Audit 297946

FY End
2023-06-30
Total Expended
$95.14M
Findings
4
Programs
25
Organization: Sacred Heart University, Inc. (CT)
Year: 2023 Accepted: 2024-03-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
384825 2023-001 - - N
384826 2023-001 - - N
961267 2023-001 - - N
961268 2023-001 - - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $80.27M Yes 1
84.063 Federal Pell Grant Program $5.29M Yes 1
84.033 Federal Work-Study Program $1.52M Yes 0
84.411 Investing in Innovation (i3) Fund $623,358 - 0
93.247 Advanced Nursing Education Grant Program $597,187 - 0
93.732 Mental and Behavioral Health Education and Training Grants $536,311 - 0
84.007 Federal Supplemental Educational Opportunity Grants $427,705 Yes 0
93.156 Geriatric Training for Physicians, Dentists and Behavioral/mental Health Professionals $358,000 - 0
84.038 Federal Perkins Loan Program $227,579 Yes 0
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $223,769 - 0
84.047 Trio_upward Bound $217,429 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $169,600 Yes 0
47.070 Computer and Information Science and Engineering $87,147 - 0
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $75,160 - 0
47.076 Education and Human Resources $70,198 - 0
47.050 Geosciences $49,739 - 0
10.559 Summer Food Service Program for Children $47,096 - 0
93.556 Promoting Safe and Stable Families $46,772 - 0
93.173 Research Related to Deafness and Communication Disorders $41,840 - 0
15.634 State Wildlife Grants $21,897 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $11,316 Yes 0
84.425 Education Stabilization Fund $9,841 Yes 0
11.011 Ocean Exploration $7,655 - 0
93.778 Medical Assistance Program $5,335 - 0
10.310 Agriculture and Food Research Initiative (afri) $4,895 - 0

Contacts

Name Title Type
GC8QXPMV7JB4 Liz-Ann St. Onge Auditee
2033717825 Sara D'agostino Auditor
No contacts on file

Notes to SEFA

Title: Note 3 - Perkins Loan Program Accounting Policies: (1) The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) summarizes the expenditures of Sacred Heart University, Inc. (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. For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between the University and agencies and departments of the federal government and all subawards to the University by nonfederal organizations pursuant to federal grants, contracts, and similar agreements. (2) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The University has applied the 10% de minimus indirect cost rate to certain federal awards, as allowed under Uniform Guidance. During the year ended June 30, 2023, no loans were advanced under the Federal Perkins Loan Program and there was no administrative cost allowance claimed. As of June 30, 2023, the amount of Perkins Loans outstanding was $89,005. The expenditures included on the Schedule consist of Perkins Loans outstanding at June 30, 2022 and cancelations in fiscal year 2023.
Title: Note 4 - Federal Direct Loan Program Accounting Policies: (1) The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) summarizes the expenditures of Sacred Heart University, Inc. (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. For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between the University and agencies and departments of the federal government and all subawards to the University by nonfederal organizations pursuant to federal grants, contracts, and similar agreements. (2) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The University has applied the 10% de minimus indirect cost rate to certain federal awards, as allowed under Uniform Guidance. For the Federal Direct Student Loan Program, the University is only responsible for the performance of certain administrative duties; therefore, the associated net assets and transactions are not included in the University’s consolidated financial statements, and it is not practicable to determine the balances of loans outstanding to students of the University under this program at June 30, 2023. The Schedule includes the amounts loaned to students during the year ended June 30, 2023.

Finding Details

Finding 2023-001 - Special Tests and Provisions - Enrollment Reporting U.S. Department of Education - Student Financial Assistance Cluster Federal Pell Grant Program (84.063) Federal Direct Loan Program (84.268) Federal Award Year: 2022-2023 Criteria: Under the Federal Pell Grant Program and U.S. Department of Education (ED) loan programs, institutions are required to report enrollment information via the National Student Loan Data System (“NSLDS”) (OMB No. 1845-0035). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (“NSLDSFAP”) website. There are two categories of enrollment information, “Campus-Level” and “Program-Level,” both of which need to be reported accurately and have separate record types. Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record: OPEID Number, Enrollment Effective Date, Enrollment Status, and Certification Date. Institutions are responsible for accurately reporting the following significant data elements under the Program-Level Record: OPEID Number, CIP Code, CIP Year, Credential Level, Published Program Length Measurement, Published Program Length, Program Begin Date, Program Enrollment Status, and Program Enrollment Effective Date. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) (OMB No. 1845 0002) mailboxes sent by the Department of Education (“ED”) via NSLDS. 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 data elements for the Campus Record and the Program Record identified above, and submit the changes electronically through the batch method, spreadsheet submittal, or the NSLDS website (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). Enrollment information is used to determine the borrower’s eligibility for in-school status, deferment, interest subsidy, and grace period. Enrollment changes, such as a change from full-time to half-time status, graduation, withdrawal, or an approved leave of absence, are changes that need to be reported. The enrollment information is merged into the NSLDS database and reported to guarantors, lenders, and servicers of student loans. Context: The University distributes Direct Loans and Pell grants to students and is thus required to report the Campus-Level and Program-Level enrollment information of these students to NSLDS both timely and accurately. Condition: We identified the following instances of noncompliance from a selection of forty (40) graduated students selected for enrollment reporting testing: • Two (2) students whose graduation effective dates were reported incorrectly. Both students, who were awarded a combined $37,820 in Direct Loans and Pell grants, graduated effective May 9, 2023, but were reported to NSLDS as graduated effective June 19, 2023, and July 6, 2023. Cause: For both students, their undergraduate program graduation effective dates for the Spring 2023 semester (May 9, 2023) were originally reported correctly to the National Student Clearinghouse. However, both students were subsequently enrolled in a Summer 2023 semester graduate program and due to a bug within Ellucian Colleague, the University’s ERP system, their undergraduate program graduation effective dates were overwritten by their graduate program start dates (June 19, 2023, and July 6, 2023) upon the University’s submission of the Summer 2023 enrollment file to the National Student Clearinghouse. Effect: The University did not accurately report graduation effective dates for two (2) students. Questioned Costs: None noted Identified as a Repeat Finding: No Recommendation: The University should strengthen policies and procedures to ensure that enrollment effective dates are reviewed and submitted accurately to NSLDS.
Finding 2023-001 - Special Tests and Provisions - Enrollment Reporting U.S. Department of Education - Student Financial Assistance Cluster Federal Pell Grant Program (84.063) Federal Direct Loan Program (84.268) Federal Award Year: 2022-2023 Criteria: Under the Federal Pell Grant Program and U.S. Department of Education (ED) loan programs, institutions are required to report enrollment information via the National Student Loan Data System (“NSLDS”) (OMB No. 1845-0035). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (“NSLDSFAP”) website. There are two categories of enrollment information, “Campus-Level” and “Program-Level,” both of which need to be reported accurately and have separate record types. Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record: OPEID Number, Enrollment Effective Date, Enrollment Status, and Certification Date. Institutions are responsible for accurately reporting the following significant data elements under the Program-Level Record: OPEID Number, CIP Code, CIP Year, Credential Level, Published Program Length Measurement, Published Program Length, Program Begin Date, Program Enrollment Status, and Program Enrollment Effective Date. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) (OMB No. 1845 0002) mailboxes sent by the Department of Education (“ED”) via NSLDS. 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 data elements for the Campus Record and the Program Record identified above, and submit the changes electronically through the batch method, spreadsheet submittal, or the NSLDS website (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). Enrollment information is used to determine the borrower’s eligibility for in-school status, deferment, interest subsidy, and grace period. Enrollment changes, such as a change from full-time to half-time status, graduation, withdrawal, or an approved leave of absence, are changes that need to be reported. The enrollment information is merged into the NSLDS database and reported to guarantors, lenders, and servicers of student loans. Context: The University distributes Direct Loans and Pell grants to students and is thus required to report the Campus-Level and Program-Level enrollment information of these students to NSLDS both timely and accurately. Condition: We identified the following instances of noncompliance from a selection of forty (40) graduated students selected for enrollment reporting testing: • Two (2) students whose graduation effective dates were reported incorrectly. Both students, who were awarded a combined $37,820 in Direct Loans and Pell grants, graduated effective May 9, 2023, but were reported to NSLDS as graduated effective June 19, 2023, and July 6, 2023. Cause: For both students, their undergraduate program graduation effective dates for the Spring 2023 semester (May 9, 2023) were originally reported correctly to the National Student Clearinghouse. However, both students were subsequently enrolled in a Summer 2023 semester graduate program and due to a bug within Ellucian Colleague, the University’s ERP system, their undergraduate program graduation effective dates were overwritten by their graduate program start dates (June 19, 2023, and July 6, 2023) upon the University’s submission of the Summer 2023 enrollment file to the National Student Clearinghouse. Effect: The University did not accurately report graduation effective dates for two (2) students. Questioned Costs: None noted Identified as a Repeat Finding: No Recommendation: The University should strengthen policies and procedures to ensure that enrollment effective dates are reviewed and submitted accurately to NSLDS.
Finding 2023-001 - Special Tests and Provisions - Enrollment Reporting U.S. Department of Education - Student Financial Assistance Cluster Federal Pell Grant Program (84.063) Federal Direct Loan Program (84.268) Federal Award Year: 2022-2023 Criteria: Under the Federal Pell Grant Program and U.S. Department of Education (ED) loan programs, institutions are required to report enrollment information via the National Student Loan Data System (“NSLDS”) (OMB No. 1845-0035). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (“NSLDSFAP”) website. There are two categories of enrollment information, “Campus-Level” and “Program-Level,” both of which need to be reported accurately and have separate record types. Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record: OPEID Number, Enrollment Effective Date, Enrollment Status, and Certification Date. Institutions are responsible for accurately reporting the following significant data elements under the Program-Level Record: OPEID Number, CIP Code, CIP Year, Credential Level, Published Program Length Measurement, Published Program Length, Program Begin Date, Program Enrollment Status, and Program Enrollment Effective Date. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) (OMB No. 1845 0002) mailboxes sent by the Department of Education (“ED”) via NSLDS. 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 data elements for the Campus Record and the Program Record identified above, and submit the changes electronically through the batch method, spreadsheet submittal, or the NSLDS website (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). Enrollment information is used to determine the borrower’s eligibility for in-school status, deferment, interest subsidy, and grace period. Enrollment changes, such as a change from full-time to half-time status, graduation, withdrawal, or an approved leave of absence, are changes that need to be reported. The enrollment information is merged into the NSLDS database and reported to guarantors, lenders, and servicers of student loans. Context: The University distributes Direct Loans and Pell grants to students and is thus required to report the Campus-Level and Program-Level enrollment information of these students to NSLDS both timely and accurately. Condition: We identified the following instances of noncompliance from a selection of forty (40) graduated students selected for enrollment reporting testing: • Two (2) students whose graduation effective dates were reported incorrectly. Both students, who were awarded a combined $37,820 in Direct Loans and Pell grants, graduated effective May 9, 2023, but were reported to NSLDS as graduated effective June 19, 2023, and July 6, 2023. Cause: For both students, their undergraduate program graduation effective dates for the Spring 2023 semester (May 9, 2023) were originally reported correctly to the National Student Clearinghouse. However, both students were subsequently enrolled in a Summer 2023 semester graduate program and due to a bug within Ellucian Colleague, the University’s ERP system, their undergraduate program graduation effective dates were overwritten by their graduate program start dates (June 19, 2023, and July 6, 2023) upon the University’s submission of the Summer 2023 enrollment file to the National Student Clearinghouse. Effect: The University did not accurately report graduation effective dates for two (2) students. Questioned Costs: None noted Identified as a Repeat Finding: No Recommendation: The University should strengthen policies and procedures to ensure that enrollment effective dates are reviewed and submitted accurately to NSLDS.
Finding 2023-001 - Special Tests and Provisions - Enrollment Reporting U.S. Department of Education - Student Financial Assistance Cluster Federal Pell Grant Program (84.063) Federal Direct Loan Program (84.268) Federal Award Year: 2022-2023 Criteria: Under the Federal Pell Grant Program and U.S. Department of Education (ED) loan programs, institutions are required to report enrollment information via the National Student Loan Data System (“NSLDS”) (OMB No. 1845-0035). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (“NSLDSFAP”) website. There are two categories of enrollment information, “Campus-Level” and “Program-Level,” both of which need to be reported accurately and have separate record types. Institutions are responsible for accurately reporting the following significant data elements under the Campus-Level Record: OPEID Number, Enrollment Effective Date, Enrollment Status, and Certification Date. Institutions are responsible for accurately reporting the following significant data elements under the Program-Level Record: OPEID Number, CIP Code, CIP Year, Credential Level, Published Program Length Measurement, Published Program Length, Program Begin Date, Program Enrollment Status, and Program Enrollment Effective Date. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (“SAIG”) (OMB No. 1845 0002) mailboxes sent by the Department of Education (“ED”) via NSLDS. 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 data elements for the Campus Record and the Program Record identified above, and submit the changes electronically through the batch method, spreadsheet submittal, or the NSLDS website (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). Enrollment information is used to determine the borrower’s eligibility for in-school status, deferment, interest subsidy, and grace period. Enrollment changes, such as a change from full-time to half-time status, graduation, withdrawal, or an approved leave of absence, are changes that need to be reported. The enrollment information is merged into the NSLDS database and reported to guarantors, lenders, and servicers of student loans. Context: The University distributes Direct Loans and Pell grants to students and is thus required to report the Campus-Level and Program-Level enrollment information of these students to NSLDS both timely and accurately. Condition: We identified the following instances of noncompliance from a selection of forty (40) graduated students selected for enrollment reporting testing: • Two (2) students whose graduation effective dates were reported incorrectly. Both students, who were awarded a combined $37,820 in Direct Loans and Pell grants, graduated effective May 9, 2023, but were reported to NSLDS as graduated effective June 19, 2023, and July 6, 2023. Cause: For both students, their undergraduate program graduation effective dates for the Spring 2023 semester (May 9, 2023) were originally reported correctly to the National Student Clearinghouse. However, both students were subsequently enrolled in a Summer 2023 semester graduate program and due to a bug within Ellucian Colleague, the University’s ERP system, their undergraduate program graduation effective dates were overwritten by their graduate program start dates (June 19, 2023, and July 6, 2023) upon the University’s submission of the Summer 2023 enrollment file to the National Student Clearinghouse. Effect: The University did not accurately report graduation effective dates for two (2) students. Questioned Costs: None noted Identified as a Repeat Finding: No Recommendation: The University should strengthen policies and procedures to ensure that enrollment effective dates are reviewed and submitted accurately to NSLDS.