Finding 5694 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-12-20
Audit: 7684
Organization: Buena Vista University (IA)
Auditor: Forvis LLP

AI Summary

  • Core Issue: The University failed to notify the NSLDS of student enrollment status changes accurately and on time.
  • Impacted Requirements: Compliance with federal regulations for timely reporting of enrollment changes, including attendance levels and withdrawals.
  • Recommended Follow-Up: Review and improve reporting processes, implement a formal reconciliation process, and investigate software issues affecting reporting accuracy.

Finding Text

Student Financial Assistance Cluster U.S. Department of Education Federal Student Direct Loans CFDA 84.268 Federal Pell Grant Program 84.063 Award Year 2023 Criteria or Specific Requirement – Special Tests and Provisions: Enrollment Reporting Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309. Federal regulations require the institution to notify the Department of Education of changes in s tudent enrollment information at the Campus Level and Program Level in a timely and accurate manner. These changes include reductions or increases in attendance levels, withdrawals, graduations, drop outs, or enrolled but never attended during the audit period. Institutions are responsible for timely reporting, whether they report directly or via a third-party service. Additionally, institutions are required to accurately report the student’s Campus-Level and Program-Level enrollment data. Condition – The University did not ensure accurate and timely notification to the National Student Loan Data System (NSLDS) of student status changes and program-level enrollment data. Questioned Costs – None. Context – Out of a population of 588 student enrollment status changes requiring notification, a sample of 25 students were selected for testing. Out of these 25 students, there were 15 selected where the campus and program-level record information was not in agreement between the NSLDS and the campus level information. Out of these 25 students selected for testing, there were seven instances in which the student's status change was reported after the 60 day requirement. The sample was not, and was not intended to be, a statistically valid sample. Effect – The NSLDS was not notified of the student enrollment status or program-level records on a timely and accurate basis. Cause – Management oversight during a status update report submission. Identification as a Repeat Finding – N/A Recommendation – The University should review and update its processes and controls to ensure student status changes for program-level records are reported to the NSLDS in a timely and accurate manner. Additionally, we recommend that a formal reconciliation process is completed to validate the procedure is completed on a regular basis. Views of Responsible Officials and Planned Corrective Actions – The software cause of the re-reporting of graduate students as enrolled has not been determined. All mid-term graduates prior to March 2023 worked correctly and those that graduated from July 2023 onward all worked correctly. Reports have been created to mid-term graduates and students beginning another program immediately after degree completion.

Categories

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

Other Findings in this Audit

  • 5693 2023-001
    Significant Deficiency
  • 582135 2023-001
    Significant Deficiency
  • 582136 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $13.13M
84.063 Federal Pell Grant Program $3.48M
84.038 Federal Perkins Loan Program $828,987
84.425 Covid-19 Higher Education Emergency Relief Fund - Institutional Portion $279,864
84.007 Federal Supplemental Educational Opportunity Grants $164,342
84.033 Federal Work-Study Program $133,665
84.379 Teacher Education Assistance for College and Higher Education (teach) Grants $128,523
47.076 Stem Education (formerly Education and Human Resources) $124,478
93.865 Child Health and Human Development Extramural Research $20,442