FAC Explorer

Finding 565196 (2024-005)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-06-17
Audit: 359091
Organization: University of Guam (GU)
Auditor: Ernst & Young LLP

AI Summary

  • Core Issue: The University inaccurately reported enrollment data to the NSLDS, affecting both Campus-Level and Program-Level records.
  • Impacted Requirements: Compliance with OMB No. 1845-0035 mandates accurate reporting of enrollment information, including effective dates and statuses.
  • Recommended Follow-Up: Implement review procedures to ensure accuracy of reported data and alignment with University records.

Finding Text

Finding No.: 2024-005 Federal Agency: U.S. Department of Education AL Program: Student Financial Assistance Cluster Federal Award No.: Various Area: Special Tests and Provisions – Enrollment Reporting Questioned Costs: $0 Criteria: OMB No. 1845-0035 require institutions of higher education to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). 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 and Program-Level Record data elements. Below are some of the data elements that are considered to be high risk by ED. Campus-Level Record data: • Enrollment Effective Date – The date that the current enrollment status reported for a student was first effective. • Enrollment Status – The student’s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z). • Certification Date – The Date enrollment certified by institution. At a minimum, institutions are required to certify enrollment every 60 days or every other month. Program-Level Record data: • Program Begin Date – The Program Begin Date is the date the student first began attending the program being reported. Typically, this would be the first day of the term in which the student began enrollment in the program, unless the student enrolled in the program on an earlier date. • Program Enrollment Status – The student’s enrollment status as of the reporting date; full-time (F), three-quarter time (Q), half-time (H), less than half-time (L), leave of absence (A), graduated (G), withdrawn (W), deceased (D), never attended (X) and record not found (Z). • Program Enrollment Effective Date – The date when the student's current program status first took effect. Condition: For 40 samples we tested for above attributes, we noted that: (1) 16 samples inaccurately reported the Enrollment Effective Date. (2) 7 samples inaccurately reported the Enrollment Status. These include 4 out of 4 graduated student samples being reported as withdrawn (W). (3) 35 samples have not been certified within atleast 60 days. (4) 20 samples inaccurately reported the Program Begin Date. (5) 7 samples inaccurately reported the Program Enrollment Status. (6) 20 samples inaccurately reported the Program Enrollment Effective Date. Cause: There is no review procedures performed to ensure that reported information to NSLDS are accurate. Effect or potential effect: The University is not compliance with enrollment reporting requirements to NSLDS. Recommendation: The University should develop and implement review procedures to ensure that reported Campus-Level data and Program-Level data via NSLDS are accurate and agree to the University’s records. Views of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.

Corrective Action Plan

Finding NO. 2024-005 Special Tests and Provisions – Enrollment Reporting View of the University of Guam and Corrective Action Plan: The University of Guam has signed a service agreement with the National Student Clearinghouse (NSC) to assist the University with enrollment reporting. The Admissions and Records Office (A&R) will submit an enrollment report to the NSC at least four times per semester. A first of term report, and three other subsequent reports within the semester. This report will be sent to the National Student Loan Database System (NSLDS) in fulfillment of the federal regulations requirement for enrollment reporting. Name of Contact Person: Mark Duarte, Director, Financial Aid and Triton One Stop Office Proposed Completion date: Next Reporting Period

Categories

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

Other Findings in this Audit

  • 565180 2024-001
    Significant Deficiency
  • 565181 2024-001
    Significant Deficiency
  • 565182 2024-001
    Significant Deficiency
  • 565183 2024-001
    Significant Deficiency
  • 565184 2024-001
    Significant Deficiency
  • 565185 2024-002
    Significant Deficiency
  • 565186 2024-002
    Significant Deficiency
  • 565187 2024-002
    Significant Deficiency
  • 565188 2024-002
    Significant Deficiency
  • 565189 2024-002
    Significant Deficiency
  • 565190 2024-003
    Significant Deficiency
  • 565191 2024-003
    Significant Deficiency
  • 565192 2024-003
    Significant Deficiency
  • 565193 2024-003
    Significant Deficiency
  • 565194 2024-003
    Significant Deficiency
  • 565195 2024-004
    Significant Deficiency
  • 565197 2024-005
    Significant Deficiency
  • 565198 2024-005
    Significant Deficiency
  • 565199 2024-005
    Significant Deficiency
  • 565200 2024-005
    Significant Deficiency
  • 565201 2024-006
    Significant Deficiency
  • 565202 2024-006
    Significant Deficiency
  • 565203 2024-006
    Significant Deficiency
  • 565204 2024-006
    Significant Deficiency
  • 565205 2024-006
    Significant Deficiency
  • 1141622 2024-001
    Significant Deficiency
  • 1141623 2024-001
    Significant Deficiency
  • 1141624 2024-001
    Significant Deficiency
  • 1141625 2024-001
    Significant Deficiency
  • 1141626 2024-001
    Significant Deficiency
  • 1141627 2024-002
    Significant Deficiency
  • 1141628 2024-002
    Significant Deficiency
  • 1141629 2024-002
    Significant Deficiency
  • 1141630 2024-002
    Significant Deficiency
  • 1141631 2024-002
    Significant Deficiency
  • 1141632 2024-003
    Significant Deficiency
  • 1141633 2024-003
    Significant Deficiency
  • 1141634 2024-003
    Significant Deficiency
  • 1141635 2024-003
    Significant Deficiency
  • 1141636 2024-003
    Significant Deficiency
  • 1141637 2024-004
    Significant Deficiency
  • 1141638 2024-005
    Significant Deficiency
  • 1141639 2024-005
    Significant Deficiency
  • 1141640 2024-005
    Significant Deficiency
  • 1141641 2024-005
    Significant Deficiency
  • 1141642 2024-005
    Significant Deficiency
  • 1141643 2024-006
    Significant Deficiency
  • 1141644 2024-006
    Significant Deficiency
  • 1141645 2024-006
    Significant Deficiency
  • 1141646 2024-006
    Significant Deficiency
  • 1141647 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $9.34M
84.063 Federal Pell Grant Program $5.40M
21.029 Coronavirus Capital Projects Fund $4.58M
47.083 Integrative Activities $3.64M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $2.53M
84.268 Federal Direct Student Loans $2.44M
11.307 Economic Adjustment Assistance $2.14M
10.511 Smith-Lever Extension Funding $2.11M
84.425 Education Stabilization Fund $2.08M
93.397 Cancer Centers Support Grants $1.62M
59.037 Small Business Development Centers $1.18M
93.307 Minority Health and Health Disparities Research $822,921
11.417 Sea Grant Support $780,178
93.969 Pphf Geriatric Education Centers $684,510
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $679,316
10.237 From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals $578,019
15.615 Cooperative Endangered Species Conservation Fund $543,370
84.031 Higher Education Institutional Aid $499,635
15.805 Assistance to State Water Resources Research Institutes $471,111
84.044 Trio Talent Search $466,675
15.808 U.s. Geological Survey Research and Data Collection $457,882
81.049 Office of Science Financial Assistance Program $444,450
84.047 Trio Upward Bound $413,017
10.937 Partnerships for Climate-Smart Commodities $409,866
84.033 Federal Work-Study Program $391,131
93.434 Every Student Succeeds Act/preschool Development Grants $386,383
10.028 Wildlife Services $366,629
11.473 Office for Coastal Management $363,047
12.300 Basic and Applied Scientific Research $353,572
15.820 National and Regional Climate Adaptation Science Centers $344,801
84.042 Trio Student Support Services $329,349
12.002 Procurement Technical Assistance for Business Firms $328,646
10.025 Plant and Animal Disease, Pest Control, and Animal Care $327,179
10.308 Resident Instruction, Agriculture, and Food Science Facilities and Equipment Grants $288,171
93.612 Native American Programs $277,553
47.050 Geosciences $264,924
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $262,033
10.500 Cooperative Extension Service $229,154
93.251 Early Hearing Detection and Intervention $218,030
93.464 Acl Assistive Technology $180,106
84.032 Federal Family Education Loans $167,680
84.007 Federal Supplemental Educational Opportunity Grants $163,852
93.787 Title V Sexual Risk Avoidance Education Program (discretionary Grants) $162,369
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $155,507
10.514 Expanded Food and Nutrition Education Program $153,643
10.215 Sustainable Agriculture Research and Education $150,878
10.170 Specialty Crop Block Grant Program - Farm Bill $141,748
10.680 Forest Health Protection $140,659
11.463 Habitat Conservation $133,789
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $129,895
43.008 Office of Stem Engagement (ostem) $120,496
12.901 Mathematical Sciences Grants $116,358
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $109,102
93.310 Trans-Nih Research Support $108,435
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $107,248
10.652 Forestry Research $105,926
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $105,105
12.632 Legacy Resource Management Program $102,188
11.482 Coral Reef Conservation Program $98,448
10.310 Agriculture and Food Research Initiative (afri) $98,201
94.006 Americorps State and National 94.006 $95,245
15.875 Economic, Social, and Political Development of the Territories $91,906
15.945 Cooperative Research and Training Programs – Resources of the National Park System $82,991
10.912 Environmental Quality Incentives Program $82,937
10.311 Beginning Farmer and Rancher Development Program $82,000
10.202 Cooperative Forestry Research $59,108
66.046 Climate Pollution Reduction Grants $59,036
11.431 Climate and Atmospheric Research $55,013
10.327 Common Bean Productivity Research for Global Food Security Competitive Program $51,556
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $48,268
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $46,206
15.926 American Battlefield Protection $33,177
21.027 Coronavirus State and Local Fiscal Recovery Funds $30,287
47.049 Mathematical and Physical Sciences $28,127
10.950 Agricultural Statistics Reports $27,632
93.945 Assistance Programs for Chronic Disease Prevention and Control $25,297
10.664 Cooperative Forestry Assistance $25,020
42.011 Library of Congress Grants $22,525
47.075 Social, Behavioral, and Economic Sciences $22,413
66.309 Surveys, Studies, Investigations, Training and Special Purpose Activities Relating to Environmental Justice $21,143
11.012 Integrated Ocean Observing System (ioos) $16,019
10.515 Renewable Resources Extension Act $15,393
47.076 Stem Education (formerly Education and Human Resources) $15,293
10.322 Distance Education Grants for Institutions of Higher Education in Insular Areas $14,049
10.924 Conservation Stewardship Program $8,909
10.328 Food Safety Outreach Program $7,756
10.304 Food and Agriculture Defense Initiative (fadi) $6,522
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program $6,500
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $4,332
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $4,000
10.683 National Fish and Wildlife Foundation $3,720
66.716 Research, Development, Monitoring, Public Education, Outreach, Training, Demonstrations, and Studies $3,494
15.605 Sport Fish Restoration $3,009
15.657 Endangered Species Recovery Implementation $824
15.631 Partners for Fish and Wildlife $416
10.329 Crop Protection and Pest Management Competitive Grants Program $414
10.331 Gus Schumacher Nutrition Incentive Program $217