Finding 404726 (2023-006)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-06-29
Audit: 311103
Organization: College Unbound (RI)

AI Summary

  • Core Issue: The College failed to report student enrollment changes to the NSLDS on time, with delays of 35 to 96 days for some students.
  • Impacted Requirements: Compliance with federal regulations requires timely and accurate reporting of enrollment status changes within 60 days.
  • Recommended Follow-Up: Strengthen internal controls to ensure compliance with NSLDS reporting processes and prevent future issues.

Finding Text

Finding number: 2023-006 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 & 84.268 Award year: 2023 Compliance requirement: Special Tests Criteria According to 34 CFR 685.309(b)(2): Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that - (i) A loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) A student who is enrolled at the school and who received a loan under Title IV of the Act has changed his or her permanent address. According to 2 CFR Part 200, Appendix XI Compliance Supplement updated April 2022: Under the Pell Grant and loan programs, institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway mailboxes sent by ED via the National Student Loan Data System (“NSLDS”). An 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 the data elements for the Campus record and the Program Record, and submit the changes electronically through the batch method, spreadsheet submittal or the NSLDS website. Condition The Federal Government requires the College to report student enrollment changes to the NSLDS within 60 days. During our testing, 2 out of 10 students were reported late to the NSLDS by 35 to 96 days and 4 out of 10 students reported an incorrect effective date to the NSLDS. Additionally, 1 out of 10 students had an incorrect status change reported to the NSLDS. Our sample was not, and was not intended to be, statistically valid. Cause The College did not have appropriate internal controls in place to ensure enrollment status changes were being reported to the NSLDS timely and accurately. Effect Late or incorrect effective dates may impact the students’ loan grace periods. Questioned Costs Not applicable. Identification as a Repeat Finding, if applicable See finding 2022-007 included in the summary schedule of prior year findings. Recommendation The College should strengthen their internal controls surrounding the review of the NSLDS reporting process to ensure they are in compliance with federal regulations. View of Responsible Officials The College agrees with the finding.

Categories

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

Other Findings in this Audit

  • 404720 2023-002
    Significant Deficiency Repeat
  • 404721 2023-003
    Significant Deficiency
  • 404722 2023-004
    Material Weakness Repeat
  • 404723 2023-004
    Material Weakness Repeat
  • 404724 2023-005
    Significant Deficiency
  • 404725 2023-006
    Material Weakness Repeat
  • 404727 2023-007
    Significant Deficiency Repeat
  • 404728 2023-007
    Significant Deficiency Repeat
  • 404729 2023-008
    Material Weakness Repeat
  • 404730 2023-009
    Significant Deficiency
  • 404731 2023-010
    Significant Deficiency
  • 404732 2023-011
    Significant Deficiency Repeat
  • 404733 2023-011
    Significant Deficiency Repeat
  • 404734 2023-012
    Significant Deficiency
  • 981162 2023-002
    Significant Deficiency Repeat
  • 981163 2023-003
    Significant Deficiency
  • 981164 2023-004
    Material Weakness Repeat
  • 981165 2023-004
    Material Weakness Repeat
  • 981166 2023-005
    Significant Deficiency
  • 981167 2023-006
    Material Weakness Repeat
  • 981168 2023-006
    Material Weakness Repeat
  • 981169 2023-007
    Significant Deficiency Repeat
  • 981170 2023-007
    Significant Deficiency Repeat
  • 981171 2023-008
    Material Weakness Repeat
  • 981172 2023-009
    Significant Deficiency
  • 981173 2023-010
    Significant Deficiency
  • 981174 2023-011
    Significant Deficiency Repeat
  • 981175 2023-011
    Significant Deficiency Repeat
  • 981176 2023-012
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $1.23M
84.063 Federal Pell Grant Program $1.04M
21.027 Coronavirus State and Local Fiscal Recovery Funds $809,807
84.116 Fund for the Improvement of Postsecondary Education $543,306
84.425 Education Stabilization Fund $324,547
84.007 Federal Supplemental Educational Opportunity Grants $12,170
84.033 Federal Work-Study Program $9,982