Massachusetts School of Law at Andover Inc

Finding 2024-001: NSLDS Status Reporting Error Criteria: In accordance with 34 CFR 682.610 (c), Institutions are to report the enrollment status of students who received Title IV aid to NSLDS. This enrollment information is updated in NSLDS and, as appropriate, is reported to guarantors, lenders, and servicers of federal student loans. A student’s enrollment status determines eligibility for in-school status, deferment and grace periods as well as for the Department’s payment of interest subsidies to loan holders. SSCR/Enrollment Reporting is not only critical for effective administration of the Title IV student loan programs but is also required so that the Department can engage in budgetary and policy analysis. Condition: A student status was not reported to NSLDS in a correct way. Cause: The Institution did not follow its own procedures to ensure that NSLDS enrollment reporting was submitted correctly and in a timely manner. Effect: The USDOE does not have timely and accurate information pertaining to student's enrollment status which can affect loan deferments among other things. Nature, Extent of Issue, and Questioned Costs: In 1 instance out of 61 files reviewed, the student’s enrollment status change was not reported to NSLDS in a correct manner. Upon notification from the Auditor, the Institution updated the effective date on the student’s NSLDS enrollment reporting. No. of Students FPELL FDLP FSEOG Total Universe 216 0 5,018,915 0 5,018,915 Sample Size 61 0 1,299,472 0 1,299,472 Sample for this Attribute 61 0 1,299,472 0 1,299,472 Instances of Non Compliance 1 0 10,271 0 10,271 Level of Materiality Immaterial Recommendation: We recommend that the Institution continue to follow its own procedures to ensure that all future enrollment reporting is submitted both correctly and timely. Views of Responsible Official: The Institution concurs with this finding and has procedures in place as outlined in the Corrective Action Plan to ensure compliance with requirements.

Criteria : In accordance with 34 CFR 682.610 (c), Institutions are to report the enrollment status of students who received Title IV aid to NSLDS. This enrollment information is updated in NSLDS and, as appropriate, is reported to guarantors, lenders, and servicers of federal student loans. A student?s enrollment status determines eligibility for in-school status, deferment and grace periods as well as for the Department?s payment of interest subsidies to loan holders. SSCR/Enrollment Reporting is not only critical for effective administration of the Title IV student loan programs, but is also required so that the Department can engage in budgetary and policy analysis. Description : In 3 instances out of 79 files reviewed, of which NSLDS data for 37 students was reviewed, the students? enrollment status changes were not reported to NSLDS in a correct manner. In each instance the effective date of the withdrawal was reported incorrectly as shown below: Cause : The Institution did not have the administrative capabilities to ensure that NSLDS enrollment reporting was consistently submitted correctly. Effect : The USDOE does not have timely and accurate information pertaining to student's enrollment status which can affect loan deferments among other things. Recommendation : We recommend that the Institution enact stronger controls to ensure that all future enrollment reporting is submitted both correctly and timely. ENTITY'S RESPONSE TO NONCOMPLIANCE FINDINGS AND INTERNAL CONTROL OVER COMPLIANCE FINDINGS Massachusetts School of Law?s responses to the findings identified in our audit are addressed in the accompanying corrective action plan.

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