Finding 538161 (2024-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-27
Audit: 349195
Organization: Maine Maritime Academy (ME)

AI Summary

  • Core Issue: The Academy failed to report changes in student enrollment status to the NSLDS within the required timeframe.
  • Impacted Requirements: Schools must report enrollment changes within 30 days (or 60 days for roster files) as per Department of Education guidelines.
  • Recommended Follow-Up: Enhance control procedures to ensure timely reporting of student enrollment status changes.

Finding Text

2024-001: Student Financial Assistance Cluster – Special Tests and Provisions – Enrollment Reporting Federal Program: Student Financial Assistance Cluster; Federal Direct Student Loans Assistance Listing Number: 84.268 Federal Agency: U.S. Department of Education Pass-Through Entity: None Federal Award Identification Number: P268K161537 Repeat Finding: This is not a repeat finding Criteria – In accordance with limits set by the Department of Education, schools must report changes in a student’s enrollment status (for example, less than half-time, graduated, or withdrawn) to the National Student Loan Data System (NSLDS) within 30 days (60 days for roster file) of becoming aware of the change. Condition and context – During our test work over Unsubsidized and Subsidized loans, we noted eleven students in our sample selected where the change in enrollment status was not completed timely. Cause – Insufficient review of student data in the NSLDS. Effect or Potential Effect – The Academy did not report student enrollment changes within the timeframe outlined by the Department of Education. Questioned Costs - None. Recommendations – We recommend that management enhance control procedures to ensure that student data regarding changes in enrollment status is reported timely. Management’s Views and Corrective Action Plan – Management’s response is included in “Management’s Views and Corrective Action Plan” included at the end of this report after the Summary Schedule of Prior Audit Findings.

Corrective Action Plan

Findings and Questioned Costs for Federal Awards: Finding 2024-001: Student Financial Assistance Cluster – Special Tests and Provisions – Enrollment Reporting Name of Contact Person: Alice Herrick, Director of Fiscal Operations; Ryan French, Director of Financial Aid Management’s Views and Corrective Action Plan Root Causes Analysis: Upon internal review, several key factors contributing to this deficiency were identified: a. Clearinghouse Processing Gaps: Enrollment reporting at the Academy is managed through the National Student Clearinghouse (NSC), which transmits enrollment updates to the National Student Loan Data System (NSLDS). A review of discrepancies highlighted cases where: o Student withdrawals were not consistently updated within the mandated timeframe. o In at least one case, a student was initially listed in NSLDS as “Z – No Record Found” on September 21, 2023, suggesting that NSC added the student to the Academy’s roster. The student withdrew after Fall 2023, but no enrollment update was submitted to NSLDS. b. Quality Control Mechanism: o There is currently no established process to cross-check NSC submission data with NSLDS and Student Information System (SIS) records to confirm that all changes were processed correctly. Corrective Measures: To address this deficiency, the Academy will implement the following corrective actions: a. Enhanced Collaboration & Process Review (Owner: FA/IT/Registrar, Deadline: April 30, 2025): o The Financial Aid Office will collaborate with the Registrar’s Office and IT to conduct a thorough review of the NSC reporting process. o IT will analyze report generation to determine if student records that should be included in NSC updates are being omitted due to system logic or timing of data extraction.b. Quality Control Implementation (Owner: FA/IT, Deadline: May 15, 2025): o A monthly QC report will be developed to identify students with the NSLDS status “Z – No Record Found” and verify that their enrollment data has been appropriately updated in NSLDS. o A secondary review of withdrawals, LOAs, and “no-shows” will be completed to confirm their enrollment status changes were transmitted correctly to NSLDS. c. Manual NSLDS Updates for Withdrawals (Owner: FA, Deadline: Immediate): o As a temporary solution, the Financial Aid Office will manually update student enrollment statuses in NSLDS following an R2T4 calculation. o This manual review will act as a safeguard to catch the majority of unreported status changes while a more automated verification process is developed. Future Process Improvements & Next Steps a. Automated Data Integrity Checks (Owner: IT, Deadline: June 30, 2025): o IT will determine whether a custom “NSLDS Status” flag can be implemented in the Academy’s SIS to help identify students whose records do not agree with NSLDS or the NSC report. b. Ongoing Compliance Monitoring (Owner: FA/IT/Registrar, Deadline: July 30, 2025): o Academy staff from the Registrar’s Office, Financial Aid, and IT will meet to discuss and document NSC reporting best practices – Internal Procedures, Operational Workflow, Compliance and QC Measures. o A bi-annual audit of enrollment reporting timeliness will be conducted to ensure continued compliance. Conclusion: Maine Maritime Academy is committed to ensuring compliance with U.S. Department of Education regulations and providing accurate and appropriate financial aid awards to students. The corrective actions outlined in this plan address the deficiencies identified in the Uniform Guidance audit and aim to prevent similar issues in the future. We appreciate the audit findings and remain dedicated to continuous improvement in our financial aid procedures.

Categories

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1114603 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $6.18M
20.806 State Maritime Schools $2.47M
84.063 Federal Pell Grant Program $1.14M
84.116 Fund for the Improvement of Postsecondary Education $824,754
84.038 Federal Perkins Loan Program $482,271
21.027 Coronavirus State and Local Fiscal Recovery Funds $234,835
84.007 Federal Supplemental Educational Opportunity Grants $102,701
84.033 Federal Work-Study Program $82,965
47.RD Environmental Dna As A Nexus of Coastal Ecosystem Sustainability for Maine $25,757
47.RD Bio Surveillance of Alewives, Penobscot Bay $2,592
47.RD Microbial Diversity Across Belfast Bay $1,315
43.001 Science $488