Finding 503475 (2024-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-10-23
Audit: 325604
Organization: Concordia University, Nebraska (NE)

AI Summary

  • Core Issue: The University reported incorrect enrollment effective dates to NSLDS for 4 out of 40 students tested.
  • Impacted Requirements: Compliance with 34 CFR 685.309(b) regarding timely and accurate reporting of student enrollment data.
  • Recommended Follow-Up: The University should review and improve its procedures for reporting enrollment status changes to ensure accuracy and compliance.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Aid ALN Number: Student Financial Aid Cluster Award Period: July 01, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: During our testing, we noted 4 instances out of 40 students tested where the enrollment effective date per NSLDS did not match institutional records. Questioned Costs: None Context: Students effective dates were reported incorrectly to NSLDS. Cause: The University did not appropriately determine the student's enrollment effective date when reporting to NSLDS. Effect: The enrollment effective date reported to NSLDS is used to determine when the student’s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. In addition, the University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely Repeat finding: No Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus and program level is aligning with the University. Views of responsible officials: No disagreement

Corrective Action Plan

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus and program level is aligning with the University. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Training on National Student Clearinghouse reporting steps when a non-returning student is processed after the first of term report has been submitted to National Student Clearinghouse. Review process for using end of term date, not Commencement ceremony date as award date. Name(s) of the contact person(s) responsible for corrective action: David L Kumm, Executive VP CFO/COO Planned completion date for corrective action plan: 10/31/2024

Categories

Student Financial Aid Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 503476 2024-001
    Significant Deficiency
  • 503477 2024-001
    Significant Deficiency
  • 503478 2024-001
    Significant Deficiency
  • 503479 2024-001
    Significant Deficiency
  • 503480 2024-001
    Significant Deficiency
  • 1079917 2024-001
    Significant Deficiency
  • 1079918 2024-001
    Significant Deficiency
  • 1079919 2024-001
    Significant Deficiency
  • 1079920 2024-001
    Significant Deficiency
  • 1079921 2024-001
    Significant Deficiency
  • 1079922 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $9.03M
84.063 Federal Pell Grant Program $1.66M
84.038 Federal Perkins Loan Program $282,322
84.007 Federal Supplemental Educational Opportunity Grants $228,789
84.033 Federal Work-Study Program $189,583
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $113,287