FAC Explorer

Audit 309558

FY End
2023-09-30
Total Expended
$73.06M
Findings
4
Programs
36
Organization: Alabama State University (AL)
Year: 2023 Accepted: 2024-06-21
Auditor: Warren Averett LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401465 2023-001 Significant Deficiency Yes N
401466 2023-001 Significant Deficiency Yes N
977907 2023-001 Significant Deficiency Yes N
977908 2023-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $31.66M Yes 1
84.063 Federal Pell Grant Program $11.77M Yes 1
84.031 Higher Education_institutional Aid $7.69M Yes 0
84.425 Education Stabilization Fund $5.00M Yes 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $2.75M - 0
84.033 Federal Work-Study Program $1.39M Yes 0
84.047 Trio_upward Bound $667,089 Yes 0
11.028 Connecting Minority Communities Pilot Program $403,149 - 0
84.044 Trio_talent Search $385,464 Yes 0
84.184 Safe and Drug-Free Schools and Communities_national Programs $344,759 - 0
84.007 Federal Supplemental Educational Opportunity Grants $318,922 Yes 0
16.839 Stop School Violence $271,125 - 0
93.859 Biomedical Research and Research Training $246,675 Yes 0
84.042 Trio_student Support Services $229,572 Yes 0
93.866 Aging Research $202,761 Yes 0
93.268 Immunization Cooperative Agreements $202,080 - 0
47.074 Biological Sciences $195,392 Yes 0
84.120 Minority Science and Engineering Improvement $109,815 Yes 0
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $90,830 Yes 0
93.310 Trans-Nih Research Support $75,402 Yes 0
84.153 Business and International Education Projects $53,639 - 0
12.002 Procurement Technical Assistance for Business Firms $51,735 - 0
59.037 Small Business Development Centers $45,896 - 0
93.658 Foster Care_title IV-E $42,204 - 0
47.083 Integrative Activities $36,011 Yes 0
84.038 Federal Perkins Loan Program $30,195 Yes 0
47.041 Engineering $26,864 Yes 0
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $24,401 - 0
47.076 Education and Human Resources $13,760 - 0
10.707 Research Joint Venture and Cost Reimbursable Agreements $10,714 Yes 0
43.008 Education $8,711 Yes 0
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $7,013 - 0
12.630 Basic, Applied, and Advanced Research in Science and Engineering $4,796 Yes 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $3,510 - 0
15.932 Preservation of Historic Structures on the Campuses of Historically Black Colleges and Universities (hbcus). $825 - 0
12.431 Basic Scientific Research $420 Yes 0

Contacts

Name Title Type
DLJWLMSNK627 Alondrea Pritchett Auditee
3342294223 Tavares Grays, CPA Auditor
No contacts on file

Notes to SEFA

Title: 1. BASIS OF PRESENTATION Accounting Policies: accrual basis of accounting De Minimis Rate Used: N Rate Explanation: The University did not elect to charge a de minimis rate of 10% for all federal awards. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Alabama State University (the University) and is presented on the accrual basis of accounting. 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 (the Uniform Guidance).
Title: 2. LOANS OUTSTANDING Accounting Policies: accrual basis of accounting De Minimis Rate Used: N Rate Explanation: The University did not elect to charge a de minimis rate of 10% for all federal awards. The University administers the Perkins Loan Program. For purposes of this schedule, the amount reported includes the outstanding loan balance at the beginning of the fiscal year. Due to regulation changes, no further loans can be made from the program. The University plans to liquidate the program and continues to collect on outstanding loan balances and return excess cash on hand from the program to the Department of Education. The University had the following loan balances outstanding at September 30, 2023: Student loans receivable, September 30, 2022 $ 30,194 Funds advanced to students - Less: Loans assigned to U.S. Government (130,208) Principal collected (74,707) Principal cancellations 174,721 Student loans receivable, September 30, 2023 $ -
Title: 3. INDIRECT COST RATES Accounting Policies: accrual basis of accounting De Minimis Rate Used: N Rate Explanation: The University did not elect to charge a de minimis rate of 10% for all federal awards. The University did not elect to charge a de minimis rate of 10% for all federal awards.

Finding Details

Finding 2023-001
Finding 2023-001 – Special Tests and Provisions – Enrollment Reporting – Repeat Finding Information on the Federal Program: U.S. Department of Education Student Financial Aid Cluster Criteria: Under the Pell grant and loan programs, institutions must update the Enrollment Reporting Roster for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leaves-ofabsence. Condition: We tested a sample of 10 withdrawn students. In two instances, the change in status was not reported within the required 60-day time frame. Cause: The Enrollment Reporting Roster file is not being submitted timely or accurately to report changes in student enrollment status. Effect: The University did not comply with special tests and provisions compliance requirements related to enrollment reporting. Recommendation: We recommend the University strengthen its policies and procedures related to enrollment reporting requirements to comply with the regulations. Views of Responsible Officials: Management agrees with this finding. See Corrective Action Plan included at the end of the report.
Finding 2023-001
Finding 2023-001 – Special Tests and Provisions – Enrollment Reporting – Repeat Finding Information on the Federal Program: U.S. Department of Education Student Financial Aid Cluster Criteria: Under the Pell grant and loan programs, institutions must update the Enrollment Reporting Roster for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leaves-ofabsence. Condition: We tested a sample of 10 withdrawn students. In two instances, the change in status was not reported within the required 60-day time frame. Cause: The Enrollment Reporting Roster file is not being submitted timely or accurately to report changes in student enrollment status. Effect: The University did not comply with special tests and provisions compliance requirements related to enrollment reporting. Recommendation: We recommend the University strengthen its policies and procedures related to enrollment reporting requirements to comply with the regulations. Views of Responsible Officials: Management agrees with this finding. See Corrective Action Plan included at the end of the report.
Finding 2023-001
Finding 2023-001 – Special Tests and Provisions – Enrollment Reporting – Repeat Finding Information on the Federal Program: U.S. Department of Education Student Financial Aid Cluster Criteria: Under the Pell grant and loan programs, institutions must update the Enrollment Reporting Roster for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leaves-ofabsence. Condition: We tested a sample of 10 withdrawn students. In two instances, the change in status was not reported within the required 60-day time frame. Cause: The Enrollment Reporting Roster file is not being submitted timely or accurately to report changes in student enrollment status. Effect: The University did not comply with special tests and provisions compliance requirements related to enrollment reporting. Recommendation: We recommend the University strengthen its policies and procedures related to enrollment reporting requirements to comply with the regulations. Views of Responsible Officials: Management agrees with this finding. See Corrective Action Plan included at the end of the report.
Finding 2023-001
Finding 2023-001 – Special Tests and Provisions – Enrollment Reporting – Repeat Finding Information on the Federal Program: U.S. Department of Education Student Financial Aid Cluster Criteria: Under the Pell grant and loan programs, institutions must update the Enrollment Reporting Roster for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leaves-ofabsence. Condition: We tested a sample of 10 withdrawn students. In two instances, the change in status was not reported within the required 60-day time frame. Cause: The Enrollment Reporting Roster file is not being submitted timely or accurately to report changes in student enrollment status. Effect: The University did not comply with special tests and provisions compliance requirements related to enrollment reporting. Recommendation: We recommend the University strengthen its policies and procedures related to enrollment reporting requirements to comply with the regulations. Views of Responsible Officials: Management agrees with this finding. See Corrective Action Plan included at the end of the report.