Audit 293383

FY End
2023-06-30
Total Expended
$12.75M
Findings
18
Programs
11
Organization: Avila University (MO)
Year: 2023 Accepted: 2024-03-04
Auditor: Forvis LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
372099 2023-001 Significant Deficiency Yes N
372100 2023-001 Significant Deficiency Yes N
372101 2023-002 - Yes L
372102 2023-002 - Yes L
372103 2023-003 - - N
372104 2023-003 - - N
372105 2023-003 - - N
372106 2023-003 - - N
372107 2023-003 - - N
948541 2023-001 Significant Deficiency Yes N
948542 2023-001 Significant Deficiency Yes N
948543 2023-002 - Yes L
948544 2023-002 - Yes L
948545 2023-003 - - N
948546 2023-003 - - N
948547 2023-003 - - N
948548 2023-003 - - N
948549 2023-003 - - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $8.47M Yes 3
84.063 Federal Pell Grant Program $2.71M Yes 3
84.031 Higher Education_institutional Aid $404,531 - 0
84.047 Trio_upward Bound $324,186 - 0
84.047 Trio Project Achieve $284,076 - 0
84.042 Trio_student Support Services $241,268 - 0
84.425 Covid-19 - Education Stabilization Fund/institutional Aid $100,000 - 0
84.033 Federal Work-Study Program $81,044 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $70,421 Yes 1
47.076 Education and Human Resources $48,058 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $16,974 Yes 1

Contacts

Name Title Type
DGXAZ2M51UL3 Joe Sjuts Auditee
8165012487 Dustin Haywood Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the University under programs of the federal government for the year ended June 30, 2023. 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.
Title: Summary of Significant Accounting Policies 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Indirect Cost Rate 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Criteria or Specific Requirement – Special Tests & Provisions: Enrollment Reporting (Pell 34 CFR Section 690.83(b)(2); FDL, 34 CFR Section 685.309). Federal regulations state that enrollment information must be reported to the National Student Loan Data System (NSLDS) website within 30 days of whenever attendance changes for students, unless a complete roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leave of absence. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Additionally, institutions are required to accurately report the student's Campus-Level and Program-Level enrollment data. Condition – The University did not ensure accurate and timely notification to the NSLDS of student status changes and program-level enrollment data. Questioned Costs – None noted. Context – Out of a population of 235 status changes, 36 changes were tested to ensure the University notified the NSLDS of student status changes in a timely manner and used accurate information. Out of these 36 status changes, there were 16 selected where the campus and program-level record information was not in agreement between the NSLDS and the campus level information. Out of these 36 status changes selected for testing, there were 15 instances in which the student's status change was reported after the 60 day requirement. The sample was not, and was not intended to be, a statistically valid sample. Effect – Notification of student changes was not reported in a timely manner or was reported inaccurately. Cause – Oversight by management. Identification as a Repeat Finding – Yes, see prior year findings 2022-002, 2021-001, 2020-002 and 2019-003. Recommendation – The University should implement monitoring policies and procedures to ensure that notifications are remitted timely and accurately. Views of Responsible Officials and Planned Corrective Actions – Management has hired a new Director of Institutional Research and provided training and is aware of the federal regulations surrounding enrollment information that must be reported to the NSLDS. Given the complexity of the reporting, management has established additional policies and procedures to address the errors related to enrollment reporting to the NSLDS in a timely and accurate manner.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Criteria or Specific Requirement – Special Tests & Provisions: Enrollment Reporting (Pell 34 CFR Section 690.83(b)(2); FDL, 34 CFR Section 685.309). Federal regulations state that enrollment information must be reported to the National Student Loan Data System (NSLDS) website within 30 days of whenever attendance changes for students, unless a complete roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leave of absence. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Additionally, institutions are required to accurately report the student's Campus-Level and Program-Level enrollment data. Condition – The University did not ensure accurate and timely notification to the NSLDS of student status changes and program-level enrollment data. Questioned Costs – None noted. Context – Out of a population of 235 status changes, 36 changes were tested to ensure the University notified the NSLDS of student status changes in a timely manner and used accurate information. Out of these 36 status changes, there were 16 selected where the campus and program-level record information was not in agreement between the NSLDS and the campus level information. Out of these 36 status changes selected for testing, there were 15 instances in which the student's status change was reported after the 60 day requirement. The sample was not, and was not intended to be, a statistically valid sample. Effect – Notification of student changes was not reported in a timely manner or was reported inaccurately. Cause – Oversight by management. Identification as a Repeat Finding – Yes, see prior year findings 2022-002, 2021-001, 2020-002 and 2019-003. Recommendation – The University should implement monitoring policies and procedures to ensure that notifications are remitted timely and accurately. Views of Responsible Officials and Planned Corrective Actions – Management has hired a new Director of Institutional Research and provided training and is aware of the federal regulations surrounding enrollment information that must be reported to the NSLDS. Given the complexity of the reporting, management has established additional policies and procedures to address the errors related to enrollment reporting to the NSLDS in a timely and accurate manner.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Criteria or Specific Requirement – Reporting According to 34 CFR 690.83, Dear Colleague Letter Gen 13-13, and Federal Register Volume 84, Number 212, November 1, 2019, an institution must submit Pell and Direct Loan origination records and disbursement records to the Common Origination and Disbursement (COD) in a timely and accurate manner. Condition – The University did not ensure accurate origination and disbursement reporting to the COD. Questioned Costs – None noted. Context – Out of a population of 2,221 students receiving Direct Loan and/or Pell awards during the year, a sample of 40 students were selected for testing. Five errors were noted. There were three instances in which the student's disbursement date was not consistent with the COD, and two instances in which the student's pell award amount was not consistent with the COD. The sample was not, and was not intended to be, a statistically valid sample. Effect – The University did not report the accurate data (e.g., disbursement dates and amounts) to the COD. Cause – Lack of reconciliation of student origination records to data provided to the COD. Identification as a Repeat Finding – Yes, see prior year finding 2022-003 Recommendation – The University should review and update its processes and controls to ensure a formal reconciliation is provided for student origination records to the COD. Views of Responsible Officials and Planned Corrective Actions – Management has overhauled the underlying processes to include formal monthly reconciliations and additional levels of review. Further, the new process requires that Pell and Direct Loan origination and disbursement records are submitted to the COD by the end of the next business day. The newly implemented reconciliation process validates disbursement dates, amounts and COA in the COD.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Criteria or Specific Requirement – Reporting According to 34 CFR 690.83, Dear Colleague Letter Gen 13-13, and Federal Register Volume 84, Number 212, November 1, 2019, an institution must submit Pell and Direct Loan origination records and disbursement records to the Common Origination and Disbursement (COD) in a timely and accurate manner. Condition – The University did not ensure accurate origination and disbursement reporting to the COD. Questioned Costs – None noted. Context – Out of a population of 2,221 students receiving Direct Loan and/or Pell awards during the year, a sample of 40 students were selected for testing. Five errors were noted. There were three instances in which the student's disbursement date was not consistent with the COD, and two instances in which the student's pell award amount was not consistent with the COD. The sample was not, and was not intended to be, a statistically valid sample. Effect – The University did not report the accurate data (e.g., disbursement dates and amounts) to the COD. Cause – Lack of reconciliation of student origination records to data provided to the COD. Identification as a Repeat Finding – Yes, see prior year finding 2022-003 Recommendation – The University should review and update its processes and controls to ensure a formal reconciliation is provided for student origination records to the COD. Views of Responsible Officials and Planned Corrective Actions – Management has overhauled the underlying processes to include formal monthly reconciliations and additional levels of review. Further, the new process requires that Pell and Direct Loan origination and disbursement records are submitted to the COD by the end of the next business day. The newly implemented reconciliation process validates disbursement dates, amounts and COA in the COD.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063, 84.033, 84.379, 84.007 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Federal Work-Study Program - Award Year 2023 Teacher Education Assistance for College and Higher Education Grants - Award Year 2023 Federal Supplemental Educational Opportunities Grant - Award Year 2023 Criteria or Specific Requirement – Special Tests & Provisions: Gramm-Leach-Bliley Act The Gramm-Leach-Bliley Act requires financial institutions to explain their information-sharing to their customers and to safeguard sensitive data. The Federal Trade Commision considers Title IV-eligible institutions that participate in Title IV Educational Assistance Program as "financial institutions" and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers. Under 16 CFR 314, institutions are required to develop, implement and maintain a comprehensive information security program that adresses the implementation of eight minimum safeguards. Condition – The University does not have a written information security program that addresses the minimum safeguards identified in 16 CFR 314.4(c)(1) through (8), nor the requirements identified in 16 CFR 314.4(d) and (g). Questioned Costs – None noted. Context – Through inquirty of management and review of information policies published on the University's website, it was determined the eight requirements were not all included in a comprehensive policy that met the minimum requirements. Effect – The University was not in compliance with the Gramm-Leach-Bliley Act. Cause – The University's policy was not finalized. Identification as a Repeat Finding – Not applicable. Recommendation – We recommend management takes necessary steps to finalize a written information security policy that complies with the safeguards identified within 16 CFR 314. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063, 84.033, 84.379, 84.007 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Federal Work-Study Program - Award Year 2023 Teacher Education Assistance for College and Higher Education Grants - Award Year 2023 Federal Supplemental Educational Opportunities Grant - Award Year 2023 Criteria or Specific Requirement – Special Tests & Provisions: Gramm-Leach-Bliley Act The Gramm-Leach-Bliley Act requires financial institutions to explain their information-sharing to their customers and to safeguard sensitive data. The Federal Trade Commision considers Title IV-eligible institutions that participate in Title IV Educational Assistance Program as "financial institutions" and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers. Under 16 CFR 314, institutions are required to develop, implement and maintain a comprehensive information security program that adresses the implementation of eight minimum safeguards. Condition – The University does not have a written information security program that addresses the minimum safeguards identified in 16 CFR 314.4(c)(1) through (8), nor the requirements identified in 16 CFR 314.4(d) and (g). Questioned Costs – None noted. Context – Through inquirty of management and review of information policies published on the University's website, it was determined the eight requirements were not all included in a comprehensive policy that met the minimum requirements. Effect – The University was not in compliance with the Gramm-Leach-Bliley Act. Cause – The University's policy was not finalized. Identification as a Repeat Finding – Not applicable. Recommendation – We recommend management takes necessary steps to finalize a written information security policy that complies with the safeguards identified within 16 CFR 314. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063, 84.033, 84.379, 84.007 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Federal Work-Study Program - Award Year 2023 Teacher Education Assistance for College and Higher Education Grants - Award Year 2023 Federal Supplemental Educational Opportunities Grant - Award Year 2023 Criteria or Specific Requirement – Special Tests & Provisions: Gramm-Leach-Bliley Act The Gramm-Leach-Bliley Act requires financial institutions to explain their information-sharing to their customers and to safeguard sensitive data. The Federal Trade Commision considers Title IV-eligible institutions that participate in Title IV Educational Assistance Program as "financial institutions" and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers. Under 16 CFR 314, institutions are required to develop, implement and maintain a comprehensive information security program that adresses the implementation of eight minimum safeguards. Condition – The University does not have a written information security program that addresses the minimum safeguards identified in 16 CFR 314.4(c)(1) through (8), nor the requirements identified in 16 CFR 314.4(d) and (g). Questioned Costs – None noted. Context – Through inquirty of management and review of information policies published on the University's website, it was determined the eight requirements were not all included in a comprehensive policy that met the minimum requirements. Effect – The University was not in compliance with the Gramm-Leach-Bliley Act. Cause – The University's policy was not finalized. Identification as a Repeat Finding – Not applicable. Recommendation – We recommend management takes necessary steps to finalize a written information security policy that complies with the safeguards identified within 16 CFR 314. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063, 84.033, 84.379, 84.007 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Federal Work-Study Program - Award Year 2023 Teacher Education Assistance for College and Higher Education Grants - Award Year 2023 Federal Supplemental Educational Opportunities Grant - Award Year 2023 Criteria or Specific Requirement – Special Tests & Provisions: Gramm-Leach-Bliley Act The Gramm-Leach-Bliley Act requires financial institutions to explain their information-sharing to their customers and to safeguard sensitive data. The Federal Trade Commision considers Title IV-eligible institutions that participate in Title IV Educational Assistance Program as "financial institutions" and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers. Under 16 CFR 314, institutions are required to develop, implement and maintain a comprehensive information security program that adresses the implementation of eight minimum safeguards. Condition – The University does not have a written information security program that addresses the minimum safeguards identified in 16 CFR 314.4(c)(1) through (8), nor the requirements identified in 16 CFR 314.4(d) and (g). Questioned Costs – None noted. Context – Through inquirty of management and review of information policies published on the University's website, it was determined the eight requirements were not all included in a comprehensive policy that met the minimum requirements. Effect – The University was not in compliance with the Gramm-Leach-Bliley Act. Cause – The University's policy was not finalized. Identification as a Repeat Finding – Not applicable. Recommendation – We recommend management takes necessary steps to finalize a written information security policy that complies with the safeguards identified within 16 CFR 314. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063, 84.033, 84.379, 84.007 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Federal Work-Study Program - Award Year 2023 Teacher Education Assistance for College and Higher Education Grants - Award Year 2023 Federal Supplemental Educational Opportunities Grant - Award Year 2023 Criteria or Specific Requirement – Special Tests & Provisions: Gramm-Leach-Bliley Act The Gramm-Leach-Bliley Act requires financial institutions to explain their information-sharing to their customers and to safeguard sensitive data. The Federal Trade Commision considers Title IV-eligible institutions that participate in Title IV Educational Assistance Program as "financial institutions" and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers. Under 16 CFR 314, institutions are required to develop, implement and maintain a comprehensive information security program that adresses the implementation of eight minimum safeguards. Condition – The University does not have a written information security program that addresses the minimum safeguards identified in 16 CFR 314.4(c)(1) through (8), nor the requirements identified in 16 CFR 314.4(d) and (g). Questioned Costs – None noted. Context – Through inquirty of management and review of information policies published on the University's website, it was determined the eight requirements were not all included in a comprehensive policy that met the minimum requirements. Effect – The University was not in compliance with the Gramm-Leach-Bliley Act. Cause – The University's policy was not finalized. Identification as a Repeat Finding – Not applicable. Recommendation – We recommend management takes necessary steps to finalize a written information security policy that complies with the safeguards identified within 16 CFR 314. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Criteria or Specific Requirement – Special Tests & Provisions: Enrollment Reporting (Pell 34 CFR Section 690.83(b)(2); FDL, 34 CFR Section 685.309). Federal regulations state that enrollment information must be reported to the National Student Loan Data System (NSLDS) website within 30 days of whenever attendance changes for students, unless a complete roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leave of absence. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Additionally, institutions are required to accurately report the student's Campus-Level and Program-Level enrollment data. Condition – The University did not ensure accurate and timely notification to the NSLDS of student status changes and program-level enrollment data. Questioned Costs – None noted. Context – Out of a population of 235 status changes, 36 changes were tested to ensure the University notified the NSLDS of student status changes in a timely manner and used accurate information. Out of these 36 status changes, there were 16 selected where the campus and program-level record information was not in agreement between the NSLDS and the campus level information. Out of these 36 status changes selected for testing, there were 15 instances in which the student's status change was reported after the 60 day requirement. The sample was not, and was not intended to be, a statistically valid sample. Effect – Notification of student changes was not reported in a timely manner or was reported inaccurately. Cause – Oversight by management. Identification as a Repeat Finding – Yes, see prior year findings 2022-002, 2021-001, 2020-002 and 2019-003. Recommendation – The University should implement monitoring policies and procedures to ensure that notifications are remitted timely and accurately. Views of Responsible Officials and Planned Corrective Actions – Management has hired a new Director of Institutional Research and provided training and is aware of the federal regulations surrounding enrollment information that must be reported to the NSLDS. Given the complexity of the reporting, management has established additional policies and procedures to address the errors related to enrollment reporting to the NSLDS in a timely and accurate manner.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Criteria or Specific Requirement – Special Tests & Provisions: Enrollment Reporting (Pell 34 CFR Section 690.83(b)(2); FDL, 34 CFR Section 685.309). Federal regulations state that enrollment information must be reported to the National Student Loan Data System (NSLDS) website within 30 days of whenever attendance changes for students, unless a complete roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leave of absence. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Additionally, institutions are required to accurately report the student's Campus-Level and Program-Level enrollment data. Condition – The University did not ensure accurate and timely notification to the NSLDS of student status changes and program-level enrollment data. Questioned Costs – None noted. Context – Out of a population of 235 status changes, 36 changes were tested to ensure the University notified the NSLDS of student status changes in a timely manner and used accurate information. Out of these 36 status changes, there were 16 selected where the campus and program-level record information was not in agreement between the NSLDS and the campus level information. Out of these 36 status changes selected for testing, there were 15 instances in which the student's status change was reported after the 60 day requirement. The sample was not, and was not intended to be, a statistically valid sample. Effect – Notification of student changes was not reported in a timely manner or was reported inaccurately. Cause – Oversight by management. Identification as a Repeat Finding – Yes, see prior year findings 2022-002, 2021-001, 2020-002 and 2019-003. Recommendation – The University should implement monitoring policies and procedures to ensure that notifications are remitted timely and accurately. Views of Responsible Officials and Planned Corrective Actions – Management has hired a new Director of Institutional Research and provided training and is aware of the federal regulations surrounding enrollment information that must be reported to the NSLDS. Given the complexity of the reporting, management has established additional policies and procedures to address the errors related to enrollment reporting to the NSLDS in a timely and accurate manner.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Criteria or Specific Requirement – Reporting According to 34 CFR 690.83, Dear Colleague Letter Gen 13-13, and Federal Register Volume 84, Number 212, November 1, 2019, an institution must submit Pell and Direct Loan origination records and disbursement records to the Common Origination and Disbursement (COD) in a timely and accurate manner. Condition – The University did not ensure accurate origination and disbursement reporting to the COD. Questioned Costs – None noted. Context – Out of a population of 2,221 students receiving Direct Loan and/or Pell awards during the year, a sample of 40 students were selected for testing. Five errors were noted. There were three instances in which the student's disbursement date was not consistent with the COD, and two instances in which the student's pell award amount was not consistent with the COD. The sample was not, and was not intended to be, a statistically valid sample. Effect – The University did not report the accurate data (e.g., disbursement dates and amounts) to the COD. Cause – Lack of reconciliation of student origination records to data provided to the COD. Identification as a Repeat Finding – Yes, see prior year finding 2022-003 Recommendation – The University should review and update its processes and controls to ensure a formal reconciliation is provided for student origination records to the COD. Views of Responsible Officials and Planned Corrective Actions – Management has overhauled the underlying processes to include formal monthly reconciliations and additional levels of review. Further, the new process requires that Pell and Direct Loan origination and disbursement records are submitted to the COD by the end of the next business day. The newly implemented reconciliation process validates disbursement dates, amounts and COA in the COD.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Criteria or Specific Requirement – Reporting According to 34 CFR 690.83, Dear Colleague Letter Gen 13-13, and Federal Register Volume 84, Number 212, November 1, 2019, an institution must submit Pell and Direct Loan origination records and disbursement records to the Common Origination and Disbursement (COD) in a timely and accurate manner. Condition – The University did not ensure accurate origination and disbursement reporting to the COD. Questioned Costs – None noted. Context – Out of a population of 2,221 students receiving Direct Loan and/or Pell awards during the year, a sample of 40 students were selected for testing. Five errors were noted. There were three instances in which the student's disbursement date was not consistent with the COD, and two instances in which the student's pell award amount was not consistent with the COD. The sample was not, and was not intended to be, a statistically valid sample. Effect – The University did not report the accurate data (e.g., disbursement dates and amounts) to the COD. Cause – Lack of reconciliation of student origination records to data provided to the COD. Identification as a Repeat Finding – Yes, see prior year finding 2022-003 Recommendation – The University should review and update its processes and controls to ensure a formal reconciliation is provided for student origination records to the COD. Views of Responsible Officials and Planned Corrective Actions – Management has overhauled the underlying processes to include formal monthly reconciliations and additional levels of review. Further, the new process requires that Pell and Direct Loan origination and disbursement records are submitted to the COD by the end of the next business day. The newly implemented reconciliation process validates disbursement dates, amounts and COA in the COD.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063, 84.033, 84.379, 84.007 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Federal Work-Study Program - Award Year 2023 Teacher Education Assistance for College and Higher Education Grants - Award Year 2023 Federal Supplemental Educational Opportunities Grant - Award Year 2023 Criteria or Specific Requirement – Special Tests & Provisions: Gramm-Leach-Bliley Act The Gramm-Leach-Bliley Act requires financial institutions to explain their information-sharing to their customers and to safeguard sensitive data. The Federal Trade Commision considers Title IV-eligible institutions that participate in Title IV Educational Assistance Program as "financial institutions" and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers. Under 16 CFR 314, institutions are required to develop, implement and maintain a comprehensive information security program that adresses the implementation of eight minimum safeguards. Condition – The University does not have a written information security program that addresses the minimum safeguards identified in 16 CFR 314.4(c)(1) through (8), nor the requirements identified in 16 CFR 314.4(d) and (g). Questioned Costs – None noted. Context – Through inquirty of management and review of information policies published on the University's website, it was determined the eight requirements were not all included in a comprehensive policy that met the minimum requirements. Effect – The University was not in compliance with the Gramm-Leach-Bliley Act. Cause – The University's policy was not finalized. Identification as a Repeat Finding – Not applicable. Recommendation – We recommend management takes necessary steps to finalize a written information security policy that complies with the safeguards identified within 16 CFR 314. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063, 84.033, 84.379, 84.007 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Federal Work-Study Program - Award Year 2023 Teacher Education Assistance for College and Higher Education Grants - Award Year 2023 Federal Supplemental Educational Opportunities Grant - Award Year 2023 Criteria or Specific Requirement – Special Tests & Provisions: Gramm-Leach-Bliley Act The Gramm-Leach-Bliley Act requires financial institutions to explain their information-sharing to their customers and to safeguard sensitive data. The Federal Trade Commision considers Title IV-eligible institutions that participate in Title IV Educational Assistance Program as "financial institutions" and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers. Under 16 CFR 314, institutions are required to develop, implement and maintain a comprehensive information security program that adresses the implementation of eight minimum safeguards. Condition – The University does not have a written information security program that addresses the minimum safeguards identified in 16 CFR 314.4(c)(1) through (8), nor the requirements identified in 16 CFR 314.4(d) and (g). Questioned Costs – None noted. Context – Through inquirty of management and review of information policies published on the University's website, it was determined the eight requirements were not all included in a comprehensive policy that met the minimum requirements. Effect – The University was not in compliance with the Gramm-Leach-Bliley Act. Cause – The University's policy was not finalized. Identification as a Repeat Finding – Not applicable. Recommendation – We recommend management takes necessary steps to finalize a written information security policy that complies with the safeguards identified within 16 CFR 314. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063, 84.033, 84.379, 84.007 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Federal Work-Study Program - Award Year 2023 Teacher Education Assistance for College and Higher Education Grants - Award Year 2023 Federal Supplemental Educational Opportunities Grant - Award Year 2023 Criteria or Specific Requirement – Special Tests & Provisions: Gramm-Leach-Bliley Act The Gramm-Leach-Bliley Act requires financial institutions to explain their information-sharing to their customers and to safeguard sensitive data. The Federal Trade Commision considers Title IV-eligible institutions that participate in Title IV Educational Assistance Program as "financial institutions" and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers. Under 16 CFR 314, institutions are required to develop, implement and maintain a comprehensive information security program that adresses the implementation of eight minimum safeguards. Condition – The University does not have a written information security program that addresses the minimum safeguards identified in 16 CFR 314.4(c)(1) through (8), nor the requirements identified in 16 CFR 314.4(d) and (g). Questioned Costs – None noted. Context – Through inquirty of management and review of information policies published on the University's website, it was determined the eight requirements were not all included in a comprehensive policy that met the minimum requirements. Effect – The University was not in compliance with the Gramm-Leach-Bliley Act. Cause – The University's policy was not finalized. Identification as a Repeat Finding – Not applicable. Recommendation – We recommend management takes necessary steps to finalize a written information security policy that complies with the safeguards identified within 16 CFR 314. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063, 84.033, 84.379, 84.007 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Federal Work-Study Program - Award Year 2023 Teacher Education Assistance for College and Higher Education Grants - Award Year 2023 Federal Supplemental Educational Opportunities Grant - Award Year 2023 Criteria or Specific Requirement – Special Tests & Provisions: Gramm-Leach-Bliley Act The Gramm-Leach-Bliley Act requires financial institutions to explain their information-sharing to their customers and to safeguard sensitive data. The Federal Trade Commision considers Title IV-eligible institutions that participate in Title IV Educational Assistance Program as "financial institutions" and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers. Under 16 CFR 314, institutions are required to develop, implement and maintain a comprehensive information security program that adresses the implementation of eight minimum safeguards. Condition – The University does not have a written information security program that addresses the minimum safeguards identified in 16 CFR 314.4(c)(1) through (8), nor the requirements identified in 16 CFR 314.4(d) and (g). Questioned Costs – None noted. Context – Through inquirty of management and review of information policies published on the University's website, it was determined the eight requirements were not all included in a comprehensive policy that met the minimum requirements. Effect – The University was not in compliance with the Gramm-Leach-Bliley Act. Cause – The University's policy was not finalized. Identification as a Repeat Finding – Not applicable. Recommendation – We recommend management takes necessary steps to finalize a written information security policy that complies with the safeguards identified within 16 CFR 314. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063, 84.033, 84.379, 84.007 Federal Direct Student Loans - Award Year 2023 Federal Pell Grant Program - Award Year 2023 Federal Work-Study Program - Award Year 2023 Teacher Education Assistance for College and Higher Education Grants - Award Year 2023 Federal Supplemental Educational Opportunities Grant - Award Year 2023 Criteria or Specific Requirement – Special Tests & Provisions: Gramm-Leach-Bliley Act The Gramm-Leach-Bliley Act requires financial institutions to explain their information-sharing to their customers and to safeguard sensitive data. The Federal Trade Commision considers Title IV-eligible institutions that participate in Title IV Educational Assistance Program as "financial institutions" and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers. Under 16 CFR 314, institutions are required to develop, implement and maintain a comprehensive information security program that adresses the implementation of eight minimum safeguards. Condition – The University does not have a written information security program that addresses the minimum safeguards identified in 16 CFR 314.4(c)(1) through (8), nor the requirements identified in 16 CFR 314.4(d) and (g). Questioned Costs – None noted. Context – Through inquirty of management and review of information policies published on the University's website, it was determined the eight requirements were not all included in a comprehensive policy that met the minimum requirements. Effect – The University was not in compliance with the Gramm-Leach-Bliley Act. Cause – The University's policy was not finalized. Identification as a Repeat Finding – Not applicable. Recommendation – We recommend management takes necessary steps to finalize a written information security policy that complies with the safeguards identified within 16 CFR 314. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the stated finding and has implemented a corrective action plan.