EIN: 390806263
UEI: WCMLW2MWGPZ4
Audited by: Baker Tilly US, LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 30, 2026 (31 days from today).
What is a management decision? →Management's review of the enrollment reporting did not detect that 2 student's change status was reported to NSLDS with incorrect information . Questioned Costs: The amount of any questioned costs could not be determined. Context:We selected an initial sample of 25 students that included graduate, change in status and withdrawn students. One of the withdrawn students had an incorrect day of attendance. We expanded our sample of withdrawn students. Of 104 students that withdrew, we tested a total of 11. There were two students that had this error. One student's information was incorrect by 2 days, and the other student's information was incorrect by 11 days. The students had an incorrect date of attendance, however the remaining information was timely reported to NSLDS. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The last date of attendance on 2 of 11 students that withdrew was not reported accurately. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS accurately. Management's response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.
Show full finding ▾Hide full finding ▴2025-001 Agency: U.S. Department of Education Assistance Listing Numbers: 84.033, 84.007, 84.063, 84.268, 84.038 and 84.379 Grant Numbers: P007A104480, P268K112430, P033A104480, P038A104480, P063P102430, P379T112430 Program: Student Financial Assistance Programs Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2025 Criteria:The College is responsible for designing, implementing and maintaining internal control over compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management's review of the enrollment reporting did not detect that 2 student's change status was reported to NSLDS with incorrect information . Questioned Costs: The amount of any questioned costs could not be determined. Context:We selected an initial sample of 25 students that included graduate, change in status and withdrawn students. One of the withdrawn students had an incorrect day of attendance. We expanded our sample of withdrawn students. Of 104 students that withdrew, we tested a total of 11. There were two students that had this error. One student's information was incorrect by 2 days, and the other student's information was incorrect by 11 days. The students had an incorrect date of attendance, however the remaining information was timely reported to NSLDS. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The last date of attendance on 2 of 11 students that withdrew was not reported accurately. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS accurately. Management's response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.
Condition: Management's review of the enrollment reporting did not detect that 2 student's change status was reported to NSLDS with incorrect information. Corrective Action Planned: The offices of Academic Advising and the Registrar will follow the procedure and process on student withdrawals and student dismissals and inform the Senior Data Specialist and the Office of Financial Aid to ensure the date of withdrawal or date of dismissal is accurately and consistently recorded according to Alverno policy and to the National Student Loan Data System (NSLDS). Name(s) of Contact Person(s) Responsible for Corrective Action: Kate Tisch, Director -Academic Advising, Jillian Smith, Registrar, Denise Sanders, Senior Data Specialist and Naomi Coe, Director of Financial Aid. Anticipated Completion Date: This corrective action has been established and review of student changes of status are reviewed and reported on timely basis and accurately immediately.
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
The College's internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not timely provide populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Questioned Costs: The amount of known questioned costs could not be determined. Context: The College was unable to timely provide populations that reconciled to the amounts provided on the SEFA. There were delays and multiple attempts by management to provide an accurate population of expenditures incurred for the programs. Cause: The College did not have proper controls in place to ensure that the College could provide populations that reconciled to the SEFA. Effect: The College's internal controls were not operating effectively to provide consistent populations of student awards. The College provided multiple populations that did not reconcile to the SEFA. Management was able to provide a reconciled listing and there were no exceptions identified during our testing of student eligibility or reporting once the final populations were provided. Recommendation: We recommend the College review internal controls over reporting and ensure they are operating effectively to be able to provide an accurate SEFA along with populations that reconcile to amounts reported on the SEFA. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.
Show full finding ▾Hide full finding ▴2024-001 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Program: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls in place to provide populations of awards provided to students and that reconcile to amounts supporting to the SEFA. Condition: The College's internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not timely provide populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Questioned Costs: The amount of known questioned costs could not be determined. Context: The College was unable to timely provide populations that reconciled to the amounts provided on the SEFA. There were delays and multiple attempts by management to provide an accurate population of expenditures incurred for the programs. Cause: The College did not have proper controls in place to ensure that the College could provide populations that reconciled to the SEFA. Effect: The College's internal controls were not operating effectively to provide consistent populations of student awards. The College provided multiple populations that did not reconcile to the SEFA. Management was able to provide a reconciled listing and there were no exceptions identified during our testing of student eligibility or reporting once the final populations were provided. Recommendation: We recommend the College review internal controls over reporting and ensure they are operating effectively to be able to provide an accurate SEFA along with populations that reconcile to amounts reported on the SEFA. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.
Condition The College’s internal controls over compliance requirements over reporting were not operating effectively in 2024 as the College could not provide timely populations that reconciled to the Schedule of Federal and State Awards (SEFA). Management provided multiple population listings during the audit process. Corrective Action Plan Corrective Action Planned: Monthly reconciliations for Federal and State awards will be finalized and submitted to Enrollment Services and the Finance Department on a timely basis. These reconciliations will include COD screenshots, monthly spreadsheets of all funding reconciliations and supporting documentation. Name(s) of Contact Person(s) Responsible for Corrective Action: Naomi Coe, Financial Aid Director; Mariana Sanabria, VP for Enrollment Services; David Brzeczkowski, Controller. Anticipated Completion Date: This corrective action has been established and will continue monthly. The final balancing of funds for the audit will be completed by July 31st of each year.
The College's internal controls over compliance requirements over the return of title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Context: There were 11 students that withdrew with Title IV aid and 2 were haphazardly selected for testing. The R2T4 calculation was correct however one of the students was entitled to have the funds returned. The College applied the funds to the students account without following the required notification process. The College did not notify the student there was an amount owed to them and proceeded with issuing a credit to the student's account without obtaining permission. The sample was not statistically valid sample. Questioned Costs: The amount of known questioned costs was determined to be $418. The projected questioned costs was $3,432. Cause: The College did not have effective internal controls over compliance in place to ensure that the College was following the required procedures when a student had R2T4 funds owed to them. The College did not comply with the grant by obtaining student's authorization regarding funds being returned and the College's controls did not prevent or detect the noncompliance. Effect: The College's internal controls were not operating effectively and did not prevent or detect the noncompliance with R2T4 as the proper procedures were not followed for refunding student credit balances. The noncompliance was not identified by the College. Recommendation: We recommend management review their internal controls over compliance currently in place and consider enhancing the controls to prevent potential noncompliance. We recommend management review their processes on refunding student credit balances related to R2T4 to ensure the College is in compliance with required procedures. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.
Show full finding ▾Hide full finding ▴2024-002 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: Management is responsible for having internal controls and complying with the requirements when crediting and disbursing funds to a student's account. Condition: The College's internal controls over compliance requirements over the return of title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Context: There were 11 students that withdrew with Title IV aid and 2 were haphazardly selected for testing. The R2T4 calculation was correct however one of the students was entitled to have the funds returned. The College applied the funds to the students account without following the required notification process. The College did not notify the student there was an amount owed to them and proceeded with issuing a credit to the student's account without obtaining permission. The sample was not statistically valid sample. Questioned Costs: The amount of known questioned costs was determined to be $418. The projected questioned costs was $3,432. Cause: The College did not have effective internal controls over compliance in place to ensure that the College was following the required procedures when a student had R2T4 funds owed to them. The College did not comply with the grant by obtaining student's authorization regarding funds being returned and the College's controls did not prevent or detect the noncompliance. Effect: The College's internal controls were not operating effectively and did not prevent or detect the noncompliance with R2T4 as the proper procedures were not followed for refunding student credit balances. The noncompliance was not identified by the College. Recommendation: We recommend management review their internal controls over compliance currently in place and consider enhancing the controls to prevent potential noncompliance. We recommend management review their processes on refunding student credit balances related to R2T4 to ensure the College is in compliance with required procedures. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.
Condition The College’s internal controls over compliance requirements over the return of Title IV funds (R2T4) were not operating effectively in 2024 as the College did not comply with the federal requirements as it relates to issuing a credit to a student. Corrective Action Plan Corrective Action Planned: The College will review processes and data collection related to students’ withdrawal or leave of absence. The result of this review will be a full operational and procedural detail of responsibilities, roles, timelines and documentation associated with the accurate processing of all withdrawals. To include Student Records, Student Accounts, Financial Aid and Return to Title IV. Name(s) of Contact Person(s) Responsible for Corrective Action: Naomi Coe, Financial Aid Director; Mariana Sanabria, VP for Enrollment Services; Marlene Neises, Executive Director for Institutional Effectiveness and Sponsored Programs; David Brzeczkowski, Controller; and Amanda Hodgson, CIO. Anticipated Completion Date: A preliminary meeting is scheduled for March 31, 2025 to discuss the implementation of the processes and responsibilities pertaining to a student withdraw and leave of absence. This meeting will provide an outline of the internal controls and processes to be implemented by July 31, 2025.
Management's review of the enrollment reporting did not detect that 3 student's change in status, while reported to their third party servicer – the National Student Clearinghouse (NSC), was not reported to NSLDS within the 60 day required timeframe. Questioned Costs: The amount of known questioned costs could not be determined. Context: We tested 26 students that had a change in status. All students had their change in status reported to NSC for timely reporting. However, of the 26 student, 3 student's change in status did not make it to NSLDS within the required 60 day timeframe. The College is responsible for timely reporting to NSLDS, whether they report directly or via a third-party servicer. The sample was not statistically valid. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The information for 3 of 26 tested students was reported accurately reported to NSC however the information was not reported within NSLDS timely which is information that ED considers high risk and the College's internal controls over compliance did not detect the errors. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS timely. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.
Show full finding ▾Hide full finding ▴2024-003 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268 and 84.379 Programs: Student Financial Assistance Cluster Federal Award Identification Number: Various Federal Award Year: June 30, 2024 Criteria: The College is responsible for designing, implementing and maintaining internal controlover compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Condition: Management's review of the enrollment reporting did not detect that 3 student's change in status, while reported to their third party servicer – the National Student Clearinghouse (NSC), was not reported to NSLDS within the 60 day required timeframe. Questioned Costs: The amount of known questioned costs could not be determined. Context: We tested 26 students that had a change in status. All students had their change in status reported to NSC for timely reporting. However, of the 26 student, 3 student's change in status did not make it to NSLDS within the required 60 day timeframe. The College is responsible for timely reporting to NSLDS, whether they report directly or via a third-party servicer. The sample was not statistically valid. Cause: The College's internal control over compliance for enrollment and special tests were not operating effectively which led to noncompliance. Effect: The information for 3 of 26 tested students was reported accurately reported to NSC however the information was not reported within NSLDS timely which is information that ED considers high risk and the College's internal controls over compliance did not detect the errors. Recommendation: We recommend the College review internal controls over enrollment reporting to ensure student change status changes get reported to NSLDS timely. Management's Response: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.
Condition The College is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. Corrective Action Plan Corrective Action Planned: The Registrar will pull a sample of students from the Clearinghouse enrollment update or change submissions to ensure NSLDS has been updated to reflect changes within the 60-day window. Name(s) of Contact Person(s) Responsible for Corrective Action: Marlene Neises, Executive Director for Institutional Effectiveness and Sponsored Programs; and David Brzeczkowski, Controller. Anticipated Completion Date: This will be completed by June 30, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
The University did not have documented controls in place reviewing that the comprehensive information security program was in compliance with the Safeguards Rule and was prepared and in place by June 9, 2023. Questioned Costs: The amount of any questioned costs could not be determined. Context: The University is required to have documented controls in place to ensure the University has a completed information security program available on or before June 9, 2023. Cause: The University did not have the proper controls in place to ensure that the University was compliant with GLBA Safeguards requirements in the timeframe specified by 16 CFR Part 314. Effect: The ability to adequately safeguard student electronic data may be compromised if the University does not have controls in place to ensure that a timely-prepared information security program to define the various ways in which data is protected is completed. Recommendation: We recommend the University review their policies and procedures in place to ensure that the information security program review is documented to support the University's compliance under the Uniform Guidance. Management's Response: Management agrees with the finding and recommendation. New controls will be implemented in fiscal year 2024 to ensure that the information security review is appropriately documented and there is evidence of review.
Show full finding ▾Hide full finding ▴Agencies: US Department of Education Assistance Listing Numbers: Student Financial Assistance Cluster: 84.033, 84.007, 84.063, 84.268, 84.038, 84.379 Programs: Federal Work Study Program, Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program, Federal Direct Student Loans, Federal Perkins Loan Program, Criteria: The University is required to have documented internal controls in place to monitor compliance over special tests in accordance with the Uniform Guidance. On December 9, 2021, the Federal Trade Commission issued final regulations for 16 Code of Federal Regulations Part 314 to implement the Gramm-Leach-Bliley Act information safeguarding standards that institutions must implement. These regulations significantly modified the requirements that institutions must meet under GLBA. The regulations established minimum standards that institutions must meet. The FTC stated that it "believes many of the requirements set forth in the Final Rule are so fundamental to any information security program that the information security programs of many financial institutions will already include them if those programs are in compliance with the current Safeguards Rule." Institutions are required to be in compliance with the revised requirements no later than June 9, 2023. Institutions are required to develop, implement and maintain a comprehensive information security program that is written in one or more readily accessible parts. Statement of Condition: The University did not have documented controls in place reviewing that the comprehensive information security program was in compliance with the Safeguards Rule and was prepared and in place by June 9, 2023. Questioned Costs: The amount of any questioned costs could not be determined. Context: The University is required to have documented controls in place to ensure the University has a completed information security program available on or before June 9, 2023. Cause: The University did not have the proper controls in place to ensure that the University was compliant with GLBA Safeguards requirements in the timeframe specified by 16 CFR Part 314. Effect: The ability to adequately safeguard student electronic data may be compromised if the University does not have controls in place to ensure that a timely-prepared information security program to define the various ways in which data is protected is completed. Recommendation: We recommend the University review their policies and procedures in place to ensure that the information security program review is documented to support the University's compliance under the Uniform Guidance. Management's Response: Management agrees with the finding and recommendation. New controls will be implemented in fiscal year 2024 to ensure that the information security review is appropriately documented and there is evidence of review.
Finding: The College’s internal controls over compliance of special tests regarding the Gramm-Leach Bliley Act (GLBA) were not operating effectively in 2023 as the College did not have a comprehensive information security program in compliance with the Safeguards Rule prepared by June 9, 2023. The College is required to have a completed and approved information security program available on or before June 9, 2023. The College did not complete and review the information security program until fall 2023. The controls over GLBA compliance were not operating effectively to be in compliance as of June 9, 2023. Subsequent to year end, management finalized and approved the security program. We recommend the College ensure that individuals responsible for completion and review of the information security program are aware of the program requirements and complete the assessment annually with documented review prior to fiscal year-end. Corrective Action: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
Management?s review of the federal aid refunds did not detect errors on certain refunds on Title IV grants. We identified the federal aid refunds for three (3) students were not calculated in a timely manner resulting in no amounts being refunded. Criteria: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period, Title IV regulations (34 CFR 668.22) require the College to determine the amount of Title IV grant or loan assistance that the student earned as of the withdrawal date and return the unearned portion of the grant or loan to the Title IV program as soon as possible, but no later than 45 days after the withdrawal date. Questioned Costs: The amount of known questioned costs was $18,292. The projected questioned costs is $73,500. Context: The College?s internal control over compliance did not detect that grant funds needed to be returned to Title IV. Of the 46 students who withdrew from the College and received Title IV grants, 18 students were tested and three (3) of the students tested received a refund that was required to be returned to the Title IV program. Cause: The College?s internal control over compliance did not detect the errors. Management has indicated the Return to Title IV (R2T4) calculation was not calculated correctly as the dates entered into the software were backdated due to the student officially withdrawing at a later date from last attendance. Effect: The College did not properly process the R2T4, therefore did not return the funds in a timely manner and the College?s internal controls over compliance did not detect and correct the errors. Recommendation: We recommend management review their processes and controls in place to ensure appropriate refunds are made relating to Title IV grant funding in a timely manner. Management's Response: The College's Financial Aid department has adjusted how students are identified for a R2T4 calculation. Previously, we would work with a date range weekly. However, if there were status changes made that required changes to dates prior to the weekly reporting range, it would fall outside of our date range. Our new process is to use the first day of the semester as the start of our date range, as this will ensure that we catch all students that need a R2T4 calculation regardless of academic backdating.
Show full finding ▾Hide full finding ▴2022-001 Agency: U.S. Department of Education Assistance Listing Numbers: 84.007, 84.033, 84.038, 84.063, 84.268, and 84.379 Program: Student Financial Assistance Programs Cluster Condition: Management?s review of the federal aid refunds did not detect errors on certain refunds on Title IV grants. We identified the federal aid refunds for three (3) students were not calculated in a timely manner resulting in no amounts being refunded. Criteria: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period, Title IV regulations (34 CFR 668.22) require the College to determine the amount of Title IV grant or loan assistance that the student earned as of the withdrawal date and return the unearned portion of the grant or loan to the Title IV program as soon as possible, but no later than 45 days after the withdrawal date. Questioned Costs: The amount of known questioned costs was $18,292. The projected questioned costs is $73,500. Context: The College?s internal control over compliance did not detect that grant funds needed to be returned to Title IV. Of the 46 students who withdrew from the College and received Title IV grants, 18 students were tested and three (3) of the students tested received a refund that was required to be returned to the Title IV program. Cause: The College?s internal control over compliance did not detect the errors. Management has indicated the Return to Title IV (R2T4) calculation was not calculated correctly as the dates entered into the software were backdated due to the student officially withdrawing at a later date from last attendance. Effect: The College did not properly process the R2T4, therefore did not return the funds in a timely manner and the College?s internal controls over compliance did not detect and correct the errors. Recommendation: We recommend management review their processes and controls in place to ensure appropriate refunds are made relating to Title IV grant funding in a timely manner. Management's Response: The College's Financial Aid department has adjusted how students are identified for a R2T4 calculation. Previously, we would work with a date range weekly. However, if there were status changes made that required changes to dates prior to the weekly reporting range, it would fall outside of our date range. Our new process is to use the first day of the semester as the start of our date range, as this will ensure that we catch all students that need a R2T4 calculation regardless of academic backdating.
Finding 2022-001 Condition Issue with back-dating withdrawals causing R2T4 calculations to not be calculated. Corrective Action Plan Corrective Action Planned: The College?s Financial Aid department has adjusted how students are identified for an R2T4 calculation. Previously, we would work with a date range weekly. However, if there were status changes made that required changes to dates prior to the weekly reporting range, it would fall outside of our date range. Our new process is to use the first day of the semester as the start of our date range, as this will ensure that we catch all students that need a R2T4 calculation regardless of any academic backdating. Name(s) of Contact Person(s) Responsible for Corrective Action: Naomi Coe, Vicky Somers, Austin Haynes Anticipated Completion Date: This new practice was put into place for the 2022FA semester.
Management's review of the enrollment reporting did not detect errors on certain student data elements. Certain student records within the NSLDS were identified with inaccurate data elements. Criteria: The College is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS or Clearinghouse) that DOE considers high risk. Questioned Costs: Questioned costs could not be determined. Context: Five students were identified with inaccurate data elements reported out of a total of 40 students tested. Cause: The College?s internal control over compliance did not detect and correct the errors. The preparer incorrectly input the student's status into NSLDS resulting in inaccuracies in significant Campus-Level and Program-Level enrollment data elements that DOE considers high risk. Effect: The College incorrectly reported certain Campus-Level and Program-Level records in NSLDS which is information that DOE considers high risk and the College?s internal controls over compliance did not detect and correct the errors. Recommendation: We recommend management review policies and procedures surrounding enrollment reporting submissions to ensure the accuracy of data elements reported to DOE. A review performed by an appropriate individual separate from the preparer prior to the submission of the enrollment reports to NSLDS may improve the accuracy of enrollment reporting. Management's Response: In previous submission of these students' graduation status, errors in the Alverno dataset resulted in accurate transmissions to the Clearinghouse in some cases. Since that time, we have improved our review process. Our current process involves a collaboration between the Registrar and Senior Data Specialist on the Institutional Research team within our Assessment and Outreach Center to ensure that the number of graduating records matches in all reporting processes. This double review provides another opportunity to find and correct enrollment errors before submitting the files to the Clearinghouse. Additionally, the Senior Data Specialist carefully reviews all errors returned by the Clearinghouse and makes corrections to the records as needed to ensure that completions are correctly applied. Finally, campus wide processes to verify enrollment at census and creation of standardized calendar dates have been implemented to reduce the opportunities for data error.
Show full finding ▾Hide full finding ▴2022-002 Agency: U.S. Department of Education Assistance Listing Number(s): 84.007, 84.268, 84.033, 84.038, 84.063, and 84.379 Program: Student Financial Assistance Programs Cluster Condition: Management's review of the enrollment reporting did not detect errors on certain student data elements. Certain student records within the NSLDS were identified with inaccurate data elements. Criteria: The College is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS or Clearinghouse) that DOE considers high risk. Questioned Costs: Questioned costs could not be determined. Context: Five students were identified with inaccurate data elements reported out of a total of 40 students tested. Cause: The College?s internal control over compliance did not detect and correct the errors. The preparer incorrectly input the student's status into NSLDS resulting in inaccuracies in significant Campus-Level and Program-Level enrollment data elements that DOE considers high risk. Effect: The College incorrectly reported certain Campus-Level and Program-Level records in NSLDS which is information that DOE considers high risk and the College?s internal controls over compliance did not detect and correct the errors. Recommendation: We recommend management review policies and procedures surrounding enrollment reporting submissions to ensure the accuracy of data elements reported to DOE. A review performed by an appropriate individual separate from the preparer prior to the submission of the enrollment reports to NSLDS may improve the accuracy of enrollment reporting. Management's Response: In previous submission of these students' graduation status, errors in the Alverno dataset resulted in accurate transmissions to the Clearinghouse in some cases. Since that time, we have improved our review process. Our current process involves a collaboration between the Registrar and Senior Data Specialist on the Institutional Research team within our Assessment and Outreach Center to ensure that the number of graduating records matches in all reporting processes. This double review provides another opportunity to find and correct enrollment errors before submitting the files to the Clearinghouse. Additionally, the Senior Data Specialist carefully reviews all errors returned by the Clearinghouse and makes corrections to the records as needed to ensure that completions are correctly applied. Finally, campus wide processes to verify enrollment at census and creation of standardized calendar dates have been implemented to reduce the opportunities for data error.
Finding 2022-002 Condition Management's review of the enrollment reporting did not detect errors on certain student data elements. Certain student records within the NSLDS were identified with inaccurate data elements. Corrective Action Plan Corrective Action Planned: In the submission of these students' graduation status, errors in the Alverno dataset resulted in inaccurate transmissions to the Clearinghouse in some cases. Since that time, we have improved our review process. Our current process involves a collaboration between the Registrar and Senior Data Specialist on the Institutional Research team within our Assessment and Outreach Center to ensure that the number of graduating records matches in all reporting processes. This double review provides another opportunity to find and correct enrollment errors before submitting the files to the Clearinghouse. Additionally, the Senior Data Specialist carefully reviews all errors returned by the Clearinghouse and makes corrections to the records as needed to ensure that completions are correctly applied. Finally, campus wide processes to verify enrollment at census and create standardized calendar dates have been implemented to reduce the opportunities for data error. Name(s) of Contact Person(s) Responsible for Corrective Action: Denise Sanders, Senior Data Specialist, Assessment and Outreach Center Anticipated Completion Date: The verification and timeline for submitting graduation records took effect in January 2021. College wide verification of census was implemented August 2022, alongside the first phase of standardization of calendar dates.
FAC accepted this audit on March 7, 2022 — management decision was due September 7, 2022.
FAC accepted this audit on March 22, 2021 — management decision was due September 22, 2021.
FAC accepted this audit on February 5, 2020 — management decision was due August 5, 2020.
FAC accepted this audit on January 15, 2019 — management decision was due July 15, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 4, 2018 — management decision was due July 4, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 7, 2016 — management decision was due June 7, 2017.
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