Finding Text
Federal Agency: U.S. Department of Education
Federal Program Name: Student Financial Assistance Cluster
Assistance Listing Number: 84.007 – Federal Supplemental Educational Opportunity Grants
84.033 – Federal Work-Study Program
84.038 – Federal Perkins Loan Program
84.063 – Federal Pell Grant Program
84.268 – Federal Direct Student Loans
Award Period: July 1, 2023 to June 30, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that do not pass the NSLDS enrollment reporting edits.
Condition: During our testing, we noted 2 of the 40 students tested, the students’ program begin date per the institution's records did not match what was reported to NSLDS.
Questioned Costs: None
Context: During our testing, it was noted the Corporation does not have a process in place to ensure the accuracy of NSLDS reporting, specifically as it relates to the program begin date per the Program-Level Records.
Cause: The Corporation’s processes and controls did not ensure that students’ program begin dates were accurately reported to NSLDS.
Effect: The Corporation did not comply with Department of Education (ED) regulations.
Repeat Finding: Yes
Auditors’ Recommendation We recommend the Corporation review its reporting procedures to ensure that student information is reported accurately and timely to NSLDS as required by regulations.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.