Finding 538363 (2024-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-27
Audit: 349359
Organization: Claremont Lincoln University (CA)
Auditor: Moss Adams LLP

AI Summary

  • Core Issue: The University failed to report changes in student enrollment status accurately and on time to the NSLDS, leading to a significant deficiency in internal controls.
  • Impacted Requirements: Compliance with 34 CFR section 685.309(b)(2) regarding timely notification of changes in enrollment status for federal aid recipients.
  • Recommended Follow-Up: Implement a process to ensure accurate reporting to NSLDS, including checklists for status changes and regular audits of student records against NSLDS data.

Finding Text

FINDING 2024-001 – Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance (See Section III Federal Award Findings and Questioned Costs - Finding 2024-001 for included table) Criteria – The National Student Loan Data System (NSLDS) is the Department of Education’s (ED’s) centralized database for students’ enrollment information. It is the University’s responsibility to update this information timely and accurately when the enrollment status of a student that has received federal aid changes. 34 CFR section 685.309(b)(2): Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that 1. a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a halftime basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or 2. A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. Condition/context – From a system generated population of 185 federal aid recipient students who graduated, reported a physical address change, withdrew, or dropped during the 2023-2024 academic year, we selected a sample of 15 students. The enrollment information and withdrawal, address change, or graduation date per the School’s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. Of the 15 students who had a change in address, graduated, or withdrew, three had errors reported to NSLDS. Cause – The University contracts with a third-party intermediary to transmit enrollment information to NSLDS. Ultimately, the University is responsible for the accuracy and timeliness of its reporting, regardless of whether it uses a third-party. For the exceptions noted above, the University had updated its records to reflect correct status changes, however, there were technical difficulties encountered during integration between the Student Information System (SIS) and the Financial Aid Management System (FAMS) leading to inaccurate reporting to the NSDLS. The student status in FAMS was marked as “test active” but this designation should have not been sent to NSLDS and consequently, the three files were mistakenly transmitted to NSLDS. Once the errors were detected, the University corrected the students’ records and updated NSLDS accordingly. Effect – The NSLDS database did not include accurate information until the point at which it was corrected. This information is utilized by ED, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, billing, and repayment of student loans. Repeat finding – Yes, see 2023-001. Recommendation – We recommend the University institute a process and control to ensure student enrollment information reflected in NSLDS is in agreement with University records. This may include a checklist that is followed after an enrollment status change occurs, along with scheduled reminders to submit the changes. Another option could include a monthly or biweekly random sample of federal aid recipient students being selected for inspection, during which the current NSLDS reporting for that student is compared to the University’s underlying student records to ensure complete and accurate reporting has occurred. Views of responsible officials and planned corrective actions – Management agrees with the recommendation and has developed a corrective action plan to address the finding.

Corrective Action Plan

Responsible Office and Individuals: The Associate Vice President, Student Financial Services, Jazmin Richardson and the Chief Operating Officer/Chief Finance Officer, Mark Mendoza are responsible for the development of the processes, and implementation of the corrective actions described in the Corrective Action Plan. The corrective actions will result in timely and accurate reporting to National Student Loan Data System (NSLDS). Objective: To address the identified system issues causing errors in NSLDS reporting and develop a process to mitigate and minimize future reporting errors. 1. Identified Issues After conducting a thorough review of NSLDS reporting errors, the following system-related issues were identified: • Data Transfer Issues: Inconsistent or incomplete data transfers between internal student information systems and the NSLDS platform, leading to inaccurate reporting of student enrollment statuses.. • Duplicate Records: Instances of duplicate student records being reported due to miscommunication between systems, leading to confusion and discrepancies in student enrollment statuses. 2. Root Cause Analysis The following root causes were identified for the issues above: • System Integration Gaps: A lack of synchronization between the Student Information System (SIS) and NSLDS, which led to data mismatches. • Lack of Automated Validation: Insufficient automated validation rules in place to check for duplicate records, missing data fields, or timing mismatches between enrollment updates and NSLDS submissions. 3. Corrective Actions The following corrective actions have been or will be implemented to address the identified issues: • System Synchronization Improvements: We have developed an automated process that synchronizes student data updates between SIS and the Financial Aid Management System (FAMS) on a part of term basis to ensure consistent and accurate data reporting. • Data Integrity Checks: We have introduced a validation process that will flag missing, inconsistent, or duplicate data before reports are submitted to NSLDS. Any flagged issues are reviewed and resolved by the team before submission. • Enhanced Staff Training: We have provided training sessions to staff on the NSLDS reporting process, focusing on improving data entry accuracy. • Audit Reports: Implementing an internal audit process that generates reports on NSLDS submissions, highlighting discrepancies and alerting staff to potential errors before they are finalized. 4. Mitigation of Future Errors To minimize the likelihood of future errors, we are implementing the following long-term strategies: • Periodic System Audits: We will conduct 8-week (part of term) audits to ensure that the integration between SIS and FAMS is functioning as expected and data transfers are accurate. • Regular Staff Reviews and Updates: Continuing education and regular refresher courses for staff to keep up-to-date with NSLDS reporting guidelines and best practices. • Collaborative Team Efforts: The Student Financial Services (SFS) department as well and third-party servicer (Campus Ivy) will oversee the monitoring and auditing of NSLDS data submissions, with regular collaboration between the Student Financial Services department, Student Services department, and Campus Ivy to ensure all systems are aligned. 5. Follow-Up and Evaluation To ensure the effectiveness of this corrective action plan, the following steps will be taken: • Bi-Monthly Reporting Reviews: Reviewing the accuracy and completeness of NSLDS reports each month, with a focus on identifying trends in errors and addressing any emerging issues promptly. • Stakeholder Feedback: Gathering feedback from all stakeholders, including Campus Ivy, Student Financial Services, and Student Services staff, to ensure the new processes are effective and efficient. • Continuous Improvement: This plan will be revisited and updated annually to incorporate any new system upgrades, NSLDS reporting changes, or insights gained from audits and reviews. Conclusion: This corrective action plan provides a structured approach to address the current NSLDS reporting issues and ensures long-term improvements in the accuracy and timeliness of our reporting processes. With the implementation of these corrective measures, we expect to see a significant reduction in reporting errors and a more seamless process going forward.

Categories

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

Other Findings in this Audit

  • 538364 2024-001
    Significant Deficiency Repeat
  • 1114805 2024-001
    Significant Deficiency Repeat
  • 1114806 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $1.86M
84.063 Federal Pell Grant Program $50,911