Audit 24179

FY End
2022-06-30
Total Expended
$20.76M
Findings
8
Programs
13
Organization: Rivier University (NH)
Year: 2022 Accepted: 2022-12-14

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
25142 2022-004 Significant Deficiency Yes N
25143 2022-005 Significant Deficiency Yes N
25144 2022-005 Significant Deficiency Yes N
25145 2022-003 Significant Deficiency - I
601584 2022-004 Significant Deficiency Yes N
601585 2022-005 Significant Deficiency Yes N
601586 2022-005 Significant Deficiency Yes N
601587 2022-003 Significant Deficiency - I

Contacts

Name Title Type
D6XNSNYVF2H1 Steven Perrotta Auditee
6038978215 Mark Laprade 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 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 not elected to use the 10% de minimis indirect cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Rivier University (the University) for the year ended June 30, 2022. The information in this Schedule is presented in accordance with 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 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: Federal Perkins Loan Program 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 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 not elected to use the 10% de minimis indirect cost rate. The following sets forth certain balances and activities in fiscal year 2022 related to the Federal Perkins Loan Program consisted of the following: Perkins cash balance at June 30, 2022 $45,216, Perkins loans receivable at June 30, 2021 as presented on the Schedule $200,407, Perkins loans collected $40,203, Perkins loans receivable at June 30, 2022 $160,204.
Title: Federal Direct Student Loans 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 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 not elected to use the 10% de minimis indirect cost rate. During the year ended June 30 2022, the University processed the following new loans under the Federal Direct Student Loan Program. The loans were made directly through the United States Department of Education. Federal Subsidized Loans $3,125,208, Federal Unsubsidized Loans $8,920,041, Federal Parents Loans $2,779,363, Total Federal Direct Student Loans $14,824,612.
Title: Nursing Faculty Loan Program 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 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 not elected to use the 10% de minimis indirect cost rate. The following sets forth activity in fiscal year 2022 related to the Nursing Faculty Loan Program: Nursing Faculty loans at June 30, 2021 as presented on the Schedule $49,171; Nursing Faculty loans disbursed $73,000; Nursing Faculty loans at June 30, 2022 $122,171.

Finding Details

Finding Number:2022-004 Information on the Federal Program:Federal Agency: ED Program Name: Student Financial Assistance Cluster AL: 84.268 - Federal Direct Student Loans Federal Award Identification Number: N/A Federal Award Year: Year Ended June 30, 2022 Specific Requirement: Required by 34 CFR 668.165, an institution must notify the student, or parent, in writing of (1) the date and amount of disbursement; (2) the student?s right, or parent?s right, to cancel all or a portion of that loan; and (3) the procedure and time by which the student or parent must notify the institution that he or she wishes to cancel the loan. When funds are disbursed by electronic fund transfer and an institution does not implement an affirmative confirmation process, an institution must notify a student no earlier than 30 days before, but no later than 7 days after, crediting the student?s account of their right to cancel all or part of the loan within 30 days. Condition Found: During our audit, we noted the University did not send disbursement notification letters informing the student, or their parent, of their right to cancel all or a portion of their loan for approximately 200 Federal Direct Student Loans awarded during the Summer 2021 semester out of a total of approximately 2,500 direct loans disbursed during 2022 Context: Based on our sample, which was determined using a non-statistically based methodology, 1 of the 27 students tested who were disbursed Federal Direct Student Loans did not receive the disbursement notification letters informing the student, or their parent, of their right to cancel all or a portion of the their loan within the required timeframe. Based on our discussion with management, the disbursement notification letters were not sent for any Federal Direct Student Loan awarded during the Summer 2021 semester. Questioned Costs: None. Cause and Effect: Due to turnover in Student Financial Services Department, the disbursement notifications for the Summer 2021 semester were not sent to the students or their parents. As a result, students may not have been aware of their right to cancel their loan or the procedures and time by which the loan may be canceled. Identification as a Repeat Finding, if Applicable: A repeat of prior year finding 2021-001 Recommendation: We recommend the University implement a control procedure to ensure disbursement notification letters are sent to every student who received direct loan disbursement, within 7 days, to be in compliance with the requirement described above. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan.
Finding Number: 2022-005 Information on the Federal Program: Federal Agency: ED Program Name: Student Financial Assistance Cluster AL: 84.063 - Federal Pell Grant Program 84.268 - Federal Direct Student Loans Federal Award Identification Number: N/A Federal Award Year: Year Ended June 30, 2022 Specific Requirement: Under the Pell Grant and Direct Loan programs, an institution must notify NSLDS within 30 days after the date that the institution discovers that a Direct loan was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended (PELL, 34 CFR section 690.83(b)(2), and Direct Loans, 34 CFR section 685.309). Conditions Found: Based on our sample, which was determined using a non-statistically based methodology, two of the 25 students tested were not reported to the NSDLS within the required timeframe. Context: The two students who were not reported timely informed the Student Financial Aid department during the Fall 2021 and Spring 2022 semesters that they would not be returning to the University for the Spring 2022 and Fall 2022 semester, respectively. It is our understanding the University?s process for all students who submit a withdrawal request to be effective for a specific date is to report them as withdrawn as of the specified effective date and not as of the last day of enrollment when the University is aware the student will not be returning. As a result of further inquiry and testing, we noted that there were a total of 52 students that withdrew during the months of November, April and May. Questioned Costs: None. Cause and Effect: Currently, the University has a process that when a student informs the University at the end of a semester they will be withdrawing from the University, the University will wait until the start of the next semester to confirm the student did not enroll in the upcoming semester. By doing so, the University would report students to the NSLDS outside of the 60-day requirement. The effect of the noted condition results in an inaccurate last date of attendance reported to NSLDS which is used to determine the date a student is to be placed into repayment status and begin making payments on student loans. Identification as a Repeat Finding, if Applicable: A repeat of prior year finding 2021-003 and 2020-001 Recommendation: We recommend the University review the system generated report to verify all students are included in addition to implementing a quality control review process to be completed monthly to ensure all student changes are reviewed in a timely manner to ensure compliance with the 60-day requirement. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan.
Finding Number: 2022-005 Information on the Federal Program: Federal Agency: ED Program Name: Student Financial Assistance Cluster AL: 84.063 - Federal Pell Grant Program 84.268 - Federal Direct Student Loans Federal Award Identification Number: N/A Federal Award Year: Year Ended June 30, 2022 Specific Requirement: Under the Pell Grant and Direct Loan programs, an institution must notify NSLDS within 30 days after the date that the institution discovers that a Direct loan was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended (PELL, 34 CFR section 690.83(b)(2), and Direct Loans, 34 CFR section 685.309). Conditions Found: Based on our sample, which was determined using a non-statistically based methodology, two of the 25 students tested were not reported to the NSDLS within the required timeframe. Context: The two students who were not reported timely informed the Student Financial Aid department during the Fall 2021 and Spring 2022 semesters that they would not be returning to the University for the Spring 2022 and Fall 2022 semester, respectively. It is our understanding the University?s process for all students who submit a withdrawal request to be effective for a specific date is to report them as withdrawn as of the specified effective date and not as of the last day of enrollment when the University is aware the student will not be returning. As a result of further inquiry and testing, we noted that there were a total of 52 students that withdrew during the months of November, April and May. Questioned Costs: None. Cause and Effect: Currently, the University has a process that when a student informs the University at the end of a semester they will be withdrawing from the University, the University will wait until the start of the next semester to confirm the student did not enroll in the upcoming semester. By doing so, the University would report students to the NSLDS outside of the 60-day requirement. The effect of the noted condition results in an inaccurate last date of attendance reported to NSLDS which is used to determine the date a student is to be placed into repayment status and begin making payments on student loans. Identification as a Repeat Finding, if Applicable: A repeat of prior year finding 2021-003 and 2020-001 Recommendation: We recommend the University review the system generated report to verify all students are included in addition to implementing a quality control review process to be completed monthly to ensure all student changes are reviewed in a timely manner to ensure compliance with the 60-day requirement. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan.
Finding Number:2022-003 Information on the Federal Program: Federal Agency: United States Department of Education (ED) Program Name: COVID-19 ? Education Stabilization Funds (Part B) AL: 84.425 Federal Award Identification Number: N/A Federal Award Year: Year Ended June 30, 2022 Specific Requirement: Required by 2 CFR, Part 200 for federally funded programs, when an institution enters into a covered transaction with an entity or individual, the institution must verify that the vendor is not suspended or debarred or otherwise excluded from participating in federal programs. Generally, a covered transaction is a transaction expected to equal or exceed $25,000 and be funded with federal dollars. This verification may be accomplished by checking the System for Award Management (SAM), or by adding a clause or condition to the covered transaction. Condition Found: During our audit, we noted that management did not review the SAM for vendors and employees meeting the covered transaction threshold as is defined in their year-end close checklist. Context: We noted there were 3 vendors exceeding $25,000 funded by the program. Based on our testing, none of the vendors exceeding the $25,000 limit were included in the SAM and received payments funded by the University?s major programs. Questioned Costs: None. Cause and Effect: The University was aware of the requirement to verify vendors and employees and they have a process established as part of their year-end close, but the review was not completed. Since this process was not performed, there is a greater risk of vendors and employees that are included on the SAM being disbursed funds through federal funds Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the University follow established procedures for comparing vendors and employees against the SAM and maintain documentation that the comparison has been performed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan.
Finding Number:2022-004 Information on the Federal Program:Federal Agency: ED Program Name: Student Financial Assistance Cluster AL: 84.268 - Federal Direct Student Loans Federal Award Identification Number: N/A Federal Award Year: Year Ended June 30, 2022 Specific Requirement: Required by 34 CFR 668.165, an institution must notify the student, or parent, in writing of (1) the date and amount of disbursement; (2) the student?s right, or parent?s right, to cancel all or a portion of that loan; and (3) the procedure and time by which the student or parent must notify the institution that he or she wishes to cancel the loan. When funds are disbursed by electronic fund transfer and an institution does not implement an affirmative confirmation process, an institution must notify a student no earlier than 30 days before, but no later than 7 days after, crediting the student?s account of their right to cancel all or part of the loan within 30 days. Condition Found: During our audit, we noted the University did not send disbursement notification letters informing the student, or their parent, of their right to cancel all or a portion of their loan for approximately 200 Federal Direct Student Loans awarded during the Summer 2021 semester out of a total of approximately 2,500 direct loans disbursed during 2022 Context: Based on our sample, which was determined using a non-statistically based methodology, 1 of the 27 students tested who were disbursed Federal Direct Student Loans did not receive the disbursement notification letters informing the student, or their parent, of their right to cancel all or a portion of the their loan within the required timeframe. Based on our discussion with management, the disbursement notification letters were not sent for any Federal Direct Student Loan awarded during the Summer 2021 semester. Questioned Costs: None. Cause and Effect: Due to turnover in Student Financial Services Department, the disbursement notifications for the Summer 2021 semester were not sent to the students or their parents. As a result, students may not have been aware of their right to cancel their loan or the procedures and time by which the loan may be canceled. Identification as a Repeat Finding, if Applicable: A repeat of prior year finding 2021-001 Recommendation: We recommend the University implement a control procedure to ensure disbursement notification letters are sent to every student who received direct loan disbursement, within 7 days, to be in compliance with the requirement described above. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan.
Finding Number: 2022-005 Information on the Federal Program: Federal Agency: ED Program Name: Student Financial Assistance Cluster AL: 84.063 - Federal Pell Grant Program 84.268 - Federal Direct Student Loans Federal Award Identification Number: N/A Federal Award Year: Year Ended June 30, 2022 Specific Requirement: Under the Pell Grant and Direct Loan programs, an institution must notify NSLDS within 30 days after the date that the institution discovers that a Direct loan was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended (PELL, 34 CFR section 690.83(b)(2), and Direct Loans, 34 CFR section 685.309). Conditions Found: Based on our sample, which was determined using a non-statistically based methodology, two of the 25 students tested were not reported to the NSDLS within the required timeframe. Context: The two students who were not reported timely informed the Student Financial Aid department during the Fall 2021 and Spring 2022 semesters that they would not be returning to the University for the Spring 2022 and Fall 2022 semester, respectively. It is our understanding the University?s process for all students who submit a withdrawal request to be effective for a specific date is to report them as withdrawn as of the specified effective date and not as of the last day of enrollment when the University is aware the student will not be returning. As a result of further inquiry and testing, we noted that there were a total of 52 students that withdrew during the months of November, April and May. Questioned Costs: None. Cause and Effect: Currently, the University has a process that when a student informs the University at the end of a semester they will be withdrawing from the University, the University will wait until the start of the next semester to confirm the student did not enroll in the upcoming semester. By doing so, the University would report students to the NSLDS outside of the 60-day requirement. The effect of the noted condition results in an inaccurate last date of attendance reported to NSLDS which is used to determine the date a student is to be placed into repayment status and begin making payments on student loans. Identification as a Repeat Finding, if Applicable: A repeat of prior year finding 2021-003 and 2020-001 Recommendation: We recommend the University review the system generated report to verify all students are included in addition to implementing a quality control review process to be completed monthly to ensure all student changes are reviewed in a timely manner to ensure compliance with the 60-day requirement. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan.
Finding Number: 2022-005 Information on the Federal Program: Federal Agency: ED Program Name: Student Financial Assistance Cluster AL: 84.063 - Federal Pell Grant Program 84.268 - Federal Direct Student Loans Federal Award Identification Number: N/A Federal Award Year: Year Ended June 30, 2022 Specific Requirement: Under the Pell Grant and Direct Loan programs, an institution must notify NSLDS within 30 days after the date that the institution discovers that a Direct loan was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended (PELL, 34 CFR section 690.83(b)(2), and Direct Loans, 34 CFR section 685.309). Conditions Found: Based on our sample, which was determined using a non-statistically based methodology, two of the 25 students tested were not reported to the NSDLS within the required timeframe. Context: The two students who were not reported timely informed the Student Financial Aid department during the Fall 2021 and Spring 2022 semesters that they would not be returning to the University for the Spring 2022 and Fall 2022 semester, respectively. It is our understanding the University?s process for all students who submit a withdrawal request to be effective for a specific date is to report them as withdrawn as of the specified effective date and not as of the last day of enrollment when the University is aware the student will not be returning. As a result of further inquiry and testing, we noted that there were a total of 52 students that withdrew during the months of November, April and May. Questioned Costs: None. Cause and Effect: Currently, the University has a process that when a student informs the University at the end of a semester they will be withdrawing from the University, the University will wait until the start of the next semester to confirm the student did not enroll in the upcoming semester. By doing so, the University would report students to the NSLDS outside of the 60-day requirement. The effect of the noted condition results in an inaccurate last date of attendance reported to NSLDS which is used to determine the date a student is to be placed into repayment status and begin making payments on student loans. Identification as a Repeat Finding, if Applicable: A repeat of prior year finding 2021-003 and 2020-001 Recommendation: We recommend the University review the system generated report to verify all students are included in addition to implementing a quality control review process to be completed monthly to ensure all student changes are reviewed in a timely manner to ensure compliance with the 60-day requirement. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan.
Finding Number:2022-003 Information on the Federal Program: Federal Agency: United States Department of Education (ED) Program Name: COVID-19 ? Education Stabilization Funds (Part B) AL: 84.425 Federal Award Identification Number: N/A Federal Award Year: Year Ended June 30, 2022 Specific Requirement: Required by 2 CFR, Part 200 for federally funded programs, when an institution enters into a covered transaction with an entity or individual, the institution must verify that the vendor is not suspended or debarred or otherwise excluded from participating in federal programs. Generally, a covered transaction is a transaction expected to equal or exceed $25,000 and be funded with federal dollars. This verification may be accomplished by checking the System for Award Management (SAM), or by adding a clause or condition to the covered transaction. Condition Found: During our audit, we noted that management did not review the SAM for vendors and employees meeting the covered transaction threshold as is defined in their year-end close checklist. Context: We noted there were 3 vendors exceeding $25,000 funded by the program. Based on our testing, none of the vendors exceeding the $25,000 limit were included in the SAM and received payments funded by the University?s major programs. Questioned Costs: None. Cause and Effect: The University was aware of the requirement to verify vendors and employees and they have a process established as part of their year-end close, but the review was not completed. Since this process was not performed, there is a greater risk of vendors and employees that are included on the SAM being disbursed funds through federal funds Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the University follow established procedures for comparing vendors and employees against the SAM and maintain documentation that the comparison has been performed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan.