Finding 539081 (2024-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-28
Audit: 349782
Auditor: Kpmg

AI Summary

  • Core Issue: The University failed to submit timely and accurate enrollment data to the National Student Loan Data System (NSLDS), impacting compliance with federal reporting requirements.
  • Impacted Requirements: Institutions must report changes in student enrollment within 30 days and ensure accurate campus and program level data is provided to NSLDS.
  • Recommended Follow-Up: Enhance internal controls to ensure timely and accurate reporting, with regular reviews of data submissions to prevent future discrepancies.

Finding Text

Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.268 Federal Direct Student Loans Program Federal Agency: Department of Education Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR Section 685.309, institutions with direct loan programs must report enrollment information within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. An institution must notify the Secretary of Education if it discovers that a loan under Title IV of the Act was made to or on behalf of a student who has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period in which the loan was intended. The Department of Education lists several certification methods for enrollment reporting, including certifying directly through the National Students Loan Data System (NSLDS) web site, or certifying through NSLDS’s batch enrollment reporting process. Additionally, there are two categories of enrollment information within NSLDS, “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types. Condition and Context: It was identified that the University did not have effective internal controls over the review of student program and campus level data changes submitted to the National Student Loan Data System (NSLDS). In our sample of 40 students over the enrollment reporting compliance requirement, we identified 9 students who had changes that were not submitted timely and 15 students whose campus or program level information was not submitted accurately to the NSLDS. Cause and Effect: The University’s control failed in detecting that untimely and inaccurate information was reported to NSLDS. Qustioned Costs: None noted. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: Yes. Recommendation: We recommend that the University enhance its internal controls to ensure all information submitted to NSLDS is reviewed for accuracy on a timely basis. View of Responsible Officials: University of Massachusetts Global concurs with this finding. The University utilizes the services of National Student Clearinghouse to report student status data to the NSLDS. There were certain students with statuses that did not match between program and campus level records, and one student who withdrew from the University, but was not properly reported within the 60 day requirement. To address this, the registrar will review system generated reports to match NSLDS reporting guides and closely monitor when files are processed and reported to NSLDS.

Corrective Action Plan

Finding#2024-001: 40 files were sampled, and 18 files were found to have late reporting. We agree with the findings and have put forward an action plan to ensure this is not a repeat finding in the future. 17 out of 18 students that were part of the findings were reported within the 60 days, however, the program and campus level were not matching in NSLDS. Per the NSLDS Enrollment Reporting Guide, both the campus level enrollment reporting and program-level enrollment reporting should be updated every 60 days. To ensure both program and campus-level enrollments are updated within 60 days, our Registrar will be working closely with the National Student Clearinghouse. We are reviewing each report generated by our system to ensure that the main data elements are found in the report which include: - Student current SSN - OPEID - CIP Code - CIP Year - Credential level - Published Program Length Measurement - Published Program Length - Weeks in Title IV Academic Year - Program Begin Date - Program and Campus Enrollment Status - Special Program Indicator - Program and Campus Enrollment Effective Date - Certification Date In addition, we are carefully reviewing the reports and changing the timing of reporting. One of the 18 students that was part of the findings withdrew and was not reported timely. The university will monitor closely with NSC the timing of files and reporting. Finding #2024-001 Action: Implementation of new control: Registrar to review system generated reports to match NSLDS reporting guides and monitor closely the timing of when files are processed and reported to NSLDS. Name of contact person responsible for corrective action plan: Marilyn Payan, University Registrar Anticipated Completion Date: Currently being implemented, to be completed before 12/31/2024.

Categories

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1115523 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $74.63M
84.063 Federal Pell Grant Program $6.90M
11.307 Economic Adjustment Assistance $1.94M
84.365 English Language Acquisition State Grants $545,563
84.007 Federal Supplemental Educational Opportunity Grants $375,807
84.116 Fund for the Improvement of Postsecondary Education $272,938
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $134,377