Audit 306965

FY End
2023-12-31
Total Expended
$4.41M
Findings
6
Programs
3
Year: 2023 Accepted: 2024-05-22

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
398264 2023-001 Significant Deficiency Yes N
398265 2023-001 Significant Deficiency Yes N
398266 2023-002 - - E
974706 2023-001 Significant Deficiency Yes N
974707 2023-001 Significant Deficiency Yes N
974708 2023-002 - - E

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $2.98M Yes 1
84.268 Federal Direct Student Loans $1.42M Yes 2
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $13,202 Yes 0

Contacts

Name Title Type
D4LKQGJVEJM5 Makoa Freitas Auditee
8087804825 Christopher Cox Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “schedule”) for the year ended December 31, 2023 includes the federal financial assistance transactions of Brigham Young University – Hawaii (the “School”) recorded on the accrual basis of accounting. Funds derived from federal grants may be used only to meet current expenditures for the purposes specifically identified by the sponsoring agencies. The information in the schedule is presented in accordance with the requirements of OMB Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Indirect costs are not charged to the Student Financial Assistance cluster. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the “schedule”) for the year ended December 31, 2023 includes the federal financial assistance transactions of Brigham Young University – Hawaii (the “School”) recorded on the accrual basis of accounting. Funds derived from federal grants may be used only to meet current expenditures for the purposes specifically identified by the sponsoring agencies. The information in the schedule is presented in accordance with the requirements of OMB Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Indirect costs are not charged to the Student Financial Assistance cluster.
Title: LOAN PROGRAMS Accounting Policies: BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “schedule”) for the year ended December 31, 2023 includes the federal financial assistance transactions of Brigham Young University – Hawaii (the “School”) recorded on the accrual basis of accounting. Funds derived from federal grants may be used only to meet current expenditures for the purposes specifically identified by the sponsoring agencies. The information in the schedule is presented in accordance with the requirements of OMB Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Indirect costs are not charged to the Student Financial Assistance cluster. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The School issued loans under the Federal Direct Student Loans Program, which includes Direct Subsidized Loans, Direct Unsubsidized Loans, and Direct PLUS Loans, which are included in the schedule. The School is responsible only for the performance of certain administrative duties with respect to the Federal Direct Loan programs and accordingly, these loans are not included in the School’s financial statements. It is not practical to determine the balance of loans outstanding under these programs at December 31, 2023.

Finding Details

Finding 2023-001 - Non-Compliance with Accurate Student Enrollment Change Submissions to the National Student Loan Data System (Significant Deficiency) Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.268, 84.063 Award Titles: Federal Direct Student Loan Program, Federal Pell Grant Program Award Years: 7/2022 – 6/2024 Criteria 34 CFR 685.309(b): (1) Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary - (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary. (2) Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that - (i) A loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. 34 CFR 690.83(b)(2): An institution shall submit, in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information the Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct. Condition Of the population of students who had a status change and received Pell Grants and/or Direct Loans during the period February 28, 2023 through December 31, 2023, 60 students were selected for enrollment reporting testing of the campus-level and program-level records. Of the 60 students selected, 12 instances were noted in which the program begin date was incorrectly reported to the National Student Loan Data System (NSLDS). Two instances were noted in the Winter 2023 semester and five instances were noted in the Spring 2023 and Fall 2023 semesters, respectively. This is a repeat of finding 2022-001. Cause The 12 instances related to a system error within the University’s student information system, PeopleSoft, in which the system inappropriately codes certain students’ enrollment with the wrong program begin date. Specifically, when a student returns from a leave of absence, PeopleSoft creates a new version of the program. The new version of the program resets the program begin date to when the student returned instead of when the student originally began the program. Effect A student’s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for payment of interest subsidies all of which are impacted by inaccurate and untimely reporting. Questioned Costs None Recommendation We recommend that the University continue to execute its prior year corrective action plan, process improvements and information system enhancements, and to provide adequate training to the individuals responsible for updating students’ electronic files to ensure status changes are reported accurately to NSLDS. Management’s Views and Corrective Action Plan Management’s response is reported in management’s view and corrective action plan included at the end of this report.
Finding 2023-001 - Non-Compliance with Accurate Student Enrollment Change Submissions to the National Student Loan Data System (Significant Deficiency) Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.268, 84.063 Award Titles: Federal Direct Student Loan Program, Federal Pell Grant Program Award Years: 7/2022 – 6/2024 Criteria 34 CFR 685.309(b): (1) Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary - (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary. (2) Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that - (i) A loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. 34 CFR 690.83(b)(2): An institution shall submit, in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information the Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct. Condition Of the population of students who had a status change and received Pell Grants and/or Direct Loans during the period February 28, 2023 through December 31, 2023, 60 students were selected for enrollment reporting testing of the campus-level and program-level records. Of the 60 students selected, 12 instances were noted in which the program begin date was incorrectly reported to the National Student Loan Data System (NSLDS). Two instances were noted in the Winter 2023 semester and five instances were noted in the Spring 2023 and Fall 2023 semesters, respectively. This is a repeat of finding 2022-001. Cause The 12 instances related to a system error within the University’s student information system, PeopleSoft, in which the system inappropriately codes certain students’ enrollment with the wrong program begin date. Specifically, when a student returns from a leave of absence, PeopleSoft creates a new version of the program. The new version of the program resets the program begin date to when the student returned instead of when the student originally began the program. Effect A student’s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for payment of interest subsidies all of which are impacted by inaccurate and untimely reporting. Questioned Costs None Recommendation We recommend that the University continue to execute its prior year corrective action plan, process improvements and information system enhancements, and to provide adequate training to the individuals responsible for updating students’ electronic files to ensure status changes are reported accurately to NSLDS. Management’s Views and Corrective Action Plan Management’s response is reported in management’s view and corrective action plan included at the end of this report.
Finding 2023-002 - Non-Compliance with Financial Need Requirements for Subsidized Direct Loans in Non-Standard Semesters Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.268 Award Title: Federal Direct Student Loan Program Award Years: 7/2022 – 6/2024 Criteria 34 CFR 685.200. 2(i) Borrower eligibility A Direct Subsidized Loan borrower must demonstrate financial need in accordance with title IV, part F of the Act. 20 U.S. Code § 1087kk - Amount of need Except as otherwise provided therein, the amount of need of any student for financial assistance under this subchapter (except subparts [1] 1 or 2 of part A of this subchapter) is equal to— (1)the cost of attendance of such student, minus (2)the expected family contribution for such student, minus (3)estimated financial assistance not received under this subchapter (as defined in section 1087vv(j) of this title). Condition Of the population of students who were awarded and received federal student financial assistance during the fiscal year, 25 students were selected for eligibility testing. Of the 25 students selected, one instance was noted in which a student was awarded a subsidized direct loan in excess of their estimated need. This instance occurred in the Spring 2023 non-standard semester. Cause The instance pertains to a system error in which the student information system inappropriately defaults estimated family contribution (EFC) to zero for direct loan recipients during the non-standard Spring 2023 semester, rather than allocating the EFC for the students period of enrollment. This resulted in the student receiving a subsidized direct loan they would not be eligible to receive. Effect Awarding subsidized direct loans to students without financial need resulted in disbursement of needbased federal aid to an ineligible student. Questioned Costs $2,474 Recommendation We recommend that the University update their student information system configuration to appropriately account for EFCs based on the student’s enrollment (on a 12 month enrollment period for students enrolled in the non-standard Spring semester) to ensure federal student financial assistance is awarded to eligible students. Management’s Views and Corrective Action Plan Management’s response is reported in management’s view and corrective action plan included at the end of this report.
Finding 2023-001 - Non-Compliance with Accurate Student Enrollment Change Submissions to the National Student Loan Data System (Significant Deficiency) Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.268, 84.063 Award Titles: Federal Direct Student Loan Program, Federal Pell Grant Program Award Years: 7/2022 – 6/2024 Criteria 34 CFR 685.309(b): (1) Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary - (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary. (2) Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that - (i) A loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. 34 CFR 690.83(b)(2): An institution shall submit, in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information the Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct. Condition Of the population of students who had a status change and received Pell Grants and/or Direct Loans during the period February 28, 2023 through December 31, 2023, 60 students were selected for enrollment reporting testing of the campus-level and program-level records. Of the 60 students selected, 12 instances were noted in which the program begin date was incorrectly reported to the National Student Loan Data System (NSLDS). Two instances were noted in the Winter 2023 semester and five instances were noted in the Spring 2023 and Fall 2023 semesters, respectively. This is a repeat of finding 2022-001. Cause The 12 instances related to a system error within the University’s student information system, PeopleSoft, in which the system inappropriately codes certain students’ enrollment with the wrong program begin date. Specifically, when a student returns from a leave of absence, PeopleSoft creates a new version of the program. The new version of the program resets the program begin date to when the student returned instead of when the student originally began the program. Effect A student’s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for payment of interest subsidies all of which are impacted by inaccurate and untimely reporting. Questioned Costs None Recommendation We recommend that the University continue to execute its prior year corrective action plan, process improvements and information system enhancements, and to provide adequate training to the individuals responsible for updating students’ electronic files to ensure status changes are reported accurately to NSLDS. Management’s Views and Corrective Action Plan Management’s response is reported in management’s view and corrective action plan included at the end of this report.
Finding 2023-001 - Non-Compliance with Accurate Student Enrollment Change Submissions to the National Student Loan Data System (Significant Deficiency) Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.268, 84.063 Award Titles: Federal Direct Student Loan Program, Federal Pell Grant Program Award Years: 7/2022 – 6/2024 Criteria 34 CFR 685.309(b): (1) Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary - (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary. (2) Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that - (i) A loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. 34 CFR 690.83(b)(2): An institution shall submit, in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information the Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct. Condition Of the population of students who had a status change and received Pell Grants and/or Direct Loans during the period February 28, 2023 through December 31, 2023, 60 students were selected for enrollment reporting testing of the campus-level and program-level records. Of the 60 students selected, 12 instances were noted in which the program begin date was incorrectly reported to the National Student Loan Data System (NSLDS). Two instances were noted in the Winter 2023 semester and five instances were noted in the Spring 2023 and Fall 2023 semesters, respectively. This is a repeat of finding 2022-001. Cause The 12 instances related to a system error within the University’s student information system, PeopleSoft, in which the system inappropriately codes certain students’ enrollment with the wrong program begin date. Specifically, when a student returns from a leave of absence, PeopleSoft creates a new version of the program. The new version of the program resets the program begin date to when the student returned instead of when the student originally began the program. Effect A student’s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for payment of interest subsidies all of which are impacted by inaccurate and untimely reporting. Questioned Costs None Recommendation We recommend that the University continue to execute its prior year corrective action plan, process improvements and information system enhancements, and to provide adequate training to the individuals responsible for updating students’ electronic files to ensure status changes are reported accurately to NSLDS. Management’s Views and Corrective Action Plan Management’s response is reported in management’s view and corrective action plan included at the end of this report.
Finding 2023-002 - Non-Compliance with Financial Need Requirements for Subsidized Direct Loans in Non-Standard Semesters Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.268 Award Title: Federal Direct Student Loan Program Award Years: 7/2022 – 6/2024 Criteria 34 CFR 685.200. 2(i) Borrower eligibility A Direct Subsidized Loan borrower must demonstrate financial need in accordance with title IV, part F of the Act. 20 U.S. Code § 1087kk - Amount of need Except as otherwise provided therein, the amount of need of any student for financial assistance under this subchapter (except subparts [1] 1 or 2 of part A of this subchapter) is equal to— (1)the cost of attendance of such student, minus (2)the expected family contribution for such student, minus (3)estimated financial assistance not received under this subchapter (as defined in section 1087vv(j) of this title). Condition Of the population of students who were awarded and received federal student financial assistance during the fiscal year, 25 students were selected for eligibility testing. Of the 25 students selected, one instance was noted in which a student was awarded a subsidized direct loan in excess of their estimated need. This instance occurred in the Spring 2023 non-standard semester. Cause The instance pertains to a system error in which the student information system inappropriately defaults estimated family contribution (EFC) to zero for direct loan recipients during the non-standard Spring 2023 semester, rather than allocating the EFC for the students period of enrollment. This resulted in the student receiving a subsidized direct loan they would not be eligible to receive. Effect Awarding subsidized direct loans to students without financial need resulted in disbursement of needbased federal aid to an ineligible student. Questioned Costs $2,474 Recommendation We recommend that the University update their student information system configuration to appropriately account for EFCs based on the student’s enrollment (on a 12 month enrollment period for students enrolled in the non-standard Spring semester) to ensure federal student financial assistance is awarded to eligible students. Management’s Views and Corrective Action Plan Management’s response is reported in management’s view and corrective action plan included at the end of this report.