Finding 500270 (2023-001)

- Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 323049
Organization: Helene Fuld College of Nursing (NY)
Auditor: Uhy LLP

AI Summary

  • Core Issue: The College failed to report enrollment changes for 2 out of 28 students within the required 60-day timeframe.
  • Impacted Requirements: Compliance with federal reporting requirements for the Pell Grant and Direct Loan programs was not met.
  • Recommended Follow-up: Establish a procedure to ensure timely documentation and submission of enrollment status changes to NSLDS.

Finding Text

Finding Number 2023-001 CFDA Number: 84.063 Federal Pell Grant Program, 84.268 Federal Direct Student Loans Criteria: Institutions are required to report enrollment information under Pell grant and Direct Loan programs to the NSLDS in the form of Enrollment Reporting Roster files. At a minimum, schools are required to certify enrollment within 60 days. Condition: For 2 out of 28 students tested from March 1, 2023 to December 31, 2023, there is no evidence that the student’s change in enrollment status was reported timely to NSLDS. Cause: The College did not have a procedure in place to ensure that submission every 60 days was properly documented. Effect: There is no evidence that the College was in compliance with federal requirements. Prevalence: 2 out of 28 students tested from January 1, 2023, to December 31, 2023, was not timely reported.

Corrective Action Plan

Until August 2023, the College followed its regular schedule for updating students’ enrollments in the NSLDS enrollment reporting system. The updates were always performed on time every 30 days at the beginning of each month. The process began each month with NSLDS generating a list of students that needed to be updated. Only students who received Title IV funds appeared on the list. Our procedure to update the students in NSLDS was done manually, and it involved running a report on the NSLDS website to update each student individually with his or her corresponding enrollment status. Sometimes students did not appear in the NSLDS database during the semester that they started until months after they started. The timing of appearance in the database depended on when the student’s aid was disbursed. Once the student appeared in the database, the College would update the enrollment and indicate that the effective date of the status went back to a date before the student appeared on the database. The College believes this is the reason why it appears that it was late in reporting the two students cited, since they did not appear on the database at the beginning of the term when they started classes but rather at a later date. The College stopped reporting manually to NSLDS as of August 2023 and started reporting electronically via the Clearinghouse in September 2023. This process involves reporting on all students, not just those on the NSLDS database. For example, the auditors identified a student who was reported on time to the Clearinghouse pursuant to that new process, but who did not appear on the NSLDS database until almost 3 months later. The new process allowed the auditors to see the reporting trail. The College believes this same situation happened to the two students cited. Unfortunately, the manual process of reporting to NSLDS does not provide the same audit trail as does the new electronic process using the Clearinghouse. Now that the College is using the Clearinghouse process, this issue should not recur.

Categories

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $5.30M
84.063 Federal Pell Grant Program $1.91M
84.116 Fund for the Improvement of Postsecondary Education $633,708
84.007 Federal Supplemental Educational Opportunity Grants $32,658
84.425 Education Stabilization Fund $4,358