Finding Text
2024-001: Special Tests & Provisions
Assistance Listing Title: Federal Direct Student Loans- SFA Cluster
Assistance Listing Number: 84.268
Federal Award Year: 2023-2024
Federal Agency: Department of Education
Federal Award Identification Number: P268K230377 (Direct Loan 2023)
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Type of Finding: Material Weakness over Compliance
Category of Finding: Special Tests- Enrollment Reporting
Questioned Costs: $0
Condition: The University has no verifiable internal controls in place to ensure that the eligibility
requirements for students receiving financial aid are maintained. Untimely reporting by the University of
students’ changes in status during the 2023-2024 award year under audit.
Criteria: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report
accurately the enrollment status of all students regardless if they receive aid from the institution or not.
This includes the enrollment effective date and related enrollment status, which must be reported for
both the Campus-Level and the Program-Level as well as the program begin 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.
Cause: Lack of appropriate policy and procedure in place regarding NSLDS enrollment reporting for
the year under audit.
Context: This condition occurred for 40 out of 40 samples selected for testing.
Effect: Non-compliance with federal regulations which could lead to untimely and incorrect reporting of
enrollment information to NSLDS.
Repeat Finding: No
Recommendation: We recommend that the University review their enrollment reporting policies and
procedures to ensure accurate reporting and roster uploads to NSLDS are made and certified within the
60 day compliance requirements.
Views of Responsible Officials: There is no disagreement with the audit finding.