Audit 21940

FY End
2022-06-30
Total Expended
$42.72M
Findings
6
Programs
6
Organization: Marymount University (VA)
Year: 2022 Accepted: 2023-03-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
22687 2022-003 Significant Deficiency Yes N
22688 2022-004 Significant Deficiency Yes N
22689 2022-005 Significant Deficiency Yes N
599129 2022-003 Significant Deficiency Yes N
599130 2022-004 Significant Deficiency Yes N
599131 2022-005 Significant Deficiency Yes N

Programs

Contacts

Name Title Type
FPZ9KW2KCUF7 Robin Whitfield Auditee
7035266941 John Hash Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of theUniversity and is presented using the accrual basis of accounting. The information in this schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR)Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards. Therefore, some amounts presented in this schedule may differ from amounts presented in, o rused in the preparation of, the consolidated financial statements. Expenditures for federal student financial aid programs are recognized as incurred and include the federal share of students FSEOG program grants and FWS program earnings, certain other federalfinancial aid for students, and administrative cost allowances, where applicable. Federal Pell grants aswell as Direct Loans are recognized as agency transactions and are not recorded as expenditures in thefinancial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Criteria: Institutions are required to reconcile all Direct Loan (DL) disbursements and submit required records to the Department of Education through the Common Origination and Disbursement (COD) system. Each month, the COD provides institutions with a School Account Statement (SAS) data file which consists of a Cash Summary, Cash Detail, and (optional at the request of the school) Loan Detail records. The school is required to reconcile these files monthly to the institution?s financial records (?DL reconciliations?). Condition: We requested DL reconciliations for the months of September 2021 and February 2022. Cause: The University could not provide completed DL reconciliations for these months.
Criteria: A school must have a procedure for determining whether a Title IV aid recipient who began attendance during a period completed the period or should be treated as a withdrawal. If a student who began attendance and has not officially withdrawn fails to earn a passing grade in at least one course offered over an entire period, the school must assume, for Title IV purposes, that the student has unofficially withdrawn, unless the institution can document that the student completed the period. In the absence of evidence of a last day of attendance, a school must consider a student who failed to earn a passing grade in all classes to be an unofficial withdrawal. Condition: Based on professional judgement, we selected six students who received all failing grades for testing and all students had documentation of last date of attendance at an academically related activity. Three of the six student?s documented last date of attendance at an academically related activity was before the 60% point of the payment period, for which a refund would possibly be required if the student did not attend any class through the end of the period. Cause: The University has a grading policy that includes an F, failure to meet standards, and FA, failure primarily due to poor or non-attendance. Instructors enter a last date of attendance if the student failed to attend class; however, there is no written policy to rely which instructors are required to enter a last date of attendance.
Criteria: If an institution is not required to take attendance, the institution may use as the withdraw date, the date that the student began the withdrawal process as prescribed by the institution. Condition: Based on professional judgement, we selected six students for withdraw testing and five of the six students required a refund based on documented correspondence. Three of the five had incorrect R2T4 calculations. Cause: The first student?s institutional charges were incorrect on the R2T4 calculation. The second student?s direct loans were entered as aid that could have been disbursed, but there was not a promissory note signed by the student. A withdrawal date was used for the third student, however, the student never attended during the semester.
Criteria: Institutions are required to reconcile all Direct Loan (DL) disbursements and submit required records to the Department of Education through the Common Origination and Disbursement (COD) system. Each month, the COD provides institutions with a School Account Statement (SAS) data file which consists of a Cash Summary, Cash Detail, and (optional at the request of the school) Loan Detail records. The school is required to reconcile these files monthly to the institution?s financial records (?DL reconciliations?). Condition: We requested DL reconciliations for the months of September 2021 and February 2022. Cause: The University could not provide completed DL reconciliations for these months.
Criteria: A school must have a procedure for determining whether a Title IV aid recipient who began attendance during a period completed the period or should be treated as a withdrawal. If a student who began attendance and has not officially withdrawn fails to earn a passing grade in at least one course offered over an entire period, the school must assume, for Title IV purposes, that the student has unofficially withdrawn, unless the institution can document that the student completed the period. In the absence of evidence of a last day of attendance, a school must consider a student who failed to earn a passing grade in all classes to be an unofficial withdrawal. Condition: Based on professional judgement, we selected six students who received all failing grades for testing and all students had documentation of last date of attendance at an academically related activity. Three of the six student?s documented last date of attendance at an academically related activity was before the 60% point of the payment period, for which a refund would possibly be required if the student did not attend any class through the end of the period. Cause: The University has a grading policy that includes an F, failure to meet standards, and FA, failure primarily due to poor or non-attendance. Instructors enter a last date of attendance if the student failed to attend class; however, there is no written policy to rely which instructors are required to enter a last date of attendance.
Criteria: If an institution is not required to take attendance, the institution may use as the withdraw date, the date that the student began the withdrawal process as prescribed by the institution. Condition: Based on professional judgement, we selected six students for withdraw testing and five of the six students required a refund based on documented correspondence. Three of the five had incorrect R2T4 calculations. Cause: The first student?s institutional charges were incorrect on the R2T4 calculation. The second student?s direct loans were entered as aid that could have been disbursed, but there was not a promissory note signed by the student. A withdrawal date was used for the third student, however, the student never attended during the semester.