{"id":10383,"date":"2023-10-13T16:07:51","date_gmt":"2023-10-13T20:07:51","guid":{"rendered":"https:\/\/help.studentclearinghouse.org\/compliancecentral\/?post_type=ht_kb&p=10383"},"modified":"2026-10-22T11:33:30","modified_gmt":"2026-10-22T15:33:30","slug":"audit-guide","status":"publish","type":"ht_kb","link":"https:\/\/help.studentclearinghouse.org\/compliancecentral\/knowledge-base\/audit-guide\/","title":{"rendered":"Audit Guide"},"content":{"rendered":"\n

Note:<\/strong> Download a PDF version of the Audit Guide<\/strong><\/a>.<\/p>\n\n\n\n

The National Student Clearinghouse\u2019s Audit Guide is designed to facilitate the audit process for schools using Clearinghouse services. It helps auditors understand how your institution uses Clearinghouse services to complete its timely enrollment status and compliance reporting to the National Student Loan Data System (NSLDS) and student loan community.<\/p>\n\n\n\n

The Clearinghouse systems enable institutions to report their information to a trusted source who, in turn, reports the enrollment for compliance-related purposes on your behalf. The Clearinghouse acts as your agent in accordance with federal regulations. This guide is intended to supplement the audit guides provided by the Department of Education (ED) and the OMB Circular A-133 Compliance Supplement, as it relates to enrollment reporting. (Visit studentclearinghouse.org\/about<\/a> for information on the Clearinghouse, including who we are and what we do.)<\/p>\n\n\n\n

This Audit Guide takes the auditor through Clearinghouse data flows, scheduling, suggested audit procedures, and helpful hints to use while performing your institution\u2019s annual compliance audit or Department of Education Program Review.<\/p>\n\n\n\n

Note:<\/strong> Download our most recent annual audit report<\/strong><\/a>.<\/strong><\/p>\n\n\n\n

Information:<\/strong> This document is intended to supplement and clarify procedures during an audit, specific to enrollment status change information. It is not intended to override any academic or institutional policies nor any federal laws or regulations.<\/p>\n\n\n\n

Viewing Students Records in NSLDS<\/h2>\n\n\n\n

Important:<\/strong> Prior to reviewing a student\u2019s certified enrollment data on the NSLDS site, schools must change the Record Type filter option from the default setting of Active Only<\/em> to Active and Inactive<\/strong><\/em> and then select \u201cApply\u201d on the Aid Recipient tab\u2019s Campus Enrollment Details or Program Enrollment Details screen for the student.<\/p>\n\n\n\n

The default Active Only setting displays only an abridged view of the student\u2019s enrollment history. The default setting does not always include all certified data accepted by the NSLDS for compliance; especially students with more enrollment history or enrollment status changes.  Relying on the Active Only display can result in incorrect conclusions during audit testing (potential findings) because the default view displays a condensed version of the student\u2019s enrollment history.<\/p>\n\n\n\n

Schools should first select Active and Inactive<\/em><\/strong> and click \u201cApply\u201d to display the comprehensive view of all records accepted by NSLDS. This view includes the earliest certified record. Auditors should use the earliest accepted record to evaluate the timeliness of enrollment status change reporting to NSLDS, not the most recent one.<\/p>\n\n\n\n

Additionally, on the Campus Enrollment Details and Program Enrollment Details screens, the Certification Method column displays the method used to certify the record in NSLDS. Records displaying \u201cSchool Batch\u201d refer to enrollment reporting received via the Clearinghouse data flow to NSLDS.<\/p>\n\n\n\n

\"Campus<\/figure>\n\n\n\n

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Understanding Your Clearinghouse Transmission Schedule<\/h2>\n\n\n\n

Your institution\u2019s Enrollment Reporting transmission schedule is the framework used to complete your timely compliance reporting. It also sets reporting expectations for the various departments within your institution, the Clearinghouse, and the student loan community, including the Department of Education\u2019s NSLDS.<\/p>\n\n\n\n

Because each institution has different needs, the transmission schedule for each Clearinghouse participating institution is different. Typically, the transmission schedule comprises at least 12 transmissions per academic year. The recommended reporting frequency enables your institution to communicate enrollment status changes in a timely manner.<\/p>\n\n\n\n