EIN: 260152908
UEI: MB5GWJCFBGC7
Single Audit filed under EIN: 951643992
Audited by: KPMG LLP
Cognizant agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 27, 2026 (23 days from today).
What is a management decision? →Finding 2025-001 – Enrollment Reporting Federal Program: Student Financial Assistance Cluster Listing Number: 84.268 Federal Direct Loan Program Federal Agency: Department of Education Award Year: July 1, 2024 – June 30, 2025 Criteria: According to the Code of Federal Regulations 685.309, enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. An institution must notify the Secretary of Education if it discovers a loan under Title IV of the Act was made to or on behalf of a student who was enrolled on at least a half-time basis or failed to enroll on a least a half-time basis for the period for which the loan was intended. The Department of Education lists several certification methods for enrollment reporting, including certifying directly through the National Student Loan Data System (NSLDS) website, or certifying through NSLDS’s batch enrollment reporting process. Additionally, there are two categories of enrollment information within NSLDS, “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types. Condition and Context: It was identified that the University did not have effective internal controls over the review of student programs and campus level data changes submitted to NSLDS. Of the 60 students with enrollment changes we selected for testwork, we noted that there were 49 students whose campus or program level information was not submitted accurately to NSLDS. Specifically, for the 49 students we noted the following: • The campus level and program level enrollment status of 2 graduated students was reported incorrectly to NSLDS as Full-time (F) rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 4 graduated students was reported incorrectly to NSLDS as Half-time (F) rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 2 graduated students was reported incorrectly to NSLDS as Less than Half-time (L) rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 10 graduated students was reported incorrectly to NSLDS as Withdrawal (W) rather than Graduated (G), including the incorrect enrollment effective dates for 8 of the 10 students. • The campus level and program level enrollment status of 1 graduated student was reported incorrectly to NSLDS as Half-time (H) and Withdrawal (W), respectively, rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 5 graduate students was reported incorrectly to NSLDS as Full-time (F) and Withdrawal (W), respectively, rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 1 graduate student was reported incorrectly to NSLDS as Full-time (F) and Record not found (Z), respectively, rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 2 graduate students was reported incorrectly to NSLDS as Less than Half-time (L) and Record not found (Z), respectively, rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 1 graduate student was reported incorrectly to NSLDS as Withdrawal (W) and Record not found (Z), respectively, rather than Graduated (G), including the incorrect effective dates. • The program level enrollment status of 6 graduate students was reported incorrectly to NSLDS as Record not found (Z) rather than Graduated (G), including the incorrect enrollment effective dates. • The program level enrollment status of 2 graduate students was reported incorrectly to NSLDS as Withdrawal (W) rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level enrollment status of 1 graduate student was reported incorrectly to NSLDS as Withdrawal (W) rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level enrollment status of 2 graduate students was reported incorrectly to NSLDS as Full-time (F) rather than Graduated (G), including the incorrect enrollment effective dates. • The program begin date of 1 graduated student was reported incorrectly to NSLDS. • The campus level and program level enrollment status of 2 active students was reported incorrectly to NSLDS as Full-time (F) rather than Active (A), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 1 active student was reported incorrectly to NSLDS as Record not found (Z) rather than Active (A), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 1 active student was reported incorrectly to NSLDS as Withdrawal (W) and Full-time (F), respectively, rather than Active (A), including the incorrect enrollment effective dates. • The campus level and program level enrollment effective dates of 1 active student were reported incorrectly to NSLDS. • The campus level and program level enrollment status of 1 less than half-time student was reported incorrectly to NSLDS as Withdrawal (W) rather than Less than Half-time (L), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 1 withdrawn student was reported incorrectly to NSLDS as Full-time (F) rather than Withdrawal (W), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 1 withdrawn student was reported incorrectly to NSLDS as Less than Half-time (L) rather than Withdrawal (W), including the incorrect enrollment effective dates. • The campus level and program level enrollment effective dates of 1 withdrawn student were reported incorrectly to NSLDS. In addition, of those 49 students, 24 students had enrollment status changes that were not reported to NSLDS within the required 60-day timeline. The delay in reporting the students’ enrollment status changes ranged from 4 days – 925 days. Possible Cause and Effect: The University’s internal control process failed in detecting that untimely and inaccurate information was reported to NSLDS. Isolated or Systemic: Systemic Questioned Costs: None noted Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: Yes. A similar finding was identified in prior year for 9 students who had changes that were not submitted timely and 15 students whose campus or program level information was not submitted accurately to the NSLDS. Recommendation: We recommend that the University enhance its internal controls to ensure all information submitted to NSLDS is reviewed for accuracy on a timely basis, and to ensure all student status changes are monitored and submitted to NSLDS within 60 days of the student’s status change. View of Responsible Officials: The University of Massachusetts Global concurs with this finding. The primary issues involved incorrect student status data reported at the Campus and Program level due to incorrect data parameters set up in the university’s reporting system which caused many of the student status changes to be omitted or incorrectly reported. Due to this reporting deficiency, the timely submission of the student status changes to the NSLDS within 60 days was also affected. The following summary indicates the actions that are in process to address these identified errors. Create and implement controls related to student Campus level data reporting that ensure the student status changes (i.e. change from full-time to graduated, withdrawn or half-time) are captured correctly and then reported accurately to the NSLDS. Create and implement controls related to student Program level data that ensure the student status changes (i.e. change from full-time to graduated, withdrawn or half-time) are captured correctly and then reported accurately to the NSLDS. Create and implement a control that ensures timely and accurate reporting to the NSLDS within 60 days of all student enrollment status changes at both the Campus and Program level. The Registrar will continue to work in conjunction with Information Technology and the UMG working group dedicated to this task to develop and test standalone reporting for both its Competency Based Education and Standard Aid Year populations based upon the specifications listed in the NSLDS Enrollment Reporting guide as follows: • Student current SSN • OPEID • CIP Code • CIP Year • Credential level • Published Program Length Measurement • Published Program Length • Weeks in Title IV Academic Year • Program Begin Date • Special Program Indicator • Program Enrollment Effective Date The University concurs and is working to address each of these reporting errors along with implementing these above mentioned controls prior to the end of the academic year 2025/2026.
Show full finding ▾Hide full finding ▴Finding 2025-001 – Enrollment Reporting Federal Program: Student Financial Assistance Cluster Listing Number: 84.268 Federal Direct Loan Program Federal Agency: Department of Education Award Year: July 1, 2024 – June 30, 2025 Criteria: According to the Code of Federal Regulations 685.309, enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. An institution must notify the Secretary of Education if it discovers a loan under Title IV of the Act was made to or on behalf of a student who was enrolled on at least a half-time basis or failed to enroll on a least a half-time basis for the period for which the loan was intended. The Department of Education lists several certification methods for enrollment reporting, including certifying directly through the National Student Loan Data System (NSLDS) website, or certifying through NSLDS’s batch enrollment reporting process. Additionally, there are two categories of enrollment information within NSLDS, “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types. Condition and Context: It was identified that the University did not have effective internal controls over the review of student programs and campus level data changes submitted to NSLDS. Of the 60 students with enrollment changes we selected for testwork, we noted that there were 49 students whose campus or program level information was not submitted accurately to NSLDS. Specifically, for the 49 students we noted the following: • The campus level and program level enrollment status of 2 graduated students was reported incorrectly to NSLDS as Full-time (F) rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 4 graduated students was reported incorrectly to NSLDS as Half-time (F) rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 2 graduated students was reported incorrectly to NSLDS as Less than Half-time (L) rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 10 graduated students was reported incorrectly to NSLDS as Withdrawal (W) rather than Graduated (G), including the incorrect enrollment effective dates for 8 of the 10 students. • The campus level and program level enrollment status of 1 graduated student was reported incorrectly to NSLDS as Half-time (H) and Withdrawal (W), respectively, rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 5 graduate students was reported incorrectly to NSLDS as Full-time (F) and Withdrawal (W), respectively, rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 1 graduate student was reported incorrectly to NSLDS as Full-time (F) and Record not found (Z), respectively, rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 2 graduate students was reported incorrectly to NSLDS as Less than Half-time (L) and Record not found (Z), respectively, rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 1 graduate student was reported incorrectly to NSLDS as Withdrawal (W) and Record not found (Z), respectively, rather than Graduated (G), including the incorrect effective dates. • The program level enrollment status of 6 graduate students was reported incorrectly to NSLDS as Record not found (Z) rather than Graduated (G), including the incorrect enrollment effective dates. • The program level enrollment status of 2 graduate students was reported incorrectly to NSLDS as Withdrawal (W) rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level enrollment status of 1 graduate student was reported incorrectly to NSLDS as Withdrawal (W) rather than Graduated (G), including the incorrect enrollment effective dates. • The campus level enrollment status of 2 graduate students was reported incorrectly to NSLDS as Full-time (F) rather than Graduated (G), including the incorrect enrollment effective dates. • The program begin date of 1 graduated student was reported incorrectly to NSLDS. • The campus level and program level enrollment status of 2 active students was reported incorrectly to NSLDS as Full-time (F) rather than Active (A), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 1 active student was reported incorrectly to NSLDS as Record not found (Z) rather than Active (A), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 1 active student was reported incorrectly to NSLDS as Withdrawal (W) and Full-time (F), respectively, rather than Active (A), including the incorrect enrollment effective dates. • The campus level and program level enrollment effective dates of 1 active student were reported incorrectly to NSLDS. • The campus level and program level enrollment status of 1 less than half-time student was reported incorrectly to NSLDS as Withdrawal (W) rather than Less than Half-time (L), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 1 withdrawn student was reported incorrectly to NSLDS as Full-time (F) rather than Withdrawal (W), including the incorrect enrollment effective dates. • The campus level and program level enrollment status of 1 withdrawn student was reported incorrectly to NSLDS as Less than Half-time (L) rather than Withdrawal (W), including the incorrect enrollment effective dates. • The campus level and program level enrollment effective dates of 1 withdrawn student were reported incorrectly to NSLDS. In addition, of those 49 students, 24 students had enrollment status changes that were not reported to NSLDS within the required 60-day timeline. The delay in reporting the students’ enrollment status changes ranged from 4 days – 925 days. Possible Cause and Effect: The University’s internal control process failed in detecting that untimely and inaccurate information was reported to NSLDS. Isolated or Systemic: Systemic Questioned Costs: None noted Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: Yes. A similar finding was identified in prior year for 9 students who had changes that were not submitted timely and 15 students whose campus or program level information was not submitted accurately to the NSLDS. Recommendation: We recommend that the University enhance its internal controls to ensure all information submitted to NSLDS is reviewed for accuracy on a timely basis, and to ensure all student status changes are monitored and submitted to NSLDS within 60 days of the student’s status change. View of Responsible Officials: The University of Massachusetts Global concurs with this finding. The primary issues involved incorrect student status data reported at the Campus and Program level due to incorrect data parameters set up in the university’s reporting system which caused many of the student status changes to be omitted or incorrectly reported. Due to this reporting deficiency, the timely submission of the student status changes to the NSLDS within 60 days was also affected. The following summary indicates the actions that are in process to address these identified errors. Create and implement controls related to student Campus level data reporting that ensure the student status changes (i.e. change from full-time to graduated, withdrawn or half-time) are captured correctly and then reported accurately to the NSLDS. Create and implement controls related to student Program level data that ensure the student status changes (i.e. change from full-time to graduated, withdrawn or half-time) are captured correctly and then reported accurately to the NSLDS. Create and implement a control that ensures timely and accurate reporting to the NSLDS within 60 days of all student enrollment status changes at both the Campus and Program level. The Registrar will continue to work in conjunction with Information Technology and the UMG working group dedicated to this task to develop and test standalone reporting for both its Competency Based Education and Standard Aid Year populations based upon the specifications listed in the NSLDS Enrollment Reporting guide as follows: • Student current SSN • OPEID • CIP Code • CIP Year • Credential level • Published Program Length Measurement • Published Program Length • Weeks in Title IV Academic Year • Program Begin Date • Special Program Indicator • Program Enrollment Effective Date The University concurs and is working to address each of these reporting errors along with implementing these above mentioned controls prior to the end of the academic year 2025/2026.
Finding 2025-001 – Enrollment Reporting To address this repeated finding, the following action items have been put into place: 1) The University conducted a reorganization of the student services unit that resulted in a shift of oversight to new personnel. Beginning July 2025, the Office of the Registrar, the unit responsible for enrollment reporting is under the direction of Sonia Gutierrez-Mendoza, Associate Vice Chancellor of Student Services, and Jorge Salas Lizarraga, University Registrar. 2) There were three main NSLDS reporting data errors identified and noted below. For each one, the requirements, source documents, cause of error and corrective action plan are noted. Campus Level Data Errors o Requirements: NSLDS data elements must include accurate Student Enrollment Status (Full- Time, Three-Quarter Time, Half Time, Less Than Half Time, Withdrawal, Graduation, Leave of Absence) and the Effective Date of student changes. o Source Document/s: Data source documents are provided through the Banner/Ellucian Campus Level Data delivered reporting. (Requires accurate parameter setup prior to processing). o Cause of error: Incorrect student data parameters setup/used within Banner/Ellucian Campus Level Data reporting. o Corrective Action Plan: Correct the Banner/Ellucian reporting parameters to match the NSLDS enrollment data reporting requirements for campus level/student status. Engage Banner/Ellucian subject matter consultant to advise/provide additional expertise on setup/successful implementation of required campus level data reporting. Implement controls over the Campus Level Data reporting process to ensure correct data submission to NSLDS. Program Level Data Errors o Requirements: NSLDS data elements must include accurate Student Enrollment Status (Full-Time, Three-Quarter Time, Half Time, Less Than Half Time, Withdrawal, Graduation, Leave of Absence) and the Effective Date of student changes. o Source Document/s: Data Source documents are provided through the Banner/Ellucian Program Level Data delivered reporting. (Requires accurate parameter setup prior to processing). o Cause or error: Incorrect student data parameters setup/used within Banner/Ellucian Program Level Data reporting. o Corrective Action Plan: Correct the Banner/Ellucian reporting parameters to match the NSLDS enrollment data reporting requirements for program level/student status. Engage Banner/Ellucian subject matter consultant to advise/provide additional expertise on setup/successful implementation of required program level data reporting. Implement controls over the Program Level Data reporting process to ensure correct data submission to NSLDS. Timely Reporting Errors O Requirements: Timely reporting to NSLDS within 60 days of all student enrollment status changes at the campus and program levels. o Source Documents: Data source documents are provided through the Banner/Ellucian delivered reporting. (Requires accurate parameter setup prior to processing). o Cause of error: Incorrect reporting student data parameters setup/used to cause student enrollment status changes to be omitted and or skipped. o Corrective Action Plan: Correct the student data parameters to accurately include all student changes within the Banner/Ellucian report. Ensure that the student enrollment changes are reported to NSLDS within the 60-day time status requirements. Engage Banner/Ellucian subject matter consultant to advise/provide additional expertise on setup/successful implementation of the required timely data reporting. Implement controls over the 60 days timely submission reporting requirement to the NSLDS. 3) The following data from the NSLDS Enrollment Reporting guide will serve as the basis for each revised report: • Student current SSN • OPEID • CIP Code • CIP Year • Credential level • Published Program Length Measurement • Published Program Length • Weeks in Title IV Academic Year • Program Begin Date • Special Program Indicator • Program Enrollment Effective Date Anticipated Completion Date: July 1, 2026 Person Responsible: Jorge Salas Lizarrage, University Registrar
2024-001
FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.268 Federal Direct Student Loans Program Federal Agency: Department of Education Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR Section 685.309, institutions with direct loan programs must report enrollment information within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. An institution must notify the Secretary of Education if it discovers that a loan under Title IV of the Act was made to or on behalf of a student who has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period in which the loan was intended. The Department of Education lists several certification methods for enrollment reporting, including certifying directly through the National Students Loan Data System (NSLDS) web site, or certifying through NSLDS’s batch enrollment reporting process. Additionally, there are two categories of enrollment information within NSLDS, “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types. Condition and Context: It was identified that the University did not have effective internal controls over the review of student program and campus level data changes submitted to the National Student Loan Data System (NSLDS). In our sample of 40 students over the enrollment reporting compliance requirement, we identified 9 students who had changes that were not submitted timely and 15 students whose campus or program level information was not submitted accurately to the NSLDS. Cause and Effect: The University’s control failed in detecting that untimely and inaccurate information was reported to NSLDS. Qustioned Costs: None noted. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: Yes. Recommendation: We recommend that the University enhance its internal controls to ensure all information submitted to NSLDS is reviewed for accuracy on a timely basis. View of Responsible Officials: University of Massachusetts Global concurs with this finding. The University utilizes the services of National Student Clearinghouse to report student status data to the NSLDS. There were certain students with statuses that did not match between program and campus level records, and one student who withdrew from the University, but was not properly reported within the 60 day requirement. To address this, the registrar will review system generated reports to match NSLDS reporting guides and closely monitor when files are processed and reported to NSLDS.
Show full finding ▾Hide full finding ▴Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.268 Federal Direct Student Loans Program Federal Agency: Department of Education Award Year: July 1, 2023 - June 30, 2024 Criteria: Per 34 CFR Section 685.309, institutions with direct loan programs must report enrollment information within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. An institution must notify the Secretary of Education if it discovers that a loan under Title IV of the Act was made to or on behalf of a student who has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period in which the loan was intended. The Department of Education lists several certification methods for enrollment reporting, including certifying directly through the National Students Loan Data System (NSLDS) web site, or certifying through NSLDS’s batch enrollment reporting process. Additionally, there are two categories of enrollment information within NSLDS, “Campus Level” and “Program Level,” both of which need to be reported accurately and have separate record types. Condition and Context: It was identified that the University did not have effective internal controls over the review of student program and campus level data changes submitted to the National Student Loan Data System (NSLDS). In our sample of 40 students over the enrollment reporting compliance requirement, we identified 9 students who had changes that were not submitted timely and 15 students whose campus or program level information was not submitted accurately to the NSLDS. Cause and Effect: The University’s control failed in detecting that untimely and inaccurate information was reported to NSLDS. Qustioned Costs: None noted. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: Yes. Recommendation: We recommend that the University enhance its internal controls to ensure all information submitted to NSLDS is reviewed for accuracy on a timely basis. View of Responsible Officials: University of Massachusetts Global concurs with this finding. The University utilizes the services of National Student Clearinghouse to report student status data to the NSLDS. There were certain students with statuses that did not match between program and campus level records, and one student who withdrew from the University, but was not properly reported within the 60 day requirement. To address this, the registrar will review system generated reports to match NSLDS reporting guides and closely monitor when files are processed and reported to NSLDS.
Finding#2024-001: 40 files were sampled, and 18 files were found to have late reporting. We agree with the findings and have put forward an action plan to ensure this is not a repeat finding in the future. 17 out of 18 students that were part of the findings were reported within the 60 days, however, the program and campus level were not matching in NSLDS. Per the NSLDS Enrollment Reporting Guide, both the campus level enrollment reporting and program-level enrollment reporting should be updated every 60 days. To ensure both program and campus-level enrollments are updated within 60 days, our Registrar will be working closely with the National Student Clearinghouse. We are reviewing each report generated by our system to ensure that the main data elements are found in the report which include: - Student current SSN - OPEID - CIP Code - CIP Year - Credential level - Published Program Length Measurement - Published Program Length - Weeks in Title IV Academic Year - Program Begin Date - Program and Campus Enrollment Status - Special Program Indicator - Program and Campus Enrollment Effective Date - Certification Date In addition, we are carefully reviewing the reports and changing the timing of reporting. One of the 18 students that was part of the findings withdrew and was not reported timely. The university will monitor closely with NSC the timing of files and reporting. Finding #2024-001 Action: Implementation of new control: Registrar to review system generated reports to match NSLDS reporting guides and monitor closely the timing of when files are processed and reported to NSLDS. Name of contact person responsible for corrective action plan: Marilyn Payan, University Registrar Anticipated Completion Date: Currently being implemented, to be completed before 12/31/2024.
2023-002
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.268 Federal Direct Student Loans Program Federal Agency: Department of Education Award Year: July 1, 2022 – June 30, 2023 Criteria: Per 34 CFR Section 668.165, before an institution disburses title IV, HEA program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV, HEA program, and how and when those funds will be disbursed. If those funds include Direct Loan program funds, the notice must indicate which funds are from subsidized loans, which are from unsubsidized loans, and which are from PLUS loans. Condition and Context: During our testwork over 40 students that received title IV funds, HEA program funds during the period, we identified one student who did not receive an award letter prior to their first aid disbursement. Cause and Effect: The University did not have a control in place to confirm the disbursement was sent prior to the award letter. As such, the disbursement was sent to the student prior to the award notification. Questioned Costs: None noted. Whether the sampling was a statistically valid sample: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: No. Recommendation: We recommend that the University enhance its internal controls to confirm all award notifications have been sent prior to disbursements of Title IV aid. View of Responsible Officials: University of Massachusetts Global concurs with this finding. To address this, a new control has been added beginning with the 2023-2024 fiscal year. The new step added is for a systems specialist to confirm that the batch process for award notifications has been completed, and that the notifications have been sent to students prior to disbursements of Title IV aid.
Show full finding ▾Hide full finding ▴Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.268 Federal Direct Student Loans Program Federal Agency: Department of Education Award Year: July 1, 2022 – June 30, 2023 Criteria: Per 34 CFR Section 668.165, before an institution disburses title IV, HEA program funds for any award year, the institution must notify a student of the amount of funds that the student or his or her parent can expect to receive under each title IV, HEA program, and how and when those funds will be disbursed. If those funds include Direct Loan program funds, the notice must indicate which funds are from subsidized loans, which are from unsubsidized loans, and which are from PLUS loans. Condition and Context: During our testwork over 40 students that received title IV funds, HEA program funds during the period, we identified one student who did not receive an award letter prior to their first aid disbursement. Cause and Effect: The University did not have a control in place to confirm the disbursement was sent prior to the award letter. As such, the disbursement was sent to the student prior to the award notification. Questioned Costs: None noted. Whether the sampling was a statistically valid sample: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: No. Recommendation: We recommend that the University enhance its internal controls to confirm all award notifications have been sent prior to disbursements of Title IV aid. View of Responsible Officials: University of Massachusetts Global concurs with this finding. To address this, a new control has been added beginning with the 2023-2024 fiscal year. The new step added is for a systems specialist to confirm that the batch process for award notifications has been completed, and that the notifications have been sent to students prior to disbursements of Title IV aid.
University of Massachusetts Global concurs with this finding. To address this, a new control has been added beginning with the 2023-2024 fiscal year. The new step added is for a systems specialist to confirm that the batch process for award notifications has been completed, and that the notifications have been sent to students prior to disbursements of Title IV aid.
Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.268 Federal Direct Student Loans Program Federal Agency: Department of Education Award Year: July 1, 2022 – June 30, 2023 Criteria: Per 34 CFR Section 685.309, institutions with direct loan programs must complete and return to the National Student Loan Data System for Students (NSLDS) within 30 days the enrollment reporting roster file provided by NSLDS, unless the school expects to complete the next roster within 60 days, then they must return it within 60 days. The institution must update changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and then submit changes electronically to the NSLDS, for the purpose of providing complete and accurate data to lenders regarding enrollment status so they may properly determine when repayment of the loans should begin. Any errors in enrollment information identified and returned by NSLDS in an Error/Acknowledgment file should be corrected and resubmitted within 10 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition and Context: During our testwork over 40 students that withdrew or graduated during the period, we identified six students for which the University did not accurately and report timely the enrollment status of each student to NSLDS and one student for which the University did not correct and report the enrollment status to NSLDS within 10 days after they appeared in the Error/Acknowledgment file. Cause and Effect: The University’s control failed in detecting that untimely and inaccurate information was reported to NSLDS. Questioned Costs: None noted.Whether the sampling was a statistically valid sample: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: Yes. Recommendation: We recommend that the University enhance its internal controls to ensure all information submitted to NSLDS is reviewed for accuracy on a timely basis. View of Responsible Officials: University of Massachusetts Global concurs with this finding. The University utilizes the services of National Student Clearinghouse to report student status data to the NSLDS. There were 6 students reported as graduated beyond the 60 days, and 1 student with an error that was not corrected within 10 days. To address this, the Office of the Registrar now has access to NSLDS to ensure that what is reported to NSC is also updated accurately in NLSDS. The Office of the Registrar will also change the reporting dates so that it best aligns with the conferral dates. In addition, the Office of the Registrar will have an additional QA process so that any time status changes are compared against the NSC report that is generated and submitted.
Show full finding ▾Hide full finding ▴Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.268 Federal Direct Student Loans Program Federal Agency: Department of Education Award Year: July 1, 2022 – June 30, 2023 Criteria: Per 34 CFR Section 685.309, institutions with direct loan programs must complete and return to the National Student Loan Data System for Students (NSLDS) within 30 days the enrollment reporting roster file provided by NSLDS, unless the school expects to complete the next roster within 60 days, then they must return it within 60 days. The institution must update changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and then submit changes electronically to the NSLDS, for the purpose of providing complete and accurate data to lenders regarding enrollment status so they may properly determine when repayment of the loans should begin. Any errors in enrollment information identified and returned by NSLDS in an Error/Acknowledgment file should be corrected and resubmitted within 10 days. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Condition and Context: During our testwork over 40 students that withdrew or graduated during the period, we identified six students for which the University did not accurately and report timely the enrollment status of each student to NSLDS and one student for which the University did not correct and report the enrollment status to NSLDS within 10 days after they appeared in the Error/Acknowledgment file. Cause and Effect: The University’s control failed in detecting that untimely and inaccurate information was reported to NSLDS. Questioned Costs: None noted.Whether the sampling was a statistically valid sample: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: Yes. Recommendation: We recommend that the University enhance its internal controls to ensure all information submitted to NSLDS is reviewed for accuracy on a timely basis. View of Responsible Officials: University of Massachusetts Global concurs with this finding. The University utilizes the services of National Student Clearinghouse to report student status data to the NSLDS. There were 6 students reported as graduated beyond the 60 days, and 1 student with an error that was not corrected within 10 days. To address this, the Office of the Registrar now has access to NSLDS to ensure that what is reported to NSC is also updated accurately in NLSDS. The Office of the Registrar will also change the reporting dates so that it best aligns with the conferral dates. In addition, the Office of the Registrar will have an additional QA process so that any time status changes are compared against the NSC report that is generated and submitted.
University of Massachusetts Global concurs with this finding. The University utilizes the services of National Student Clearinghouse to report student status data to the NSLDS. There were 6 students reported as graduated beyond the 60 days, and 1 student with an error that was not corrected within 10 days. To address this, the Office of the Registrar now has access to NSLDS to ensure that what is reported to NSC is also updated accurately in NLSDS. The Office of the Registrar will also change the reporting dates so that it best aligns with the conferral dates. In addition, the Office of the Registrar will have an additional QA process so that any time status changes are compared against the NSC report that is generated and submitted.
2022-001
FAC accepted this audit on December 8, 2022 — management decision was due June 8, 2023.
Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.268 Federal Direct Student Loans Program Award Year: September 1, 2021 ? June 30, 2022 Criteria: Per 34 CFR Section 685.309, institutions with direct loan programs must complete and return to the National Student Loan Data System for Students (NSLDS) within 30 days the enrollment reporting roster file provided by NSLDS, unless the school expects to complete the next roster within 60 days, then they must return it within 60 days. The institution must update changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and then submit changes electronically to the NSLDS, for the purpose of providing complete and accurate data to lenders regarding enrollment status so they may properly determine when repayment of the loans should begin Condition and Context:During our testwork over 40 students that withdrew or graduated during the period, we identified three students in which the University did not accurately and report timely the enrollment status of each student to NSLDS. Cause and Effect:The University?s control failed in detecting that untimely information was reported to NSLDS. Questioned Costs:None noted.Whether the sampling was a statistically valid sample: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: No. Recommendation: We recommend that the University enhance its internal controls to ensure all information submitted to NSLDS is reviewed for accuracy on a timely basis. View of Responsible Officials:University of Massachusetts Global concurs with this finding. The University utilizes the services of the National Student Clearinghouse to report student status data to the NSLDS. There were two students who were reported as withdrawn when they had graduated. This situation occurred when reports were sent to the Clearinghouse after the students had completed all degree requirements and were no longer attending classes, but before the degrees had been conferred. Beginning with the 2022-2023 fiscal year, reports to the Clearinghouse will be synchronized with degree conferrals so that the graduating students will be given the appropriate status. The third student was on a leave of absence that was reported after the mandated deadline. Records of leaves of absence are kept in a separate database outside our student information system. The records of the other students who had taken leaves of absence during the audit period have been reviewed and an additional procedure has been implemented to ensure that all leaves of absence are reported appropriately. Statuses of the affected students discovered in the audit and our subsequent review of all non-sampled files have been updated with the Clearinghouse and NSLDS.
Show full finding ▾Hide full finding ▴Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.268 Federal Direct Student Loans Program Award Year: September 1, 2021 ? June 30, 2022 Criteria: Per 34 CFR Section 685.309, institutions with direct loan programs must complete and return to the National Student Loan Data System for Students (NSLDS) within 30 days the enrollment reporting roster file provided by NSLDS, unless the school expects to complete the next roster within 60 days, then they must return it within 60 days. The institution must update changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and then submit changes electronically to the NSLDS, for the purpose of providing complete and accurate data to lenders regarding enrollment status so they may properly determine when repayment of the loans should begin Condition and Context:During our testwork over 40 students that withdrew or graduated during the period, we identified three students in which the University did not accurately and report timely the enrollment status of each student to NSLDS. Cause and Effect:The University?s control failed in detecting that untimely information was reported to NSLDS. Questioned Costs:None noted.Whether the sampling was a statistically valid sample: The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: No. Recommendation: We recommend that the University enhance its internal controls to ensure all information submitted to NSLDS is reviewed for accuracy on a timely basis. View of Responsible Officials:University of Massachusetts Global concurs with this finding. The University utilizes the services of the National Student Clearinghouse to report student status data to the NSLDS. There were two students who were reported as withdrawn when they had graduated. This situation occurred when reports were sent to the Clearinghouse after the students had completed all degree requirements and were no longer attending classes, but before the degrees had been conferred. Beginning with the 2022-2023 fiscal year, reports to the Clearinghouse will be synchronized with degree conferrals so that the graduating students will be given the appropriate status. The third student was on a leave of absence that was reported after the mandated deadline. Records of leaves of absence are kept in a separate database outside our student information system. The records of the other students who had taken leaves of absence during the audit period have been reviewed and an additional procedure has been implemented to ensure that all leaves of absence are reported appropriately. Statuses of the affected students discovered in the audit and our subsequent review of all non-sampled files have been updated with the Clearinghouse and NSLDS.
40 files were sampled, and 3 files were found to have late reporting. We agree with the findings and have placed an action plan to ensure this is not a repeated finding. The findings were all unique system related issues. Registrar will conduct an additional QA process to ensure that not only statuses are reported timely, but any changes to student?s status after reporting has been reviewed for accuracy. Two of the students were students that were in withdrawal status and later graduated. Our system report does (grad only file) not capture students in withdrawal status, therefore, an additional report is required to ensure the Graduated status is captured and reported to National Students Clearinghouse. One of the students was student on a leave of absence that was reported after 60 days. The leave of absence requests is recorded outside of our Student Information System. Registrar will work on enhancing the leave of absence report and ensure they are correctly reported on the enrollment submissions sent to National Student Clearinghouse. Registrar will run an additional report to review any conferrals or leave of absences and submit enrollment update if any discrepancies are found. Implementation of new control:Registrar to run an enrollment status change report and identify any status changes that need to be updated. This QA process will ensure that enrollment status is accurately reported in situations where the system report does not automatically generate the accurate status. Name of contact person responsible for corrective action plan: Greg Ball Anticipated Completion Date: Already implemented.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in California →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
