Finding 512066 (2024-002)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-11-25
Audit: 329796
Organization: Eastern Oregon University (OR)

AI Summary

  • Core Issue: The University inaccurately reported the enrollment effective date for 1 out of 60 students to NSLDS.
  • Impacted Requirements: Compliance with 34 CFR 682.610 and 2 CFR 200.303 regarding timely and accurate reporting of student enrollment status.
  • Recommended Follow-Up: Implement a key control for enrollment data reporting and maintain evidence of compliance to ensure timely and accurate submissions to NSLDS.

Finding Text

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, nonfederal 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: During our testing, we noted that the enrollment effective date of 1 of the 60 students tested was not reported correctly to NSLDS. Additionally, we did not note evidence of a key control occurring for enrollment reporting. Questioned costs: None reported. Context: During our testing, we noted that the University did not accurately report to National Student Loan Data System (NSLDS) the enrollment effective date of 1 of the 60 students tested. Additionally, the University was unable to provide evidence of a control having occurred. Cause: The University did not manually report the retroactive withdrawal date for one selection. NSC would not allow for the backdate prior to the last date of the term as the term had already concluded. Additionally, no evidence was available for a key control for the enrollment reporting process. 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, 2023-002. Recommendation: We recommend that the University implement a key control to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely, and to store evidence of the key control having occurred. View of Responsible Official: The University agrees with the finding.

Corrective Action Plan

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033, 84.379 Recommendation: We recommend that the University implement a key control to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely, and to store evidence of the key control having occurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review of Banner job to check for errors in reporting format or potential junk data that could cause a report to be rejected. New drop and withdrawal codes that only pertain to post term withdrawals and will only be used for a post term withdrawal to allow the dates to match, are being discussed. As well as internal discussion about developing key control tracking to show evidence that the controls in place are being followed. Name(s) of the contact person(s) responsible for corrective action: Emily Sharratt Planned completion date for corrective action plan: December 13, 2024

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Other Findings in this Audit

  • 512065 2024-001
    Significant Deficiency Repeat
  • 512067 2024-002
    Significant Deficiency Repeat
  • 512068 2024-002
    Significant Deficiency Repeat
  • 512069 2024-002
    Significant Deficiency Repeat
  • 512070 2024-002
    Significant Deficiency Repeat
  • 512071 2024-003
    Significant Deficiency
  • 512072 2024-003
    Significant Deficiency
  • 512073 2024-003
    Significant Deficiency
  • 512074 2024-003
    Significant Deficiency
  • 512075 2024-003
    Significant Deficiency
  • 512076 2024-004
    Significant Deficiency
  • 512077 2024-004
    Significant Deficiency
  • 512078 2024-004
    Significant Deficiency
  • 512079 2024-004
    Significant Deficiency
  • 512080 2024-004
    Significant Deficiency
  • 512081 2024-005
    Significant Deficiency
  • 1088507 2024-001
    Significant Deficiency Repeat
  • 1088508 2024-002
    Significant Deficiency Repeat
  • 1088509 2024-002
    Significant Deficiency Repeat
  • 1088510 2024-002
    Significant Deficiency Repeat
  • 1088511 2024-002
    Significant Deficiency Repeat
  • 1088512 2024-002
    Significant Deficiency Repeat
  • 1088513 2024-003
    Significant Deficiency
  • 1088514 2024-003
    Significant Deficiency
  • 1088515 2024-003
    Significant Deficiency
  • 1088516 2024-003
    Significant Deficiency
  • 1088517 2024-003
    Significant Deficiency
  • 1088518 2024-004
    Significant Deficiency
  • 1088519 2024-004
    Significant Deficiency
  • 1088520 2024-004
    Significant Deficiency
  • 1088521 2024-004
    Significant Deficiency
  • 1088522 2024-004
    Significant Deficiency
  • 1088523 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Direct Student Loans $11.53M
84.063 Federal Pell Grant Program $4.60M
93.600 Head Start $2.04M
84.031 Higher Education Institutional Aid $555,415
84.116 Fund for the Improvement of Postsecondary Education $466,435
84.007 Federal Supplemental Educational Opportunity Grants $170,563
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $167,865
17.600 Mine Health and Safety Grants $158,555
84.033 Federal Work-Study Program $140,127
84.424 Student Support and Academic Enrichment Program $128,459
84.425 Covid-19 - Education Stabilization Fund - Geer $127,682
47.074 Biological Sciences $40,753
59.037 Small Business Development Centers $35,000
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $28,080
42.010 Teaching with Primary Sources $25,000
10.558 Child and Adult Care Food Program $23,429
16.575 Crime Victim Assistance $19,507
84.379 Teacher Education Assistance for College Ad Higher Education Grants $11,630