FAC Explorer

Audit 29382

FY End
2022-06-30
Total Expended
$3.66M
Findings
12
Programs
6
Organization: Beulah Heights University (GA)
Year: 2022 Accepted: 2023-03-08
Auditor: The Wesley Peachtree Group Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
32723 2022-002 - Yes N
32724 2022-002 - Yes N
32725 2022-002 - Yes N
32726 2022-002 - Yes N
32727 2022-003 - - N
32728 2022-003 - - N
609165 2022-002 - Yes N
609166 2022-002 - Yes N
609167 2022-002 - Yes N
609168 2022-002 - Yes N
609169 2022-003 - - N
609170 2022-003 - - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $2.02M Yes 1
84.425 Education Stabilization Fund $763,034 Yes 1
84.063 Federal Pell Grant Program $244,000 Yes 1
59.008 Disaster Assistance Loans $150,000 - 0
84.007 Federal Supplemental Educational Opportunity Grants $37,485 Yes 1
84.033 Federal Work-Study Program $11,669 Yes 1

Contacts

Name Title Type
CK7GG9CE5TT4 Peter Karanja Auditee
4046272681 Donald K. Murphy Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The University participates in several programs sponsored by various government agencies as listed in the accompanying Schedule of Expen-ditures of Federal Awards. All programs are subject to audit by the various agencies, and they have the authority to determine liabili-ties, limit or suspend the University's partici-pation in the federal programs. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) is presented on an accrual basis of accounting consistent with the basis of accounting used by the University in the preparation of its financial statements. The information in the 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 (Uniform Guidance). Negative amounts reflected in the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Schedule includes all known federal pass-through federal expended by the University for the year ended June 30, 2022. All grants/awards should be reviewed in detail to determine if they contain any special provisions (for example, some awards require they be treated as major programs, even though they might not otherwise qualify as such). If the grant/award contains federal funding, the organization will obtain the following: name of the federal agency, award period, Catalog of Federal Domestic Assistance (CFDA) number. The grant/award should also be researched to determine if it is part of a cluster (including research and development) or a federal loan program. If the grant/award is passed through to/from a sub-recipient, the organization will obtain the pass-through entity identifying number. Prior to the grant/award becoming operational, the organization should review the OMB Compliance Supplements Matrix of Compliance Requirements. For every federally funded grant/award, personnel should be assigned for each area of compliance. Expenditures must be tracked for each individual grant/award. The accounting system must be set up to capture this information, and individuals must be established to assign expenses to each grant/award. De Minimis Rate Used: N Rate Explanation: The University does not have a federally negotiated indirect cost rate and has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-002
Finding 2022-002 - U.S. Department of Education (USDE). Title IV Student Financial Aid Program: Information on the federal program - Federal Pell Grant Program, CFDA No. 84. 063, June 30, 2022; Federal Work-Study Program, CFDA No. 84. 003, June 30, 2022; Federal Supplemental Educational Opportunity, CFDA No. 84. 007, June 30, 2022; Federal Direct Student Loans, CFDA No. 84. 268, June 30, 2022 Criteria - Federal regulations governing the Title IV programs. Condition - Compliances were noted, as more fully described in the context below. Questioned Costs -As provided below. Context- We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 60 students tested was overpaid Pell funds. The over awarded funds were subsequently returned. 3. One (1) out of 60 students tested was not eligible for but was awarded Federal Supplemental Educational Opportunity Grant (FSEOG). The University subsequently returned the ineligible grant amount. 4. One (1) out of 60 students tested showed a discrepancy during verification testing where we observed tax documents submitted with an incorrect social security number. The questioned cost is $5,195. 5. Two (2) out of Five (5) students tested did not show the returned amount on the student's statement of account during R2T4 testing. Both statements of account were subsequently updated with the returned amounts. Cause - Oversight by responsible employees of properly monitoring required elements. Effect- The University's participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding - Yes. Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-002
Finding 2022-002 - U.S. Department of Education (USDE). Title IV Student Financial Aid Program: Information on the federal program - Federal Pell Grant Program, CFDA No. 84. 063, June 30, 2022; Federal Work-Study Program, CFDA No. 84. 003, June 30, 2022; Federal Supplemental Educational Opportunity, CFDA No. 84. 007, June 30, 2022; Federal Direct Student Loans, CFDA No. 84. 268, June 30, 2022 Criteria - Federal regulations governing the Title IV programs. Condition - Compliances were noted, as more fully described in the context below. Questioned Costs -As provided below. Context- We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 60 students tested was overpaid Pell funds. The over awarded funds were subsequently returned. 3. One (1) out of 60 students tested was not eligible for but was awarded Federal Supplemental Educational Opportunity Grant (FSEOG). The University subsequently returned the ineligible grant amount. 4. One (1) out of 60 students tested showed a discrepancy during verification testing where we observed tax documents submitted with an incorrect social security number. The questioned cost is $5,195. 5. Two (2) out of Five (5) students tested did not show the returned amount on the student's statement of account during R2T4 testing. Both statements of account were subsequently updated with the returned amounts. Cause - Oversight by responsible employees of properly monitoring required elements. Effect- The University's participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding - Yes. Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-002
Finding 2022-002 - U.S. Department of Education (USDE). Title IV Student Financial Aid Program: Information on the federal program - Federal Pell Grant Program, CFDA No. 84. 063, June 30, 2022; Federal Work-Study Program, CFDA No. 84. 003, June 30, 2022; Federal Supplemental Educational Opportunity, CFDA No. 84. 007, June 30, 2022; Federal Direct Student Loans, CFDA No. 84. 268, June 30, 2022 Criteria - Federal regulations governing the Title IV programs. Condition - Compliances were noted, as more fully described in the context below. Questioned Costs -As provided below. Context- We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 60 students tested was overpaid Pell funds. The over awarded funds were subsequently returned. 3. One (1) out of 60 students tested was not eligible for but was awarded Federal Supplemental Educational Opportunity Grant (FSEOG). The University subsequently returned the ineligible grant amount. 4. One (1) out of 60 students tested showed a discrepancy during verification testing where we observed tax documents submitted with an incorrect social security number. The questioned cost is $5,195. 5. Two (2) out of Five (5) students tested did not show the returned amount on the student's statement of account during R2T4 testing. Both statements of account were subsequently updated with the returned amounts. Cause - Oversight by responsible employees of properly monitoring required elements. Effect- The University's participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding - Yes. Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-002
Finding 2022-002 - U.S. Department of Education (USDE). Title IV Student Financial Aid Program: Information on the federal program - Federal Pell Grant Program, CFDA No. 84. 063, June 30, 2022; Federal Work-Study Program, CFDA No. 84. 003, June 30, 2022; Federal Supplemental Educational Opportunity, CFDA No. 84. 007, June 30, 2022; Federal Direct Student Loans, CFDA No. 84. 268, June 30, 2022 Criteria - Federal regulations governing the Title IV programs. Condition - Compliances were noted, as more fully described in the context below. Questioned Costs -As provided below. Context- We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 60 students tested was overpaid Pell funds. The over awarded funds were subsequently returned. 3. One (1) out of 60 students tested was not eligible for but was awarded Federal Supplemental Educational Opportunity Grant (FSEOG). The University subsequently returned the ineligible grant amount. 4. One (1) out of 60 students tested showed a discrepancy during verification testing where we observed tax documents submitted with an incorrect social security number. The questioned cost is $5,195. 5. Two (2) out of Five (5) students tested did not show the returned amount on the student's statement of account during R2T4 testing. Both statements of account were subsequently updated with the returned amounts. Cause - Oversight by responsible employees of properly monitoring required elements. Effect- The University's participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding - Yes. Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-003
Higher Education Emergency Relief Fund (HEERF): Information on the federal program - Student Aid Portion of 18004(a)(1), CFDA No. 84.425E, June 30, 2022; Institutional Portion of 18004(a)(1 ), CFDA No. 84.425F, June 30, 2022 Criteria - Federal regulations governing the HEERF program. Condition- Instances of noncompliance were noted as more fully described in the context below. Questioned Costs - $0 Context- During the testing performed for the HEERF programs, we noted that funds were drawn down but not disbursed within the allotted timeframe of fifteen (15) and three (3) calendar days for the Student Aid Portion and Institutional Portion, respectively. However, we noted that all funds were used for allowable expenses for the year ended June 30, 2022. Cause - Oversight by responsible employees of the cash management compliance requirement. Effect- The University's participation in the HEERF program could be subject to USDE sanctions as applicable. Repeat Finding - No. Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-003
Higher Education Emergency Relief Fund (HEERF): Information on the federal program - Student Aid Portion of 18004(a)(1), CFDA No. 84.425E, June 30, 2022; Institutional Portion of 18004(a)(1 ), CFDA No. 84.425F, June 30, 2022 Criteria - Federal regulations governing the HEERF program. Condition- Instances of noncompliance were noted as more fully described in the context below. Questioned Costs - $0 Context- During the testing performed for the HEERF programs, we noted that funds were drawn down but not disbursed within the allotted timeframe of fifteen (15) and three (3) calendar days for the Student Aid Portion and Institutional Portion, respectively. However, we noted that all funds were used for allowable expenses for the year ended June 30, 2022. Cause - Oversight by responsible employees of the cash management compliance requirement. Effect- The University's participation in the HEERF program could be subject to USDE sanctions as applicable. Repeat Finding - No. Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-002
Finding 2022-002 - U.S. Department of Education (USDE). Title IV Student Financial Aid Program: Information on the federal program - Federal Pell Grant Program, CFDA No. 84. 063, June 30, 2022; Federal Work-Study Program, CFDA No. 84. 003, June 30, 2022; Federal Supplemental Educational Opportunity, CFDA No. 84. 007, June 30, 2022; Federal Direct Student Loans, CFDA No. 84. 268, June 30, 2022 Criteria - Federal regulations governing the Title IV programs. Condition - Compliances were noted, as more fully described in the context below. Questioned Costs -As provided below. Context- We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 60 students tested was overpaid Pell funds. The over awarded funds were subsequently returned. 3. One (1) out of 60 students tested was not eligible for but was awarded Federal Supplemental Educational Opportunity Grant (FSEOG). The University subsequently returned the ineligible grant amount. 4. One (1) out of 60 students tested showed a discrepancy during verification testing where we observed tax documents submitted with an incorrect social security number. The questioned cost is $5,195. 5. Two (2) out of Five (5) students tested did not show the returned amount on the student's statement of account during R2T4 testing. Both statements of account were subsequently updated with the returned amounts. Cause - Oversight by responsible employees of properly monitoring required elements. Effect- The University's participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding - Yes. Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-002
Finding 2022-002 - U.S. Department of Education (USDE). Title IV Student Financial Aid Program: Information on the federal program - Federal Pell Grant Program, CFDA No. 84. 063, June 30, 2022; Federal Work-Study Program, CFDA No. 84. 003, June 30, 2022; Federal Supplemental Educational Opportunity, CFDA No. 84. 007, June 30, 2022; Federal Direct Student Loans, CFDA No. 84. 268, June 30, 2022 Criteria - Federal regulations governing the Title IV programs. Condition - Compliances were noted, as more fully described in the context below. Questioned Costs -As provided below. Context- We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 60 students tested was overpaid Pell funds. The over awarded funds were subsequently returned. 3. One (1) out of 60 students tested was not eligible for but was awarded Federal Supplemental Educational Opportunity Grant (FSEOG). The University subsequently returned the ineligible grant amount. 4. One (1) out of 60 students tested showed a discrepancy during verification testing where we observed tax documents submitted with an incorrect social security number. The questioned cost is $5,195. 5. Two (2) out of Five (5) students tested did not show the returned amount on the student's statement of account during R2T4 testing. Both statements of account were subsequently updated with the returned amounts. Cause - Oversight by responsible employees of properly monitoring required elements. Effect- The University's participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding - Yes. Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-002
Finding 2022-002 - U.S. Department of Education (USDE). Title IV Student Financial Aid Program: Information on the federal program - Federal Pell Grant Program, CFDA No. 84. 063, June 30, 2022; Federal Work-Study Program, CFDA No. 84. 003, June 30, 2022; Federal Supplemental Educational Opportunity, CFDA No. 84. 007, June 30, 2022; Federal Direct Student Loans, CFDA No. 84. 268, June 30, 2022 Criteria - Federal regulations governing the Title IV programs. Condition - Compliances were noted, as more fully described in the context below. Questioned Costs -As provided below. Context- We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 60 students tested was overpaid Pell funds. The over awarded funds were subsequently returned. 3. One (1) out of 60 students tested was not eligible for but was awarded Federal Supplemental Educational Opportunity Grant (FSEOG). The University subsequently returned the ineligible grant amount. 4. One (1) out of 60 students tested showed a discrepancy during verification testing where we observed tax documents submitted with an incorrect social security number. The questioned cost is $5,195. 5. Two (2) out of Five (5) students tested did not show the returned amount on the student's statement of account during R2T4 testing. Both statements of account were subsequently updated with the returned amounts. Cause - Oversight by responsible employees of properly monitoring required elements. Effect- The University's participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding - Yes. Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-002
Finding 2022-002 - U.S. Department of Education (USDE). Title IV Student Financial Aid Program: Information on the federal program - Federal Pell Grant Program, CFDA No. 84. 063, June 30, 2022; Federal Work-Study Program, CFDA No. 84. 003, June 30, 2022; Federal Supplemental Educational Opportunity, CFDA No. 84. 007, June 30, 2022; Federal Direct Student Loans, CFDA No. 84. 268, June 30, 2022 Criteria - Federal regulations governing the Title IV programs. Condition - Compliances were noted, as more fully described in the context below. Questioned Costs -As provided below. Context- We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. One (1) out of 10 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 60 students tested was overpaid Pell funds. The over awarded funds were subsequently returned. 3. One (1) out of 60 students tested was not eligible for but was awarded Federal Supplemental Educational Opportunity Grant (FSEOG). The University subsequently returned the ineligible grant amount. 4. One (1) out of 60 students tested showed a discrepancy during verification testing where we observed tax documents submitted with an incorrect social security number. The questioned cost is $5,195. 5. Two (2) out of Five (5) students tested did not show the returned amount on the student's statement of account during R2T4 testing. Both statements of account were subsequently updated with the returned amounts. Cause - Oversight by responsible employees of properly monitoring required elements. Effect- The University's participation in the Title IV programs could be subject to USDE sanctions as applicable. Repeat Finding - Yes. Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-003
Higher Education Emergency Relief Fund (HEERF): Information on the federal program - Student Aid Portion of 18004(a)(1), CFDA No. 84.425E, June 30, 2022; Institutional Portion of 18004(a)(1 ), CFDA No. 84.425F, June 30, 2022 Criteria - Federal regulations governing the HEERF program. Condition- Instances of noncompliance were noted as more fully described in the context below. Questioned Costs - $0 Context- During the testing performed for the HEERF programs, we noted that funds were drawn down but not disbursed within the allotted timeframe of fifteen (15) and three (3) calendar days for the Student Aid Portion and Institutional Portion, respectively. However, we noted that all funds were used for allowable expenses for the year ended June 30, 2022. Cause - Oversight by responsible employees of the cash management compliance requirement. Effect- The University's participation in the HEERF program could be subject to USDE sanctions as applicable. Repeat Finding - No. Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.
Finding 2022-003
Higher Education Emergency Relief Fund (HEERF): Information on the federal program - Student Aid Portion of 18004(a)(1), CFDA No. 84.425E, June 30, 2022; Institutional Portion of 18004(a)(1 ), CFDA No. 84.425F, June 30, 2022 Criteria - Federal regulations governing the HEERF program. Condition- Instances of noncompliance were noted as more fully described in the context below. Questioned Costs - $0 Context- During the testing performed for the HEERF programs, we noted that funds were drawn down but not disbursed within the allotted timeframe of fifteen (15) and three (3) calendar days for the Student Aid Portion and Institutional Portion, respectively. However, we noted that all funds were used for allowable expenses for the year ended June 30, 2022. Cause - Oversight by responsible employees of the cash management compliance requirement. Effect- The University's participation in the HEERF program could be subject to USDE sanctions as applicable. Repeat Finding - No. Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes.