FAC Explorer

Audit 2293

FY End
2023-06-30
Total Expended
$28.87M
Findings
12
Programs
5
Organization: Husson University (ME)
Year: 2023 Accepted: 2023-11-05
Auditor: Berry Dunn McNeil & Parker LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1223 2023-002 Significant Deficiency - N
1224 2023-002 Significant Deficiency - N
1225 2023-002 Significant Deficiency - N
1226 2023-002 Significant Deficiency - N
1227 2023-002 Significant Deficiency - N
1228 2023-001 Significant Deficiency - N
577665 2023-002 Significant Deficiency - N
577666 2023-002 Significant Deficiency - N
577667 2023-002 Significant Deficiency - N
577668 2023-002 Significant Deficiency - N
577669 2023-002 Significant Deficiency - N
577670 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $23.91M Yes 2
84.063 Federal Pell Grant Program $4.28M Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $373,116 Yes 1
84.033 Federal Work-Study Program $282,903 Yes 1
93.264 Nurse Faculty Loan Program (nflp) $19,135 Yes 1

Contacts

Name Title Type
LNGUZA1LBEN9 Thomas Welch Auditee
2079921953 Emily Parker Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Indirect costs allowable by each grant is determined by the grantor, and agreed to by the University. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Husson University (the University) under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the University.
Title: Loan Program Balances Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Indirect costs allowable by each grant is determined by the grantor, and agreed to by the University. The federal student loan programs listed subsequently are administered directly by the University, and balances and transactions relating to these programs are included in the University's financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2023 consists of: See the Notes to the SEFA for chart/table

Finding Details

Finding 2023-002
Finding 2023-002 Programs Affected U.S. Department of Education – Student Financial Assistance Cluster – Award Year July 1, 2022 – June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states that the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period or period of enrollment and the number of calendar days completed in that period. Condition While testing return of Title IV funds, a nonstatistical sample of 6 students was tested for proper return calculations. During the testing, we noted the calculation for the 2022 fall semester return of funds was based on an incorrect number of days due to the inclusion of the academic break surrounding the Thanksgiving holiday. From the total population of students that had a return of Title IV funds, 25 students who withdrew were impacted, resulting in additional funds needing to be returned to the Department of Education. This prompted the University to review the 2023 spring semester return of funds as well, which caused seven more students who withdrew to be impacted, resulting in additional funds needing to be returned to the Department of Education. Cause The calculation of total days was miscalculated causing the percentage earned and unearned by Title IV students that withdrew. Questioned Costs $5,875; $5,743 for the fall semester and $132 for the spring semester. Effect Students withdrawing had improper calculations of aid earned and unearned due to the miscalculated total number of days. Fall semester had 25 students and spring semester had 7 students that needed to have the return of Title IV funds calculation re-performed. All 32 students required more funds to be returned to the Department of Education. The University returned the funds using institutional funds. Recommendation BerryDunn recommends the return of Title IV funds worksheet include a documented review process around parameters for academic breaks included in a semester. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-002
Finding 2023-002 Programs Affected U.S. Department of Education – Student Financial Assistance Cluster – Award Year July 1, 2022 – June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states that the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period or period of enrollment and the number of calendar days completed in that period. Condition While testing return of Title IV funds, a nonstatistical sample of 6 students was tested for proper return calculations. During the testing, we noted the calculation for the 2022 fall semester return of funds was based on an incorrect number of days due to the inclusion of the academic break surrounding the Thanksgiving holiday. From the total population of students that had a return of Title IV funds, 25 students who withdrew were impacted, resulting in additional funds needing to be returned to the Department of Education. This prompted the University to review the 2023 spring semester return of funds as well, which caused seven more students who withdrew to be impacted, resulting in additional funds needing to be returned to the Department of Education. Cause The calculation of total days was miscalculated causing the percentage earned and unearned by Title IV students that withdrew. Questioned Costs $5,875; $5,743 for the fall semester and $132 for the spring semester. Effect Students withdrawing had improper calculations of aid earned and unearned due to the miscalculated total number of days. Fall semester had 25 students and spring semester had 7 students that needed to have the return of Title IV funds calculation re-performed. All 32 students required more funds to be returned to the Department of Education. The University returned the funds using institutional funds. Recommendation BerryDunn recommends the return of Title IV funds worksheet include a documented review process around parameters for academic breaks included in a semester. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-002
Finding 2023-002 Programs Affected U.S. Department of Education – Student Financial Assistance Cluster – Award Year July 1, 2022 – June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states that the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period or period of enrollment and the number of calendar days completed in that period. Condition While testing return of Title IV funds, a nonstatistical sample of 6 students was tested for proper return calculations. During the testing, we noted the calculation for the 2022 fall semester return of funds was based on an incorrect number of days due to the inclusion of the academic break surrounding the Thanksgiving holiday. From the total population of students that had a return of Title IV funds, 25 students who withdrew were impacted, resulting in additional funds needing to be returned to the Department of Education. This prompted the University to review the 2023 spring semester return of funds as well, which caused seven more students who withdrew to be impacted, resulting in additional funds needing to be returned to the Department of Education. Cause The calculation of total days was miscalculated causing the percentage earned and unearned by Title IV students that withdrew. Questioned Costs $5,875; $5,743 for the fall semester and $132 for the spring semester. Effect Students withdrawing had improper calculations of aid earned and unearned due to the miscalculated total number of days. Fall semester had 25 students and spring semester had 7 students that needed to have the return of Title IV funds calculation re-performed. All 32 students required more funds to be returned to the Department of Education. The University returned the funds using institutional funds. Recommendation BerryDunn recommends the return of Title IV funds worksheet include a documented review process around parameters for academic breaks included in a semester. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-002
Finding 2023-002 Programs Affected U.S. Department of Education – Student Financial Assistance Cluster – Award Year July 1, 2022 – June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states that the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period or period of enrollment and the number of calendar days completed in that period. Condition While testing return of Title IV funds, a nonstatistical sample of 6 students was tested for proper return calculations. During the testing, we noted the calculation for the 2022 fall semester return of funds was based on an incorrect number of days due to the inclusion of the academic break surrounding the Thanksgiving holiday. From the total population of students that had a return of Title IV funds, 25 students who withdrew were impacted, resulting in additional funds needing to be returned to the Department of Education. This prompted the University to review the 2023 spring semester return of funds as well, which caused seven more students who withdrew to be impacted, resulting in additional funds needing to be returned to the Department of Education. Cause The calculation of total days was miscalculated causing the percentage earned and unearned by Title IV students that withdrew. Questioned Costs $5,875; $5,743 for the fall semester and $132 for the spring semester. Effect Students withdrawing had improper calculations of aid earned and unearned due to the miscalculated total number of days. Fall semester had 25 students and spring semester had 7 students that needed to have the return of Title IV funds calculation re-performed. All 32 students required more funds to be returned to the Department of Education. The University returned the funds using institutional funds. Recommendation BerryDunn recommends the return of Title IV funds worksheet include a documented review process around parameters for academic breaks included in a semester. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-002
Finding 2023-002 Programs Affected U.S. Department of Education – Student Financial Assistance Cluster – Award Year July 1, 2022 – June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states that the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period or period of enrollment and the number of calendar days completed in that period. Condition While testing return of Title IV funds, a nonstatistical sample of 6 students was tested for proper return calculations. During the testing, we noted the calculation for the 2022 fall semester return of funds was based on an incorrect number of days due to the inclusion of the academic break surrounding the Thanksgiving holiday. From the total population of students that had a return of Title IV funds, 25 students who withdrew were impacted, resulting in additional funds needing to be returned to the Department of Education. This prompted the University to review the 2023 spring semester return of funds as well, which caused seven more students who withdrew to be impacted, resulting in additional funds needing to be returned to the Department of Education. Cause The calculation of total days was miscalculated causing the percentage earned and unearned by Title IV students that withdrew. Questioned Costs $5,875; $5,743 for the fall semester and $132 for the spring semester. Effect Students withdrawing had improper calculations of aid earned and unearned due to the miscalculated total number of days. Fall semester had 25 students and spring semester had 7 students that needed to have the return of Title IV funds calculation re-performed. All 32 students required more funds to be returned to the Department of Education. The University returned the funds using institutional funds. Recommendation BerryDunn recommends the return of Title IV funds worksheet include a documented review process around parameters for academic breaks included in a semester. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 Programs Affected Under the Student Financial Assistance Cluster – Award Year July 1, 2022 – June 30, 2023: AL 84.268 – U.S. Department of Education – Federal Direct Student Loans Criteria Per 34 Code of Federal Regulations (CFR) 668.165, the institution must notify the student in writing of the student’s right to cancel all or a portion of a loan and to have the loan proceeds returned to the holder, no later than 30 days after crediting the student’s account with the Federal Direct Student Loan. Condition Based on a nonstatistical sample of 25 selections from the Federal Direct Student Loan population, four of the selections did not receive a written notification of the right to cancel within the required timeframe. Cause The notification process is automated and there was a system error during a mass electronic email distribution notification. Questioned Costs None. Effect A population of students did not get notified of their right to cancel direct loans within 30 days. Identification as a Repeat Finding, if Applicable Not applicable. Recommendation BerryDunn recommends the reviewer manually check the student account correspondence log within the system following the email notifications to determine accuracy and completeness. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-002
Finding 2023-002 Programs Affected U.S. Department of Education – Student Financial Assistance Cluster – Award Year July 1, 2022 – June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states that the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period or period of enrollment and the number of calendar days completed in that period. Condition While testing return of Title IV funds, a nonstatistical sample of 6 students was tested for proper return calculations. During the testing, we noted the calculation for the 2022 fall semester return of funds was based on an incorrect number of days due to the inclusion of the academic break surrounding the Thanksgiving holiday. From the total population of students that had a return of Title IV funds, 25 students who withdrew were impacted, resulting in additional funds needing to be returned to the Department of Education. This prompted the University to review the 2023 spring semester return of funds as well, which caused seven more students who withdrew to be impacted, resulting in additional funds needing to be returned to the Department of Education. Cause The calculation of total days was miscalculated causing the percentage earned and unearned by Title IV students that withdrew. Questioned Costs $5,875; $5,743 for the fall semester and $132 for the spring semester. Effect Students withdrawing had improper calculations of aid earned and unearned due to the miscalculated total number of days. Fall semester had 25 students and spring semester had 7 students that needed to have the return of Title IV funds calculation re-performed. All 32 students required more funds to be returned to the Department of Education. The University returned the funds using institutional funds. Recommendation BerryDunn recommends the return of Title IV funds worksheet include a documented review process around parameters for academic breaks included in a semester. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-002
Finding 2023-002 Programs Affected U.S. Department of Education – Student Financial Assistance Cluster – Award Year July 1, 2022 – June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states that the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period or period of enrollment and the number of calendar days completed in that period. Condition While testing return of Title IV funds, a nonstatistical sample of 6 students was tested for proper return calculations. During the testing, we noted the calculation for the 2022 fall semester return of funds was based on an incorrect number of days due to the inclusion of the academic break surrounding the Thanksgiving holiday. From the total population of students that had a return of Title IV funds, 25 students who withdrew were impacted, resulting in additional funds needing to be returned to the Department of Education. This prompted the University to review the 2023 spring semester return of funds as well, which caused seven more students who withdrew to be impacted, resulting in additional funds needing to be returned to the Department of Education. Cause The calculation of total days was miscalculated causing the percentage earned and unearned by Title IV students that withdrew. Questioned Costs $5,875; $5,743 for the fall semester and $132 for the spring semester. Effect Students withdrawing had improper calculations of aid earned and unearned due to the miscalculated total number of days. Fall semester had 25 students and spring semester had 7 students that needed to have the return of Title IV funds calculation re-performed. All 32 students required more funds to be returned to the Department of Education. The University returned the funds using institutional funds. Recommendation BerryDunn recommends the return of Title IV funds worksheet include a documented review process around parameters for academic breaks included in a semester. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-002
Finding 2023-002 Programs Affected U.S. Department of Education – Student Financial Assistance Cluster – Award Year July 1, 2022 – June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states that the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period or period of enrollment and the number of calendar days completed in that period. Condition While testing return of Title IV funds, a nonstatistical sample of 6 students was tested for proper return calculations. During the testing, we noted the calculation for the 2022 fall semester return of funds was based on an incorrect number of days due to the inclusion of the academic break surrounding the Thanksgiving holiday. From the total population of students that had a return of Title IV funds, 25 students who withdrew were impacted, resulting in additional funds needing to be returned to the Department of Education. This prompted the University to review the 2023 spring semester return of funds as well, which caused seven more students who withdrew to be impacted, resulting in additional funds needing to be returned to the Department of Education. Cause The calculation of total days was miscalculated causing the percentage earned and unearned by Title IV students that withdrew. Questioned Costs $5,875; $5,743 for the fall semester and $132 for the spring semester. Effect Students withdrawing had improper calculations of aid earned and unearned due to the miscalculated total number of days. Fall semester had 25 students and spring semester had 7 students that needed to have the return of Title IV funds calculation re-performed. All 32 students required more funds to be returned to the Department of Education. The University returned the funds using institutional funds. Recommendation BerryDunn recommends the return of Title IV funds worksheet include a documented review process around parameters for academic breaks included in a semester. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-002
Finding 2023-002 Programs Affected U.S. Department of Education – Student Financial Assistance Cluster – Award Year July 1, 2022 – June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states that the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period or period of enrollment and the number of calendar days completed in that period. Condition While testing return of Title IV funds, a nonstatistical sample of 6 students was tested for proper return calculations. During the testing, we noted the calculation for the 2022 fall semester return of funds was based on an incorrect number of days due to the inclusion of the academic break surrounding the Thanksgiving holiday. From the total population of students that had a return of Title IV funds, 25 students who withdrew were impacted, resulting in additional funds needing to be returned to the Department of Education. This prompted the University to review the 2023 spring semester return of funds as well, which caused seven more students who withdrew to be impacted, resulting in additional funds needing to be returned to the Department of Education. Cause The calculation of total days was miscalculated causing the percentage earned and unearned by Title IV students that withdrew. Questioned Costs $5,875; $5,743 for the fall semester and $132 for the spring semester. Effect Students withdrawing had improper calculations of aid earned and unearned due to the miscalculated total number of days. Fall semester had 25 students and spring semester had 7 students that needed to have the return of Title IV funds calculation re-performed. All 32 students required more funds to be returned to the Department of Education. The University returned the funds using institutional funds. Recommendation BerryDunn recommends the return of Title IV funds worksheet include a documented review process around parameters for academic breaks included in a semester. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-002
Finding 2023-002 Programs Affected U.S. Department of Education – Student Financial Assistance Cluster – Award Year July 1, 2022 – June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states that the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period or period of enrollment and the number of calendar days completed in that period. Condition While testing return of Title IV funds, a nonstatistical sample of 6 students was tested for proper return calculations. During the testing, we noted the calculation for the 2022 fall semester return of funds was based on an incorrect number of days due to the inclusion of the academic break surrounding the Thanksgiving holiday. From the total population of students that had a return of Title IV funds, 25 students who withdrew were impacted, resulting in additional funds needing to be returned to the Department of Education. This prompted the University to review the 2023 spring semester return of funds as well, which caused seven more students who withdrew to be impacted, resulting in additional funds needing to be returned to the Department of Education. Cause The calculation of total days was miscalculated causing the percentage earned and unearned by Title IV students that withdrew. Questioned Costs $5,875; $5,743 for the fall semester and $132 for the spring semester. Effect Students withdrawing had improper calculations of aid earned and unearned due to the miscalculated total number of days. Fall semester had 25 students and spring semester had 7 students that needed to have the return of Title IV funds calculation re-performed. All 32 students required more funds to be returned to the Department of Education. The University returned the funds using institutional funds. Recommendation BerryDunn recommends the return of Title IV funds worksheet include a documented review process around parameters for academic breaks included in a semester. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 Programs Affected Under the Student Financial Assistance Cluster – Award Year July 1, 2022 – June 30, 2023: AL 84.268 – U.S. Department of Education – Federal Direct Student Loans Criteria Per 34 Code of Federal Regulations (CFR) 668.165, the institution must notify the student in writing of the student’s right to cancel all or a portion of a loan and to have the loan proceeds returned to the holder, no later than 30 days after crediting the student’s account with the Federal Direct Student Loan. Condition Based on a nonstatistical sample of 25 selections from the Federal Direct Student Loan population, four of the selections did not receive a written notification of the right to cancel within the required timeframe. Cause The notification process is automated and there was a system error during a mass electronic email distribution notification. Questioned Costs None. Effect A population of students did not get notified of their right to cancel direct loans within 30 days. Identification as a Repeat Finding, if Applicable Not applicable. Recommendation BerryDunn recommends the reviewer manually check the student account correspondence log within the system following the email notifications to determine accuracy and completeness. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.