Audit 28952

FY End
2022-06-30
Total Expended
$1.66M
Findings
50
Programs
4
Organization: Bethesda University (CA)
Year: 2022 Accepted: 2023-06-05
Auditor: Ckp

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
33441 2022-001 Material Weakness - A
33442 2022-005 Significant Deficiency - N
33443 2022-007 Significant Deficiency - N
33444 2022-002 Material Weakness - A
33445 2022-001 Material Weakness - A
33446 2022-002 Material Weakness - A
33447 2022-005 Significant Deficiency - N
33448 2022-006 Significant Deficiency - N
33449 2022-007 Significant Deficiency - N
33450 2022-001 Material Weakness - A
33451 2022-002 Material Weakness - A
33889 2022-005 Significant Deficiency - N
33890 2022-007 Significant Deficiency - N
33891 2022-001 Material Weakness - A
33892 2022-002 Material Weakness - A
33893 2022-003 Significant Deficiency - I
33894 2022-004 Significant Deficiency - L
33895 2022-001 Material Weakness - A
33896 2022-002 Material Weakness - A
33897 2022-003 Significant Deficiency - I
33898 2022-004 Significant Deficiency - L
33899 2022-001 Material Weakness - A
33900 2022-002 Material Weakness - A
33901 2022-003 Significant Deficiency - I
33902 2022-004 Significant Deficiency - L
609883 2022-001 Material Weakness - A
609884 2022-005 Significant Deficiency - N
609885 2022-007 Significant Deficiency - N
609886 2022-002 Material Weakness - A
609887 2022-001 Material Weakness - A
609888 2022-002 Material Weakness - A
609889 2022-005 Significant Deficiency - N
609890 2022-006 Significant Deficiency - N
609891 2022-007 Significant Deficiency - N
609892 2022-001 Material Weakness - A
609893 2022-002 Material Weakness - A
610331 2022-005 Significant Deficiency - N
610332 2022-007 Significant Deficiency - N
610333 2022-001 Material Weakness - A
610334 2022-002 Material Weakness - A
610335 2022-003 Significant Deficiency - I
610336 2022-004 Significant Deficiency - L
610337 2022-001 Material Weakness - A
610338 2022-002 Material Weakness - A
610339 2022-003 Significant Deficiency - I
610340 2022-004 Significant Deficiency - L
610341 2022-001 Material Weakness - A
610342 2022-002 Material Weakness - A
610343 2022-003 Significant Deficiency - I
610344 2022-004 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $581,082 Yes 5
84.063 Federal Pell Grant Program $337,369 Yes 4
84.425 Education Stabilization Fund $44,105 Yes 4
84.007 Federal Supplemental Educational Opportunity Grants $4,450 Yes 4

Contacts

Name Title Type
TJ2URDMLYKL5 Sheng Wang Auditee
7146831212 Oh Hyun Kwon Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expendituresare recognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The University has elected to use the 10 percent de minimis indirect cost rate as allowed under the UniformGuidance.

Finding Details

Criteria: 2 CFR 200.512 requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report (s), or nine months after the end of the audit period. Condition: The University did not submit the required data and reporting package by March 31, 2023 which is nine months after the end of the audit period. Questioned Costs: Not applicable
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student?s withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition: One student out of sixteen students tested had missing calculations. Four students out of sixteen students tested had not retuned the aid back to the U.S. Department of Education within the required 45 days. Questioned Costs: Not applicable
Criteria: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Assistance programs must have an arrangement to report student enrollment data to the National Students Loan Data System (NSLDS) through a roster file. Condition: Certain students? enrollment information was not reported accurately and timely to the NSLDS. Questioned Costs: Not applicable
Criteria: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The University did not detect several material noncompliance due to the ineffective internal control over compliance. Questioned Costs: Not applicable
Criteria: 2 CFR 200.512 requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report (s), or nine months after the end of the audit period. Condition: The University did not submit the required data and reporting package by March 31, 2023 which is nine months after the end of the audit period. Questioned Costs: Not applicable
Criteria: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The University did not detect several material noncompliance due to the ineffective internal control over compliance. Questioned Costs: Not applicable
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student?s withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition: One student out of sixteen students tested had missing calculations. Four students out of sixteen students tested had not retuned the aid back to the U.S. Department of Education within the required 45 days. Questioned Costs: Not applicable
Criteria: 34 CFR 685.304 requires that the University must ensure that entrance counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan student borrower prior to making the first disbursement of the proceeds of a loan to a student borrower. In addition, the University must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower shortly before the student borrower ceases at least half-time study at the school. Condition: Sixteen of the Sixteen federal student financial aid recipients in our sample did not complete the exit interview. Questioned Costs: Not applicable
Criteria: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Assistance programs must have an arrangement to report student enrollment data to the National Students Loan Data System (NSLDS) through a roster file. Condition: Certain students? enrollment information was not reported accurately and timely to the NSLDS. Questioned Costs: Not applicable
Criteria: 2 CFR 200.512 requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report (s), or nine months after the end of the audit period. Condition: The University did not submit the required data and reporting package by March 31, 2023 which is nine months after the end of the audit period. Questioned Costs: Not applicable
Criteria: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The University did not detect several material noncompliance due to the ineffective internal control over compliance. Questioned Costs: Not applicable
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student?s withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition: One student out of sixteen students tested had missing calculations. Four students out of sixteen students tested had not retuned the aid back to the U.S. Department of Education within the required 45 days. Questioned Costs: Not applicable
Criteria: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Assistance programs must have an arrangement to report student enrollment data to the National Students Loan Data System (NSLDS) through a roster file. Condition: Certain students? enrollment information was not reported accurately and timely to the NSLDS. Questioned Costs: Not applicable
Criteria: 2 CFR 200.512 requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report (s), or nine months after the end of the audit period. Condition: The University did not submit the required data and reporting package by March 31, 2023 which is nine months after the end of the audit period. Questioned Costs: Not applicable
Criteria: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The University did not detect several material noncompliance due to the ineffective internal control over compliance. Questioned Costs: Not applicable
Criteria: 2 CFR 200.318 requires that the University must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. Condition: The University did not retain documentation of competitive bidding procedures for one selection tested. Questioned Costs: Not applicable
Criteria: The CARES Act, the CRRSAA, and the ARP requires an institution receiving funds under any of the three HEERF funding programs to submit a report to the secretary, at such time in such a manner as the secretary may require. Condition: The University did not accurately report the quarterly and yearly information. Questioned Costs: Not applicable
Criteria: 2 CFR 200.512 requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report (s), or nine months after the end of the audit period. Condition: The University did not submit the required data and reporting package by March 31, 2023 which is nine months after the end of the audit period. Questioned Costs: Not applicable
Criteria: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The University did not detect several material noncompliance due to the ineffective internal control over compliance. Questioned Costs: Not applicable
Criteria: 2 CFR 200.318 requires that the University must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. Condition: The University did not retain documentation of competitive bidding procedures for one selection tested. Questioned Costs: Not applicable
Criteria: The CARES Act, the CRRSAA, and the ARP requires an institution receiving funds under any of the three HEERF funding programs to submit a report to the secretary, at such time in such a manner as the secretary may require. Condition: The University did not accurately report the quarterly and yearly information. Questioned Costs: Not applicable
Criteria: 2 CFR 200.512 requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report (s), or nine months after the end of the audit period. Condition: The University did not submit the required data and reporting package by March 31, 2023 which is nine months after the end of the audit period. Questioned Costs: Not applicable
Criteria: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The University did not detect several material noncompliance due to the ineffective internal control over compliance. Questioned Costs: Not applicable
Criteria: 2 CFR 200.318 requires that the University must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. Condition: The University did not retain documentation of competitive bidding procedures for one selection tested. Questioned Costs: Not applicable
Criteria: The CARES Act, the CRRSAA, and the ARP requires an institution receiving funds under any of the three HEERF funding programs to submit a report to the secretary, at such time in such a manner as the secretary may require. Condition: The University did not accurately report the quarterly and yearly information. Questioned Costs: Not applicable
Criteria: 2 CFR 200.512 requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report (s), or nine months after the end of the audit period. Condition: The University did not submit the required data and reporting package by March 31, 2023 which is nine months after the end of the audit period. Questioned Costs: Not applicable
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student?s withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition: One student out of sixteen students tested had missing calculations. Four students out of sixteen students tested had not retuned the aid back to the U.S. Department of Education within the required 45 days. Questioned Costs: Not applicable
Criteria: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Assistance programs must have an arrangement to report student enrollment data to the National Students Loan Data System (NSLDS) through a roster file. Condition: Certain students? enrollment information was not reported accurately and timely to the NSLDS. Questioned Costs: Not applicable
Criteria: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The University did not detect several material noncompliance due to the ineffective internal control over compliance. Questioned Costs: Not applicable
Criteria: 2 CFR 200.512 requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report (s), or nine months after the end of the audit period. Condition: The University did not submit the required data and reporting package by March 31, 2023 which is nine months after the end of the audit period. Questioned Costs: Not applicable
Criteria: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The University did not detect several material noncompliance due to the ineffective internal control over compliance. Questioned Costs: Not applicable
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student?s withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition: One student out of sixteen students tested had missing calculations. Four students out of sixteen students tested had not retuned the aid back to the U.S. Department of Education within the required 45 days. Questioned Costs: Not applicable
Criteria: 34 CFR 685.304 requires that the University must ensure that entrance counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan student borrower prior to making the first disbursement of the proceeds of a loan to a student borrower. In addition, the University must ensure that exit counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan borrower shortly before the student borrower ceases at least half-time study at the school. Condition: Sixteen of the Sixteen federal student financial aid recipients in our sample did not complete the exit interview. Questioned Costs: Not applicable
Criteria: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Assistance programs must have an arrangement to report student enrollment data to the National Students Loan Data System (NSLDS) through a roster file. Condition: Certain students? enrollment information was not reported accurately and timely to the NSLDS. Questioned Costs: Not applicable
Criteria: 2 CFR 200.512 requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report (s), or nine months after the end of the audit period. Condition: The University did not submit the required data and reporting package by March 31, 2023 which is nine months after the end of the audit period. Questioned Costs: Not applicable
Criteria: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The University did not detect several material noncompliance due to the ineffective internal control over compliance. Questioned Costs: Not applicable
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student?s withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition: One student out of sixteen students tested had missing calculations. Four students out of sixteen students tested had not retuned the aid back to the U.S. Department of Education within the required 45 days. Questioned Costs: Not applicable
Criteria: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Assistance programs must have an arrangement to report student enrollment data to the National Students Loan Data System (NSLDS) through a roster file. Condition: Certain students? enrollment information was not reported accurately and timely to the NSLDS. Questioned Costs: Not applicable
Criteria: 2 CFR 200.512 requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report (s), or nine months after the end of the audit period. Condition: The University did not submit the required data and reporting package by March 31, 2023 which is nine months after the end of the audit period. Questioned Costs: Not applicable
Criteria: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The University did not detect several material noncompliance due to the ineffective internal control over compliance. Questioned Costs: Not applicable
Criteria: 2 CFR 200.318 requires that the University must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. Condition: The University did not retain documentation of competitive bidding procedures for one selection tested. Questioned Costs: Not applicable
Criteria: The CARES Act, the CRRSAA, and the ARP requires an institution receiving funds under any of the three HEERF funding programs to submit a report to the secretary, at such time in such a manner as the secretary may require. Condition: The University did not accurately report the quarterly and yearly information. Questioned Costs: Not applicable
Criteria: 2 CFR 200.512 requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report (s), or nine months after the end of the audit period. Condition: The University did not submit the required data and reporting package by March 31, 2023 which is nine months after the end of the audit period. Questioned Costs: Not applicable
Criteria: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The University did not detect several material noncompliance due to the ineffective internal control over compliance. Questioned Costs: Not applicable
Criteria: 2 CFR 200.318 requires that the University must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. Condition: The University did not retain documentation of competitive bidding procedures for one selection tested. Questioned Costs: Not applicable
Criteria: The CARES Act, the CRRSAA, and the ARP requires an institution receiving funds under any of the three HEERF funding programs to submit a report to the secretary, at such time in such a manner as the secretary may require. Condition: The University did not accurately report the quarterly and yearly information. Questioned Costs: Not applicable
Criteria: 2 CFR 200.512 requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report (s), or nine months after the end of the audit period. Condition: The University did not submit the required data and reporting package by March 31, 2023 which is nine months after the end of the audit period. Questioned Costs: Not applicable
Criteria: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The University did not detect several material noncompliance due to the ineffective internal control over compliance. Questioned Costs: Not applicable
Criteria: 2 CFR 200.318 requires that the University must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. Condition: The University did not retain documentation of competitive bidding procedures for one selection tested. Questioned Costs: Not applicable
Criteria: The CARES Act, the CRRSAA, and the ARP requires an institution receiving funds under any of the three HEERF funding programs to submit a report to the secretary, at such time in such a manner as the secretary may require. Condition: The University did not accurately report the quarterly and yearly information. Questioned Costs: Not applicable