Finding Text
Finding 2024-001: Untimely and Inaccurate Enrollment Reporting
Compliance Requirement: Special Tests & Provisions: Enrollment Reporting
Type: Material Weakness in Internal Control over Compliance; Material
Noncompliance
Federal Awarding Agency: U.S. Department of Education
AL Numbers and Titles: 84.063 and 84.268 – Student Financial Aid Cluster
Grant Award Period: July 1, 2023 through June 30, 2024
Questioned Costs: None
Repeat Finding: No
Criteria: Per 2 CFR 200.303, nonfederal entities receiving federal awards are required to
establish and maintain internal controls designed to reasonably ensure
compliance with federal laws, regulations, and program compliance
requirements. Additionally, 34 CFR 682.610, states that institutions must report
accurately the enrollment status of all students regardless of if they receive aid
from the institution or not. Changes to said status are required to be reported
within 30 days of becoming aware of the status change, or with the next
scheduled transmission of statuses if the scheduled transmission is within 60
days.
Condition: During our testing of 12 students, we identified 9 students for which the
student's enrollment status was not reported timely to the National Student Loan
Data System (NSLDS) and 8 students whose graduation status was not
accurately reported to the NSLDS.
Cause: During the year, the University submitted its listing of individuals who
graduated to Clearinghouse to upload to NSLDS. However, the University did
not review the listing of exceptions from Clearinghouse related to the students
whose status changes were not uploaded to NSLDS, which caused the
enrollment changes for students who graduated to not be reported in accordance
with federal requirements. This caused students to not be reported to NSLDS
until the audit.Effect: The University was not in compliance with the requirements to properly report
student enrollment data correctly. Incorrect dates submitted to NSLDS may be
used to determine the grace period for the repayment and interest of outstanding
Title IV student loans.
Recommendation: We recommend the University review current processes for reporting to NSLDS
and implement procedures to ensure submissions are reported timely and
accurately.
Views of Responsible
Officials Corrective
Actions: The University agrees with this finding. Please refer to the Corrective Action
Plan.