Finding 4071 (2023-001)

- Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-12-13
Audit: 6383
Organization: Abilene Christian University (TX)
Auditor: Forvis LLP

AI Summary

  • Core Issue: The University failed to report student enrollment status changes accurately and on time to the NSLDS.
  • Impacted Requirements: Compliance with federal regulations on enrollment reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309).
  • Recommended Follow-Up: Improve reporting controls to ensure timely and accurate updates of student enrollment status changes.

Finding Text

Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 U.S. Department of Education Program Year 2022-2023 Criteria or specific requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition – The University’s processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned costs – $0 Context – Out of the population of 1,079 students with student attendance changes required to be reported prior to July 19, 2022 or after February 28, 2023, a sample of 25 students were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. There were 14 attributes tested for each student with at least one status change. Campus-Level Records: 1. OPEID Number 2. Enrollment Effective Date 3. Enrollment Status 4. Certification Date Program-Level Records 5. OPEID 6. CIP Code 7. CIP Year 8. Credential Level 9. Published Program Length Measurement 10. Published Program Length 11. Program Begin Date 12. Program Enrollment Status 13. Program Enrollment Effective Date Other Records 14. Student changed his or her permanent address The University reported the incorrect Program Enrollment Effective Date for 10 students and did not timely report a status change for one student. Effect – The University reported incorrect dates for students’ status changes and did not report the status changes timely. Cause – The University’s processes did not ensure status changes were reported timely and accurately. Identification as repeat finding, if applicable – 2022-001 Recommendation – The University should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of responsible officials, reason for recurrence, and planned corrective actions – Management acknowledges and understands the findings associated with the reporting date of enrollment changes. Due to the nature and timing of the findings, the University has begun the process of additional review within the Banner ERP system and reconciliation of the times being reported for mid-term changes. By doing so, the university plans to resolve any future misalignment of enrollment change dates between the Banner ERP system, Clearing House, and NSLDS.

Categories

Student Financial Aid Reporting Special Tests & Provisions Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 4067 2023-002
    Significant Deficiency
  • 4068 2023-002
    Significant Deficiency
  • 4069 2023-001
    - Repeat
  • 4070 2023-002
    Significant Deficiency
  • 4072 2023-002
    Significant Deficiency
  • 4073 2023-002
    Significant Deficiency
  • 580509 2023-002
    Significant Deficiency
  • 580510 2023-002
    Significant Deficiency
  • 580511 2023-001
    - Repeat
  • 580512 2023-002
    Significant Deficiency
  • 580513 2023-001
    - Repeat
  • 580514 2023-002
    Significant Deficiency
  • 580515 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $45.10M
84.063 Federal Pell Grant Program $7.04M
84.425 Education Stabilization Fund $1.42M
84.038 Federal Perkins Loan Program $844,845
84.033 Federal Work-Study Program $541,576
81.049 Office of Science Financial Assistance Program $417,317
84.047 Trio_upward Bound $416,619
81.121 Nuclear Energy Research, Development and Demonstration $409,491
84.007 Federal Supplemental Educational Opportunity Grants $408,240
84.044 Trio_talent Search $281,536
84.217 Trio_mcnair Post-Baccalaureate Achievement $219,774
84.042 Trio_student Support Services $200,172
45.161 Promotion of the Humanities_research $95,246
45.169 Promotion of the Humanities_office of Digital Humanities $54,199
43.001 Science $15,151
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $7,544
45.310 Grants to States $631