KENTUCKY STATE UNIVERSITY SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2023

Section III – Findings and Questioned Costs – Major Federal Programs (Continued)

2023 – 017 – Cash Management (Continued)

Repeat Finding: No.

Recommendation: We recommend management maintain proper recordkeeping and follow policies and procedures that are in effect at the University.

Views of responsible officials: There is no disagreement with the audit finding.

2023 – 018 – Enrollment Reporting to the National Student Loan Database System (NSLDS)

Federal Agency: U.S. Department of Education

Federal Program Name: Federal Pell Grant Program; Federal Direct Student Loan

Assistance Listing Number: 84.063; 84.268

Federal Award Identification Number and Year: P063P190147; P063P210147; P063P220147; P063P230147; P063Q210147; P063Q220147; P268K230147; P268K240147-2023

Award Period: July 1, 2022 – June 30, 2023

Type of Finding:

  • Material Weakness in Internal Control over Compliance
  • Other Matters

Criteria or specific requirement: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a roster file.

The school is required to report enrollment status at both the school and program level. The school is required to report changes in the student's enrollment status, the effective date of the status and an anticipated completion date. An academic program is defined as the combination of the school's Office of Postsecondary Education Identification (OPEID) number and the program's Classification of Instructional Program (CIP) code, credential level, and published program length. ED requires the University to report changes in enrollment status and indicate the date that the changes occurred (34 CFR 685.309).

Changes in enrollment status must be reported within 30 days. However, if a roster file is expected within 60 days, you may provide the date on that roster file. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don't pass the NSLDS enrollment reporting edits. ED requires the University to report changes in enrollment status within 30 or 60 days that the University determined the changes occurred (34 CFR 682.610).

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