Audit 300906

FY End
2023-06-30
Total Expended
$174.38M
Findings
12
Programs
161
Organization: Portland State University (OR)
Year: 2023 Accepted: 2024-03-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
390048 2023-003 Significant Deficiency - N
390049 2023-002 Significant Deficiency - N
390050 2023-003 Significant Deficiency - N
390051 2023-001 Significant Deficiency - E
390052 2023-002 Significant Deficiency - N
390053 2023-003 Significant Deficiency - N
966490 2023-003 Significant Deficiency - N
966491 2023-002 Significant Deficiency - N
966492 2023-003 Significant Deficiency - N
966493 2023-001 Significant Deficiency - E
966494 2023-002 Significant Deficiency - N
966495 2023-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Office of Federal Student Aid - Federal Direct Student Loans $81.76M Yes 3
84.063 Office of Federal Student Aid - Federal Pell Grant Program $34.09M Yes 2
84.425 Covid-19 - Education Stabilization Fund - Institutional Support $8.04M Yes 0
84.425 Covid-19 - Education Stabilization Fund - Strengthening Institutions Program $2.65M Yes 0
84.007 Office of Federal Student Aid - Federal Supplemental Educational Opportunity Grants $1.36M Yes 1
84.425 Covid-19 - Education Stabilization Fund - Student Financial Aid $1.30M Yes 0
84.033 Office of Federal Student Aid - Federal Work-Study Program $939,866 Yes 0
84.365 Diverse Inclusive Collavorative Educators Pluss (dice Pluss) $759,317 - 0
84.379 Office of Federal Student Aid - Teacher Education Assistance for College and Higher Education Grants (teach Grants) $741,071 Yes 0
81.122 Electricity Research, Development and Analysis $602,488 - 0
93.432 Mental and Behavioral Health Education and Training Grants $524,528 - 0
84.335 Child Care Access and Family Support at An Urban University: A Plan for Student Success and Access $386,466 - 0
81.087 Renewable Energy Research and Development $355,904 - 0
84.425 Education Stabalization Fund $354,542 Yes 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $306,077 - 0
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $300,804 - 0
84.047 Trio Upward Bound $298,883 - 0
84.299 Indian Education Professional Development Grants $280,874 - 0
84.044 Trio Talent Search $273,667 - 0
84.042 Trio-Student Support Services $261,389 - 0
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $260,458 - 0
12.010 Youth Conservation Services $254,198 - 0
19.009 Academic Exchange Programs - Undergraduate Programs $252,957 - 0
84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $230,273 - 0
93.173 Research Related to Deafness and Communication Disorders $223,860 - 0
20.U01 Department of Transportation Miscellaneous $217,928 - 0
19.600 Bureau of Near Eastern Affairs $216,894 - 0
47.U01 National Science Foundationmiscellaneous $202,671 - 0
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $199,363 - 0
66.509 Science to Achieve Results (star) Research Program $197,606 - 0
84.047 Upward Bound Program 2017-2022 $189,467 - 0
19.U01 Department of State Miscellaneous $181,314 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $169,514 - 0
47.050 Geosciences $158,465 - 0
84.217 Trio McNair Post-Baccalaureate Achievement $157,209 - 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $154,842 - 0
12.420 Military Medical Research and Development $151,872 - 0
84.129 Clinical Rehabilitation Counseling (clrc) Program $143,747 - 0
12.630 Basic, Applied, and Advanced Research in Science and Engineering $139,711 - 0
84.217 Ronald E. McNair Postbaccalaureate Achievement Program $137,095 - 0
45.163 Promotion of the Humanities Professional Development $136,645 - 0
93.865 Child Health and Human Development Extramural Research $132,592 - 0
10.RD3 Department of Agriculture Miscellaneous $131,760 - 0
47.074 Biological Sciences $125,171 - 0
97.067 Homeland Security Grant Program $124,971 - 0
93.575 Child Care and Development Block Grant $124,334 - 0
93.U03 Health and Human Services-Non Research and Development $119,800 - 0
47.076 Stem Education (formerly Education and Human Resources) $116,471 - 0
20.701 University Transportation Centers Program $109,180 - 0
93.859 Biomedical Research and Research Training $105,689 - 0
10.RD8 Department of Agriculture Miscellaneous $103,996 - 0
27.011 Intergovernmental Personnel Act (ipa) Mobility Program $99,871 - 0
81.U05 Department of Energy Miscellaneous $98,859 - 0
15.808 U.s. Geological Survey Research and Data Collection $96,735 - 0
15.517 Fish and Wildlife Coordination Act $95,194 - 0
27.027 Coronavirus State and Local Fiscal Recovery Funds $94,671 - 0
11.439 Marine Mammal Data Program $91,745 - 0
15.945 Cooperative Research and Training Programs – Resources of the National Park System $86,413 - 0
81.U01 Department of Energy Miscellaneous $86,006 - 0
12.U01 Department of Defense Miscellaneous $85,887 - 0
93.350 National Center for Advancing Translational Sciences $85,510 - 0
15.159 Cultural Resources Management $84,669 - 0
10.RD7 Department of Agriculture Miscellaneous $83,198 - 0
12.900 Language Grant Program $81,379 - 0
93.837 Cardiovascular Diseases Research $79,458 - 0
43.012 Space Technology $78,895 - 0
45.312 National Leadership Grants $76,702 - 0
93.866 Aging Research $76,689 - 0
12.910 Research and Technology Development $76,671 - 0
12.470 Past Conflict Accounting $75,721 - 0
93.867 Vision Research $74,465 - 0
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $74,117 - 0
47.078 Polar Programs $68,589 - 0
15.615 Cooperative Endangered Species Conservation Fund $68,500 - 0
93.855 Allergy and Infectious Diseases Research $66,620 - 0
84.116 Office of Postsecondary Education - Congressionally-Directed Grants $63,483 - 0
84.325 Interdisciplinary Distance Educators Advancing Low-Incidence Students (ideals) $63,321 - 0
12.800 Air Force Defense Research Sciences Program $58,037 - 0
11.431 Climate and Atmospheric Research $56,895 - 0
15.608 Fish and Wildlife Management Assistance $55,952 - 0
47.084 Nsf Technology, Innovation and Partnerships $53,424 - 0
10.699 Partnership Agreements $50,981 - 0
84.324 Special Education - Research Innovation to Improve Services and Results for Children with Disabilities $47,119 - 0
93.U01 Department of Health & Human Services Miscellaneous $46,779 - 0
15.807 Earthquake Hazards Program Assistance $45,920 - 0
43.U01 National Aeronautics & Space Administration Miscellaneous $44,924 - 0
15.678 Cooperative Ecosystem Studies Units $44,456 - 0
20.205 Highway Planning and Construction $40,166 - 0
10.RD6 Department of Agriculture Miscellaneous $39,937 - 0
47.049 Mathematical and Physical Sciences $39,393 - 0
16.817 Byrne Criminal Justice Innovation Program $37,889 - 0
12.300 Basic and Applied Scientific Research $36,513 - 0
10.558 Child and Adult Care Food Program $35,772 - 0
10.907 Snow Survey and Water Supply Forecasting $32,163 - 0
81.U03 Department of Energy Miscellaneous $31,266 - 0
81.049 Office of Science Financial Assistance Program $31,042 - 0
19.500 Middle East Partnership Initiative $30,485 - 0
43.U02 National Aeronautics & Space Administration Miscellaneous $30,252 - 0
16.575 Crime Victim Assistance $30,088 - 0
20.215 Highway Training and Education $28,499 - 0
93.310 Trans-Nih Research Support $27,251 - 0
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $27,181 - 0
20.U02 Department of Transportation Miscellaneous $27,148 - 0
84.044 Educational Talent Search $26,397 - 0
10.RD2 Department of Agriculture Miscellaneous $26,039 - 0
84.425 Governors Emergency Education Relief Fund $25,000 Yes 0
81.U08 Department of Energy Miscellaneous $24,910 - 0
45.024 Promotion of the Arts Grants to Organizations and Individuals $24,068 - 0
11.420 Coastal Zone Management Estuarine Research Reserves $24,022 - 0
20.200 Highway Research and Development Program $23,364 - 0
84.305 Institute of Education Sciences Education Reserarch Grants Program $22,801 - 0
81.086 Conservation Research and Development $22,656 - 0
10.RD9 Department of Agriculture Miscellaneous $21,057 - 0
10.902 Soil and Water Conservation $20,657 - 0
93.U02 Department of Health & Human Services Miscellaneous $19,713 - 0
66.717 Source Reduction Assistance $19,459 - 0
93.856 Extramural Research Programs in the Neurosciences and Neurological Disorders $18,849 - 0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $18,035 - 0
47.041 Engineering $17,756 - 0
12.902 Information Security Grants $17,167 - 0
15.156 Tribal Climate Resilience $17,034 - 0
12.U02 Department of Defense Miscellaneous $16,635 - 0
12.550 The Language Flagship Grants to Institutions of Higher Education $15,000 - 0
16.320 Services for Trafficking Victims $13,430 - 0
15.654 National Wildlife Refuge System Enhancements $13,284 - 0
10.RD4 Department of Agriculture Miscellaneous $13,143 - 0
81.U04 Department of Energy Miscellaneous $12,497 - 0
15.805 Assistance to State Water Resources Research Institutes $12,070 - 0
43.008 Education $10,375 - 0
10.310 Agriculture and Food Research Initiative (afri) $10,262 - 0
15.810 National Cooperative Geologic Mapping $9,861 - 0
16.834 Domestic Trafficking Victim Program $8,324 - 0
15.246 Threatened and Endangered Species $8,226 - 0
81.U07 Department of Energy Miscellaneous $7,808 - 0
93.879 Medical Library Assistance $7,247 - 0
15.244 Fisheries and Aquatic Resources Management $7,056 - 0
43.001 Science $6,988 - 0
47.075 Social, Behavioral, and Economic Sciences $6,755 - 0
12.901 Mathematical Sciences Grants $5,759 - 0
10.U02 Department of Agriculture Miscellaneous $5,272 - 0
47.070 Computer and Information Science and Engineering $5,000 - 0
10.RD5 Department of Agriculture Miscellaneous $4,885 - 0
10.RD1 Department of Agriculture Miscellaneous $4,407 - 0
66.460 Nonpoint Source Implementation Grants $4,387 - 0
84.031 Higher Education Institutional Aid $4,335 - 0
93.262 Occupational Safety and Health Program $2,989 - 0
11.417 Sea Grant Support $2,957 - 0
93.157 Centers of Excellence $2,900 - 0
15.245 Plant Conservation and Restoration Management $2,106 - 0
12.905 Cybersecurity Core Curriculum $1,871 - 0
10.707 Research Joint Venture and Cost Reimbursable Agreements $1,777 - 0
15.U01 Department of the Interior Miscellaneous $1,660 - 0
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $1,457 - 0
81.U06 Department of Energy Miscellaneous $1,317 - 0
93.113 Environmental Health $1,243 - 0
15.657 Endangered Species Recovery Implementation $32 - 0
93.242 Mental Health Research Grants $-165 - 0
93.307 Minority Health and Health Disparities Research $-191 - 0
81.U02 Department of Energy Miscellaneous $-309 - 0
10.309 Specialty Crop Research Initiative $-894 - 0
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $-957 - 0

Contacts

Name Title Type
H4CAHK2RD945 Jason Abbott Auditee
5037255096 Jean Bushong Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Portland State University has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Portland State University has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Portland State University under programs of the federal government of 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 Portland State University, it is not intended to and does not present the financial positon, changes in net position, or cash flows of Portland State University.

Finding Details

Criteria or specific requirement: 34 CFR 600.2 defines academic engagement as including; (1) attending a synchronous class, lecture, recitation, or field or laboratory activity, physically or online, where there is an opportunity for interaction between the instructor and students, (2) submitting an academic assignment, (3) taking an assessment or an exam, (4) participating in an interactive tutorial, webinar, or other interactive computer-assisted instruction, (5) participating in a study group, group project, or an online discussion that is assigned by the institution, or (6) interacting with an instructor about academic matters. A school must monitor academic engagement for students enrolled in distance education courses to accurately determine the date in which a student stopped performing academically participating activities and therefore withdrew from a course. Condition: The University did not have proper documentation that supported academic engagement by four students as outlined in 34 CFR 600.2. Questioned costs: None. Context: We tested 60 students that withdrew from the University during the fiscal year to determine the University’s compliance with return of Title IV funds. Of the 60 students that were selected, 44 students were determined to have been enrolled in online courses offered by the University. We noted four students lacked supporting documentation for academic engagement as outlined in 34 CFR 600.2. Cause: The University did not have adequate internal controls in place to ensure that it fully complied with academic engagement monitoring requirements. Effect: Proper monitoring of the academic engagement of students enrolled in distance education courses allows the University to accurately determine the date in which a student withdrew from the University. Without proper monitoring in place, the University may be using inaccurate withdrawal dates to perform its return of Title IV calculations. Repeat Finding: No Recommendation: We recommend that the University strengthen its internal controls over monitoring the academic engagement for students that are enrolled in distance education courses at the University. View of responsible official: The University agrees with the finding.
Criteria or specific requirement: Per 34 CFR 690.83(b)(2) and 685.309, an institution must report any enrollment status changes, including the date of the change per the institution’s reporting system, to the National Student Loan Data System (NSLDS) for participating students within 60 days of the change. Condition: As part of the March 4, 2023, roster submission of enrollment status changes, the University reported an effective enrollment status change of February 20, 2023 for a student who received both a Federal Pell Grant and Direct Student Loans during the fiscal year. Per the University’s records, the student had withdrawn from the University on February 4, 2023. The University incorrectly reported the effective enrollment status change to NSLDS. Questioned costs: None. Context: We tested 40 students that were disbursed a Federal Pell Grant and/or a Federal Direct Loan during the fiscal year to determine the University’s compliance with enrollment reporting. We noted one student within our sample whose enrollment effective date per the University’s records did not agree to the enrollment effective date that was reported to NSLDS. Cause: The University did not have adequate internal controls in place to ensure that it fully complied with federal student enrollment reporting requirements for the Title IV Student Financial Aid program. Effect: Enrollment reporting assists lenders in the determination of whether a borrower should be moved into loan repayment status or if they are eligible for an in-school deferment. If an institution fails to accurately report effective enrollment status changes, a borrower’s repayment responsibilities may be reported incorrectly and result in either a lack of timely repayments by the borrower or the student being inappropriately moved into loan repayment status. Repeat finding: No Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates reported to NSLDS agree to the enrollment effective dates per the University’s records. View of responsible official: The University agrees with the finding.
Criteria or specific requirement: 34 CFR 600.2 defines academic engagement as including; (1) attending a synchronous class, lecture, recitation, or field or laboratory activity, physically or online, where there is an opportunity for interaction between the instructor and students, (2) submitting an academic assignment, (3) taking an assessment or an exam, (4) participating in an interactive tutorial, webinar, or other interactive computer-assisted instruction, (5) participating in a study group, group project, or an online discussion that is assigned by the institution, or (6) interacting with an instructor about academic matters. A school must monitor academic engagement for students enrolled in distance education courses to accurately determine the date in which a student stopped performing academically participating activities and therefore withdrew from a course. Condition: The University did not have proper documentation that supported academic engagement by four students as outlined in 34 CFR 600.2. Questioned costs: None. Context: We tested 60 students that withdrew from the University during the fiscal year to determine the University’s compliance with return of Title IV funds. Of the 60 students that were selected, 44 students were determined to have been enrolled in online courses offered by the University. We noted four students lacked supporting documentation for academic engagement as outlined in 34 CFR 600.2. Cause: The University did not have adequate internal controls in place to ensure that it fully complied with academic engagement monitoring requirements. Effect: Proper monitoring of the academic engagement of students enrolled in distance education courses allows the University to accurately determine the date in which a student withdrew from the University. Without proper monitoring in place, the University may be using inaccurate withdrawal dates to perform its return of Title IV calculations. Repeat Finding: No Recommendation: We recommend that the University strengthen its internal controls over monitoring the academic engagement for students that are enrolled in distance education courses at the University. View of responsible official: The University agrees with the finding.
Criteria or specific requirement: Per 34 CFR 685.304(a)(1), a school must ensure that entrance counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan student borrower prior to making the first disbursement of the proceeds of a loan to a student borrower unless the student borrower has received a prior Direct Subsidized Loan, Direct Unsubsidized Loan, Subsidized or Unsubsidized Federal Stafford Loan, or Federal SLS Loan. Condition: The University made the first disbursement of proceeds of a Direct Subsidized Loan and a Direct Unsubsidized Loan to a student borrower on October 4, 2022 but conducted entrance counseling for the student borrower on February 21, 2024. The University’s processes and internal controls did not detect this instance of noncompliance. Context: We tested 45 students that were disbursed a Direct Subsidized Loan and/or a Direct Unsubsidized Loan during the fiscal year to determine the University’s compliance with counseling borrowers requirements as outlined by the Department of Education and noted one student was disbursed Direct Loans prior to the University ensuring that the student borrower had completed the required entrance counseling. Questioned costs: $7,500. Assistance Listing Number: 84.268 Cause: The student had completed course work at another school prior to enrollment at the University, however the University failed to ensure and/or retain documentation that the student had completed entrance counseling prior to disbursing the student proceeds of a Direct Subsidized and Direct Unsubsidized Loan. Effect: The University is not in compliance with counseling borrowers requirements. Repeat Finding: No. Recommendation: We recommend that the University implement processes and/or internal controls that ensure that a student has completed entrance counseling prior to disbursing Direct Loans proceeds. Views of responsible officials: The University agrees with the finding.
Criteria or specific requirement: Per 34 CFR 690.83(b)(2) and 685.309, an institution must report any enrollment status changes, including the date of the change per the institution’s reporting system, to the National Student Loan Data System (NSLDS) for participating students within 60 days of the change. Condition: As part of the March 4, 2023, roster submission of enrollment status changes, the University reported an effective enrollment status change of February 20, 2023 for a student who received both a Federal Pell Grant and Direct Student Loans during the fiscal year. Per the University’s records, the student had withdrawn from the University on February 4, 2023. The University incorrectly reported the effective enrollment status change to NSLDS. Questioned costs: None. Context: We tested 40 students that were disbursed a Federal Pell Grant and/or a Federal Direct Loan during the fiscal year to determine the University’s compliance with enrollment reporting. We noted one student within our sample whose enrollment effective date per the University’s records did not agree to the enrollment effective date that was reported to NSLDS. Cause: The University did not have adequate internal controls in place to ensure that it fully complied with federal student enrollment reporting requirements for the Title IV Student Financial Aid program. Effect: Enrollment reporting assists lenders in the determination of whether a borrower should be moved into loan repayment status or if they are eligible for an in-school deferment. If an institution fails to accurately report effective enrollment status changes, a borrower’s repayment responsibilities may be reported incorrectly and result in either a lack of timely repayments by the borrower or the student being inappropriately moved into loan repayment status. Repeat finding: No Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates reported to NSLDS agree to the enrollment effective dates per the University’s records. View of responsible official: The University agrees with the finding.
Criteria or specific requirement: 34 CFR 600.2 defines academic engagement as including; (1) attending a synchronous class, lecture, recitation, or field or laboratory activity, physically or online, where there is an opportunity for interaction between the instructor and students, (2) submitting an academic assignment, (3) taking an assessment or an exam, (4) participating in an interactive tutorial, webinar, or other interactive computer-assisted instruction, (5) participating in a study group, group project, or an online discussion that is assigned by the institution, or (6) interacting with an instructor about academic matters. A school must monitor academic engagement for students enrolled in distance education courses to accurately determine the date in which a student stopped performing academically participating activities and therefore withdrew from a course. Condition: The University did not have proper documentation that supported academic engagement by four students as outlined in 34 CFR 600.2. Questioned costs: None. Context: We tested 60 students that withdrew from the University during the fiscal year to determine the University’s compliance with return of Title IV funds. Of the 60 students that were selected, 44 students were determined to have been enrolled in online courses offered by the University. We noted four students lacked supporting documentation for academic engagement as outlined in 34 CFR 600.2. Cause: The University did not have adequate internal controls in place to ensure that it fully complied with academic engagement monitoring requirements. Effect: Proper monitoring of the academic engagement of students enrolled in distance education courses allows the University to accurately determine the date in which a student withdrew from the University. Without proper monitoring in place, the University may be using inaccurate withdrawal dates to perform its return of Title IV calculations. Repeat Finding: No Recommendation: We recommend that the University strengthen its internal controls over monitoring the academic engagement for students that are enrolled in distance education courses at the University. View of responsible official: The University agrees with the finding.
Criteria or specific requirement: 34 CFR 600.2 defines academic engagement as including; (1) attending a synchronous class, lecture, recitation, or field or laboratory activity, physically or online, where there is an opportunity for interaction between the instructor and students, (2) submitting an academic assignment, (3) taking an assessment or an exam, (4) participating in an interactive tutorial, webinar, or other interactive computer-assisted instruction, (5) participating in a study group, group project, or an online discussion that is assigned by the institution, or (6) interacting with an instructor about academic matters. A school must monitor academic engagement for students enrolled in distance education courses to accurately determine the date in which a student stopped performing academically participating activities and therefore withdrew from a course. Condition: The University did not have proper documentation that supported academic engagement by four students as outlined in 34 CFR 600.2. Questioned costs: None. Context: We tested 60 students that withdrew from the University during the fiscal year to determine the University’s compliance with return of Title IV funds. Of the 60 students that were selected, 44 students were determined to have been enrolled in online courses offered by the University. We noted four students lacked supporting documentation for academic engagement as outlined in 34 CFR 600.2. Cause: The University did not have adequate internal controls in place to ensure that it fully complied with academic engagement monitoring requirements. Effect: Proper monitoring of the academic engagement of students enrolled in distance education courses allows the University to accurately determine the date in which a student withdrew from the University. Without proper monitoring in place, the University may be using inaccurate withdrawal dates to perform its return of Title IV calculations. Repeat Finding: No Recommendation: We recommend that the University strengthen its internal controls over monitoring the academic engagement for students that are enrolled in distance education courses at the University. View of responsible official: The University agrees with the finding.
Criteria or specific requirement: Per 34 CFR 690.83(b)(2) and 685.309, an institution must report any enrollment status changes, including the date of the change per the institution’s reporting system, to the National Student Loan Data System (NSLDS) for participating students within 60 days of the change. Condition: As part of the March 4, 2023, roster submission of enrollment status changes, the University reported an effective enrollment status change of February 20, 2023 for a student who received both a Federal Pell Grant and Direct Student Loans during the fiscal year. Per the University’s records, the student had withdrawn from the University on February 4, 2023. The University incorrectly reported the effective enrollment status change to NSLDS. Questioned costs: None. Context: We tested 40 students that were disbursed a Federal Pell Grant and/or a Federal Direct Loan during the fiscal year to determine the University’s compliance with enrollment reporting. We noted one student within our sample whose enrollment effective date per the University’s records did not agree to the enrollment effective date that was reported to NSLDS. Cause: The University did not have adequate internal controls in place to ensure that it fully complied with federal student enrollment reporting requirements for the Title IV Student Financial Aid program. Effect: Enrollment reporting assists lenders in the determination of whether a borrower should be moved into loan repayment status or if they are eligible for an in-school deferment. If an institution fails to accurately report effective enrollment status changes, a borrower’s repayment responsibilities may be reported incorrectly and result in either a lack of timely repayments by the borrower or the student being inappropriately moved into loan repayment status. Repeat finding: No Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates reported to NSLDS agree to the enrollment effective dates per the University’s records. View of responsible official: The University agrees with the finding.
Criteria or specific requirement: 34 CFR 600.2 defines academic engagement as including; (1) attending a synchronous class, lecture, recitation, or field or laboratory activity, physically or online, where there is an opportunity for interaction between the instructor and students, (2) submitting an academic assignment, (3) taking an assessment or an exam, (4) participating in an interactive tutorial, webinar, or other interactive computer-assisted instruction, (5) participating in a study group, group project, or an online discussion that is assigned by the institution, or (6) interacting with an instructor about academic matters. A school must monitor academic engagement for students enrolled in distance education courses to accurately determine the date in which a student stopped performing academically participating activities and therefore withdrew from a course. Condition: The University did not have proper documentation that supported academic engagement by four students as outlined in 34 CFR 600.2. Questioned costs: None. Context: We tested 60 students that withdrew from the University during the fiscal year to determine the University’s compliance with return of Title IV funds. Of the 60 students that were selected, 44 students were determined to have been enrolled in online courses offered by the University. We noted four students lacked supporting documentation for academic engagement as outlined in 34 CFR 600.2. Cause: The University did not have adequate internal controls in place to ensure that it fully complied with academic engagement monitoring requirements. Effect: Proper monitoring of the academic engagement of students enrolled in distance education courses allows the University to accurately determine the date in which a student withdrew from the University. Without proper monitoring in place, the University may be using inaccurate withdrawal dates to perform its return of Title IV calculations. Repeat Finding: No Recommendation: We recommend that the University strengthen its internal controls over monitoring the academic engagement for students that are enrolled in distance education courses at the University. View of responsible official: The University agrees with the finding.
Criteria or specific requirement: Per 34 CFR 685.304(a)(1), a school must ensure that entrance counseling is conducted with each Direct Subsidized Loan or Direct Unsubsidized Loan student borrower prior to making the first disbursement of the proceeds of a loan to a student borrower unless the student borrower has received a prior Direct Subsidized Loan, Direct Unsubsidized Loan, Subsidized or Unsubsidized Federal Stafford Loan, or Federal SLS Loan. Condition: The University made the first disbursement of proceeds of a Direct Subsidized Loan and a Direct Unsubsidized Loan to a student borrower on October 4, 2022 but conducted entrance counseling for the student borrower on February 21, 2024. The University’s processes and internal controls did not detect this instance of noncompliance. Context: We tested 45 students that were disbursed a Direct Subsidized Loan and/or a Direct Unsubsidized Loan during the fiscal year to determine the University’s compliance with counseling borrowers requirements as outlined by the Department of Education and noted one student was disbursed Direct Loans prior to the University ensuring that the student borrower had completed the required entrance counseling. Questioned costs: $7,500. Assistance Listing Number: 84.268 Cause: The student had completed course work at another school prior to enrollment at the University, however the University failed to ensure and/or retain documentation that the student had completed entrance counseling prior to disbursing the student proceeds of a Direct Subsidized and Direct Unsubsidized Loan. Effect: The University is not in compliance with counseling borrowers requirements. Repeat Finding: No. Recommendation: We recommend that the University implement processes and/or internal controls that ensure that a student has completed entrance counseling prior to disbursing Direct Loans proceeds. Views of responsible officials: The University agrees with the finding.
Criteria or specific requirement: Per 34 CFR 690.83(b)(2) and 685.309, an institution must report any enrollment status changes, including the date of the change per the institution’s reporting system, to the National Student Loan Data System (NSLDS) for participating students within 60 days of the change. Condition: As part of the March 4, 2023, roster submission of enrollment status changes, the University reported an effective enrollment status change of February 20, 2023 for a student who received both a Federal Pell Grant and Direct Student Loans during the fiscal year. Per the University’s records, the student had withdrawn from the University on February 4, 2023. The University incorrectly reported the effective enrollment status change to NSLDS. Questioned costs: None. Context: We tested 40 students that were disbursed a Federal Pell Grant and/or a Federal Direct Loan during the fiscal year to determine the University’s compliance with enrollment reporting. We noted one student within our sample whose enrollment effective date per the University’s records did not agree to the enrollment effective date that was reported to NSLDS. Cause: The University did not have adequate internal controls in place to ensure that it fully complied with federal student enrollment reporting requirements for the Title IV Student Financial Aid program. Effect: Enrollment reporting assists lenders in the determination of whether a borrower should be moved into loan repayment status or if they are eligible for an in-school deferment. If an institution fails to accurately report effective enrollment status changes, a borrower’s repayment responsibilities may be reported incorrectly and result in either a lack of timely repayments by the borrower or the student being inappropriately moved into loan repayment status. Repeat finding: No Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates reported to NSLDS agree to the enrollment effective dates per the University’s records. View of responsible official: The University agrees with the finding.
Criteria or specific requirement: 34 CFR 600.2 defines academic engagement as including; (1) attending a synchronous class, lecture, recitation, or field or laboratory activity, physically or online, where there is an opportunity for interaction between the instructor and students, (2) submitting an academic assignment, (3) taking an assessment or an exam, (4) participating in an interactive tutorial, webinar, or other interactive computer-assisted instruction, (5) participating in a study group, group project, or an online discussion that is assigned by the institution, or (6) interacting with an instructor about academic matters. A school must monitor academic engagement for students enrolled in distance education courses to accurately determine the date in which a student stopped performing academically participating activities and therefore withdrew from a course. Condition: The University did not have proper documentation that supported academic engagement by four students as outlined in 34 CFR 600.2. Questioned costs: None. Context: We tested 60 students that withdrew from the University during the fiscal year to determine the University’s compliance with return of Title IV funds. Of the 60 students that were selected, 44 students were determined to have been enrolled in online courses offered by the University. We noted four students lacked supporting documentation for academic engagement as outlined in 34 CFR 600.2. Cause: The University did not have adequate internal controls in place to ensure that it fully complied with academic engagement monitoring requirements. Effect: Proper monitoring of the academic engagement of students enrolled in distance education courses allows the University to accurately determine the date in which a student withdrew from the University. Without proper monitoring in place, the University may be using inaccurate withdrawal dates to perform its return of Title IV calculations. Repeat Finding: No Recommendation: We recommend that the University strengthen its internal controls over monitoring the academic engagement for students that are enrolled in distance education courses at the University. View of responsible official: The University agrees with the finding.