Audit 289585

FY End
2023-06-30
Total Expended
$20.44M
Findings
10
Programs
7
Organization: Manchester University, Inc. (IN)
Year: 2023 Accepted: 2024-02-08
Auditor: Forvis LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
366665 2023-001 Significant Deficiency - N
366666 2023-001 Significant Deficiency - N
366667 2023-001 Significant Deficiency - N
366668 2023-001 Significant Deficiency - N
366669 2023-001 Significant Deficiency - N
943107 2023-001 Significant Deficiency - N
943108 2023-001 Significant Deficiency - N
943109 2023-001 Significant Deficiency - N
943110 2023-001 Significant Deficiency - N
943111 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $17.46M Yes 1
84.063 Federal Pell Grant Program $2.26M Yes 1
84.038 Federal Perkins Loan Program $444,045 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $178,032 Yes 1
84.033 Federal Work-Study Program $49,294 Yes 1
47.076 Education and Program Resources $46,851 - 0
93.959 Mental Health Planning Grant $7,562 - 0

Contacts

Name Title Type
FMCTRB1SNJH8 Greg Jarrett Auditee
2609825213 Adam Smith Auditor
No contacts on file

Notes to SEFA

Title: Note 4: Federal Loan Program Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Manchester University (University) under programs of the federal government for the year ended June 30, 2023. The accompanying notes are an integral part of this Schedule. The information in this 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. 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. 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. The federal loan program listed subsequently is administered directly by the University, and balances and transactions relating to the program are included in the University’s basic 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: Federal Perkins Loans (84.038) - Balances outstanding at the end of the audit period were $374,039.
Title: Note 5: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Manchester University (University) under programs of the federal government for the year ended June 30, 2023. The accompanying notes are an integral part of this Schedule. The information in this 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. 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. 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. There were no subrecipients during the year ended June 30, 2023.

Finding Details

Information on the Federal Program – Department of Education, Student Financial Assistance Cluster, Federal Pell Grant Program, CFDA 84.063; Federal Direct Student Loan Program, CFDA 84.268. Program Year – July 1, 2022 – June 30, 2023 Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting – Under the Pell grant and loan programs, colleges must complete and return within 30 days the Enrollment Reporting roster file. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the NSLDS web site. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Unless the school expects to complete its next roster within 60 days, the University must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis. (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309(2)(i)). Condition – Notification of the student status change (graduated, withdrew, less than half-time) did not reach the NSLDS within the required timeframe. Questioned Costs – None – nonmonetary finding Context – Out of a sample of 24 students from a population of 233 students who had changes in status during the year, NSLDS was not provided timely notification for 24 of the student status changes reviewed. Our sample was not, and was not intended to be, statistically valid. Cause – Information between the University and NSLDS was not updated timely. This could have been a result of the remittance schedule between the Clearinghouse and NSLDS not being properly established to allow for timely remittance. Effect – The status change was ultimately reported correctly to NSLDS but was not performed timely. Identification as a Repeat Finding – N/A Recommendation – We recommend the University ensure the remittance schedule is properly established to allow for timely remittance.
Information on the Federal Program – Department of Education, Student Financial Assistance Cluster, Federal Pell Grant Program, CFDA 84.063; Federal Direct Student Loan Program, CFDA 84.268. Program Year – July 1, 2022 – June 30, 2023 Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting – Under the Pell grant and loan programs, colleges must complete and return within 30 days the Enrollment Reporting roster file. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the NSLDS web site. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Unless the school expects to complete its next roster within 60 days, the University must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis. (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309(2)(i)). Condition – Notification of the student status change (graduated, withdrew, less than half-time) did not reach the NSLDS within the required timeframe. Questioned Costs – None – nonmonetary finding Context – Out of a sample of 24 students from a population of 233 students who had changes in status during the year, NSLDS was not provided timely notification for 24 of the student status changes reviewed. Our sample was not, and was not intended to be, statistically valid. Cause – Information between the University and NSLDS was not updated timely. This could have been a result of the remittance schedule between the Clearinghouse and NSLDS not being properly established to allow for timely remittance. Effect – The status change was ultimately reported correctly to NSLDS but was not performed timely. Identification as a Repeat Finding – N/A Recommendation – We recommend the University ensure the remittance schedule is properly established to allow for timely remittance.
Information on the Federal Program – Department of Education, Student Financial Assistance Cluster, Federal Pell Grant Program, CFDA 84.063; Federal Direct Student Loan Program, CFDA 84.268. Program Year – July 1, 2022 – June 30, 2023 Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting – Under the Pell grant and loan programs, colleges must complete and return within 30 days the Enrollment Reporting roster file. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the NSLDS web site. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Unless the school expects to complete its next roster within 60 days, the University must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis. (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309(2)(i)). Condition – Notification of the student status change (graduated, withdrew, less than half-time) did not reach the NSLDS within the required timeframe. Questioned Costs – None – nonmonetary finding Context – Out of a sample of 24 students from a population of 233 students who had changes in status during the year, NSLDS was not provided timely notification for 24 of the student status changes reviewed. Our sample was not, and was not intended to be, statistically valid. Cause – Information between the University and NSLDS was not updated timely. This could have been a result of the remittance schedule between the Clearinghouse and NSLDS not being properly established to allow for timely remittance. Effect – The status change was ultimately reported correctly to NSLDS but was not performed timely. Identification as a Repeat Finding – N/A Recommendation – We recommend the University ensure the remittance schedule is properly established to allow for timely remittance.
Information on the Federal Program – Department of Education, Student Financial Assistance Cluster, Federal Pell Grant Program, CFDA 84.063; Federal Direct Student Loan Program, CFDA 84.268. Program Year – July 1, 2022 – June 30, 2023 Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting – Under the Pell grant and loan programs, colleges must complete and return within 30 days the Enrollment Reporting roster file. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the NSLDS web site. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Unless the school expects to complete its next roster within 60 days, the University must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis. (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309(2)(i)). Condition – Notification of the student status change (graduated, withdrew, less than half-time) did not reach the NSLDS within the required timeframe. Questioned Costs – None – nonmonetary finding Context – Out of a sample of 24 students from a population of 233 students who had changes in status during the year, NSLDS was not provided timely notification for 24 of the student status changes reviewed. Our sample was not, and was not intended to be, statistically valid. Cause – Information between the University and NSLDS was not updated timely. This could have been a result of the remittance schedule between the Clearinghouse and NSLDS not being properly established to allow for timely remittance. Effect – The status change was ultimately reported correctly to NSLDS but was not performed timely. Identification as a Repeat Finding – N/A Recommendation – We recommend the University ensure the remittance schedule is properly established to allow for timely remittance.
Information on the Federal Program – Department of Education, Student Financial Assistance Cluster, Federal Pell Grant Program, CFDA 84.063; Federal Direct Student Loan Program, CFDA 84.268. Program Year – July 1, 2022 – June 30, 2023 Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting – Under the Pell grant and loan programs, colleges must complete and return within 30 days the Enrollment Reporting roster file. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the NSLDS web site. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Unless the school expects to complete its next roster within 60 days, the University must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis. (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309(2)(i)). Condition – Notification of the student status change (graduated, withdrew, less than half-time) did not reach the NSLDS within the required timeframe. Questioned Costs – None – nonmonetary finding Context – Out of a sample of 24 students from a population of 233 students who had changes in status during the year, NSLDS was not provided timely notification for 24 of the student status changes reviewed. Our sample was not, and was not intended to be, statistically valid. Cause – Information between the University and NSLDS was not updated timely. This could have been a result of the remittance schedule between the Clearinghouse and NSLDS not being properly established to allow for timely remittance. Effect – The status change was ultimately reported correctly to NSLDS but was not performed timely. Identification as a Repeat Finding – N/A Recommendation – We recommend the University ensure the remittance schedule is properly established to allow for timely remittance.
Information on the Federal Program – Department of Education, Student Financial Assistance Cluster, Federal Pell Grant Program, CFDA 84.063; Federal Direct Student Loan Program, CFDA 84.268. Program Year – July 1, 2022 – June 30, 2023 Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting – Under the Pell grant and loan programs, colleges must complete and return within 30 days the Enrollment Reporting roster file. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the NSLDS web site. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Unless the school expects to complete its next roster within 60 days, the University must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis. (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309(2)(i)). Condition – Notification of the student status change (graduated, withdrew, less than half-time) did not reach the NSLDS within the required timeframe. Questioned Costs – None – nonmonetary finding Context – Out of a sample of 24 students from a population of 233 students who had changes in status during the year, NSLDS was not provided timely notification for 24 of the student status changes reviewed. Our sample was not, and was not intended to be, statistically valid. Cause – Information between the University and NSLDS was not updated timely. This could have been a result of the remittance schedule between the Clearinghouse and NSLDS not being properly established to allow for timely remittance. Effect – The status change was ultimately reported correctly to NSLDS but was not performed timely. Identification as a Repeat Finding – N/A Recommendation – We recommend the University ensure the remittance schedule is properly established to allow for timely remittance.
Information on the Federal Program – Department of Education, Student Financial Assistance Cluster, Federal Pell Grant Program, CFDA 84.063; Federal Direct Student Loan Program, CFDA 84.268. Program Year – July 1, 2022 – June 30, 2023 Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting – Under the Pell grant and loan programs, colleges must complete and return within 30 days the Enrollment Reporting roster file. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the NSLDS web site. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Unless the school expects to complete its next roster within 60 days, the University must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis. (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309(2)(i)). Condition – Notification of the student status change (graduated, withdrew, less than half-time) did not reach the NSLDS within the required timeframe. Questioned Costs – None – nonmonetary finding Context – Out of a sample of 24 students from a population of 233 students who had changes in status during the year, NSLDS was not provided timely notification for 24 of the student status changes reviewed. Our sample was not, and was not intended to be, statistically valid. Cause – Information between the University and NSLDS was not updated timely. This could have been a result of the remittance schedule between the Clearinghouse and NSLDS not being properly established to allow for timely remittance. Effect – The status change was ultimately reported correctly to NSLDS but was not performed timely. Identification as a Repeat Finding – N/A Recommendation – We recommend the University ensure the remittance schedule is properly established to allow for timely remittance.
Information on the Federal Program – Department of Education, Student Financial Assistance Cluster, Federal Pell Grant Program, CFDA 84.063; Federal Direct Student Loan Program, CFDA 84.268. Program Year – July 1, 2022 – June 30, 2023 Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting – Under the Pell grant and loan programs, colleges must complete and return within 30 days the Enrollment Reporting roster file. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the NSLDS web site. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Unless the school expects to complete its next roster within 60 days, the University must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis. (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309(2)(i)). Condition – Notification of the student status change (graduated, withdrew, less than half-time) did not reach the NSLDS within the required timeframe. Questioned Costs – None – nonmonetary finding Context – Out of a sample of 24 students from a population of 233 students who had changes in status during the year, NSLDS was not provided timely notification for 24 of the student status changes reviewed. Our sample was not, and was not intended to be, statistically valid. Cause – Information between the University and NSLDS was not updated timely. This could have been a result of the remittance schedule between the Clearinghouse and NSLDS not being properly established to allow for timely remittance. Effect – The status change was ultimately reported correctly to NSLDS but was not performed timely. Identification as a Repeat Finding – N/A Recommendation – We recommend the University ensure the remittance schedule is properly established to allow for timely remittance.
Information on the Federal Program – Department of Education, Student Financial Assistance Cluster, Federal Pell Grant Program, CFDA 84.063; Federal Direct Student Loan Program, CFDA 84.268. Program Year – July 1, 2022 – June 30, 2023 Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting – Under the Pell grant and loan programs, colleges must complete and return within 30 days the Enrollment Reporting roster file. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the NSLDS web site. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Unless the school expects to complete its next roster within 60 days, the University must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis. (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309(2)(i)). Condition – Notification of the student status change (graduated, withdrew, less than half-time) did not reach the NSLDS within the required timeframe. Questioned Costs – None – nonmonetary finding Context – Out of a sample of 24 students from a population of 233 students who had changes in status during the year, NSLDS was not provided timely notification for 24 of the student status changes reviewed. Our sample was not, and was not intended to be, statistically valid. Cause – Information between the University and NSLDS was not updated timely. This could have been a result of the remittance schedule between the Clearinghouse and NSLDS not being properly established to allow for timely remittance. Effect – The status change was ultimately reported correctly to NSLDS but was not performed timely. Identification as a Repeat Finding – N/A Recommendation – We recommend the University ensure the remittance schedule is properly established to allow for timely remittance.
Information on the Federal Program – Department of Education, Student Financial Assistance Cluster, Federal Pell Grant Program, CFDA 84.063; Federal Direct Student Loan Program, CFDA 84.268. Program Year – July 1, 2022 – June 30, 2023 Criteria or Specific Requirement – Special Tests and Provisions – Enrollment Reporting – Under the Pell grant and loan programs, colleges must complete and return within 30 days the Enrollment Reporting roster file. Once received, the institution must update for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the NSLDS web site. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Unless the school expects to complete its next roster within 60 days, the University must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received a loan either did not enroll or ceased to be enrolled on at least a half-time basis. (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309(2)(i)). Condition – Notification of the student status change (graduated, withdrew, less than half-time) did not reach the NSLDS within the required timeframe. Questioned Costs – None – nonmonetary finding Context – Out of a sample of 24 students from a population of 233 students who had changes in status during the year, NSLDS was not provided timely notification for 24 of the student status changes reviewed. Our sample was not, and was not intended to be, statistically valid. Cause – Information between the University and NSLDS was not updated timely. This could have been a result of the remittance schedule between the Clearinghouse and NSLDS not being properly established to allow for timely remittance. Effect – The status change was ultimately reported correctly to NSLDS but was not performed timely. Identification as a Repeat Finding – N/A Recommendation – We recommend the University ensure the remittance schedule is properly established to allow for timely remittance.