Audit 292923

FY End
2023-05-31
Total Expended
$27.17M
Findings
10
Programs
14
Organization: Robert Morris University (PA)
Year: 2023 Accepted: 2024-02-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
371215 2023-001 Significant Deficiency Yes N
371216 2023-001 Significant Deficiency Yes N
371217 2023-001 Significant Deficiency Yes N
371218 2023-001 Significant Deficiency Yes N
371219 2023-001 Significant Deficiency Yes N
947657 2023-001 Significant Deficiency Yes N
947658 2023-001 Significant Deficiency Yes N
947659 2023-001 Significant Deficiency Yes N
947660 2023-001 Significant Deficiency Yes N
947661 2023-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $21.99M Yes 1
84.063 Federal Pell Grant Program $3.58M Yes 1
84.038 Federal Perkins Loan Program $338,268 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $241,093 Yes 1
84.033 Federal Work-Study Program $216,127 Yes 1
47.076 Education and Human Resources $184,866 - 0
11.307 Economic Adjustment Assistance $137,491 - 0
12.905 Cybersecurity Core Curriculum $85,340 - 0
45.312 National Leadership Grants $59,260 - 0
12.600 Community Investment $40,017 - 0
84.367 Improving Teacher Quality State Grants $23,533 - 0
12.420 Military Medical Research and Development $5,819 - 0
12.300 Basic and Applied Scientific Research $1,508 - 0
84.425 Education Stabilization Fund $898 - 0

Contacts

Name Title Type
H6GMNPAX9CY8 Julie A Devuono Auditee
4123975265 Allen Truesdell Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Robert Morris University (the “University”) and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements De Minimis Rate Used: N Rate Explanation: The University does not elect to use the de minimis indirect cost rate allowed under the Uniform Guidance The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Robert Morris University (the “University”) and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Indirect Cost Rate Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Robert Morris University (the “University”) and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements De Minimis Rate Used: N Rate Explanation: The University does not elect to use the de minimis indirect cost rate allowed under the Uniform Guidance The University does not elect to use the de minimis indirect cost rate allowed under the Uniform Guidance
Title: Federal Perkins Loan Program Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Robert Morris University (the “University”) and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements De Minimis Rate Used: N Rate Explanation: The University does not elect to use the de minimis indirect cost rate allowed under the Uniform Guidance The University has historically administered the following federal loan program. Historically, the University accounted for such loan programs in separate revolving loan funds. As such, the balances and transactions of these loan programs are recorded in the University’s financial statements. The amounts on the Schedule for these loan programs include expenditures for the administrative costs of the respective programs. Federal Perkins Loan Program- Federal ALN 84.038, Loans Made in Current Year= $0, Outstanding Balance at 5/31/23 = $338.268

Finding Details

SECTION III—FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Reference Number 2023‐001—Enrollment Reporting (Partial Repeated Finding) Federal Program and Assistance Listing Number (ALN) —Student Financial Assistance Cluster Criteria— Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (“NSLDS”) per OMB No. 1845‐0035.   Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) mailboxes sent by Department of Education via NSLDS (per OMB No. 1845‐0002). An institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in the enrollment data elements for the Campus Record and the Program Record, and submit the changes electronically through the batch method, spreadsheet submittal, or via the NSLDS. Statement of Condition—From a sample of 11 students for which reimbursement was requested under this program, two students were identified to have enrollment changes reported to the NSLDS outside of the required time frame (minimum of 60 days). The University performed further analysis on Enrollment Reporting for the period beginning Fall 2021 through Fall 2023, and identified additional students the University did not report via the National Student Loan Data System timely. Questioned Costs—None. Effect—The University did not report changes in enrollment status to the NSLDS timely which could result in impacts to future student financial aid funding. Underlying Cause—Continued impacts from a new system implementation in the prior year, combined with turnover in the Registrar’s office resulted in control gaps in the enrollment reporting process. Recommendation— The University should refine the enrollment reporting process to ensure that all enrollment changes are captured and reported timely to the NSLDS.   Management’s Views and Corrective Action Plan—Please refer to the University’s Corrective Action Plan for management’s view and corrective action plan
SECTION III—FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Reference Number 2023‐001—Enrollment Reporting (Partial Repeated Finding) Federal Program and Assistance Listing Number (ALN) —Student Financial Assistance Cluster Criteria— Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (“NSLDS”) per OMB No. 1845‐0035.   Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) mailboxes sent by Department of Education via NSLDS (per OMB No. 1845‐0002). An institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in the enrollment data elements for the Campus Record and the Program Record, and submit the changes electronically through the batch method, spreadsheet submittal, or via the NSLDS. Statement of Condition—From a sample of 11 students for which reimbursement was requested under this program, two students were identified to have enrollment changes reported to the NSLDS outside of the required time frame (minimum of 60 days). The University performed further analysis on Enrollment Reporting for the period beginning Fall 2021 through Fall 2023, and identified additional students the University did not report via the National Student Loan Data System timely. Questioned Costs—None. Effect—The University did not report changes in enrollment status to the NSLDS timely which could result in impacts to future student financial aid funding. Underlying Cause—Continued impacts from a new system implementation in the prior year, combined with turnover in the Registrar’s office resulted in control gaps in the enrollment reporting process. Recommendation— The University should refine the enrollment reporting process to ensure that all enrollment changes are captured and reported timely to the NSLDS.   Management’s Views and Corrective Action Plan—Please refer to the University’s Corrective Action Plan for management’s view and corrective action plan
SECTION III—FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Reference Number 2023‐001—Enrollment Reporting (Partial Repeated Finding) Federal Program and Assistance Listing Number (ALN) —Student Financial Assistance Cluster Criteria— Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (“NSLDS”) per OMB No. 1845‐0035.   Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) mailboxes sent by Department of Education via NSLDS (per OMB No. 1845‐0002). An institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in the enrollment data elements for the Campus Record and the Program Record, and submit the changes electronically through the batch method, spreadsheet submittal, or via the NSLDS. Statement of Condition—From a sample of 11 students for which reimbursement was requested under this program, two students were identified to have enrollment changes reported to the NSLDS outside of the required time frame (minimum of 60 days). The University performed further analysis on Enrollment Reporting for the period beginning Fall 2021 through Fall 2023, and identified additional students the University did not report via the National Student Loan Data System timely. Questioned Costs—None. Effect—The University did not report changes in enrollment status to the NSLDS timely which could result in impacts to future student financial aid funding. Underlying Cause—Continued impacts from a new system implementation in the prior year, combined with turnover in the Registrar’s office resulted in control gaps in the enrollment reporting process. Recommendation— The University should refine the enrollment reporting process to ensure that all enrollment changes are captured and reported timely to the NSLDS.   Management’s Views and Corrective Action Plan—Please refer to the University’s Corrective Action Plan for management’s view and corrective action plan
SECTION III—FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Reference Number 2023‐001—Enrollment Reporting (Partial Repeated Finding) Federal Program and Assistance Listing Number (ALN) —Student Financial Assistance Cluster Criteria— Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (“NSLDS”) per OMB No. 1845‐0035.   Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) mailboxes sent by Department of Education via NSLDS (per OMB No. 1845‐0002). An institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in the enrollment data elements for the Campus Record and the Program Record, and submit the changes electronically through the batch method, spreadsheet submittal, or via the NSLDS. Statement of Condition—From a sample of 11 students for which reimbursement was requested under this program, two students were identified to have enrollment changes reported to the NSLDS outside of the required time frame (minimum of 60 days). The University performed further analysis on Enrollment Reporting for the period beginning Fall 2021 through Fall 2023, and identified additional students the University did not report via the National Student Loan Data System timely. Questioned Costs—None. Effect—The University did not report changes in enrollment status to the NSLDS timely which could result in impacts to future student financial aid funding. Underlying Cause—Continued impacts from a new system implementation in the prior year, combined with turnover in the Registrar’s office resulted in control gaps in the enrollment reporting process. Recommendation— The University should refine the enrollment reporting process to ensure that all enrollment changes are captured and reported timely to the NSLDS.   Management’s Views and Corrective Action Plan—Please refer to the University’s Corrective Action Plan for management’s view and corrective action plan
SECTION III—FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Reference Number 2023‐001—Enrollment Reporting (Partial Repeated Finding) Federal Program and Assistance Listing Number (ALN) —Student Financial Assistance Cluster Criteria— Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (“NSLDS”) per OMB No. 1845‐0035.   Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) mailboxes sent by Department of Education via NSLDS (per OMB No. 1845‐0002). An institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in the enrollment data elements for the Campus Record and the Program Record, and submit the changes electronically through the batch method, spreadsheet submittal, or via the NSLDS. Statement of Condition—From a sample of 11 students for which reimbursement was requested under this program, two students were identified to have enrollment changes reported to the NSLDS outside of the required time frame (minimum of 60 days). The University performed further analysis on Enrollment Reporting for the period beginning Fall 2021 through Fall 2023, and identified additional students the University did not report via the National Student Loan Data System timely. Questioned Costs—None. Effect—The University did not report changes in enrollment status to the NSLDS timely which could result in impacts to future student financial aid funding. Underlying Cause—Continued impacts from a new system implementation in the prior year, combined with turnover in the Registrar’s office resulted in control gaps in the enrollment reporting process. Recommendation— The University should refine the enrollment reporting process to ensure that all enrollment changes are captured and reported timely to the NSLDS.   Management’s Views and Corrective Action Plan—Please refer to the University’s Corrective Action Plan for management’s view and corrective action plan
SECTION III—FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Reference Number 2023‐001—Enrollment Reporting (Partial Repeated Finding) Federal Program and Assistance Listing Number (ALN) —Student Financial Assistance Cluster Criteria— Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (“NSLDS”) per OMB No. 1845‐0035.   Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) mailboxes sent by Department of Education via NSLDS (per OMB No. 1845‐0002). An institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in the enrollment data elements for the Campus Record and the Program Record, and submit the changes electronically through the batch method, spreadsheet submittal, or via the NSLDS. Statement of Condition—From a sample of 11 students for which reimbursement was requested under this program, two students were identified to have enrollment changes reported to the NSLDS outside of the required time frame (minimum of 60 days). The University performed further analysis on Enrollment Reporting for the period beginning Fall 2021 through Fall 2023, and identified additional students the University did not report via the National Student Loan Data System timely. Questioned Costs—None. Effect—The University did not report changes in enrollment status to the NSLDS timely which could result in impacts to future student financial aid funding. Underlying Cause—Continued impacts from a new system implementation in the prior year, combined with turnover in the Registrar’s office resulted in control gaps in the enrollment reporting process. Recommendation— The University should refine the enrollment reporting process to ensure that all enrollment changes are captured and reported timely to the NSLDS.   Management’s Views and Corrective Action Plan—Please refer to the University’s Corrective Action Plan for management’s view and corrective action plan
SECTION III—FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Reference Number 2023‐001—Enrollment Reporting (Partial Repeated Finding) Federal Program and Assistance Listing Number (ALN) —Student Financial Assistance Cluster Criteria— Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (“NSLDS”) per OMB No. 1845‐0035.   Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) mailboxes sent by Department of Education via NSLDS (per OMB No. 1845‐0002). An institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in the enrollment data elements for the Campus Record and the Program Record, and submit the changes electronically through the batch method, spreadsheet submittal, or via the NSLDS. Statement of Condition—From a sample of 11 students for which reimbursement was requested under this program, two students were identified to have enrollment changes reported to the NSLDS outside of the required time frame (minimum of 60 days). The University performed further analysis on Enrollment Reporting for the period beginning Fall 2021 through Fall 2023, and identified additional students the University did not report via the National Student Loan Data System timely. Questioned Costs—None. Effect—The University did not report changes in enrollment status to the NSLDS timely which could result in impacts to future student financial aid funding. Underlying Cause—Continued impacts from a new system implementation in the prior year, combined with turnover in the Registrar’s office resulted in control gaps in the enrollment reporting process. Recommendation— The University should refine the enrollment reporting process to ensure that all enrollment changes are captured and reported timely to the NSLDS.   Management’s Views and Corrective Action Plan—Please refer to the University’s Corrective Action Plan for management’s view and corrective action plan
SECTION III—FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Reference Number 2023‐001—Enrollment Reporting (Partial Repeated Finding) Federal Program and Assistance Listing Number (ALN) —Student Financial Assistance Cluster Criteria— Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (“NSLDS”) per OMB No. 1845‐0035.   Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) mailboxes sent by Department of Education via NSLDS (per OMB No. 1845‐0002). An institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in the enrollment data elements for the Campus Record and the Program Record, and submit the changes electronically through the batch method, spreadsheet submittal, or via the NSLDS. Statement of Condition—From a sample of 11 students for which reimbursement was requested under this program, two students were identified to have enrollment changes reported to the NSLDS outside of the required time frame (minimum of 60 days). The University performed further analysis on Enrollment Reporting for the period beginning Fall 2021 through Fall 2023, and identified additional students the University did not report via the National Student Loan Data System timely. Questioned Costs—None. Effect—The University did not report changes in enrollment status to the NSLDS timely which could result in impacts to future student financial aid funding. Underlying Cause—Continued impacts from a new system implementation in the prior year, combined with turnover in the Registrar’s office resulted in control gaps in the enrollment reporting process. Recommendation— The University should refine the enrollment reporting process to ensure that all enrollment changes are captured and reported timely to the NSLDS.   Management’s Views and Corrective Action Plan—Please refer to the University’s Corrective Action Plan for management’s view and corrective action plan
SECTION III—FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Reference Number 2023‐001—Enrollment Reporting (Partial Repeated Finding) Federal Program and Assistance Listing Number (ALN) —Student Financial Assistance Cluster Criteria— Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (“NSLDS”) per OMB No. 1845‐0035.   Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) mailboxes sent by Department of Education via NSLDS (per OMB No. 1845‐0002). An institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in the enrollment data elements for the Campus Record and the Program Record, and submit the changes electronically through the batch method, spreadsheet submittal, or via the NSLDS. Statement of Condition—From a sample of 11 students for which reimbursement was requested under this program, two students were identified to have enrollment changes reported to the NSLDS outside of the required time frame (minimum of 60 days). The University performed further analysis on Enrollment Reporting for the period beginning Fall 2021 through Fall 2023, and identified additional students the University did not report via the National Student Loan Data System timely. Questioned Costs—None. Effect—The University did not report changes in enrollment status to the NSLDS timely which could result in impacts to future student financial aid funding. Underlying Cause—Continued impacts from a new system implementation in the prior year, combined with turnover in the Registrar’s office resulted in control gaps in the enrollment reporting process. Recommendation— The University should refine the enrollment reporting process to ensure that all enrollment changes are captured and reported timely to the NSLDS.   Management’s Views and Corrective Action Plan—Please refer to the University’s Corrective Action Plan for management’s view and corrective action plan
SECTION III—FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Reference Number 2023‐001—Enrollment Reporting (Partial Repeated Finding) Federal Program and Assistance Listing Number (ALN) —Student Financial Assistance Cluster Criteria— Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the National Student Loan Data System (“NSLDS”) per OMB No. 1845‐0035.   Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) mailboxes sent by Department of Education via NSLDS (per OMB No. 1845‐0002). An institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in the enrollment data elements for the Campus Record and the Program Record, and submit the changes electronically through the batch method, spreadsheet submittal, or via the NSLDS. Statement of Condition—From a sample of 11 students for which reimbursement was requested under this program, two students were identified to have enrollment changes reported to the NSLDS outside of the required time frame (minimum of 60 days). The University performed further analysis on Enrollment Reporting for the period beginning Fall 2021 through Fall 2023, and identified additional students the University did not report via the National Student Loan Data System timely. Questioned Costs—None. Effect—The University did not report changes in enrollment status to the NSLDS timely which could result in impacts to future student financial aid funding. Underlying Cause—Continued impacts from a new system implementation in the prior year, combined with turnover in the Registrar’s office resulted in control gaps in the enrollment reporting process. Recommendation— The University should refine the enrollment reporting process to ensure that all enrollment changes are captured and reported timely to the NSLDS.   Management’s Views and Corrective Action Plan—Please refer to the University’s Corrective Action Plan for management’s view and corrective action plan