FAC Explorer

Finding 504127 (2024-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-10-30
Audit: 326552
Organization: Northern Kentucky University (KY)
Auditor: Dean Dorton Allen Ford

AI Summary

  • Core Issue: The University failed to notify the NSLDS timely about 27 students' status changes due to incorrect credit hour classifications.
  • Impacted Requirements: Compliance with 34 CFR Section 685.309(b) was not met, affecting accurate reporting of student statuses.
  • Recommended Follow-Up: Implement controls to ensure accurate roster updates and timely reporting of both official and unofficial withdrawals to the NSLDS.

Finding Text

Finding 2024-002: Federal Program: U.S. Department of Education Federal Direct Loan Program, CFDA 84.268 Criteria: The University must comply with 34 CFR Section 685.309(b). Condition: During our testing of 40 official withdrawals, we noted two students for which the National Student Loan Data System (NSLDS) was not notified timely of the correct student status change due to external credits for professional study courses erroneously being included within the students' total credit hours and thus improperly classifying them on the University's roster files. Additional analysis performed by the University on the remaining population of students with external credits identified an additional 12 students for which the NSLDS was not notified timely of the correct student status change. During our testing of three unofficial withdrawals, we noted one Spring semester student for which the NSLDS was not notified timely of the student status change. Additional analysis of all unofficial withdrawals for Spring 2024 resulted in 10 additional students for which the NSLDS was not notified timely of the correct student status change. Cause: The University did not have controls in place to ensure students' classification based upon actual allowable credit hours were being properly reported to the NSLDS. Unofficial withdrawals were also not being monitored to ensure timely reporting to the NSLDS. Effect: The provisions of 34 CFR Section 685.309(b) were not followed and thus a total of 27 students had untimely and incorrect status changes reported to the NSLDS. Questioned Costs: There were no questioned costs associated with this finding. Recommendation: We recommend that the University implement controls to ensure roster files are updated correctly and reviewed before reported to the NSLDS. Views of responsible officials and planned corrective actions: The University agrees with the auditors' finding and recommendation. The following corrective action will be taken: The University Registrar will adhere to: Provisions of 34 CFR Section 685.309(b) will be followed when reporting to NSLDS. The University will develop and implement controls to ensure students’ classification based on actual allowable credit hours are being properly reported to NSLDS. Unofficial withdrawals will be monitored to ensure timely reporting to NSLDS. The University Registrar will work collaboratively with IT to modify the enrollment report to identify students with external credits as well as students who stop attending to allow proper reporting to the NSLDS within the required 30 days.

Corrective Action Plan

The University agrees with the auditors' finding and recommendation. The following corrective action will be taken: The University Registrar will adhere to: Provisions of 34 CFR Section 685.309(b) will be followed when reporting to NSLDS. The University will develop and implement controls to ensure students’ classification based on actual allowable credit hours are being properly reported to NSLDS. Unofficial withdrawals will be monitored to ensure timely reporting to NSLDS. The University Registrar will work collaboratively with the Information Technology office to modify the enrollment report to identify students with external credits as well as students who stop attending to allow proper reporting to the NSLDS within the required 30 days. Anticipated Completion Date: December 31, 2024 Leah Stewart, Assistant Vice President, Enrollment Management

Categories

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 504120 2024-001
    Significant Deficiency
  • 504121 2024-001
    Significant Deficiency
  • 504122 2024-001
    Significant Deficiency
  • 504123 2024-001
    Significant Deficiency
  • 504124 2024-001
    Significant Deficiency
  • 504125 2024-001
    Significant Deficiency
  • 504126 2024-001
    Significant Deficiency
  • 504128 2024-003
    - Repeat
  • 504129 2024-003
    - Repeat
  • 504130 2024-004
    -
  • 504131 2024-004
    -
  • 1080562 2024-001
    Significant Deficiency
  • 1080563 2024-001
    Significant Deficiency
  • 1080564 2024-001
    Significant Deficiency
  • 1080565 2024-001
    Significant Deficiency
  • 1080566 2024-001
    Significant Deficiency
  • 1080567 2024-001
    Significant Deficiency
  • 1080568 2024-001
    Significant Deficiency
  • 1080569 2024-002
    Significant Deficiency
  • 1080570 2024-003
    - Repeat
  • 1080571 2024-003
    - Repeat
  • 1080572 2024-004
    -
  • 1080573 2024-004
    -

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $83.64M
84.063 Federal Pell Grant Program $13.98M
94.006 Americorps State and National 94.006 $1.55M
84.033 Federal Work-Study Program $495,843
84.047 Trio Upward Bound $457,642
84.038 Federal Perkins Student Loan Fund $439,521
84.007 Federal Supplemental Educational Opportunity Grants $438,400
93.264 Nurse Faculty Loan Program (nflp) $431,590
84.042 Trio Student Support Services $399,606
93.516 Public Health Training Centers Program $219,496
47.083 Integrative Activities $161,747
21.027 Coronavirus State and Local Fiscal Recovery Funds $155,868
93.273 Alcohol Research Programs $144,954
94.021 Americorps Volunteer Generation Fund 94.021 $131,753
11.303 Economic Development Technical Assistance $109,832
12.903 Gencyber Grants Program $106,775
93.558 Temporary Assistance for Needy Families $103,664
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $87,961
93.242 Mental Health Research Grants $79,302
10.855 Distance Learning and Telemedicine Loans and Grants $66,799
93.778 Medical Assistance Program $63,026
93.124 Nurse Anesthetist Traineeship $55,376
93.268 Immunization Cooperative Agreements $52,453
11.307 Economic Adjustment Assistance $51,858
84.U01 Americorps National Service Trust $50,668
43.001 Science $48,844
93.113 Environmental Health $47,108
47.084 Nsf Technology, Innovation, and Partnerships $34,314
84.335 Child Care Access Means Parents in School $33,256
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $31,250
93.732 Mental and Behavioral Health Education and Training Grants $29,758
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $26,354
84.425 Education Stabilization Fund $16,327
47.049 Mathematical and Physical Sciences $14,205
47.076 Stem Education (formerly Education and Human Resources) $14,080
43.008 Office of Stem Engagement (ostem) $14,064
43.012 Space Technology $12,273
10.216 1890 Institution Capacity Building Grants $9,216
12.905 Cybersecurity Core Curriculum $6,400
93.658 Foster Care Title IV-E $6,045
93.279 Drug Abuse and Addiction Research Programs $5,936
93.859 Biomedical Research and Research Training $5,725
94.013 Americorps Volunteers in Service to America 94.013 $2,637
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $1,123