LeTourneau University

Federal Pell Grant Program, Assistance Listing Number 84.063 and Federal Direct Student Loans, Assistance Listing Number 84.268 -U.S. Department of Education; Program Year 2024-2025 Criteria or specific requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition - The University’s processes and controls did not ensure accurate and timely student status reporting to the National Student Loan Data System (NSLDS). Questioned costs – None Context – Out of the population of 288 students with student attendance changes, a sample of 25 students was selected for testing. Our sampling method was not, and was not intended to be, statistically valid. There were 14 attributes tested for each student with at least one status change, which were as follows: Campus-Level records: 1. OPEID Number 2. Enrollment Effective Date 3. Enrollment Status 4. Certification Date Program-Level records: 5. OPEID 6. CIP Code 7. CIP Year 8. Credential Level 9. Published Program Length Measurement 10. Published Program Length 11. Program Begin Date 12. Program Enrollment Status 13. Program Enrollment Effective Date Other Records: 14. Student changed his or her permanent address The University reported the incorrect enrollment effective date for 22 students in the program level records, and the University recorded the incorrect enrollment status for 1 student in both the campus and program level records. Cause – The University did not have appropriate controls and processes in place to ensure status changes are reported accurately and timely. Effect or potential effect – The University did not report the status changes accurately and timely. Identification as a repeat finding, if applicable – 2024-002 Recommendation – The University should review internal controls surrounding reporting of student status changes to ensure compliance. Views of responsible officials and planned corrective actions – See accompanying corrective action plan

Federal Pell Grant Program, Assistance Listing Number 84.063 and Federal Direct Student Loans, Assistance Listing Number 84.268 - U.S. Department of Education Program Year 2023-2024 Criteria or specific requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Questioned costs – None Context – Out of the population of 245 students with student attendance changes, a sample of 25 students was selected for testing. Our sampling method was not, and was not intended to be, statistically valid. There were 14 attributes tested for each student with at least one status change, which were as follows: Campus-Level records: 1. OPEID Number 2. Enrollment Effective Date 3. Enrollment Status 4. Certification Date Program-Level records: 5. OPEID 6. CIP Code 7. CIP Year 8. Credential Level 9. Published Program Length Measurement 10. Published Program Length 11. Program Begin Date 12. Program Enrollment Status 13. Program Enrollment Effective Date Other Records: 14. Student changed his or her permanent address

The University did not report 3 student’s status changes timely, the University reported the incorrect enrollment effective date for 3 students in the campus level records, the University reported the incorrect enrollment effective date for 4 students in the program level records, and the University recorded the incorrect enrollment status for 2 students in both the campus and program level records. Cause – The University did not have appropriate controls and processes in place to ensure status changes are reported accurately and timely. Effect – The University did not report the status changes accurately and timely. Identification as a repeat finding, if applicable – N/A Recommendation – The University should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of responsible officials and planned corrective actions – LeTourneau is in the process of implementing a new student information system. As part of the implementation, all processes within the Registrar and Student Financial Services are being reviewed. These deficiencies will be addressed as part of that initiative.