FAC Explorer

Audit 22556

FY End
2022-06-30
Total Expended
$186.50M
Findings
6
Programs
36
Organization: University of the Pacific (CA)
Year: 2022 Accepted: 2023-01-11
Auditor: Kpmg LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
24467 2022-001 Significant Deficiency Yes N
24468 2022-001 Significant Deficiency Yes N
24469 2022-001 Significant Deficiency Yes N
600909 2022-001 Significant Deficiency Yes N
600910 2022-001 Significant Deficiency Yes N
600911 2022-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $144.19M Yes 1
93.342 Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students $11.99M Yes 1
84.038 Federal Perkins Loan Program $11.70M Yes 1
84.063 Federal Pell Grant Program $6.36M Yes 0
84.425 Covid-19-Higher Education Emergency Relief Fund-Student Aid Portion $6.01M Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $1.46M Yes 0
16.575 Crime Victim Assistance $1.26M - 0
84.033 Federal Work-Study Program $693,488 Yes 0
93.914 Hiv Emergency Relief Project Grants $499,500 - 0
93.279 Drug Abuse and Addiction Research Programs $335,150 Yes 0
84.042 Trio_student Support Services $328,710 - 0
93.859 Pharmacology Physiology and Biological Chemistry $302,040 Yes 0
84.047 Trio_upward Bound $259,541 - 0
47.049 Mathematical and Physical Sciences $169,129 Yes 0
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $129,094 Yes 0
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $125,237 Yes 0
47.074 Biological Sciences $114,364 Yes 0
84.011 Migrant Education_state Grant Program $93,864 - 0
47.050 Geosciences $59,754 Yes 0
99.U02 Defense Health Agency $50,073 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $45,564 - 0
93.113 Environmental Health $43,767 Yes 0
84.367 Improving Teacher Quality State Grants $43,053 - 0
94.006 Americorps $41,588 - 0
93.059 Training in General, Pediatric, and Public Health Dentistry $36,357 Yes 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $28,690 - 0
84.425 Covid-19-Higher Education Emergency Relief Fund-Minority Serving Institutions $27,615 Yes 0
47.076 Education and Human Resources $19,381 Yes 0
43.U01 Space Telescope Science Institute $18,980 - 0
43.001 Science $17,801 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $13,847 - 0
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $13,732 Yes 0
93.121 Oral Diseases and Disorders Research $9,822 Yes 0
15.922 Native American Graves Protection and Repatriation Act $5,949 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $2,485 - 0
93.761 Evidence-Based Falls Prevention Programs Financed Solely by Prevention and Public Health Funds (pphf) $2,467 - 0

Contacts

Name Title Type
M2LKLDMLETD5 Betty Flores Auditee
2099467698 Spencer Endicott Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying Schedule of Expenditures of Federal awards (the Schedule) includes the federal grant activity of the University recorded on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. FEDERAL PERKINS LOAN PROGRAM (84.038) - Balances outstanding at the end of the audit period were 8,132,000. FEDERAL DIRECT STUDENT LOANS (84.268) - Balances outstanding at the end of the audit period were 144,186,387. HEALTH PROFESSIONS STUDENT LOANS, INCLUDING PRIMARY CARE LOANS/LOANS FOR DISADVANTAGED STUDENTS (93.342) - Balances outstanding at the end of the audit period were 9,470,000.
Title: Subrecipient Awards Accounting Policies: The accompanying Schedule of Expenditures of Federal awards (the Schedule) includes the federal grant activity of the University recorded on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Of the expenditures presented in the Schedule, the University provided $17,611 of federal awards to subrecipients.
Title: Student Financial Assistance Expenditures Accounting Policies: The accompanying Schedule of Expenditures of Federal awards (the Schedule) includes the federal grant activity of the University recorded on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Student financial assistance program expenditures include payments to students and each programs administrative allowance, and exclude amounts representing cost sharing or matching. The University did not claim for any administrative allowances in the current year.
Title: Indirect Cost Rates Accounting Policies: The accompanying Schedule of Expenditures of Federal awards (the Schedule) includes the federal grant activity of the University recorded on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The University has elected not to use the 10-percent de minimis direct cost rate allowed under the Uniform Guidance. Facilities and administrative costs allocated to awards for the year ended June 30, 2022, were based on predetermined fixed rates up to 62% of salary/wages negotiated with the Universitys cognizant federal agency, the Department of Health and Human Services (DHHS), and are included as a component of the expenditures in the Schedule.

Finding Details

Finding 2022-001
Criteria: Per 34 CFR Section 685.309, institutions with direct loan programs must complete and return to the National Student Loan Data System for Students (NSLDS) within 30 days the enrollment reporting roster file provided by NSLDS, unless the school expects to complete the next roster within 60 days, then they must return it within 60 days. The institution must update changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and then submit changes electronically to the NSLDS, for the purpose of providing complete and accurate data to lenders regarding enrollment status so they may properly determine when repayment of the loans should begin. Condition and Context: During our test work over 40 students that withdrew or graduated during the year, we identified 3 students in which the University did not accurately and timely report the enrollment status to NSLDS.
Finding 2022-001
Criteria: Per 34 CFR Section 685.309, institutions with direct loan programs must complete and return to the National Student Loan Data System for Students (NSLDS) within 30 days the enrollment reporting roster file provided by NSLDS, unless the school expects to complete the next roster within 60 days, then they must return it within 60 days. The institution must update changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and then submit changes electronically to the NSLDS, for the purpose of providing complete and accurate data to lenders regarding enrollment status so they may properly determine when repayment of the loans should begin. Condition and Context: During our test work over 40 students that withdrew or graduated during the year, we identified 3 students in which the University did not accurately and timely report the enrollment status to NSLDS.
Finding 2022-001
Criteria: Per 34 CFR Section 685.309, institutions with direct loan programs must complete and return to the National Student Loan Data System for Students (NSLDS) within 30 days the enrollment reporting roster file provided by NSLDS, unless the school expects to complete the next roster within 60 days, then they must return it within 60 days. The institution must update changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and then submit changes electronically to the NSLDS, for the purpose of providing complete and accurate data to lenders regarding enrollment status so they may properly determine when repayment of the loans should begin. Condition and Context: During our test work over 40 students that withdrew or graduated during the year, we identified 3 students in which the University did not accurately and timely report the enrollment status to NSLDS.
Finding 2022-001
Criteria: Per 34 CFR Section 685.309, institutions with direct loan programs must complete and return to the National Student Loan Data System for Students (NSLDS) within 30 days the enrollment reporting roster file provided by NSLDS, unless the school expects to complete the next roster within 60 days, then they must return it within 60 days. The institution must update changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and then submit changes electronically to the NSLDS, for the purpose of providing complete and accurate data to lenders regarding enrollment status so they may properly determine when repayment of the loans should begin. Condition and Context: During our test work over 40 students that withdrew or graduated during the year, we identified 3 students in which the University did not accurately and timely report the enrollment status to NSLDS.
Finding 2022-001
Criteria: Per 34 CFR Section 685.309, institutions with direct loan programs must complete and return to the National Student Loan Data System for Students (NSLDS) within 30 days the enrollment reporting roster file provided by NSLDS, unless the school expects to complete the next roster within 60 days, then they must return it within 60 days. The institution must update changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and then submit changes electronically to the NSLDS, for the purpose of providing complete and accurate data to lenders regarding enrollment status so they may properly determine when repayment of the loans should begin. Condition and Context: During our test work over 40 students that withdrew or graduated during the year, we identified 3 students in which the University did not accurately and timely report the enrollment status to NSLDS.
Finding 2022-001
Criteria: Per 34 CFR Section 685.309, institutions with direct loan programs must complete and return to the National Student Loan Data System for Students (NSLDS) within 30 days the enrollment reporting roster file provided by NSLDS, unless the school expects to complete the next roster within 60 days, then they must return it within 60 days. The institution must update changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and then submit changes electronically to the NSLDS, for the purpose of providing complete and accurate data to lenders regarding enrollment status so they may properly determine when repayment of the loans should begin. Condition and Context: During our test work over 40 students that withdrew or graduated during the year, we identified 3 students in which the University did not accurately and timely report the enrollment status to NSLDS.