LESLEY UNIVERSITYHigher Education

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2024 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the institution, must be accurately reported within 30 days whenever attendance changes for a student, unless a roster will be submitted within 60 days. The changes include reductions or increases in attendance levels, withdrawals, graduations, and approved leaves-of absence. It is the institution’s responsibility, as a participant in the Title IV aid programs, to monitor and report these changes to the National Student Loan Data System (“NSLDS”). (NSLDS Enrollment Reporting Guide November 2022, and 34 CFR 685.309(b)) Condition Found Of the fifteen students selected for enrollment reporting testing, two students within the sample were reported to NSLDS outside the maximum 60-day window. Questioned Costs None noted. Cause For two students, the correct date of separation was reported by the University timely, within the 60-day window, to the National Student Clearinghouse (“NSC”). The end of the 60-day window lapsed between the date NSC received the information and the date NSC communicated the information to NSLDS. Effect A student’s enrollment status determines eligibility for in-school status, deferment, grace periods, and repayments, as well as the government’s payment of interest subsidies. The notification of student status changes to NSLDS will cause a student to enter into a grace period and determine a repayment date and, therefore, accurate and timely notification of student status to NSLDS is important. Identification as a Repeat Finding Not a repeating finding. Recommendation The University should remain vigilant in its oversight over timely communication of enrollment reporting detail to NSC and from NSC to NSLDS as it is the University’s responsibility to ensure this information is received timely by NSLDS, regardless of whether an intermediate party is used. Views of Responsible Officials and Correct Actions See Corrective Action Plan

Finding ? Eligibility: Cost of Attendance ? Student Financial Assistance Cluster, Listing #84.063; June 30, 2022 Award year; U.S. Department of Education Criteria or Specific Requirement Eligible students are entitled to receive Pell grants at the rates determined at the beginning of each academic year by the Department of Education. Condition Found Out of forty students selected for testing, nine students were under awarded Pell grants based on their EFC and COA. Pell grants were issued using the rates for the prior academic year. This is not a statistically valid sample. Questioned Costs Known questioned costs $1,312; likely questioned costs of approximately $40,000. Management has estimated based on their own further analysis that the effects of this were under $25,000. Cause The University?s internal systems were not updated for the new Pell award amounts for the 2021-2022 academic year. Identification as a Repeat Finding Not a repeat finding. Recommendation Management should update Pell amounts annually and put controls in place to ensure this update happens annually as required. Management should also perform a full review of prior year Pell awards and provide institutional grants for any students who did not receive their full Pell award. Views of Responsible Officials and Corrective Actions See Corrective Action Plan.

Finding ? Special Tests and Provisions: Return of Title IV Funds - Student Financial Assistance Cluster, all Assistance Listing #?s included on Schedule of Expenditures of Federal Awards, June 30, 2021 Award Year, U.S. Department of Education Criteria or Specific Requirement To determine the amount of Title IV funds to be returned related to a student withdrawal in the case of a program that is measured in credit hours, the percentage of the period of enrollment completed is determined by dividing the total number of calendar days in the period of enrollment into the number of calendar days completed in that period of the student's withdrawal date. The total number of calendar days in a period of enrollment includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a period of enrollment and the number of days completed in that period. (34 CFR 668.22). Condition Found For two students tested requiring Title IV refunds related to the spring 2021 semester, the University?s return calculation incorrectly included a scheduled break of 9 days. In addition, for one student tested related to the fall 2020 semester, the University?s return calculation incorrectly excluded a scheduled break of 5 days. This is not a statistically valid sample. Questioned Costs Known questioned costs $281; likely questioned costs determined to be under the $25,000 threshold for reporting as a reportable compliance finding. Cause The scheduled break of 9 days was related to the initially planned spring break. Prior to start of the spring 2021 semester, the spring break was cancelled. This cancellation was not considered in calculating return of funds for mid-term withdrawals beginning after March 1, 2021 of the spring 2021 semester, which resulted in a return calculation based on 103 days instead of 110 days. The scheduled break of 5 days for Thanksgiving recess was not considered in the calculation resulting in an incorrect number of days. Identification as a Repeat Finding Not a repeat finding. Recommendation Management should add controls over oversight of return of funds to ensure accuracy which should include review by a separate individual to mitigate the risks inherent in self-review. Views of Responsible Officials and Corrective Actions See Corrective Action Plan.

Finding ? Special Tests and Provisions: Enrollment Reporting ? Federal Direct Student Loans, Assistance Listing #84.268; June 30, 2021 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the University, must be accurately reported within 30 days whenever attendance changes for a student, unless a roster will be submitted within 60 days. The changes include reductions or increases in attendance levels, withdrawals, graduations, and approved leaves-of-absence. It is the University?s responsibility, as a participant in the Title IV aid programs, to monitor and report these changes to the National Student Loan Data System (?NSLDS?). For withdrawn students, the effective date for reporting is the student?s last date of attendance. (NSLDS Enrollment Reporting Guide November 2019, and 34 CFR 685.309(b)). Condition Found Two students tested out of forty had status changes reported outside the 60 day requirement. One student completed graduation requirements in March 2021, however due to administrative oversight, the University did not report the status change until June 2021. A second student was anticipated to meet the requirements for graduation in December, however did not meet all the requirements for the degree until March 2021. This student?s status change was not reported until July 2021. This is not a statistically valid sample. Questioned Costs None. Cause One student completed course work to be considered graduated in mid-March and the University incorrectly calculated 120 days from the conferral date, rather than 60 days from course completion. Second student was due to administrative oversight. Identification as a Repeat Finding Not a repeat finding. Recommendation Management should add controls over timely reporting to NSLDS to ensure compliance. All status changes should be reported within 60 days of the change or the University being notified of the student?s status changing to ensure enrollment status are reported to NSLDS within a timely manner in accordance with Federal regulation. Views of Responsible Officials and Corrective Actions See Corrective Action Plan.