Audit 298657

FY End
2023-06-30
Total Expended
$63.30M
Findings
14
Programs
36
Year: 2023 Accepted: 2024-03-27

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
386226 2023-001 Material Weakness - A
386227 2023-001 Material Weakness - A
386228 2023-001 Material Weakness - A
386229 2023-001 Material Weakness - A
386230 2023-001 Material Weakness - A
386231 2023-001 Material Weakness - A
386232 2023-001 Material Weakness - A
962668 2023-001 Material Weakness - A
962669 2023-001 Material Weakness - A
962670 2023-001 Material Weakness - A
962671 2023-001 Material Weakness - A
962672 2023-001 Material Weakness - A
962673 2023-001 Material Weakness - A
962674 2023-001 Material Weakness - A

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $41.37M Yes 1
84.063 Federal Pell Grant $16.02M Yes 1
84.425 Education Stabilization Fund $926,235 Yes 0
93.925 Scholarships for Health Professions Students From Disadvantaged Backgrounds Program Website $638,694 - 1
84.031 Hispanic-Serving Institutions Stem and Articulation Program $586,989 - 0
87.007 Federal Supplemental Educational Opportunity Grants $581,709 Yes 1
84.033 Federal Work-Study Program (including Administrative Cost Allowance of $52,762) $521,115 Yes 1
93.264 Nurse Faculty Loan Program (nflp) $499,140 Yes 1
84.365 English Language Acquisition State Grants $187,231 - 0
59.037 Small Business Development Centers $150,616 - 0
59.075 Shuttered Venue Operators Grant Program $137,622 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $129,131 - 0
47.050 Geosciences $119,104 - 0
47.075 Social, Behavioral and Economic Sciences $117,443 - 0
93.273 Alcohol Research Programs $107,891 - 0
47.078 Polar Programs $103,945 - 0
93.276 Drug-Free Communities Support Program Grants $103,239 - 0
93.991 Preventive Health and Health Services Block Grant $73,921 - 0
84.027 Special Education Grants to States $73,605 - 0
47.076 Education and Human Resources $65,229 - 0
84.031 Higher Education Institutional Aid $46,587 - 0
84.305 Education Research, Development and Dissemination $34,946 - 0
93.859 Biomedical Research and Research Training $30,521 - 0
45.024 Promotion of the Arts, Grants to Organizations and Individuals $22,729 - 0
47.079 Office of International Science and Engineering $19,861 - 0
93.279 Drug Abuse and Addiction Research Programs $19,516 - 0
15.954 National Park Service Conservation, Protection, Outreach and Education $18,629 - 0
84.287 21st Century Community Learning Center $15,387 - 0
84.335 Child Care Access Means Parents in School $13,563 - 0
84.021 Overseas Programs- Group Projects Abroad $10,396 - 0
45.149 Promotion of the Arts_locals Program $10,000 - 0
11.417 Sea Grant Support $7,704 - 0
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $4,006 - 0
84.116 Fund for the Improvement of Postsecondary Education $3,513 - 0
47.074 Biological Sciences $1,116 - 0
84.379 Teacher Education Assistance for College and Higher Education Grant $943 Yes 1

Contacts

Name Title Type
JKA4BD459953 Timothy Lever Auditee
9737203356 Andrea Caladie Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balance Accounting Policies: The accompanying schedule of federal and state awards, as required by Title 2 U.S. Code of Federal Regulations part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards and State Single Audit Guidelines as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standars generally accepted in the United States of American. In our opinion the supplementary information are fairly stated in all material respects, in relation to the basic financial statements as a whole. De Minimis Rate Used: N Rate Explanation: The auditee did not use ther de minimus cost rate Nurse Faculty Loan Program (NFLP) (93.264)-Balances outstanding at the end of the audit period were $385,502.

Finding Details

Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: The federal aid for 4 of 21 students tested was not returned within 45 days from the date of withdrawal. The sample was not a statistically valid sample. Questioned Costs: For the 4 students that were not returned within the 45 days totaled $13,752. Cause: The University's procedures for the return of Title IV funds were not followed for unofficial withdrawals in January 2023. A counselor was provided the necessary information to process the returns timely, but the counselor did not perform the task. Upon discovery in March 2023, the student financial aid director had the returns processed but it was after the 45 days as described above. Effect: The University was not in compliance with return of Title IV funds in a timely manner. Recommendation: The University should continue to review and adhere to its procedures for refunding awards and implement a process that monitors the deadlines for reporting of Title IV grant or loan assistance return calculations.
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: The federal aid for 4 of 21 students tested was not returned within 45 days from the date of withdrawal. The sample was not a statistically valid sample. Questioned Costs: For the 4 students that were not returned within the 45 days totaled $13,752. Cause: The University's procedures for the return of Title IV funds were not followed for unofficial withdrawals in January 2023. A counselor was provided the necessary information to process the returns timely, but the counselor did not perform the task. Upon discovery in March 2023, the student financial aid director had the returns processed but it was after the 45 days as described above. Effect: The University was not in compliance with return of Title IV funds in a timely manner. Recommendation: The University should continue to review and adhere to its procedures for refunding awards and implement a process that monitors the deadlines for reporting of Title IV grant or loan assistance return calculations.
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: The federal aid for 4 of 21 students tested was not returned within 45 days from the date of withdrawal. The sample was not a statistically valid sample. Questioned Costs: For the 4 students that were not returned within the 45 days totaled $13,752. Cause: The University's procedures for the return of Title IV funds were not followed for unofficial withdrawals in January 2023. A counselor was provided the necessary information to process the returns timely, but the counselor did not perform the task. Upon discovery in March 2023, the student financial aid director had the returns processed but it was after the 45 days as described above. Effect: The University was not in compliance with return of Title IV funds in a timely manner. Recommendation: The University should continue to review and adhere to its procedures for refunding awards and implement a process that monitors the deadlines for reporting of Title IV grant or loan assistance return calculations.
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: The federal aid for 4 of 21 students tested was not returned within 45 days from the date of withdrawal. The sample was not a statistically valid sample. Questioned Costs: For the 4 students that were not returned within the 45 days totaled $13,752. Cause: The University's procedures for the return of Title IV funds were not followed for unofficial withdrawals in January 2023. A counselor was provided the necessary information to process the returns timely, but the counselor did not perform the task. Upon discovery in March 2023, the student financial aid director had the returns processed but it was after the 45 days as described above. Effect: The University was not in compliance with return of Title IV funds in a timely manner. Recommendation: The University should continue to review and adhere to its procedures for refunding awards and implement a process that monitors the deadlines for reporting of Title IV grant or loan assistance return calculations.
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: The federal aid for 4 of 21 students tested was not returned within 45 days from the date of withdrawal. The sample was not a statistically valid sample. Questioned Costs: For the 4 students that were not returned within the 45 days totaled $13,752. Cause: The University's procedures for the return of Title IV funds were not followed for unofficial withdrawals in January 2023. A counselor was provided the necessary information to process the returns timely, but the counselor did not perform the task. Upon discovery in March 2023, the student financial aid director had the returns processed but it was after the 45 days as described above. Effect: The University was not in compliance with return of Title IV funds in a timely manner. Recommendation: The University should continue to review and adhere to its procedures for refunding awards and implement a process that monitors the deadlines for reporting of Title IV grant or loan assistance return calculations.
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: The federal aid for 4 of 21 students tested was not returned within 45 days from the date of withdrawal. The sample was not a statistically valid sample. Questioned Costs: For the 4 students that were not returned within the 45 days totaled $13,752. Cause: The University's procedures for the return of Title IV funds were not followed for unofficial withdrawals in January 2023. A counselor was provided the necessary information to process the returns timely, but the counselor did not perform the task. Upon discovery in March 2023, the student financial aid director had the returns processed but it was after the 45 days as described above. Effect: The University was not in compliance with return of Title IV funds in a timely manner. Recommendation: The University should continue to review and adhere to its procedures for refunding awards and implement a process that monitors the deadlines for reporting of Title IV grant or loan assistance return calculations.
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: The federal aid for 4 of 21 students tested was not returned within 45 days from the date of withdrawal. The sample was not a statistically valid sample. Questioned Costs: For the 4 students that were not returned within the 45 days totaled $13,752. Cause: The University's procedures for the return of Title IV funds were not followed for unofficial withdrawals in January 2023. A counselor was provided the necessary information to process the returns timely, but the counselor did not perform the task. Upon discovery in March 2023, the student financial aid director had the returns processed but it was after the 45 days as described above. Effect: The University was not in compliance with return of Title IV funds in a timely manner. Recommendation: The University should continue to review and adhere to its procedures for refunding awards and implement a process that monitors the deadlines for reporting of Title IV grant or loan assistance return calculations.
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: The federal aid for 4 of 21 students tested was not returned within 45 days from the date of withdrawal. The sample was not a statistically valid sample. Questioned Costs: For the 4 students that were not returned within the 45 days totaled $13,752. Cause: The University's procedures for the return of Title IV funds were not followed for unofficial withdrawals in January 2023. A counselor was provided the necessary information to process the returns timely, but the counselor did not perform the task. Upon discovery in March 2023, the student financial aid director had the returns processed but it was after the 45 days as described above. Effect: The University was not in compliance with return of Title IV funds in a timely manner. Recommendation: The University should continue to review and adhere to its procedures for refunding awards and implement a process that monitors the deadlines for reporting of Title IV grant or loan assistance return calculations.
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: The federal aid for 4 of 21 students tested was not returned within 45 days from the date of withdrawal. The sample was not a statistically valid sample. Questioned Costs: For the 4 students that were not returned within the 45 days totaled $13,752. Cause: The University's procedures for the return of Title IV funds were not followed for unofficial withdrawals in January 2023. A counselor was provided the necessary information to process the returns timely, but the counselor did not perform the task. Upon discovery in March 2023, the student financial aid director had the returns processed but it was after the 45 days as described above. Effect: The University was not in compliance with return of Title IV funds in a timely manner. Recommendation: The University should continue to review and adhere to its procedures for refunding awards and implement a process that monitors the deadlines for reporting of Title IV grant or loan assistance return calculations.
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: The federal aid for 4 of 21 students tested was not returned within 45 days from the date of withdrawal. The sample was not a statistically valid sample. Questioned Costs: For the 4 students that were not returned within the 45 days totaled $13,752. Cause: The University's procedures for the return of Title IV funds were not followed for unofficial withdrawals in January 2023. A counselor was provided the necessary information to process the returns timely, but the counselor did not perform the task. Upon discovery in March 2023, the student financial aid director had the returns processed but it was after the 45 days as described above. Effect: The University was not in compliance with return of Title IV funds in a timely manner. Recommendation: The University should continue to review and adhere to its procedures for refunding awards and implement a process that monitors the deadlines for reporting of Title IV grant or loan assistance return calculations.
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: The federal aid for 4 of 21 students tested was not returned within 45 days from the date of withdrawal. The sample was not a statistically valid sample. Questioned Costs: For the 4 students that were not returned within the 45 days totaled $13,752. Cause: The University's procedures for the return of Title IV funds were not followed for unofficial withdrawals in January 2023. A counselor was provided the necessary information to process the returns timely, but the counselor did not perform the task. Upon discovery in March 2023, the student financial aid director had the returns processed but it was after the 45 days as described above. Effect: The University was not in compliance with return of Title IV funds in a timely manner. Recommendation: The University should continue to review and adhere to its procedures for refunding awards and implement a process that monitors the deadlines for reporting of Title IV grant or loan assistance return calculations.
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: The federal aid for 4 of 21 students tested was not returned within 45 days from the date of withdrawal. The sample was not a statistically valid sample. Questioned Costs: For the 4 students that were not returned within the 45 days totaled $13,752. Cause: The University's procedures for the return of Title IV funds were not followed for unofficial withdrawals in January 2023. A counselor was provided the necessary information to process the returns timely, but the counselor did not perform the task. Upon discovery in March 2023, the student financial aid director had the returns processed but it was after the 45 days as described above. Effect: The University was not in compliance with return of Title IV funds in a timely manner. Recommendation: The University should continue to review and adhere to its procedures for refunding awards and implement a process that monitors the deadlines for reporting of Title IV grant or loan assistance return calculations.
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: The federal aid for 4 of 21 students tested was not returned within 45 days from the date of withdrawal. The sample was not a statistically valid sample. Questioned Costs: For the 4 students that were not returned within the 45 days totaled $13,752. Cause: The University's procedures for the return of Title IV funds were not followed for unofficial withdrawals in January 2023. A counselor was provided the necessary information to process the returns timely, but the counselor did not perform the task. Upon discovery in March 2023, the student financial aid director had the returns processed but it was after the 45 days as described above. Effect: The University was not in compliance with return of Title IV funds in a timely manner. Recommendation: The University should continue to review and adhere to its procedures for refunding awards and implement a process that monitors the deadlines for reporting of Title IV grant or loan assistance return calculations.
Criteria: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition/Context: The federal aid for 4 of 21 students tested was not returned within 45 days from the date of withdrawal. The sample was not a statistically valid sample. Questioned Costs: For the 4 students that were not returned within the 45 days totaled $13,752. Cause: The University's procedures for the return of Title IV funds were not followed for unofficial withdrawals in January 2023. A counselor was provided the necessary information to process the returns timely, but the counselor did not perform the task. Upon discovery in March 2023, the student financial aid director had the returns processed but it was after the 45 days as described above. Effect: The University was not in compliance with return of Title IV funds in a timely manner. Recommendation: The University should continue to review and adhere to its procedures for refunding awards and implement a process that monitors the deadlines for reporting of Title IV grant or loan assistance return calculations.