Finding 962756 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-27
Audit: 298705
Organization: Marymount University (VA)

AI Summary

  • Core Issue: The University failed to accurately report student enrollment statuses, leading to a significant deficiency in internal controls over compliance.
  • Impacted Requirements: Compliance with 34 CFR 685.309(b) and NSLDS Enrollment Reporting Guide, which mandates timely updates and verification of student enrollment data.
  • Recommended Follow-Up: Review and improve reporting procedures to ensure accurate and timely enrollment information is submitted to NSLDS.

Finding Text

2023-003: NSLDS Enrollment Reporting Federal agency: U.S. Department of Education Federal program title: Student Financial Assistance Cluster Assistance Listing Numbers: 84.007, 84.268, 84.033, 84.038, 84.063 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or Specific Requirement: In accordance with 34 CFR 685.309(b) and the National Student Loan Data System (NSLDS) Enrollment Reporting Guide published by the Department of Education, schools must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. In addition, schools must report enrollment status changes within 30 days of becoming aware of the status change or in its next scheduled enrollment submission if the scheduled submission is within 60 days. Condition/Context: During our testing of 40 students, which is a statistically valid sample, we noted 2 instances where the student's enrollment status was not certified within 60 days, 5 instances where the effective date of a student status change was improperly reported at the program-level and campus-level record, and 2 instances where the student status was incorrectly reported. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Inaccurate information is reflected on the NSLDS database. A student’s enrollment data protects the rights of borrowers by ensuring that loan interest subsidies are based on accurate enrollment data, ensures loan repayment dates are accurately based on the last data of attendance, allows in-school deferments to be automatically granted using NSLDS enrollment data, and provides vast amounts of critical data about the effectiveness of Title IV aid programs, including completion data. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Views of Responsible Officials: Please refer to the attached corrective action plan.

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Reporting Significant Deficiency

Other Findings in this Audit

  • 386303 2023-002
    Significant Deficiency
  • 386304 2023-003
    Significant Deficiency
  • 386305 2023-004
    Significant Deficiency
  • 386306 2023-002
    Significant Deficiency
  • 386307 2023-003
    Significant Deficiency
  • 386308 2023-004
    Significant Deficiency
  • 386309 2023-005
    Significant Deficiency
  • 386310 2023-002
    Significant Deficiency
  • 386311 2023-003
    Significant Deficiency
  • 386312 2023-004
    Significant Deficiency
  • 386313 2023-002
    Significant Deficiency
  • 386314 2023-003
    Significant Deficiency
  • 386315 2023-004
    Significant Deficiency
  • 386316 2023-002
    Significant Deficiency
  • 386317 2023-003
    Significant Deficiency
  • 386318 2023-004
    Significant Deficiency
  • 962745 2023-002
    Significant Deficiency
  • 962746 2023-003
    Significant Deficiency
  • 962747 2023-004
    Significant Deficiency
  • 962748 2023-002
    Significant Deficiency
  • 962749 2023-003
    Significant Deficiency
  • 962750 2023-004
    Significant Deficiency
  • 962751 2023-005
    Significant Deficiency
  • 962752 2023-002
    Significant Deficiency
  • 962753 2023-003
    Significant Deficiency
  • 962754 2023-004
    Significant Deficiency
  • 962755 2023-002
    Significant Deficiency
  • 962757 2023-004
    Significant Deficiency
  • 962758 2023-002
    Significant Deficiency
  • 962759 2023-003
    Significant Deficiency
  • 962760 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $34.99M
84.063 Federal Pell Grant Program $2.70M
84.038 Federal Perkins Loan Program $413,760
93.732 Mental and Behavioral Health Education and Training Grants $308,023
47.076 Education and Human Resources $258,860
84.007 Federal Supplemental Educational Opportunity Grants $171,065
84.031 Higher Education_institutional Aid $98,981
84.033 Federal Work-Study Program $83,742
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $20,971
12.903 Gencyber Grants Program $19,684
93.761 Evidence-Based Falls Prevention Programs Financed Solely by Prevention and Public Health Funds (pphf) $668
93.866 Aging Research $376