Finding Text
Enrollment Reporting
CFDA#: 84.033, 84.007, 84.063, 84.268
Student Financial Aid Cluster
Award Year: 2022
Finding Type: Material Weakness in Internal Control over Major Programs
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to review, update, and
verify student enrollment statuses that appear on the Enrollment Reporting Roster file and to also complete and report
roster files within a minimum of 60 days for student status changes to the National Student Loan Data System.
Condition: There were 9 students where the University failed to timely report the status change to the National
Student Loan Data System.
Context: We addressed the matter with University management who is aware of the requirements of reviewing and
updating roster files that appear on the Enrollment Reporting Roster file as well as the reporting requirements to the
National Student Loan Data System.
Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the
misappropriation of federal funds that are not detected during the normal course of business.
Cause: The lack of compliance is due to the University failing to review, update, and submit student roster files in a
timely manner.
Recommendation: We recommend the University review and update its policies and procedures to ensure all roster
files are reviewed, updated, and submitted in a timely manner.
Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The University is in
the process of implementing controls and procedures to ensure that all student roster files are reviewed, updated and
submitted in accordance with applicable compliance requirements.