FAC Explorer

Audit 292587

FY End
2023-05-31
Total Expended
$24.82M
Findings
26
Programs
6
Organization: Bethel University and Affiliates (MN)
Year: 2023 Accepted: 2024-02-28
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
370948 2023-002 Significant Deficiency Yes N
370949 2023-003 Significant Deficiency - N
370950 2023-002 Significant Deficiency Yes N
370951 2023-003 Significant Deficiency - N
370952 2023-002 Significant Deficiency Yes N
370953 2023-003 Significant Deficiency - N
370954 2023-002 Significant Deficiency Yes N
370955 2023-003 Significant Deficiency - N
370956 2023-002 Significant Deficiency Yes N
370957 2023-003 Significant Deficiency - N
370958 2023-004 Significant Deficiency - N
370959 2023-002 Significant Deficiency Yes N
370960 2023-003 Significant Deficiency - N
947390 2023-002 Significant Deficiency Yes N
947391 2023-003 Significant Deficiency - N
947392 2023-002 Significant Deficiency Yes N
947393 2023-003 Significant Deficiency - N
947394 2023-002 Significant Deficiency Yes N
947395 2023-003 Significant Deficiency - N
947396 2023-002 Significant Deficiency Yes N
947397 2023-003 Significant Deficiency - N
947398 2023-002 Significant Deficiency Yes N
947399 2023-003 Significant Deficiency - N
947400 2023-004 Significant Deficiency - N
947401 2023-002 Significant Deficiency Yes N
947402 2023-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $21.06M Yes 2
84.063 Federal Pell Grant Program $2.48M Yes 2
84.007 Federal Supplemental Educational Opportunity Grants $429,582 Yes 2
84.038 Federal Perkins Loans $390,346 Yes 3
84.033 Federal Work-Study Program $337,997 Yes 2
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $125,595 Yes 2

Contacts

Name Title Type
RDG1PW7YKSM9 Joel Costa Auditee
6516386125 Daniel Persaud Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 FEDERAL LOAN PROGRAMS Accounting Policies: NOTE 1 BASIS OF PRESENTATION The purpose of the schedule of expenditures of federal awards (the Schedule) is to present a summary of those activities of Bethel University that have been financed by the U.S. government (federal awards). Federal awards received directly from federal agencies are included in the Schedule, as are federal guaranteed loans disbursed by other sources. Additionally, all federal awards passed through from other entities have been included in the Schedule. The University is required to match certain grant agreements, as defined in the grants, and these matching amounts are not included in the Schedule. The information in the Schedule is presented in accordance with requirements of 2 CFR 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 Bethel University. NOTE 2 SUMMARY OF SIGNIFICANT 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. The University has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. During the year ended May 31, 2023, the University did not pass any funds through to subrecipients. De Minimis Rate Used: Y Rate Explanation: The University has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The University administers the following federal loan programs: Assistance Listing Number: 84.038 Outstanding Balance of May 31, 2023: $162,726

Finding Details

Finding 2023-002
2023 – 002 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that do not pass the NSLDS enrollment reporting edits. Condition: During our testing, we noted 18 out of the 40 students tested where the student was not reported in a timely manner after the school determined the students change in status. Furthermore, 3 out of the 40 students had an incorrect report date reported at the enrollment level. Lastly, 1 of the 40 students had an incorrect report date reported at the program level. Questioned Costs: None Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The University did not have a process in place to ensure the student who graduated or withdrew were reported timely. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2022-002 Auditor’s Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-003
2023 – 003 Special Tests: 240 Day Checks Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued that check. Condition: Two checks totaling $3,074 related to student refunds of Title IV federal financial aid were outstanding more than 240 days as of May 31, 2023. Questioned Costs: $3,074 Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of checks refunded to ED after 240 days outstanding. Cause: The University did not have a process in place to ensure all outstanding checks over 240 days was properly returned to the ED. Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department. Repeat Finding: No Auditor’s Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-002
2023 – 002 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that do not pass the NSLDS enrollment reporting edits. Condition: During our testing, we noted 18 out of the 40 students tested where the student was not reported in a timely manner after the school determined the students change in status. Furthermore, 3 out of the 40 students had an incorrect report date reported at the enrollment level. Lastly, 1 of the 40 students had an incorrect report date reported at the program level. Questioned Costs: None Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The University did not have a process in place to ensure the student who graduated or withdrew were reported timely. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2022-002 Auditor’s Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-003
2023 – 003 Special Tests: 240 Day Checks Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued that check. Condition: Two checks totaling $3,074 related to student refunds of Title IV federal financial aid were outstanding more than 240 days as of May 31, 2023. Questioned Costs: $3,074 Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of checks refunded to ED after 240 days outstanding. Cause: The University did not have a process in place to ensure all outstanding checks over 240 days was properly returned to the ED. Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department. Repeat Finding: No Auditor’s Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-002
2023 – 002 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that do not pass the NSLDS enrollment reporting edits. Condition: During our testing, we noted 18 out of the 40 students tested where the student was not reported in a timely manner after the school determined the students change in status. Furthermore, 3 out of the 40 students had an incorrect report date reported at the enrollment level. Lastly, 1 of the 40 students had an incorrect report date reported at the program level. Questioned Costs: None Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The University did not have a process in place to ensure the student who graduated or withdrew were reported timely. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2022-002 Auditor’s Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-003
2023 – 003 Special Tests: 240 Day Checks Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued that check. Condition: Two checks totaling $3,074 related to student refunds of Title IV federal financial aid were outstanding more than 240 days as of May 31, 2023. Questioned Costs: $3,074 Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of checks refunded to ED after 240 days outstanding. Cause: The University did not have a process in place to ensure all outstanding checks over 240 days was properly returned to the ED. Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department. Repeat Finding: No Auditor’s Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-002
2023 – 002 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that do not pass the NSLDS enrollment reporting edits. Condition: During our testing, we noted 18 out of the 40 students tested where the student was not reported in a timely manner after the school determined the students change in status. Furthermore, 3 out of the 40 students had an incorrect report date reported at the enrollment level. Lastly, 1 of the 40 students had an incorrect report date reported at the program level. Questioned Costs: None Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The University did not have a process in place to ensure the student who graduated or withdrew were reported timely. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2022-002 Auditor’s Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-003
2023 – 003 Special Tests: 240 Day Checks Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued that check. Condition: Two checks totaling $3,074 related to student refunds of Title IV federal financial aid were outstanding more than 240 days as of May 31, 2023. Questioned Costs: $3,074 Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of checks refunded to ED after 240 days outstanding. Cause: The University did not have a process in place to ensure all outstanding checks over 240 days was properly returned to the ED. Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department. Repeat Finding: No Auditor’s Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-002
2023 – 002 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that do not pass the NSLDS enrollment reporting edits. Condition: During our testing, we noted 18 out of the 40 students tested where the student was not reported in a timely manner after the school determined the students change in status. Furthermore, 3 out of the 40 students had an incorrect report date reported at the enrollment level. Lastly, 1 of the 40 students had an incorrect report date reported at the program level. Questioned Costs: None Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The University did not have a process in place to ensure the student who graduated or withdrew were reported timely. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2022-002 Auditor’s Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-003
2023 – 003 Special Tests: 240 Day Checks Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued that check. Condition: Two checks totaling $3,074 related to student refunds of Title IV federal financial aid were outstanding more than 240 days as of May 31, 2023. Questioned Costs: $3,074 Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of checks refunded to ED after 240 days outstanding. Cause: The University did not have a process in place to ensure all outstanding checks over 240 days was properly returned to the ED. Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department. Repeat Finding: No Auditor’s Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-004
2023 – 004 Perkins Recordkeeping Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.038 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 674-19(e) states that Institutions must retain original, true and exact copies of promissory and master promissory notes (MPN), repayment records, and cancellation and deferment requests for each Perkins loan made. Condition: During our testing, we noted that 34 out of the 70 Perkins files tested, the MPN was not retained on file. Questioned Costs: None Context: The MPN’s for 34 students were not retained as required by the regulations. Cause: The loans were old and as such the records were not able to be found. Effect: The University was not in compliance with the Perkins recordkeeping regulation as it relates to MPNs. Repeat Finding: No Auditor’s Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-002
2023 – 002 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that do not pass the NSLDS enrollment reporting edits. Condition: During our testing, we noted 18 out of the 40 students tested where the student was not reported in a timely manner after the school determined the students change in status. Furthermore, 3 out of the 40 students had an incorrect report date reported at the enrollment level. Lastly, 1 of the 40 students had an incorrect report date reported at the program level. Questioned Costs: None Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The University did not have a process in place to ensure the student who graduated or withdrew were reported timely. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2022-002 Auditor’s Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-003
2023 – 003 Special Tests: 240 Day Checks Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued that check. Condition: Two checks totaling $3,074 related to student refunds of Title IV federal financial aid were outstanding more than 240 days as of May 31, 2023. Questioned Costs: $3,074 Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of checks refunded to ED after 240 days outstanding. Cause: The University did not have a process in place to ensure all outstanding checks over 240 days was properly returned to the ED. Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department. Repeat Finding: No Auditor’s Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-002
2023 – 002 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that do not pass the NSLDS enrollment reporting edits. Condition: During our testing, we noted 18 out of the 40 students tested where the student was not reported in a timely manner after the school determined the students change in status. Furthermore, 3 out of the 40 students had an incorrect report date reported at the enrollment level. Lastly, 1 of the 40 students had an incorrect report date reported at the program level. Questioned Costs: None Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The University did not have a process in place to ensure the student who graduated or withdrew were reported timely. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2022-002 Auditor’s Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-003
2023 – 003 Special Tests: 240 Day Checks Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued that check. Condition: Two checks totaling $3,074 related to student refunds of Title IV federal financial aid were outstanding more than 240 days as of May 31, 2023. Questioned Costs: $3,074 Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of checks refunded to ED after 240 days outstanding. Cause: The University did not have a process in place to ensure all outstanding checks over 240 days was properly returned to the ED. Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department. Repeat Finding: No Auditor’s Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-002
2023 – 002 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that do not pass the NSLDS enrollment reporting edits. Condition: During our testing, we noted 18 out of the 40 students tested where the student was not reported in a timely manner after the school determined the students change in status. Furthermore, 3 out of the 40 students had an incorrect report date reported at the enrollment level. Lastly, 1 of the 40 students had an incorrect report date reported at the program level. Questioned Costs: None Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The University did not have a process in place to ensure the student who graduated or withdrew were reported timely. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2022-002 Auditor’s Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-003
2023 – 003 Special Tests: 240 Day Checks Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued that check. Condition: Two checks totaling $3,074 related to student refunds of Title IV federal financial aid were outstanding more than 240 days as of May 31, 2023. Questioned Costs: $3,074 Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of checks refunded to ED after 240 days outstanding. Cause: The University did not have a process in place to ensure all outstanding checks over 240 days was properly returned to the ED. Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department. Repeat Finding: No Auditor’s Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-002
2023 – 002 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that do not pass the NSLDS enrollment reporting edits. Condition: During our testing, we noted 18 out of the 40 students tested where the student was not reported in a timely manner after the school determined the students change in status. Furthermore, 3 out of the 40 students had an incorrect report date reported at the enrollment level. Lastly, 1 of the 40 students had an incorrect report date reported at the program level. Questioned Costs: None Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The University did not have a process in place to ensure the student who graduated or withdrew were reported timely. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2022-002 Auditor’s Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-003
2023 – 003 Special Tests: 240 Day Checks Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued that check. Condition: Two checks totaling $3,074 related to student refunds of Title IV federal financial aid were outstanding more than 240 days as of May 31, 2023. Questioned Costs: $3,074 Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of checks refunded to ED after 240 days outstanding. Cause: The University did not have a process in place to ensure all outstanding checks over 240 days was properly returned to the ED. Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department. Repeat Finding: No Auditor’s Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-002
2023 – 002 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that do not pass the NSLDS enrollment reporting edits. Condition: During our testing, we noted 18 out of the 40 students tested where the student was not reported in a timely manner after the school determined the students change in status. Furthermore, 3 out of the 40 students had an incorrect report date reported at the enrollment level. Lastly, 1 of the 40 students had an incorrect report date reported at the program level. Questioned Costs: None Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The University did not have a process in place to ensure the student who graduated or withdrew were reported timely. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2022-002 Auditor’s Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-003
2023 – 003 Special Tests: 240 Day Checks Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued that check. Condition: Two checks totaling $3,074 related to student refunds of Title IV federal financial aid were outstanding more than 240 days as of May 31, 2023. Questioned Costs: $3,074 Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of checks refunded to ED after 240 days outstanding. Cause: The University did not have a process in place to ensure all outstanding checks over 240 days was properly returned to the ED. Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department. Repeat Finding: No Auditor’s Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-002
2023 – 002 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that do not pass the NSLDS enrollment reporting edits. Condition: During our testing, we noted 18 out of the 40 students tested where the student was not reported in a timely manner after the school determined the students change in status. Furthermore, 3 out of the 40 students had an incorrect report date reported at the enrollment level. Lastly, 1 of the 40 students had an incorrect report date reported at the program level. Questioned Costs: None Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The University did not have a process in place to ensure the student who graduated or withdrew were reported timely. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2022-002 Auditor’s Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-003
2023 – 003 Special Tests: 240 Day Checks Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued that check. Condition: Two checks totaling $3,074 related to student refunds of Title IV federal financial aid were outstanding more than 240 days as of May 31, 2023. Questioned Costs: $3,074 Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of checks refunded to ED after 240 days outstanding. Cause: The University did not have a process in place to ensure all outstanding checks over 240 days was properly returned to the ED. Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department. Repeat Finding: No Auditor’s Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-004
2023 – 004 Perkins Recordkeeping Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.038 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 674-19(e) states that Institutions must retain original, true and exact copies of promissory and master promissory notes (MPN), repayment records, and cancellation and deferment requests for each Perkins loan made. Condition: During our testing, we noted that 34 out of the 70 Perkins files tested, the MPN was not retained on file. Questioned Costs: None Context: The MPN’s for 34 students were not retained as required by the regulations. Cause: The loans were old and as such the records were not able to be found. Effect: The University was not in compliance with the Perkins recordkeeping regulation as it relates to MPNs. Repeat Finding: No Auditor’s Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-002
2023 – 002 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that do not pass the NSLDS enrollment reporting edits. Condition: During our testing, we noted 18 out of the 40 students tested where the student was not reported in a timely manner after the school determined the students change in status. Furthermore, 3 out of the 40 students had an incorrect report date reported at the enrollment level. Lastly, 1 of the 40 students had an incorrect report date reported at the program level. Questioned Costs: None Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The University did not have a process in place to ensure the student who graduated or withdrew were reported timely. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: Yes – 2022-002 Auditor’s Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Finding 2023-003
2023 – 003 Special Tests: 240 Day Checks Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: June 1, 2022 – May 31, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the date it issued that check. Condition: Two checks totaling $3,074 related to student refunds of Title IV federal financial aid were outstanding more than 240 days as of May 31, 2023. Questioned Costs: $3,074 Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of checks refunded to ED after 240 days outstanding. Cause: The University did not have a process in place to ensure all outstanding checks over 240 days was properly returned to the ED. Effect: The University is not in compliance with Department of Education requirements that all student refund checks that are outstanding for more than 240 days be returned to the Department. Repeat Finding: No Auditor’s Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.