Finding 597837 (2022-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-02-14

AI Summary

  • Core Issue: Two out of 40 student withdrawal dates reported to NSLDS did not match the University’s records, leading to inaccurate enrollment status.
  • Impacted Requirements: Institutions must report enrollment data every 60 days and respond within 15 days of receiving roster files, ensuring accuracy in reporting.
  • Recommended Follow-Up: The University should enhance its internal controls and procedures for reporting to NSLDS to ensure data accuracy.

Finding Text

Finding 2022-001 Special Tests and Provisions ? Enrollment Reporting Criteria or specific requirement (including statutory, regulatory or other citation): The 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 in the data elements for the Campus Record and the Program Record, 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). Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. NSLDS Enrollment Reporting Guide Chapter 1.4: At a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that the NSLDS sends a roster file to the school or its third-party servicer. This requirement also applies to schools that report exclusively online. Condition: For two of 40 students selected for testing, campus and program-level data did not agree between the University?s records and the information submitted to NSLDS with regards to the date of the withdrawal. Questioned costs: $0 Context: EY selected and tested 40 students from the combined population of 791 student status changes (graduates, withdrawals, never attended (no shows), or changes in attendance levels) during the year ended May 31, 2022. The 40 students, randomly selected, consisted of 8 student graduates, 23 student withdrawals/no shows, and 9 student changes in attendance levels. Of the 23 student withdrawals selected, for two students, the withdrawal date reported to NSLDS did not agree to the withdrawal date per the University?s records. For these two withdrawals, the withdrawal dates reported to the NSLDS were in the month before the month in which the University actually became aware of the withdrawal. Effect: Lack of accurate enrollment reporting results in inaccurate enrollment status. A student?s enrollment status determines eligibility for in-school status, deferment, and grace periods. Enrollment reporting in a timely and accurate manner is critical for effective management of the programs. Cause: The University did not have effective internal controls in place to ensure accurate information was reported to the NSLDS. Identification as a repeat finding, if applicable: N/A Recommendation: The University should review and revise, as necessary, its procedures and internal controls surrounding the reporting of accurate information to the NSLDS. Views of responsible officials and planned corrective actions: Management agrees with the finding and has developed a plan to correct the finding.

Categories

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

Other Findings in this Audit

  • 21394 2022-001
    Significant Deficiency
  • 21395 2022-001
    Significant Deficiency
  • 21396 2022-001
    Significant Deficiency
  • 597836 2022-001
    Significant Deficiency
  • 597838 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $37.45M
84.063 Federal Pell Grant Program $4.54M
84.038 Federal Perkins Loan Program Prior Loans Outstanding $3.86M
84.031 Higher Education_institutional Aid $1.11M
84.047 Trio_upward Bound $756,223
84.007 Federal Supplemental Educational Opportunity Grants $582,728
84.033 Federal Work-Study Program $579,060
84.425 Education Stabilization Fund $520,159
84.042 Trio_student Support Services $281,258
84.217 Trio_mcnair Post-Baccalaureate Achievement $228,700
47.076 Education and Human Resources $83,013
93.865 Child Health and Human Development Extramural Research $49,269
93.859 Biomedical Research and Research Training $48,755
47.070 Computer and Information Science and Engineering $43,063
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $39,380
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $26,475
93.558 Temporary Assistance for Needy Families $3,177
20.108 Aviation Research Grants $1,065