961856 2023-003
    Material Weakness
  • 961857 2023-004
    Material Weakness Repeat
  • 961858 2023-003
    Material Weakness
  • 961859 2023-004
    Material Weakness Repeat
  • 961860 2023-002
    Material Weakness Repeat
  • 961861 2023-002
    Material Weakness Repeat
  • 961862 2023-002
    Material Weakness Repeat
  • 961863 2023-002
    Material Weakness Repeat
  • 961864 2023-002
    Material Weakness Repeat
  • 961865 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $150.12M
84.268 Federal Direct Student Loans $56.12M
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.48M
93.351 Research Infrastructure Programs $8.80M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $6.31M
10.511 Smith-Lever Funding (various Programs) $6.31M
84.425L Education Stabilization Fund $5.41M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $4.87M
84.007 Federal Supplemental Educational Opportunity Grants $4.46M
84.033 Federal Work-Study Program $3.88M
93.217 Family Planning_services $3.39M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.99M
93.352 Construction Support $1.95M
14.218 Community Development Block Grants/entitlement Grants $1.36M
93.925 Scholarships for Health Professions Students From Disadvantaged Backgrounds $1.35M
84.042 Trio_student Support Services $1.28M
10.514 Expanded Food and Nutrition Education Program $1.27M
84.120 Minority Science and Engineering Improvement $1.24M
66.039 National Clean Diesel Emissions Reduction Program $1.10M
84.425E Education Stabilization Fund $1.04M
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $696,938
84.047 Trio_upward Bound $695,392
93.464 Acl Assistive Technology $692,759
93.157 Centers of Excellence $680,828
10.308 Resident Instruction Grants for Insular Area Activities $617,038
93.394 Cancer Detection and Diagnosis Research $563,191
84.044 Trio_talent Search $528,000
93.307 Minority Health and Health Disparities Research $501,198
11.012 Integrated Ocean Observing System (ioos) $450,234
11.467 Meteorologic and Hydrologic Modernization Development $443,795
10.519 Equipment Grants Program (egp) $430,000
12.420 Military Medical Research and Development $393,815
66.605 Performance Partnership Grants $379,074
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $378,553
47.079 Office of International Science and Engineering $372,690
93.143 Niehs Superfund Hazardous Substances_basic Research and Education $350,150
93.662 Extramural Research Facilities Restoration Program: Hurricanes Harvey, Maria, and Irma – Construction $334,284
93.943 Epidemiologic Research Studies of Acquired Immunodeficiency Syndrome (aids) and Human Immunodeficiency Virus (hiv) Infection in Selected Population Groups $325,409
93.273 Alcohol Research Programs $295,065
97.039 Hazard Mitigation Grant $282,101
84.938T Disaster Recovery Assistance for Education $279,005
21.019 Coronavirus Relief Fund $278,143
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $274,049
20.616 National Priority Safety Programs $265,995
93.145 Aids Education and Training Centers $261,271
20.507 Federal Transit_formula Grants $254,665
45.169 Promotion of the Humanities_office of Digital Humanities $251,364
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $241,833
12.630 Basic, Applied, and Advanced Research in Science and Engineering $240,876
47.070 Computer and Information Science and Engineering $230,424
93.838 Lung Diseases Research $223,260
11.481 Educational Partnership Program $210,957
93.279 Drug Abuse and Addiction Research Programs $207,946
10.322 Distance Education Grants for Institutions of Higher Education in Insular Areas $195,484
97.077 Homeland Security Research, Development, Testing, Evaluation, and Demonstration of Technologies Related to Nuclear Threat Detection $192,680
84.129 Rehabilitation Long-Term Training $189,593
81.121 Nuclear Energy Research, Development and Demonstration $177,681
93.359 Nurse Education, Practice Quality and Retention Grants $170,403
45.149 Promotion of the Humanities_division of Preservation and Access $168,377
12.800 Air Force Defense Research Sciences Program $164,816
77.008 U.s. Nuclear Regulatory Commission Scholarship and Fellowship Program $161,693
11.307 Economic Adjustment Assistance $157,293
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $146,434
20.607 Alcohol Open Container Requirements $140,772
11.303 Economic Development_technical Assistance $138,734
10.950 Agricultural Statistics Reports $135,483
11.435 Southeast Area Monitoring and Assessment Program $122,677
93.958 Block Grants for Community Mental Health Services $116,501
47.049 Mathematical and Physical Sciences $108,626
93.859 Biomedical Research and Research Training $102,918
93.127 Emergency Medical Services for Children $102,634
16.575 Crime Victim Assistance $97,020
16.820 Postconviction Testing of Dna Evidence to Exonerate the Innocent $95,246
84.116 Fund for the Improvement of Postsecondary Education $91,297
15.805 Assistance to State Water Resources Research Institutes $86,374
11.460 Special Oceanic and Atmospheric Projects $85,563
93.969 Pphf Geriatric Education Centers $85,530
47.074 Biological Sciences $84,809
10.912 Environmental Quality Incentives Program $83,442
12.431 Basic Scientific Research $78,775
10.202 Cooperative Forestry Research $76,640
15.808 U.s. Geological Survey_ Research and Data Collection $74,241
97.061 Centers for Homeland Security $73,771
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $72,469
93.118 Acquired Immunodeficiency Syndrome (aids) Activity $70,932
93.396 Cancer Biology Research $70,439
93.399 Cancer Control $70,321
81.087 Renewable Energy Research and Development $69,366
84.335 Child Care Access Means Parents in School $65,164
11.620 Science, Technology, Business And/or Education Outreach $64,500
93.866 Aging Research $63,294
11.473 Office for Coastal Management $63,053
14.231 Emergency Solutions Grant Program $62,522
93.914 Hiv Emergency Relief Project Grants $62,089
15.630 Coastal Program $60,852
47.083 Integrative Activities $60,410
10.680 Forest Health Protection $59,938
20.701 University Transportation Centers Program $58,510
10.674 Wood Utilization Assistance $54,884
43.008 Education $50,478
47.075 Social, Behavioral, and Economic Sciences $49,640
10.309 Specialty Crop Research Initiative $48,745
20.215 Highway Training and Education $47,488
84.425F Education Stabilization Fund $47,335
10.604 Technical Assistance for Specialty Crops Program $46,347
93.215 Hansen's Disease National Ambulatory Care Program $46,329
81.049 Office of Science Financial Assistance Program $46,252
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $44,880
45.024 Promotion of the Arts_grants to Organizations and Individuals $43,836
45.129 Promotion of the Humanities_federal/state Partnership $41,575
93.647 Social Services Research and Demonstration $40,442
93.350 National Center for Advancing Translational Sciences $39,062
47.076 Education and Human Resources $36,611
93.068 Chronic Diseases: Research, Control, and Prevention $34,946
84.365 English Language Acquisition State Grants $34,621
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $34,604
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $34,360
10.675 Urban and Community Forestry Program $33,599
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $33,235
93.310 Trans-Nih Research Support $30,403
11.022 Bipartisan Budget Act of 2018 $29,719
10.223 Hispanic Serving Institutions Education Grants $29,179
93.393 Cancer Cause and Prevention Research $28,712
93.924 Ryan White Hiv/aids Dental Reimbursement and Community Based Dental Partnership Grants $27,673
84.938 Disaster Recovery Assistance for Education $26,260
93.242 Mental Health Research Grants $26,219
93.184 Disabilities Prevention $25,977
66.950 National Environmental Education Training Program $25,387
81.U01 Other Unspecified Grants and Contracts $23,930
93.395 Cancer Treatment Research $23,463
93.855 Allergy, Immunology and Transplantation Research $21,837
12.U01 Other Unspecified Grants and Contracts $21,621
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $21,543
93.113 Environmental Health $21,120
11.417 Sea Grant Support $20,919
93.592 Family Violence Prevention and Services/discretionary $19,318
10.500 Cooperative Extension Service $17,619
10.216 1890 Institution Capacity Building Grants $17,339
43.001 Science $17,153
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $16,704
93.124 Nurse Anesthetist Traineeships $16,653
16.588 Violence Against Women Formula Grants $16,593
93.591 Family Violence Prevention and Services/state Domestic Violence Coalitions $16,089
10.217 Higher Education - Institution Challenge Grants Program $15,899
10.310 Agriculture and Food Research Initiative (afri) $15,656
98.001 Usaid Foreign Assistance for Programs Overseas $15,483
10.652 Forestry Research $15,136
20.600 State and Community Highway Safety $14,126
93.172 Human Genome Research $14,101
10.515 Renewable Resources Extension Act and National Focus Fund Projects $13,772
11.431 Climate and Atmospheric Research $12,404
66.436 Surveys, Studies, Investigations, Demonstrations, and Training Grants and Cooperative Agreements - Section 104(b)(3) of the Clean Water Act $12,107
93.103 Food and Drug Administration_research $11,572
93.575 Child Care and Development Block Grant $11,044
12.609 Selected Research Educational Assistance $10,900
10.025 Plant and Animal Disease, Pest Control, and Animal Care $10,462
19.009 Academic Exchange Programs - Undergraduate Programs $9,852
66.716 Research, Development, Monitoring, Public Education, Training, Demonstrations, and Studies $9,733
93.879 Medical Library Assistance $9,091
93.837 Cardiovascular Diseases Research $8,146
10.329 Crop Protection and Pest Management Competitive Grants Program $7,702
10.558 Child and Adult Care Food Program $7,000
45.313 Laura Bush 21st Century Librarian Program $6,762
10.304 Homeland Security_agricultural $6,204
10.684 International Forestry Programs $6,000
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $5,987
47.050 Geosciences $5,235
45.025 Promotion of the Arts_partnership Agreements $4,932
45.160 Promotion of the Humanities_fellowships and Stipends $4,162
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $4,093
10.664 Cooperative Forestry Assistance $4,092
10.207 Animal Health and Disease Research $4,066
93.110 Maternal and Child Health Federal Consolidated Programs $4,061
10.902 Soil and Water Conservation $3,975
93.398 Cancer Research Manpower $3,727
94.006 Americorps $3,126
93.121 Oral Diseases and Disorders Research $3,083
10.226 Secondary and Two-Year Postsecondary Agriculture Education Challenge Grants $2,506
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $2,103
93.713 Arra Ð Child Care and Development Block Grant $1,546
64.999 Other Unspecified Grants and Contracts $1,492
10.678 Forest Stewardship Program $1,363
10.999 Long Term Standing Agreements for Storage, Transportation and Lease $1,200
81.135 Advanced Research Projects Agency - Energy $1,015
10.215 Sustainable Agriculture Research and Education $909
84.031 Higher Education_institutional Aid $837
12.300 Basic and Applied Scientific Research $781
10.903 Soil Survey $650
47.041 Engineering $542
64.124 All-Volunteer Force Educational Assistance $444
93.928 Special Projects of National Significance $431
15.807 Earthquake Hazards Research Grants $420
10.699 Partnership Agreements $350
93.397 Cancer Centers Support Grants $315
10.001 Agricultural Research_basic and Applied Research $307
43.003 Exploration $216
15.615 Cooperative Endangered Species Conservation Fund $100
00.000 N/a $0
93.375 Selected Reserve Educational Assistance Program $-30
93.262 Occupational Safety and Health Program $-96
93.865 Child Health and Human Development Extramural Research $-4,257
93.389 National Center for Research Resources $-11,200