Finding 507953 (2024-004)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-11-14
Audit: 328453
Organization: Idaho State University (ID)
Auditor: Cla

AI Summary

  • Core Issue: The University failed to report student enrollment changes accurately and on time to the National Student Loan Data System (NSLDS).
  • Impacted Requirements: This violates federal regulations requiring timely reporting of enrollment status changes and maintaining internal controls for compliance.
  • Recommended Follow-Up: Implement procedures to ensure accurate and timely reporting of enrollment data, and establish formal review processes to document compliance efforts.

Finding Text

Special Tests & Provisions Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: Multiple Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Other Matters • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Code of Federal Regulations, 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. In addition per the Uniform Guidance 2 CRF 200.303, non- federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonable ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University did not properly report student enrollment changes for students who received federal student aid to the National Student Loan Data System (NSLDS). Context: During our testing of 40 students, we identified two instances for which the student’s enrollment status was not correctly reported to NSLDS in a timely manner and one instance where the enrollment effective date was not reported correctly to NSLDS. Questioned costs: None Cause: The University did not have proper procedures in place to verify students status in NSLDS matched the institutions records in a timely manner. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the University was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat finding: Yes, 2023-007 Recommendation: We recommend that the University implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. And we recommend that the University implement formal review procedures to document the review process. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

Categories

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Significant Deficiency

Other Findings in this Audit

  • 507947 2024-003
    Significant Deficiency Repeat
  • 507948 2024-001
    Significant Deficiency Repeat
  • 507949 2024-002
    Significant Deficiency Repeat
  • 507950 2024-004
    Significant Deficiency Repeat
  • 507951 2024-004
    Significant Deficiency Repeat
  • 507952 2024-004
    Significant Deficiency Repeat
  • 507954 2024-004
    Significant Deficiency Repeat
  • 507955 2024-004
    Significant Deficiency Repeat
  • 507956 2024-004
    Significant Deficiency Repeat
  • 507957 2024-004
    Significant Deficiency Repeat
  • 507958 2024-004
    Significant Deficiency Repeat
  • 507959 2024-004
    Significant Deficiency Repeat
  • 507960 2024-004
    Significant Deficiency Repeat
  • 507961 2024-004
    Significant Deficiency Repeat
  • 507962 2024-004
    Significant Deficiency Repeat
  • 507963 2024-004
    Significant Deficiency Repeat
  • 507964 2024-004
    Significant Deficiency Repeat
  • 507965 2024-005
    Significant Deficiency
  • 507966 2024-004
    Significant Deficiency Repeat
  • 507967 2024-005
    Significant Deficiency
  • 507968 2024-004
    Significant Deficiency Repeat
  • 507969 2024-004
    Significant Deficiency Repeat
  • 507970 2024-004
    Significant Deficiency Repeat
  • 507971 2024-004
    Significant Deficiency Repeat
  • 507972 2024-004
    Significant Deficiency Repeat
  • 507973 2024-001
    Significant Deficiency Repeat
  • 1084389 2024-003
    Significant Deficiency Repeat
  • 1084390 2024-001
    Significant Deficiency Repeat
  • 1084391 2024-002
    Significant Deficiency Repeat
  • 1084392 2024-004
    Significant Deficiency Repeat
  • 1084393 2024-004
    Significant Deficiency Repeat
  • 1084394 2024-004
    Significant Deficiency Repeat
  • 1084395 2024-004
    Significant Deficiency Repeat
  • 1084396 2024-004
    Significant Deficiency Repeat
  • 1084397 2024-004
    Significant Deficiency Repeat
  • 1084398 2024-004
    Significant Deficiency Repeat
  • 1084399 2024-004
    Significant Deficiency Repeat
  • 1084400 2024-004
    Significant Deficiency Repeat
  • 1084401 2024-004
    Significant Deficiency Repeat
  • 1084402 2024-004
    Significant Deficiency Repeat
  • 1084403 2024-004
    Significant Deficiency Repeat
  • 1084404 2024-004
    Significant Deficiency Repeat
  • 1084405 2024-004
    Significant Deficiency Repeat
  • 1084406 2024-004
    Significant Deficiency Repeat
  • 1084407 2024-005
    Significant Deficiency
  • 1084408 2024-004
    Significant Deficiency Repeat
  • 1084409 2024-005
    Significant Deficiency
  • 1084410 2024-004
    Significant Deficiency Repeat
  • 1084411 2024-004
    Significant Deficiency Repeat
  • 1084412 2024-004
    Significant Deficiency Repeat
  • 1084413 2024-004
    Significant Deficiency Repeat
  • 1084414 2024-004
    Significant Deficiency Repeat
  • 1084415 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $15.60M
93.434 Every Student Succeeds Act/preschool Development Grants $11.49M
11.300 Public Works and Economic Development Facilities Program $1.23M
84.268 Federal Direct Student Loan $915,740
84.010 Title I Grants to Local Educational Agencies $764,531
93.516 Public Health Training Centers Program $726,663
84.007 Supplemental Educational Opportunity Grant $544,846
84.425 Education Stabilization Fund $535,521
84.141 Migrant Education High School Equivalency Program $514,358
84.044 Trio Talent Search $493,286
81.065 Nuclear Legacy Cleanup Program $474,607
93.107 Area Health Education Centers $441,664
84.149 Migrant Education College Assistance Migrant Program $440,788
47.083 Integrative Activities $346,139
94.006 Americorps State and National 94.006 $338,926
84.042 Trio Student Support Services $329,192
84.038 Perkins Loan Program $326,785
84.217 Trio McNair Post-Baccalaureate Achievement $298,330
84.047 Trio Upward Bound $279,734
84.129 Rehabilitation Long-Term Training $258,882
93.145 Hiv-Related Training and Technical Assistance $236,223
93.917 Hiv Care Formula Grants $219,739
43.001 Science $190,218
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $189,382
84.066 Trio Educational Opportunity Centers $158,706
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $129,252
81.049 Office of Science Financial Assistance Program $127,347
93.658 Foster Care Title IV-E $122,120
93.855 Allergy and Infectious Diseases Research $111,387
93.173 Research Related to Deafness and Communication Disorders $105,836
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $101,369
59.058 Federal and State Technology Partnership Program $98,300
94.012 Americorps September 11th National Day of Service and Remembrance Grants 94.012 $97,518
93.234 Traumatic Brain Injury State Demonstration Grant Program $83,715
10.001 Agricultural Research Basic and Applied Research $64,424
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $61,360
81.000 Pass Through Funding From Battelle Energy Alliance LLC $60,955
93.884 Primary Care Training and Enhancement $60,497
10.170 Specialty Crop Block Grant Program - Farm Bill $49,109
47.049 Mathematical and Physical Sciences $47,547
11.611 Manufacturing Extension Partnership $47,508
10.558 Child and Adult Care Food Program $46,937
93.988 Cooperative Agreements for Diabetes Control Programs $46,171
47.076 Stem Education (formerly Education and Human Resources) $45,273
93.236 Grants to States to Support Oral Health Workforce Activities $43,365
15.808 U.s. Geological Survey Research and Data Collection $40,533
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $36,087
93.191 Graduate Psychology Education $32,066
84.048 Career and Technical Education-Basic Grants to States $30,813
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $28,984
93.959 Block Grants for Prevention and Treatment of Substance Abuse $28,257
15.815 National Land Remote Sensing Education Outreach and Research $26,326
12.002 Procurement Technical Assistance for Business Firms $26,104
93.859 Biomedical Research and Research Training $25,538
97.045 Cooperating Technical Partners $22,186
77.008 U.s. Nuclear Regulatory Commission Scholarship and Fellowship Program $21,660
93.251 Early Hearing Detection and Intervention $21,449
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $20,520
84.002 Adult Education-Basic Grants to States $19,069
15.224 Cultural and Paleontological Resources Management $18,077
47.050 Geosciences $17,616
81.121 Nuclear Energy Research, Development and Demonstration $15,980
10.868 Rural Energy for America Program $13,092
11.431 Climate and Atmospheric Research $11,880
47.070 Computer and Information Science and Engineering $11,200
43.008 Office of Stem Engagement (ostem) $9,134
47.074 Biological Sciences $8,861
10.699 Partnership Agreements $8,236
15.810 National Cooperative Geologic Mapping $8,169
10.855 Distance Learning and Telemedicine Loans and Grants $6,846
84.033 Federal Work Study $5,938
10.559 Summer Food Service Program for Children (sfspc) $4,071
84.160 Training Interpreters for Individuals Who Are Deaf and Individuals Who Are Deaf-Blind $1,251
45.149 Promotion of the Humanities Division of Preservation and Access $250
45.129 Promotion of the Humanities Federal/state Partnership $118
59.037 Small Business Development Centers $1
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $-108
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $-2,262
93.865 Child Health and Human Development Extramural Research $-2,834
93.426 The National Cardiovascular Health Program $-6,136