Finding 964707 (2023-002)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 300046
Organization: Governors State University (IL)
Auditor: Adelfia LLC

AI Summary

  • Core Issue: Governors State University failed to report student enrollment changes to NSLDS on time, with delays of up to 353 days.
  • Impacted Requirements: Noncompliance with 34 CFR 685.309 and 2 CFR 200.303, which mandate timely updates to enrollment data.
  • Recommended Follow-Up: The University should enhance its procedures to ensure prompt reporting of enrollment status changes to NSLDS.

Finding Text

2023-002. FINDING (Enrollment Reporting) Federal Department: U.S. Department of Education Assistance Listing Number: 84.268 Cluster Name: Student Financial Assistance Cluster Program Name: Federal Direct Student Loans Award Numbers: P268K230567, P268K220567 Questioned Cost: None Program Expenditures: $21,864,079 Cluster Expenditures: $33,549,307 Governors State University (University) did not timely report student enrollment information to the U.S. Department of Education’s National Student Loan Data System (NSLDS). During our audit, we tested 33 students who experienced a change in enrollment status during the fiscal year. Our testing identified two students (6%) whose enrollment status change was not reported timely to the NSLDS. The student enrollment status changes were reported 236 and 353 days late after the date of occurrence. The sample was not intended to be, and was not, a statistically valid sample. The Code of Federal Regulations (34 CFR 685.309) requires the University, upon the receipt of an enrollment report from the Secretary, to update all information included in the report and return the report to the Secretary within the timeframe prescribed by the Secretary. It further requires the University to report enrollment changes within 30 days unless a roster file is expected within 60 days, in which case the enrollment data may be updated on that roster file. The Uniform Guidance (2 CFR 200.303) requires nonfederal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with federal statutes, regulations, and terms and conditions of the federal award. Effective internal controls should include procedures to ensure timely student enrollment status reports are submitted to NSLDS. University officials stated the students noted were granted administrative withdrawal for a single course after the semester (the students registered for) ended, which resulted in a change of enrollment from Full-time to Three-Quarters of a Time. The University reports enrollment status changes to NSLDS through the National Student Clearinghouse (NSC), a third-party servicer. Changes to enrollment that occur after the term has been reported will not be updated in NSLDS by changes made by the University in NSC. Those enrollment changes need to be updated directly in the NSLDS enrollment history update function. Enrollment reporting in a timely manner is critical for effective management of the student financial aid programs. Noncompliance with enrollment reporting regulations may result in a loss of future federal funding. (Finding Code No. 2023-002, 2022-002, 2021-003) RECOMMENDATION We recommend the University improve its procedures to ensure timely reporting of student enrollment status to the NSLDS. UNIVERSITY RESPONSE The University agrees with this finding and accepts the recommendation. The University has already identified a method to report directly to NSLDS all enrollment changes occurring after the end of the term. The University will continue to update timely the NSLDS enrollment history as needed when the situation of late withdrawals occurs beyond the reporting dates.

Categories

Reporting Matching / Level of Effort / Earmarking Student Financial Aid

Other Findings in this Audit

  • 388265 2023-002
    Significant Deficiency Repeat
  • 388266 2023-003
    Significant Deficiency
  • 388267 2023-003
    Significant Deficiency
  • 388268 2023-003
    Significant Deficiency
  • 388269 2023-003
    Significant Deficiency
  • 388270 2023-003
    Significant Deficiency
  • 388271 2023-003
    Significant Deficiency
  • 388272 2023-003
    Significant Deficiency
  • 388273 2023-003
    Significant Deficiency
  • 388274 2023-004
    Significant Deficiency
  • 388275 2023-005
    -
  • 964708 2023-003
    Significant Deficiency
  • 964709 2023-003
    Significant Deficiency
  • 964710 2023-003
    Significant Deficiency
  • 964711 2023-003
    Significant Deficiency
  • 964712 2023-003
    Significant Deficiency
  • 964713 2023-003
    Significant Deficiency
  • 964714 2023-003
    Significant Deficiency
  • 964715 2023-003
    Significant Deficiency
  • 964716 2023-004
    Significant Deficiency
  • 964717 2023-005
    -

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $21.86M
84.063 Federal Pell Grant Program $7.22M
84.038 Federal Perkins Loan Program $2.47M
84.425 Education Stabilization Fund $883,945
93.264 Nurse Faculty Loan Program (nflp) $622,305
93.925 Scholarships for Health Professions Students From Disadvantaged Backgrounds $576,000
93.575 Child Care and Development Block Grant $515,426
84.033 Federal Work-Study Program $503,715
93.732 Mental and Behavioral Health Education and Training Grants $346,490
84.066 Trio_educational Opportunity Centers $289,060
84.007 Federal Supplemental Educational Opportunity Grants $265,650
93.959 Block Grants for Prevention and Treatment of Substance Abuse $242,645
21.027 Coronavirus State and Local Fiscal Recovery Funds $200,614
11.020 Cluster Grants $172,623
10.558 Child and Adult Care Food Program $100,614
84.335 Child Care Access Means Parents in School $88,499
84.153 Business and International Education Projects $63,705
93.859 Biomedical Research and Research Training $57,089
84.016 Undergraduate International Studies and Foreign Language Programs $54,711
45.024 Promotion of the Arts_grants to Organizations and Individuals $45,000
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $40,307
84.116 Fund for the Improvement of Postsecondary Education $37,652
93.600 Head Start $28,224
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $25,930
59.075 Shuttered Venue Operators Grant Program $18,298
47.076 Education and Human Resources $15,822
84.220 Centers for International Business Education $11,285
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $8,682
16.835 Body Worn Camera Policy and Implementation $8,500
47.084 Nsf Technology, Innovation, and Partnerships $1,149