Finding 561844 (2024-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-05-29
Audit: 357504
Auditor: Kpmg LLP

AI Summary

  • Core Issue: The College failed to report student enrollment status changes accurately and on time, leading to discrepancies between institutional records and NSLDS.
  • Impacted Requirements: Institutions must report enrollment information within 60 days, ensuring accuracy in both Campus-Level and Program-Level Records as per federal regulations.
  • Recommended Follow-Up: Enhance policies and procedures to ensure timely and accurate reporting of all status changes to NSLDS, aligning institutional records with federal requirements.

Finding Text

2024-002 Special Tests (Enrollment Reporting) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460 (9/1/2023-8/31/2024) Statistically Valid Sample: No, and it was not intended to be Prior Year Finding: No Finding Type: Significant Deficiency and Noncompliance Criteria: Under the Pell grant and the Direct and Federal Family Education Loan programs, institutions are required to report enrollment information via the National Student Loan Data System (NSLDS) (OMB No. 1845-0035). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update and certify student enrollment statuses, program information and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. The data on the institution’s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information; “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types. Institutions are responsible for accurately reporting all Campus-Level Record data elements. The Department of Education (ED) considers the following data elements to be high risk: • OPEID number, enrollment effective date, enrollment status and certification date Institutions are responsible for accurately reporting all Program-Level Record data elements. The Department of Education (ED) considers the following data elements to be high risk: • OPEID number, CIP code, CIP year, credential level, published program length measurement, published program length, program begin date, program enrollment status and program enrollment effective date Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (SAIG) (OMB No. 1845-0002) mailboxes sent by ED via NSLDS. An institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in the data elements for the Campus Record and the Program Record identified above, and submit the changes electronically through the batch method, spreadsheet submittal, or the NSLDS website (Pell, 34 CFR 690.83(b)(2); FFEL, 34 CFR 682.610; Direct Loan, 34 CFR 685.309: Perkins 34 CFR 674.19(f)). Additionally, in accordance with federal requirements, the College shall maintain internal controls over federal programs designed to provide reasonable assurance that transactions are executed in compliance with federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program. Condition and Context: The College utilizes the National Student Clearinghouse (the Clearinghouse) as a service provider for transmission of its enrollment reporting changes including, but not limited to withdrawals and graduate status to the National Student Loan Data System (NSLDS). The College receives the Enrollment Reporting Roster and makes necessary updates for changes in student status. A final file is then sent to the Clearinghouse who transmits information or corrections to NSLDS. For 4 out of the 26 students selected for testwork, the enrollment status did not match between the institutions records, NSLDS Campus-Level Records, and NSLDS Program Level Records due to a DegreeVerify service limitation within the National Student Clearinghouse and two of the four students also were certified by NSLDS 82 days after the 60 day certification requirement past the status effective date. In addition to the 4 students previously discussed, one additional student’s status was certified 16 days beyond the 60 day certification day requirement. Cause: The College’s processes and procedures did not ensure that the Clearinghouse transmitted the change in status certification dates by the required 60 day reporting period and was properly reflected in NSLDS. Effect: Student status changes not reported in a timely or accurate manner may cause the student to not enter into repayment status for Federal Direct Student Loans on a timely basis. Questioned Costs: No questioned costs were noted as a result of the audit procedures performed. Recommendation: We recommend the College review and enhance its current policies and procedures to ensure that all status changes are reported to NSLDS timely and that all student statuses match between the College records, Campus-Level Records and Program-Level Records. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

2024-002 Special Tests (Enrollment Reporting) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460 (9/1/2023-8/31/2024) Finding Type: Significant Deficiency and Noncompliance Responsible personnel: Christopher Nieves, Registrar, ctn2114@tc.columbia.edu, 212 678-4056 Corrective Action Plan: The College identified that the periodic degree record submission process to the Clearinghouse was not fully and accurately updating a student’s status at NSLDS from the prior status to Graduated. These students were not included on the Clearinghouse standard error resolution reports for review and timely correction by the College and therefore, the student status change(s) will also reflect a late certification. The Office of the Registrar consulted with the Clearinghouse which identified a universal limitation with the DegreeVerify service. Despite the College’s accurate and timely submission of degree conferral data, the process did not apply a Graduated enrollment status for students awarded multiple and similar level degrees and/or for students who have multiple enrollment records for more than one academic program. To address this issue, and with the Clearinghouse’s guidance, a manual correction process for the student population was implemented and is available through a separate section on their dashboard. Designated staff in the Registrar’s Office initiated enrollment history corrections through this process. As DegreeVerify reporting is conducted on a monthly basis by the College, manual corrections will also be processed monthly aligning with the submission schedule. Any necessary corrections will be completed directly following the Clearinghouse’s confirmation that the latest report has posted to the dashboard. This will ensure that all graduation statuses will be accurately and timely reflected and consistent across the College’s records and Campus and Program-Level records in NSLDS going forward. Additionally, while graduated status was not timely applied for these students, withdrawal status records were reported and available within the allowable grace period resulting in proper timing for entering federal loan repayment status.

Categories

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

Other Findings in this Audit

  • 561843 2024-001
    Material Weakness
  • 1138285 2024-001
    Material Weakness
  • 1138286 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $52.52M
93.264 Nurse Faculty Loan Program (nflp) $2.50M
84.336 Teacher Quality Partnership Grants $1.60M
84.033 Federal Work-Study Program $1.00M
84.305 Education Research, Development and Dissemination $846,424
84.038 Federal Perkins Loan Program_federal Capital Contributions $695,646
84.215 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $580,324
93.865 Child Health and Human Development Extramural Research $441,470
45.130 Promotion of the Humanities Challenge Grants $425,000
84.U84 Unknown $305,724
93.121 Oral Diseases and Disorders Research $270,770
93.859 Biomedical Research and Research Training $235,609
93.191 Graduate Psychology Education $213,586
84.324 Research in Special Education $208,014
93.393 Cancer Cause and Prevention Research $191,942
47.050 Geosciences $182,513
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $145,694
84.411 Education Innovation and Research (formerly Investing in Innovation (i3) Fund) $142,664
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $104,212
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $102,116
93.242 Mental Health Research Grants $89,270
47.041 Engineering $71,498
84.116 Fund for the Improvement of Postsecondary Education $64,592
17.U17 Unknown $62,614
19.040 Public Diplomacy Programs $53,923
12.U10 Unknown $47,855
84.365 English Language Acquisition State Grants $45,111
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $42,025
97.132 Financial Assistance for Targeted Violence and Terrorism Prevention $35,871
93.279 Drug Use and Addiction Research Programs $33,523
93.136 Injury Prevention and Control Research and State and Community Based Programs $25,982
45.161 Promotion of the Humanities Research $25,448
47.076 Stem Education (formerly Education and Human Resources) $19,380
45.024 Promotion of the Arts Grants to Organizations and Individuals $18,956
84.031 Higher Education Institutional Aid $18,949
16.585 Treatment Court Discretionary Grant Program $18,686
93.364 Nursing Student Loans $7,500
93.837 Cardiovascular Diseases Research $6,162
45.129 Promotion of the Humanities Federal/state Partnership $6,052
89.003 National Historical Publications and Records Grants $4,186
47.075 Social, Behavioral, and Economic Sciences $3,716
10.223 Hispanic Serving Institutions Education Grants $2,474
45.163 Promotion of the Humanities Professional Development $1,316