Audit 300140

FY End
2023-06-30
Total Expended
$47.32M
Findings
18
Programs
14
Organization: Heidelberg University (OH)
Year: 2023 Accepted: 2024-03-28
Auditor: Forvis LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
388399 2023-001 Significant Deficiency - N
388400 2023-001 Significant Deficiency - N
388401 2023-001 Significant Deficiency - N
388402 2023-001 Significant Deficiency - N
388403 2023-002 Significant Deficiency - N
388404 2023-002 Significant Deficiency - N
388405 2023-002 Significant Deficiency - N
388406 2023-002 Significant Deficiency - N
388407 2023-002 Significant Deficiency - N
964841 2023-001 Significant Deficiency - N
964842 2023-001 Significant Deficiency - N
964843 2023-001 Significant Deficiency - N
964844 2023-001 Significant Deficiency - N
964845 2023-002 Significant Deficiency - N
964846 2023-002 Significant Deficiency - N
964847 2023-002 Significant Deficiency - N
964848 2023-002 Significant Deficiency - N
964849 2023-002 Significant Deficiency - N

Contacts

Name Title Type
DZW4S1HT2EL9 Kim McGill Auditee
4194482517 Jackson Magdy Auditor
No contacts on file

Notes to SEFA

Title: Note 3 Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Heidelberg University (University) under programs of the federal government for the year ended June 30, 2023. The accompanying notes are an integral part of this Schedule. 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. 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: N Rate Explanation: The University has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The federal loan programs listed subsequently are administered directly by the University, and balances and transactions relating to these programs are included in the University’s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2023, consists of FEDERAL PERKINS LOAN PROGRAM (84.038) - Balances outstanding at the end of the audit period were $938,714. COMMUNITY FACILITIES LOANS AND GRANTS (10.766) - Balances outstanding at the end of the audit period were $35,671,444.
Title: Note 4 Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Heidelberg University (University) under programs of the federal government for the year ended June 30, 2023. The accompanying notes are an integral part of this Schedule. 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. 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: N Rate Explanation: The University has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. There were no subrecipients during the year ended June 30, 2023.

Finding Details

Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants. Criteria or specific requirement – Special Tests and Provisions - When a recipient of Title IV grant or loan assistance withdraws from a University during a payment period or period of enrollment in which the recipient began attendance, the University must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the University’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. (34 CFR Sections 668.22(a)(1)-(3)). Condition - The University did not return the proper amount of funds to the Department of Education. Questioned costs - $1,413. Context – Out of a population of 13 students who had return of funds performed during our examination period, the University failed to return the proper amount of funds to the Department of Education (ED) for all 13 students. Effect - The University did not return the proper amount of funds to the ED and is not in full compliance with 34 CFR 668.22. Cause - The University used an incorrect calendar and the number of days in the semester was incorrect. Recommendation - We recommend the University verify number of days used in calculation for its break is accurate and matches what is published in its academic calendar. We also recommend that a second individual review the number being utilized to verify its accuracy. Views of responsible officials and planned corrective actions – The academic calendar used for return of funds calculations will be reviewed by a separate individual in the Financial Aid Office. We will review each calculation as it is completed to verify that the number of days in the semester have been reported correctly for each student.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants. Criteria or specific requirement – Special Tests and Provisions - When a recipient of Title IV grant or loan assistance withdraws from a University during a payment period or period of enrollment in which the recipient began attendance, the University must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the University’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. (34 CFR Sections 668.22(a)(1)-(3)). Condition - The University did not return the proper amount of funds to the Department of Education. Questioned costs - $1,413. Context – Out of a population of 13 students who had return of funds performed during our examination period, the University failed to return the proper amount of funds to the Department of Education (ED) for all 13 students. Effect - The University did not return the proper amount of funds to the ED and is not in full compliance with 34 CFR 668.22. Cause - The University used an incorrect calendar and the number of days in the semester was incorrect. Recommendation - We recommend the University verify number of days used in calculation for its break is accurate and matches what is published in its academic calendar. We also recommend that a second individual review the number being utilized to verify its accuracy. Views of responsible officials and planned corrective actions – The academic calendar used for return of funds calculations will be reviewed by a separate individual in the Financial Aid Office. We will review each calculation as it is completed to verify that the number of days in the semester have been reported correctly for each student.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants. Criteria or specific requirement – Special Tests and Provisions - When a recipient of Title IV grant or loan assistance withdraws from a University during a payment period or period of enrollment in which the recipient began attendance, the University must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the University’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. (34 CFR Sections 668.22(a)(1)-(3)). Condition - The University did not return the proper amount of funds to the Department of Education. Questioned costs - $1,413. Context – Out of a population of 13 students who had return of funds performed during our examination period, the University failed to return the proper amount of funds to the Department of Education (ED) for all 13 students. Effect - The University did not return the proper amount of funds to the ED and is not in full compliance with 34 CFR 668.22. Cause - The University used an incorrect calendar and the number of days in the semester was incorrect. Recommendation - We recommend the University verify number of days used in calculation for its break is accurate and matches what is published in its academic calendar. We also recommend that a second individual review the number being utilized to verify its accuracy. Views of responsible officials and planned corrective actions – The academic calendar used for return of funds calculations will be reviewed by a separate individual in the Financial Aid Office. We will review each calculation as it is completed to verify that the number of days in the semester have been reported correctly for each student.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants. Criteria or specific requirement – Special Tests and Provisions - When a recipient of Title IV grant or loan assistance withdraws from a University during a payment period or period of enrollment in which the recipient began attendance, the University must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the University’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. (34 CFR Sections 668.22(a)(1)-(3)). Condition - The University did not return the proper amount of funds to the Department of Education. Questioned costs - $1,413. Context – Out of a population of 13 students who had return of funds performed during our examination period, the University failed to return the proper amount of funds to the Department of Education (ED) for all 13 students. Effect - The University did not return the proper amount of funds to the ED and is not in full compliance with 34 CFR 668.22. Cause - The University used an incorrect calendar and the number of days in the semester was incorrect. Recommendation - We recommend the University verify number of days used in calculation for its break is accurate and matches what is published in its academic calendar. We also recommend that a second individual review the number being utilized to verify its accuracy. Views of responsible officials and planned corrective actions – The academic calendar used for return of funds calculations will be reviewed by a separate individual in the Financial Aid Office. We will review each calculation as it is completed to verify that the number of days in the semester have been reported correctly for each student.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants; ALN No. 84.033, Federal Work-Study Program Criteria or specific requirement – Special Tests and Provisions – Institutions are required to verify the information submitted by applicants for student financial assistance if the student is selected by the Central Processing System (CPS) and is eligible for subsidized student financial assistance programs. Selected recipients will be assigned a verification tracking group (“V1” through “V6”) which indicates what information must be verified by the institution. (34 CFR Sections 668.51-61). Condition - The University verified students using criteria for a verification tracking group other than what was assigned by CPS. Questioned costs – N/A, nonmonetary finding. Context – Out of a population of 23 students who were selected for V4 verification during our examination period, the University failed to perform the V4 verification for all 23 students. Instead, the University completed V1 verification on all students. Effect - The University did not verify the students in full compliance with 34 CFR 668.51-61. Cause - The University incorrectly verified students as V1 instead of using their CPS assigned values of V4. Recommendation - We recommend the University review verification tracking groups assigned by CPS prior to starting the verification process to ensure students have the correct information verified.. Views of responsible officials and planned corrective actions – Due to turnover in the financial aid office, verification was performed incorrectly prior to the employment of the current Director of Financial Aid. Since a new Director of Financial Aid has been employed, the verification tracking group of each student selected is reviewed prior to completing the verification process to ensure each student is verified in accordance with the CPS assigned tracking group.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants; ALN No. 84.033, Federal Work-Study Program Criteria or specific requirement – Special Tests and Provisions – Institutions are required to verify the information submitted by applicants for student financial assistance if the student is selected by the Central Processing System (CPS) and is eligible for subsidized student financial assistance programs. Selected recipients will be assigned a verification tracking group (“V1” through “V6”) which indicates what information must be verified by the institution. (34 CFR Sections 668.51-61). Condition - The University verified students using criteria for a verification tracking group other than what was assigned by CPS. Questioned costs – N/A, nonmonetary finding. Context – Out of a population of 23 students who were selected for V4 verification during our examination period, the University failed to perform the V4 verification for all 23 students. Instead, the University completed V1 verification on all students. Effect - The University did not verify the students in full compliance with 34 CFR 668.51-61. Cause - The University incorrectly verified students as V1 instead of using their CPS assigned values of V4. Recommendation - We recommend the University review verification tracking groups assigned by CPS prior to starting the verification process to ensure students have the correct information verified.. Views of responsible officials and planned corrective actions – Due to turnover in the financial aid office, verification was performed incorrectly prior to the employment of the current Director of Financial Aid. Since a new Director of Financial Aid has been employed, the verification tracking group of each student selected is reviewed prior to completing the verification process to ensure each student is verified in accordance with the CPS assigned tracking group.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants; ALN No. 84.033, Federal Work-Study Program Criteria or specific requirement – Special Tests and Provisions – Institutions are required to verify the information submitted by applicants for student financial assistance if the student is selected by the Central Processing System (CPS) and is eligible for subsidized student financial assistance programs. Selected recipients will be assigned a verification tracking group (“V1” through “V6”) which indicates what information must be verified by the institution. (34 CFR Sections 668.51-61). Condition - The University verified students using criteria for a verification tracking group other than what was assigned by CPS. Questioned costs – N/A, nonmonetary finding. Context – Out of a population of 23 students who were selected for V4 verification during our examination period, the University failed to perform the V4 verification for all 23 students. Instead, the University completed V1 verification on all students. Effect - The University did not verify the students in full compliance with 34 CFR 668.51-61. Cause - The University incorrectly verified students as V1 instead of using their CPS assigned values of V4. Recommendation - We recommend the University review verification tracking groups assigned by CPS prior to starting the verification process to ensure students have the correct information verified.. Views of responsible officials and planned corrective actions – Due to turnover in the financial aid office, verification was performed incorrectly prior to the employment of the current Director of Financial Aid. Since a new Director of Financial Aid has been employed, the verification tracking group of each student selected is reviewed prior to completing the verification process to ensure each student is verified in accordance with the CPS assigned tracking group.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants; ALN No. 84.033, Federal Work-Study Program Criteria or specific requirement – Special Tests and Provisions – Institutions are required to verify the information submitted by applicants for student financial assistance if the student is selected by the Central Processing System (CPS) and is eligible for subsidized student financial assistance programs. Selected recipients will be assigned a verification tracking group (“V1” through “V6”) which indicates what information must be verified by the institution. (34 CFR Sections 668.51-61). Condition - The University verified students using criteria for a verification tracking group other than what was assigned by CPS. Questioned costs – N/A, nonmonetary finding. Context – Out of a population of 23 students who were selected for V4 verification during our examination period, the University failed to perform the V4 verification for all 23 students. Instead, the University completed V1 verification on all students. Effect - The University did not verify the students in full compliance with 34 CFR 668.51-61. Cause - The University incorrectly verified students as V1 instead of using their CPS assigned values of V4. Recommendation - We recommend the University review verification tracking groups assigned by CPS prior to starting the verification process to ensure students have the correct information verified.. Views of responsible officials and planned corrective actions – Due to turnover in the financial aid office, verification was performed incorrectly prior to the employment of the current Director of Financial Aid. Since a new Director of Financial Aid has been employed, the verification tracking group of each student selected is reviewed prior to completing the verification process to ensure each student is verified in accordance with the CPS assigned tracking group.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants; ALN No. 84.033, Federal Work-Study Program Criteria or specific requirement – Special Tests and Provisions – Institutions are required to verify the information submitted by applicants for student financial assistance if the student is selected by the Central Processing System (CPS) and is eligible for subsidized student financial assistance programs. Selected recipients will be assigned a verification tracking group (“V1” through “V6”) which indicates what information must be verified by the institution. (34 CFR Sections 668.51-61). Condition - The University verified students using criteria for a verification tracking group other than what was assigned by CPS. Questioned costs – N/A, nonmonetary finding. Context – Out of a population of 23 students who were selected for V4 verification during our examination period, the University failed to perform the V4 verification for all 23 students. Instead, the University completed V1 verification on all students. Effect - The University did not verify the students in full compliance with 34 CFR 668.51-61. Cause - The University incorrectly verified students as V1 instead of using their CPS assigned values of V4. Recommendation - We recommend the University review verification tracking groups assigned by CPS prior to starting the verification process to ensure students have the correct information verified.. Views of responsible officials and planned corrective actions – Due to turnover in the financial aid office, verification was performed incorrectly prior to the employment of the current Director of Financial Aid. Since a new Director of Financial Aid has been employed, the verification tracking group of each student selected is reviewed prior to completing the verification process to ensure each student is verified in accordance with the CPS assigned tracking group.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants. Criteria or specific requirement – Special Tests and Provisions - When a recipient of Title IV grant or loan assistance withdraws from a University during a payment period or period of enrollment in which the recipient began attendance, the University must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the University’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. (34 CFR Sections 668.22(a)(1)-(3)). Condition - The University did not return the proper amount of funds to the Department of Education. Questioned costs - $1,413. Context – Out of a population of 13 students who had return of funds performed during our examination period, the University failed to return the proper amount of funds to the Department of Education (ED) for all 13 students. Effect - The University did not return the proper amount of funds to the ED and is not in full compliance with 34 CFR 668.22. Cause - The University used an incorrect calendar and the number of days in the semester was incorrect. Recommendation - We recommend the University verify number of days used in calculation for its break is accurate and matches what is published in its academic calendar. We also recommend that a second individual review the number being utilized to verify its accuracy. Views of responsible officials and planned corrective actions – The academic calendar used for return of funds calculations will be reviewed by a separate individual in the Financial Aid Office. We will review each calculation as it is completed to verify that the number of days in the semester have been reported correctly for each student.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants. Criteria or specific requirement – Special Tests and Provisions - When a recipient of Title IV grant or loan assistance withdraws from a University during a payment period or period of enrollment in which the recipient began attendance, the University must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the University’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. (34 CFR Sections 668.22(a)(1)-(3)). Condition - The University did not return the proper amount of funds to the Department of Education. Questioned costs - $1,413. Context – Out of a population of 13 students who had return of funds performed during our examination period, the University failed to return the proper amount of funds to the Department of Education (ED) for all 13 students. Effect - The University did not return the proper amount of funds to the ED and is not in full compliance with 34 CFR 668.22. Cause - The University used an incorrect calendar and the number of days in the semester was incorrect. Recommendation - We recommend the University verify number of days used in calculation for its break is accurate and matches what is published in its academic calendar. We also recommend that a second individual review the number being utilized to verify its accuracy. Views of responsible officials and planned corrective actions – The academic calendar used for return of funds calculations will be reviewed by a separate individual in the Financial Aid Office. We will review each calculation as it is completed to verify that the number of days in the semester have been reported correctly for each student.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants. Criteria or specific requirement – Special Tests and Provisions - When a recipient of Title IV grant or loan assistance withdraws from a University during a payment period or period of enrollment in which the recipient began attendance, the University must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the University’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. (34 CFR Sections 668.22(a)(1)-(3)). Condition - The University did not return the proper amount of funds to the Department of Education. Questioned costs - $1,413. Context – Out of a population of 13 students who had return of funds performed during our examination period, the University failed to return the proper amount of funds to the Department of Education (ED) for all 13 students. Effect - The University did not return the proper amount of funds to the ED and is not in full compliance with 34 CFR 668.22. Cause - The University used an incorrect calendar and the number of days in the semester was incorrect. Recommendation - We recommend the University verify number of days used in calculation for its break is accurate and matches what is published in its academic calendar. We also recommend that a second individual review the number being utilized to verify its accuracy. Views of responsible officials and planned corrective actions – The academic calendar used for return of funds calculations will be reviewed by a separate individual in the Financial Aid Office. We will review each calculation as it is completed to verify that the number of days in the semester have been reported correctly for each student.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants. Criteria or specific requirement – Special Tests and Provisions - When a recipient of Title IV grant or loan assistance withdraws from a University during a payment period or period of enrollment in which the recipient began attendance, the University must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the University’s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. (34 CFR Sections 668.22(a)(1)-(3)). Condition - The University did not return the proper amount of funds to the Department of Education. Questioned costs - $1,413. Context – Out of a population of 13 students who had return of funds performed during our examination period, the University failed to return the proper amount of funds to the Department of Education (ED) for all 13 students. Effect - The University did not return the proper amount of funds to the ED and is not in full compliance with 34 CFR 668.22. Cause - The University used an incorrect calendar and the number of days in the semester was incorrect. Recommendation - We recommend the University verify number of days used in calculation for its break is accurate and matches what is published in its academic calendar. We also recommend that a second individual review the number being utilized to verify its accuracy. Views of responsible officials and planned corrective actions – The academic calendar used for return of funds calculations will be reviewed by a separate individual in the Financial Aid Office. We will review each calculation as it is completed to verify that the number of days in the semester have been reported correctly for each student.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants; ALN No. 84.033, Federal Work-Study Program Criteria or specific requirement – Special Tests and Provisions – Institutions are required to verify the information submitted by applicants for student financial assistance if the student is selected by the Central Processing System (CPS) and is eligible for subsidized student financial assistance programs. Selected recipients will be assigned a verification tracking group (“V1” through “V6”) which indicates what information must be verified by the institution. (34 CFR Sections 668.51-61). Condition - The University verified students using criteria for a verification tracking group other than what was assigned by CPS. Questioned costs – N/A, nonmonetary finding. Context – Out of a population of 23 students who were selected for V4 verification during our examination period, the University failed to perform the V4 verification for all 23 students. Instead, the University completed V1 verification on all students. Effect - The University did not verify the students in full compliance with 34 CFR 668.51-61. Cause - The University incorrectly verified students as V1 instead of using their CPS assigned values of V4. Recommendation - We recommend the University review verification tracking groups assigned by CPS prior to starting the verification process to ensure students have the correct information verified.. Views of responsible officials and planned corrective actions – Due to turnover in the financial aid office, verification was performed incorrectly prior to the employment of the current Director of Financial Aid. Since a new Director of Financial Aid has been employed, the verification tracking group of each student selected is reviewed prior to completing the verification process to ensure each student is verified in accordance with the CPS assigned tracking group.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants; ALN No. 84.033, Federal Work-Study Program Criteria or specific requirement – Special Tests and Provisions – Institutions are required to verify the information submitted by applicants for student financial assistance if the student is selected by the Central Processing System (CPS) and is eligible for subsidized student financial assistance programs. Selected recipients will be assigned a verification tracking group (“V1” through “V6”) which indicates what information must be verified by the institution. (34 CFR Sections 668.51-61). Condition - The University verified students using criteria for a verification tracking group other than what was assigned by CPS. Questioned costs – N/A, nonmonetary finding. Context – Out of a population of 23 students who were selected for V4 verification during our examination period, the University failed to perform the V4 verification for all 23 students. Instead, the University completed V1 verification on all students. Effect - The University did not verify the students in full compliance with 34 CFR 668.51-61. Cause - The University incorrectly verified students as V1 instead of using their CPS assigned values of V4. Recommendation - We recommend the University review verification tracking groups assigned by CPS prior to starting the verification process to ensure students have the correct information verified.. Views of responsible officials and planned corrective actions – Due to turnover in the financial aid office, verification was performed incorrectly prior to the employment of the current Director of Financial Aid. Since a new Director of Financial Aid has been employed, the verification tracking group of each student selected is reviewed prior to completing the verification process to ensure each student is verified in accordance with the CPS assigned tracking group.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants; ALN No. 84.033, Federal Work-Study Program Criteria or specific requirement – Special Tests and Provisions – Institutions are required to verify the information submitted by applicants for student financial assistance if the student is selected by the Central Processing System (CPS) and is eligible for subsidized student financial assistance programs. Selected recipients will be assigned a verification tracking group (“V1” through “V6”) which indicates what information must be verified by the institution. (34 CFR Sections 668.51-61). Condition - The University verified students using criteria for a verification tracking group other than what was assigned by CPS. Questioned costs – N/A, nonmonetary finding. Context – Out of a population of 23 students who were selected for V4 verification during our examination period, the University failed to perform the V4 verification for all 23 students. Instead, the University completed V1 verification on all students. Effect - The University did not verify the students in full compliance with 34 CFR 668.51-61. Cause - The University incorrectly verified students as V1 instead of using their CPS assigned values of V4. Recommendation - We recommend the University review verification tracking groups assigned by CPS prior to starting the verification process to ensure students have the correct information verified.. Views of responsible officials and planned corrective actions – Due to turnover in the financial aid office, verification was performed incorrectly prior to the employment of the current Director of Financial Aid. Since a new Director of Financial Aid has been employed, the verification tracking group of each student selected is reviewed prior to completing the verification process to ensure each student is verified in accordance with the CPS assigned tracking group.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants; ALN No. 84.033, Federal Work-Study Program Criteria or specific requirement – Special Tests and Provisions – Institutions are required to verify the information submitted by applicants for student financial assistance if the student is selected by the Central Processing System (CPS) and is eligible for subsidized student financial assistance programs. Selected recipients will be assigned a verification tracking group (“V1” through “V6”) which indicates what information must be verified by the institution. (34 CFR Sections 668.51-61). Condition - The University verified students using criteria for a verification tracking group other than what was assigned by CPS. Questioned costs – N/A, nonmonetary finding. Context – Out of a population of 23 students who were selected for V4 verification during our examination period, the University failed to perform the V4 verification for all 23 students. Instead, the University completed V1 verification on all students. Effect - The University did not verify the students in full compliance with 34 CFR 668.51-61. Cause - The University incorrectly verified students as V1 instead of using their CPS assigned values of V4. Recommendation - We recommend the University review verification tracking groups assigned by CPS prior to starting the verification process to ensure students have the correct information verified.. Views of responsible officials and planned corrective actions – Due to turnover in the financial aid office, verification was performed incorrectly prior to the employment of the current Director of Financial Aid. Since a new Director of Financial Aid has been employed, the verification tracking group of each student selected is reviewed prior to completing the verification process to ensure each student is verified in accordance with the CPS assigned tracking group.
Information on the federal program - Student Financial Assistance Cluster; Departments of Education; Program Year 2022-2023; ALN No. 84.268, Federal Direct Loans Program; ALN No. 84.063, Federal Pell Grant Program; ALN No. 84.007, Federal Supplemental Educational Opportunity Grants; ALN No. 84.379, Teacher Education Assistance for College and Higher Education Grants; ALN No. 84.033, Federal Work-Study Program Criteria or specific requirement – Special Tests and Provisions – Institutions are required to verify the information submitted by applicants for student financial assistance if the student is selected by the Central Processing System (CPS) and is eligible for subsidized student financial assistance programs. Selected recipients will be assigned a verification tracking group (“V1” through “V6”) which indicates what information must be verified by the institution. (34 CFR Sections 668.51-61). Condition - The University verified students using criteria for a verification tracking group other than what was assigned by CPS. Questioned costs – N/A, nonmonetary finding. Context – Out of a population of 23 students who were selected for V4 verification during our examination period, the University failed to perform the V4 verification for all 23 students. Instead, the University completed V1 verification on all students. Effect - The University did not verify the students in full compliance with 34 CFR 668.51-61. Cause - The University incorrectly verified students as V1 instead of using their CPS assigned values of V4. Recommendation - We recommend the University review verification tracking groups assigned by CPS prior to starting the verification process to ensure students have the correct information verified.. Views of responsible officials and planned corrective actions – Due to turnover in the financial aid office, verification was performed incorrectly prior to the employment of the current Director of Financial Aid. Since a new Director of Financial Aid has been employed, the verification tracking group of each student selected is reviewed prior to completing the verification process to ensure each student is verified in accordance with the CPS assigned tracking group.