Finding 975466 (2023-005)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-05-30
Audit: 307647
Organization: Wheeling Jesuit University INC (WV)
Auditor: Bdo USA PC

AI Summary

  • Core Issue: The University failed to report student enrollment statuses accurately and on time to NSLDS, leading to non-compliance with federal requirements.
  • Impacted Requirements: Enrollment data for Pell and FFEL programs must be reported within specific timeframes, with errors needing correction within 10 days.
  • Recommended Follow-Up: Enhance internal controls and procedures for enrollment reporting to ensure timely and accurate submissions, and maintain regular meetings between relevant offices to address issues promptly.

Finding Text

Finding 2023-005 – N. Special Tests and Provisions – Enrollment Reporting Information on Federal Program(s) - Student Financial Assistance Cluster (ALN: 84.063 and 84.268) Criteria or Specific Requirement - Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan (“FFEL”) loan programs via the National Student Loan Data System (“NSLDS”) (OMB No. 1845-0035), although FFEL loans are no longer made or a part of the Student Financial Assistance Cluster, a student may have a FFEL loan from previous years that would require enrollment reporting for that student (Pell, 34 CFR 690.83(b)(2); FFEL, 34 CFR 682.610; Direct Loan, 34 CFR 685.309). Institutions 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. The data on the institution’s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information, “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) (OMB No. 1845-0002) mailboxes sent by ED via NSLDS. After the institution submits the Enrollment Reporting roster to NSLDS, NSLDS evaluates the Enrollment Reporting roster and provides the institution an Error/Acknowledgement file. If errors are identified, institutions have 10 days to correct the errors and resubmit to NSLDS. Condition – Certain students’ enrollment status changes were not reported timely or accurately to NSLDS. Additionally, error records were not corrected within the required timeframe. Cause - Administrative oversight and insufficient internal controls. Effect or Potential Effect - The University was not in compliance with the enrollment reporting requirements. Questioned Costs – None. Context – The context of this finding is as follows: • For 31 of 40 campus level records tested, the University did not certify the student’s enrollment status within 60 days. • For 7 of 40 campus level records tested, the University did not accurately report all campus enrollment data. • For 23 of 40 program level records testing, the University did not accurately report all program enrollment data. There were 29 error records during the year ended June 30, 2023 that were not corrected within 10 days as required. Indication of Repeat Finding - This is a repeat of prior year Finding 2022-005. Recommendation – We recommend the University enhance its procedures and internal controls over enrollment reporting to ensure that students’ enrollment statuses are reported timely and accurately to NSLDS and that errors are corrected within the required timeframe. Views of Responsible Officials – In response to Finding 2023-005, Wheeling University will continue the enrollment reporting process that was implemented in October 2023, which was in response to Finding 2022-005. With the stability of staffing in the Registrar’s Office and Financial Aid Office and the level of experience and competence of this staff, enrollment reporting has been completed within the parameters of regulatory guidelines. The Registrar’s Office submits enrollment reports as scheduled and subsequent error resolution reports as appropriate. The Financial Aid Office reviews identified NSLDS errors, corrects and resubmits them timely. Regularly scheduled meetings, including the Registrar’s and Financial Aid Offices, continue as noted in corrective action for Finding 2022-005. These meetings serve as the platform to discuss and address identified enrollment reporting concerns/issues timely, resulting in improved accuracy in enrollment reporting and timeliness in error resolution.

Categories

Student Financial Aid Special Tests & Provisions Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 399013 2023-013
    Material Weakness
  • 399014 2023-014
    Material Weakness
  • 399015 2023-015
    Significant Deficiency
  • 399016 2023-009
    Significant Deficiency Repeat
  • 399017 2023-010
    Significant Deficiency
  • 399018 2023-016
    Significant Deficiency Repeat
  • 399019 2023-009
    Significant Deficiency Repeat
  • 399020 2023-010
    Significant Deficiency
  • 399021 2023-008
    Material Weakness
  • 399022 2023-010
    Significant Deficiency
  • 399023 2023-004
    -
  • 399024 2023-005
    Material Weakness Repeat
  • 399025 2023-009
    Significant Deficiency Repeat
  • 399026 2023-010
    Significant Deficiency
  • 399027 2023-016
    Significant Deficiency Repeat
  • 399028 2023-005
    Material Weakness Repeat
  • 399029 2023-006
    Material Weakness
  • 399030 2023-007
    Significant Deficiency Repeat
  • 399031 2023-009
    Significant Deficiency Repeat
  • 399032 2023-010
    Significant Deficiency
  • 399033 2023-016
    Significant Deficiency Repeat
  • 399034 2023-009
    Significant Deficiency Repeat
  • 399035 2023-010
    Significant Deficiency
  • 399036 2023-016
    Significant Deficiency Repeat
  • 399037 2023-011
    Significant Deficiency Repeat
  • 399038 2023-012
    Significant Deficiency Repeat
  • 399039 2023-013
    Material Weakness
  • 399040 2023-014
    Material Weakness
  • 975455 2023-013
    Material Weakness
  • 975456 2023-014
    Material Weakness
  • 975457 2023-015
    Significant Deficiency
  • 975458 2023-009
    Significant Deficiency Repeat
  • 975459 2023-010
    Significant Deficiency
  • 975460 2023-016
    Significant Deficiency Repeat
  • 975461 2023-009
    Significant Deficiency Repeat
  • 975462 2023-010
    Significant Deficiency
  • 975463 2023-008
    Material Weakness
  • 975464 2023-010
    Significant Deficiency
  • 975465 2023-004
    -
  • 975467 2023-009
    Significant Deficiency Repeat
  • 975468 2023-010
    Significant Deficiency
  • 975469 2023-016
    Significant Deficiency Repeat
  • 975470 2023-005
    Material Weakness Repeat
  • 975471 2023-006
    Material Weakness
  • 975472 2023-007
    Significant Deficiency Repeat
  • 975473 2023-009
    Significant Deficiency Repeat
  • 975474 2023-010
    Significant Deficiency
  • 975475 2023-016
    Significant Deficiency Repeat
  • 975476 2023-009
    Significant Deficiency Repeat
  • 975477 2023-010
    Significant Deficiency
  • 975478 2023-016
    Significant Deficiency Repeat
  • 975479 2023-011
    Significant Deficiency Repeat
  • 975480 2023-012
    Significant Deficiency Repeat
  • 975481 2023-013
    Material Weakness
  • 975482 2023-014
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $6.40M
43.009 Cross Agency Support $2.30M
84.063 Federal Pell Grant Program $867,442
84.425 Education Stabilization Fund $486,600
93.859 Biomedical Research and Research Training $242,923
84.007 Federal Supplemental Educational Opportunity Grants $195,567
84.033 Federal Work-Study Program $75,998
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $9,430
84.038 Federal Perkins Loan Program $0