Open Recommendations | Oversight.gov

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01/16/2026

Pension Benefit Guaranty Corporation OIG

Fiscal Year 2025 Financial Statement Audit Management Letter Report

Type:

Audit

View Report

01/16/2026

Department of Education OIG

Quality of Data Reported through the Department’s Integrated Postsecondary Education Data System Surveys by Southern New Hampshire University

Type:

Inspection / Evaluation

View Report

1.1

We recommend that the Chief Operating Officer for Federal Student Aid (FSA), in conjunction with the Commissioner for NCES, require SNHU to update its existing policies and procedures for identifying full-time undergraduate students who were seeking their first postsecondary certificate or degree for the IPEDS SFA survey to ensure student cohorts are identified consistent with the Keyholder Handbook and survey instructions.

1.2

We also recommend that the Chief Operating Officer for FSA consider taking appropriate action pursuant to subpart G of 34 C.F.R. 668 because the school reported inaccurate and incorrect information to IPEDS through the SFA survey for the 2021–2022 reporting period.

2.1

We recommend that the Chief Operating Officer for FSA, in conjunction with the Commissioner for NCES, require SNHU to update its policies and procedures for collecting, verifying, and reporting accurate data for the Graduation Rates survey to align with current IPEDS reporting requirements and ensure accurate classification of first-time, full-time undergraduate students seeking their first postsecondary education degree or certificate.

2.2

We also recommend the Chief Operating Officer for FSA consider taking appropriate action pursuant to subpart G of 34 C.F.R. 668 because the school reported inaccurate and incorrect information to IPEDS through the Graduation Rates survey for the 2021–2022 reporting period.

3.1

We recommend that the Chief Operating Officer for FSA, in conjunction with the Commissioner for NCES, require SNHU to update its existing policies and procedures to ensure that the cost of attendance data reported for the IPEDS Institutional Characteristics survey are accurate and supported by source documentation.

01/16/2026

National Aeronautics and Space Administration OIG

Audit of NASA’s Fiscal Year 2025 Financial Statements

Type:

Audit

View Report

Ensure that financial reporting control activities require documentation to evidence management’s analysis of accounting updates, planned changes and rationale for such changes, and management’s review and approval of any planned accounting updates.

Perform ongoing monitoring of anticipated accounting changes and communicate potential updates to relevant stakeholders.

Sensitive

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