Finding Text
Finding 2023-003 – Significant Deficiency: Special Tests and Provisions - Enrollment Reporting – Compliance and Control Finding
ALN 84.063 - Federal Pell Grant Program and 84.268 - Federal Direct Student Loan Program - Student Financial Aid Cluster
Federal Agency: Department of Education
Pass-Through Entity: None
Criteria Or Specific Requirement: The University is required to report changes to a student’s enrollment status and the date the enrollment status was effective and submit the changes to the National Student Loan Data System (NSLDS). The status changes must be reported at a minimum of every 60 days.
Condition: Based on a sample of 22 students tested, the enrollment status of 17 students was not reported within the 60-day timeframe.
Cause: Controls over compliance put in place by management related to the implementation of a new student information system in the current year were not operating effectively as it relates to enrollment reporting.
Effect: The University’s was not in compliance with the enrollment reporting guidelines. In addition, the internal controls did not prevent instances of noncompliance from occurring.
Questioned Costs: None.
Context: Based on a sample of 22 students tested, the enrollment status of 17 students was not reported within the 60-day timeframe. The sample was non-statistical from a listing of students receiving financial aid.
Identification As A Repeat Finding: Not a repeat finding.
Recommendation: We recommend that management review its processes and controls surrounding this compliance requirement to ensure that the control is appropriate and operating effectively to support that the University is in compliance with the requirements of its federal program.
Views Of Responsible Officials: The University agrees with the finding. The University is implementing a new student information system, which includes controls related to completing enrollment reporting in a timely and accurate manner.