Finding Text
Assistance Listing Number(s), Federal Agency and Program Name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (ED), and 93.925; Department of Health and Human Services, Student Financial Assistance Cluster.
Finding Type: Noncompliance and material weakness in internal control over compliance relating to special tests.
Criteria: The University is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately and timely reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that ED considers high risk.
Statement of Condition: Management's review of the enrollment reporting did not detect errors on certain student data elements that were not timely filed. Certain student records within the NSLDS
were identified with inaccurate data elements and others that were not timely reported.
Questioned Costs: Questioned costs could not be determined.
Context: There were a total of 230 in which the University was required to report significant dataw elements within the NSLDS. A total of 46 students were tested, and of those tested, 11 students were identified with either inaccurate data elements and/or student changes were not timely reported.
Cause: The University’s internal control over compliance did not detect and correct the errors. The preparer incorrectly input the student's effective date and status into NSLDS resulting in inaccuracies in significant Campus-Level and Program-Level enrollment data elements that ED considers high risk. The University's internal control over compliance also did not correct and report errors in a timely manner in accordance with the ED's requirements.
Effect: The University incorrectly reported certain Campus-Level and Program-Level records in NSLDS which is information that ED considers high risk. The University’s internal controls over compliance did not detect and correct the errors nor were the errors reported in a timely manner.
Recommendation: We recommend management review policies and procedures surrounding enrollment reporting submissions to ensure the reports submitted to the ED are accurate and filed timely. A review performed by an appropriate individual separate from the preparer prior to the submission of the enrollment reports to NSLDS may improve the accuracy and timing of enrollment reporting.
Management’s Response: Registrars will work with our IT department to ensure data retrieved from Jenzabar for NSLDS reporting is pulling all the correct information including student's status and all effective dates. Prior to the report being uploaded to NSLDS, the Registrar will review a sample of students to ensure the accuracy of the data. Once the reports are updated to NSLDS, Financial Aid and Veterans Services will review a sample of students and review data provided by NSLDS, again to confirm the accuracy of data at all stages.