Finding 583924 (2023-006)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-04
Audit: 9669
Organization: Harris-Stowe State University (MO)
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: The University failed to report a student's enrollment status within the required 60-day timeframe.
  • Impacted Requirements: Compliance with federal guidelines for reporting changes in student enrollment status to the NSLDS.
  • Recommended Follow-Up: Management should review and enhance controls to ensure timely enrollment reporting and compliance with federal requirements.

Finding Text

Finding 2023-006 – Significant Deficiency: Special Test and Provisions – Enrollment Reporting – Compliance and Control Finding ALN 84.063 – Federal Pell Grant Program and 84.268 – Federal Direct Student Loan Program – Student Financial Aid Cluster Federal Agency: Department of Education Pass-Through Entity: None Criteria Or Specific Requirement: The University is required to report changes to a student’s enrollment status and the date the enrollment status was effective and submit the changes to the National Student Loan Data System (NSLDS). The status changes must be reported at a minimum of every 60 days. Condition: Based on a sample of 40 students tested, the enrollment status of 1 student was not reported within the 60 day timeframe. Cause: Controls over compliance put in place by management were not operating effectively as it relates to enrollment reporting. Effect: The University’s was not in compliance with the enrollment reporting guidelines. In addition, the internal controls did not prevent instances of noncompliance from occurring. Questioned Costs: None. Context: Based on a sample of 40 students tested, the enrollment status of 1 student was not reported within the 60 day timeframe. The sample was non-statistical from a listing of students receiving financial aid. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management review its processes and controls surrounding this compliance requirement to ensure that the control is appropriate and operating effectively to support that the University is in compliance with the requirements of its federal program. Views Of Responsible Officials: The University filled the Registrar position which had been vacant for 6 months. In addition, the Registrar’s Office implemented a control that includes running a monthly enrollment status report allowing for changes to be reported within the 60 day window. The current Registrar has also done Registrar training with the American Association of Collegiate Registrars and Admissions Officers (AACRAO).

Categories

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

Other Findings in this Audit

  • 7471 2023-006
    Significant Deficiency
  • 7472 2023-006
    Significant Deficiency
  • 7473 2023-006
    Significant Deficiency
  • 7474 2023-005
    Material Weakness Repeat
  • 7475 2023-005
    Material Weakness Repeat
  • 7476 2023-003
    Material Weakness Repeat
  • 7477 2023-003
    Material Weakness Repeat
  • 7478 2023-003
    Material Weakness Repeat
  • 7479 2023-004
    Significant Deficiency Repeat
  • 7480 2023-004
    Significant Deficiency Repeat
  • 7481 2023-004
    Significant Deficiency Repeat
  • 7482 2023-006
    Significant Deficiency
  • 583913 2023-006
    Significant Deficiency
  • 583914 2023-006
    Significant Deficiency
  • 583915 2023-006
    Significant Deficiency
  • 583916 2023-005
    Material Weakness Repeat
  • 583917 2023-005
    Material Weakness Repeat
  • 583918 2023-003
    Material Weakness Repeat
  • 583919 2023-003
    Material Weakness Repeat
  • 583920 2023-003
    Material Weakness Repeat
  • 583921 2023-004
    Significant Deficiency Repeat
  • 583922 2023-004
    Significant Deficiency Repeat
  • 583923 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $5.26M
84.425 Education Stabilization Fund $4.42M
84.268 Federal Direct Student Loans $661,027
15.932 Preservation of Historic Structures on the Campuses of Historically Black Colleges and Universities (hbcus). $500,000
84.047 Trio_upward Bound $469,793
84.044 Trio_talent Search $466,296
84.042 Trio_student Support Services $208,991
47.076 Education and Human Resources $182,650
84.033 Federal Work-Study Program $121,694
84.007 Federal Supplemental Educational Opportunity Grants $109,800
84.116 Fund for the Improvement of Postsecondary Education $100,108
84.031 Higher Education_institutional Aid $86,096
10.558 Child and Adult Care Food Program $8,378