Finding Text
2022?003 Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021, through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 (b) outlines that upon receipt of the Enrollment report from the Secretary a school must update all information included in the report to the secretary within the manner and format prescribed and within the time frame prescribed by the secretary (15 days). Condition: The University is consistently updating NSLDS records for students in a manual fashion but does not ensure that roster files are updated completely and timely. There were 10 roster distributions tested and subsequent to each distribution a portion but not all of the roster error records were resubmitted within the 10-day requirement of receiving the distribution. During further testing of NSDLS reporting, we did not see a significant rate of late reporting (per 34 CFR 685.309(b)(2)) which indicates that most enrollment information is not being reported appropriately. Questioned costs: Unknown. Context: 10 out of 10 Enrollment Rosters Delivered to Academy during year under audit. Cause: Lack of appropriate policy and procedure in place regarding enrollment roster certifying for the year under audit. Effect: Noncompliance with federal regulations which could lead to untimely reporting of enrollment information to NSLDS. Repeat Finding: Yes ? 2021-004. Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to Enrollment rosters disbursed to the university. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.