Audit 318751

FY End
2024-05-31
Total Expended
$58.95M
Findings
14
Programs
14
Organization: Abilene Christian University (TX)
Year: 2024 Accepted: 2024-09-08

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
486102 2024-001 Significant Deficiency Yes N
486103 2024-001 Significant Deficiency Yes N
486104 2024-002 Significant Deficiency - N
486105 2024-002 Significant Deficiency - N
486106 2024-002 Significant Deficiency - N
486107 2024-002 Significant Deficiency - N
486108 2024-002 Significant Deficiency - N
1062544 2024-001 Significant Deficiency Yes N
1062545 2024-001 Significant Deficiency Yes N
1062546 2024-002 Significant Deficiency - N
1062547 2024-002 Significant Deficiency - N
1062548 2024-002 Significant Deficiency - N
1062549 2024-002 Significant Deficiency - N
1062550 2024-002 Significant Deficiency - N

Programs

Contacts

Name Title Type
HY7SGWC5EWF9 Lori Herrick Auditee
3256742662 Sara Grenier Auditor
No contacts on file

Notes to SEFA

Title: Federal Direct Student Loans Program 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. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. For purposes of the Schedule, loans made to students under the Federal Direct Student Loans program are presented as federal expenditures. Neither the funds advanced to students, nor the outstanding loan balance are included in the consolidated financial statements since the loans are made and subsequently collected by the federal government.
Title: Federal Loan Programs 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. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent 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 financial statements. Loans outstanding at the beginning of the year and loans made during the year, if any, are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at May 31, 2024, consists of: See the Notes to the SEFA for chart/table
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. De Minimis Rate Used: N Rate Explanation: The 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 (Schedule) includes the federal award activity of Abilene Christian University (the University) under programs of the federal government for the year ended May 31, 2024. 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.

Finding Details

Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 U.S. Department of Education Program Year 2023-2024 Criteria or specific requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition – The University’s processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned costs – $0 Context – Out of the population of 829 students with student attendance changes required to be reported, a sample of 25 students were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. There were 14 attributes tested for each student with at least one status change. Campus-Level Records: 1. OPEID Number 2. Enrollment Effective Date 3. Enrollment Status 4. Certification Date Program-Level Records 5. OPEID 6. CIP Code 7. CIP Year 8. Credential Level 9. Published Program Length Measurement 10. Published Program Length 11. Program Begin Date 12. Program Enrollment Status 13. Program Enrollment Effective Date Other Records 14. Student changed his or her permanent address The University failed to report 3 students who had changes in enrollment status. Of the three students the University failed to report, 2 students had withdrawn from the University. The University reported the incorrect enrollment effective dates for 3 students at the program and campus levels. The University failed to report graduated status for 2 students (students were reported as withdrawn and the University failed to subsequently update the status to graduated). The University reported the incorrect Program Enrollment Effective Date for 1 student. The University did not report a change in enrollment status in a timely manner for 1 student. Effect – The University failed to report students' status changes, and did not report the status changes timely. Cause – The University’s processes did not ensure status changes were reported timely and accurately. Identification as repeat finding, if applicable – 2023-001 and 2022-001 Recommendation – The University should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of responsible officials, reason for recurrence, and planned corrective actions – Management acknowledges and understands the findings associated with the lack of reporting enrollment changes. Due to the nature and timing of the findings, the University has begun the process of additional review within Banner ERP systems and reconciliation of the times being reported for mid-term changes. By doing so, the university plans to resolve any future misalignment of enrollment change dates between the Banner ERP system, Clearing House, and NSLDS.
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 U.S. Department of Education Program Year 2023-2024 Criteria or specific requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition – The University’s processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned costs – $0 Context – Out of the population of 829 students with student attendance changes required to be reported, a sample of 25 students were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. There were 14 attributes tested for each student with at least one status change. Campus-Level Records: 1. OPEID Number 2. Enrollment Effective Date 3. Enrollment Status 4. Certification Date Program-Level Records 5. OPEID 6. CIP Code 7. CIP Year 8. Credential Level 9. Published Program Length Measurement 10. Published Program Length 11. Program Begin Date 12. Program Enrollment Status 13. Program Enrollment Effective Date Other Records 14. Student changed his or her permanent address The University failed to report 3 students who had changes in enrollment status. Of the three students the University failed to report, 2 students had withdrawn from the University. The University reported the incorrect enrollment effective dates for 3 students at the program and campus levels. The University failed to report graduated status for 2 students (students were reported as withdrawn and the University failed to subsequently update the status to graduated). The University reported the incorrect Program Enrollment Effective Date for 1 student. The University did not report a change in enrollment status in a timely manner for 1 student. Effect – The University failed to report students' status changes, and did not report the status changes timely. Cause – The University’s processes did not ensure status changes were reported timely and accurately. Identification as repeat finding, if applicable – 2023-001 and 2022-001 Recommendation – The University should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of responsible officials, reason for recurrence, and planned corrective actions – Management acknowledges and understands the findings associated with the lack of reporting enrollment changes. Due to the nature and timing of the findings, the University has begun the process of additional review within Banner ERP systems and reconciliation of the times being reported for mid-term changes. By doing so, the university plans to resolve any future misalignment of enrollment change dates between the Banner ERP system, Clearing House, and NSLDS.
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007, Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2023-2024 Criteria or specific requirement – Special Tests and Provisions – Incentive Compensation (34 CFR 668.14(b)(22)(i). An institution agrees in its Program Participation Agreement (PPA) that it will not provide any commission, bonus, or other incentive payment based in any part, directly or indirectly, upon success in securing enrollments or the award of financial aid, to any person or entity who is engaged in any student recruitment or admission activity, or in making decisions regarding the award of title IV, HEA program funds. Condition – The University’s processes did not ensure that incentive payments were not made for covered activities under the ban on incentive compensation. Questioned costs – $2,000 Context – Out of the population of 339 employees in the University’s admissions/recruiting, financial aid, and registrar offices (or the equivalent of those offices), the University made supplemental payments to 4 employees related to covered activities under the ban on incentive compensation. The sample was not, and was not intended to be, statistically valid. Effect – the University was not in compliance with its PPA during the year. Cause – There was a lack of communication or understanding of the requirements to all of the departments impacted. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure compliance with the PPA. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings related to the Incentive Compensation. Processes have already been put in place to mitigate these findings in the future through a tenured bonus structure. Additional review will be required to ensure any enrollment raises and bonuses are based upon the tenured bonus structure now in place.
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007, Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2023-2024 Criteria or specific requirement – Special Tests and Provisions – Incentive Compensation (34 CFR 668.14(b)(22)(i). An institution agrees in its Program Participation Agreement (PPA) that it will not provide any commission, bonus, or other incentive payment based in any part, directly or indirectly, upon success in securing enrollments or the award of financial aid, to any person or entity who is engaged in any student recruitment or admission activity, or in making decisions regarding the award of title IV, HEA program funds. Condition – The University’s processes did not ensure that incentive payments were not made for covered activities under the ban on incentive compensation. Questioned costs – $2,000 Context – Out of the population of 339 employees in the University’s admissions/recruiting, financial aid, and registrar offices (or the equivalent of those offices), the University made supplemental payments to 4 employees related to covered activities under the ban on incentive compensation. The sample was not, and was not intended to be, statistically valid. Effect – the University was not in compliance with its PPA during the year. Cause – There was a lack of communication or understanding of the requirements to all of the departments impacted. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure compliance with the PPA. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings related to the Incentive Compensation. Processes have already been put in place to mitigate these findings in the future through a tenured bonus structure. Additional review will be required to ensure any enrollment raises and bonuses are based upon the tenured bonus structure now in place.
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007, Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2023-2024 Criteria or specific requirement – Special Tests and Provisions – Incentive Compensation (34 CFR 668.14(b)(22)(i). An institution agrees in its Program Participation Agreement (PPA) that it will not provide any commission, bonus, or other incentive payment based in any part, directly or indirectly, upon success in securing enrollments or the award of financial aid, to any person or entity who is engaged in any student recruitment or admission activity, or in making decisions regarding the award of title IV, HEA program funds. Condition – The University’s processes did not ensure that incentive payments were not made for covered activities under the ban on incentive compensation. Questioned costs – $2,000 Context – Out of the population of 339 employees in the University’s admissions/recruiting, financial aid, and registrar offices (or the equivalent of those offices), the University made supplemental payments to 4 employees related to covered activities under the ban on incentive compensation. The sample was not, and was not intended to be, statistically valid. Effect – the University was not in compliance with its PPA during the year. Cause – There was a lack of communication or understanding of the requirements to all of the departments impacted. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure compliance with the PPA. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings related to the Incentive Compensation. Processes have already been put in place to mitigate these findings in the future through a tenured bonus structure. Additional review will be required to ensure any enrollment raises and bonuses are based upon the tenured bonus structure now in place.
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007, Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2023-2024 Criteria or specific requirement – Special Tests and Provisions – Incentive Compensation (34 CFR 668.14(b)(22)(i). An institution agrees in its Program Participation Agreement (PPA) that it will not provide any commission, bonus, or other incentive payment based in any part, directly or indirectly, upon success in securing enrollments or the award of financial aid, to any person or entity who is engaged in any student recruitment or admission activity, or in making decisions regarding the award of title IV, HEA program funds. Condition – The University’s processes did not ensure that incentive payments were not made for covered activities under the ban on incentive compensation. Questioned costs – $2,000 Context – Out of the population of 339 employees in the University’s admissions/recruiting, financial aid, and registrar offices (or the equivalent of those offices), the University made supplemental payments to 4 employees related to covered activities under the ban on incentive compensation. The sample was not, and was not intended to be, statistically valid. Effect – the University was not in compliance with its PPA during the year. Cause – There was a lack of communication or understanding of the requirements to all of the departments impacted. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure compliance with the PPA. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings related to the Incentive Compensation. Processes have already been put in place to mitigate these findings in the future through a tenured bonus structure. Additional review will be required to ensure any enrollment raises and bonuses are based upon the tenured bonus structure now in place.
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007, Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2023-2024 Criteria or specific requirement – Special Tests and Provisions – Incentive Compensation (34 CFR 668.14(b)(22)(i). An institution agrees in its Program Participation Agreement (PPA) that it will not provide any commission, bonus, or other incentive payment based in any part, directly or indirectly, upon success in securing enrollments or the award of financial aid, to any person or entity who is engaged in any student recruitment or admission activity, or in making decisions regarding the award of title IV, HEA program funds. Condition – The University’s processes did not ensure that incentive payments were not made for covered activities under the ban on incentive compensation. Questioned costs – $2,000 Context – Out of the population of 339 employees in the University’s admissions/recruiting, financial aid, and registrar offices (or the equivalent of those offices), the University made supplemental payments to 4 employees related to covered activities under the ban on incentive compensation. The sample was not, and was not intended to be, statistically valid. Effect – the University was not in compliance with its PPA during the year. Cause – There was a lack of communication or understanding of the requirements to all of the departments impacted. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure compliance with the PPA. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings related to the Incentive Compensation. Processes have already been put in place to mitigate these findings in the future through a tenured bonus structure. Additional review will be required to ensure any enrollment raises and bonuses are based upon the tenured bonus structure now in place.
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 U.S. Department of Education Program Year 2023-2024 Criteria or specific requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition – The University’s processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned costs – $0 Context – Out of the population of 829 students with student attendance changes required to be reported, a sample of 25 students were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. There were 14 attributes tested for each student with at least one status change. Campus-Level Records: 1. OPEID Number 2. Enrollment Effective Date 3. Enrollment Status 4. Certification Date Program-Level Records 5. OPEID 6. CIP Code 7. CIP Year 8. Credential Level 9. Published Program Length Measurement 10. Published Program Length 11. Program Begin Date 12. Program Enrollment Status 13. Program Enrollment Effective Date Other Records 14. Student changed his or her permanent address The University failed to report 3 students who had changes in enrollment status. Of the three students the University failed to report, 2 students had withdrawn from the University. The University reported the incorrect enrollment effective dates for 3 students at the program and campus levels. The University failed to report graduated status for 2 students (students were reported as withdrawn and the University failed to subsequently update the status to graduated). The University reported the incorrect Program Enrollment Effective Date for 1 student. The University did not report a change in enrollment status in a timely manner for 1 student. Effect – The University failed to report students' status changes, and did not report the status changes timely. Cause – The University’s processes did not ensure status changes were reported timely and accurately. Identification as repeat finding, if applicable – 2023-001 and 2022-001 Recommendation – The University should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of responsible officials, reason for recurrence, and planned corrective actions – Management acknowledges and understands the findings associated with the lack of reporting enrollment changes. Due to the nature and timing of the findings, the University has begun the process of additional review within Banner ERP systems and reconciliation of the times being reported for mid-term changes. By doing so, the university plans to resolve any future misalignment of enrollment change dates between the Banner ERP system, Clearing House, and NSLDS.
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 U.S. Department of Education Program Year 2023-2024 Criteria or specific requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition – The University’s processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned costs – $0 Context – Out of the population of 829 students with student attendance changes required to be reported, a sample of 25 students were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. There were 14 attributes tested for each student with at least one status change. Campus-Level Records: 1. OPEID Number 2. Enrollment Effective Date 3. Enrollment Status 4. Certification Date Program-Level Records 5. OPEID 6. CIP Code 7. CIP Year 8. Credential Level 9. Published Program Length Measurement 10. Published Program Length 11. Program Begin Date 12. Program Enrollment Status 13. Program Enrollment Effective Date Other Records 14. Student changed his or her permanent address The University failed to report 3 students who had changes in enrollment status. Of the three students the University failed to report, 2 students had withdrawn from the University. The University reported the incorrect enrollment effective dates for 3 students at the program and campus levels. The University failed to report graduated status for 2 students (students were reported as withdrawn and the University failed to subsequently update the status to graduated). The University reported the incorrect Program Enrollment Effective Date for 1 student. The University did not report a change in enrollment status in a timely manner for 1 student. Effect – The University failed to report students' status changes, and did not report the status changes timely. Cause – The University’s processes did not ensure status changes were reported timely and accurately. Identification as repeat finding, if applicable – 2023-001 and 2022-001 Recommendation – The University should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of responsible officials, reason for recurrence, and planned corrective actions – Management acknowledges and understands the findings associated with the lack of reporting enrollment changes. Due to the nature and timing of the findings, the University has begun the process of additional review within Banner ERP systems and reconciliation of the times being reported for mid-term changes. By doing so, the university plans to resolve any future misalignment of enrollment change dates between the Banner ERP system, Clearing House, and NSLDS.
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007, Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2023-2024 Criteria or specific requirement – Special Tests and Provisions – Incentive Compensation (34 CFR 668.14(b)(22)(i). An institution agrees in its Program Participation Agreement (PPA) that it will not provide any commission, bonus, or other incentive payment based in any part, directly or indirectly, upon success in securing enrollments or the award of financial aid, to any person or entity who is engaged in any student recruitment or admission activity, or in making decisions regarding the award of title IV, HEA program funds. Condition – The University’s processes did not ensure that incentive payments were not made for covered activities under the ban on incentive compensation. Questioned costs – $2,000 Context – Out of the population of 339 employees in the University’s admissions/recruiting, financial aid, and registrar offices (or the equivalent of those offices), the University made supplemental payments to 4 employees related to covered activities under the ban on incentive compensation. The sample was not, and was not intended to be, statistically valid. Effect – the University was not in compliance with its PPA during the year. Cause – There was a lack of communication or understanding of the requirements to all of the departments impacted. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure compliance with the PPA. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings related to the Incentive Compensation. Processes have already been put in place to mitigate these findings in the future through a tenured bonus structure. Additional review will be required to ensure any enrollment raises and bonuses are based upon the tenured bonus structure now in place.
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007, Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2023-2024 Criteria or specific requirement – Special Tests and Provisions – Incentive Compensation (34 CFR 668.14(b)(22)(i). An institution agrees in its Program Participation Agreement (PPA) that it will not provide any commission, bonus, or other incentive payment based in any part, directly or indirectly, upon success in securing enrollments or the award of financial aid, to any person or entity who is engaged in any student recruitment or admission activity, or in making decisions regarding the award of title IV, HEA program funds. Condition – The University’s processes did not ensure that incentive payments were not made for covered activities under the ban on incentive compensation. Questioned costs – $2,000 Context – Out of the population of 339 employees in the University’s admissions/recruiting, financial aid, and registrar offices (or the equivalent of those offices), the University made supplemental payments to 4 employees related to covered activities under the ban on incentive compensation. The sample was not, and was not intended to be, statistically valid. Effect – the University was not in compliance with its PPA during the year. Cause – There was a lack of communication or understanding of the requirements to all of the departments impacted. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure compliance with the PPA. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings related to the Incentive Compensation. Processes have already been put in place to mitigate these findings in the future through a tenured bonus structure. Additional review will be required to ensure any enrollment raises and bonuses are based upon the tenured bonus structure now in place.
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007, Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2023-2024 Criteria or specific requirement – Special Tests and Provisions – Incentive Compensation (34 CFR 668.14(b)(22)(i). An institution agrees in its Program Participation Agreement (PPA) that it will not provide any commission, bonus, or other incentive payment based in any part, directly or indirectly, upon success in securing enrollments or the award of financial aid, to any person or entity who is engaged in any student recruitment or admission activity, or in making decisions regarding the award of title IV, HEA program funds. Condition – The University’s processes did not ensure that incentive payments were not made for covered activities under the ban on incentive compensation. Questioned costs – $2,000 Context – Out of the population of 339 employees in the University’s admissions/recruiting, financial aid, and registrar offices (or the equivalent of those offices), the University made supplemental payments to 4 employees related to covered activities under the ban on incentive compensation. The sample was not, and was not intended to be, statistically valid. Effect – the University was not in compliance with its PPA during the year. Cause – There was a lack of communication or understanding of the requirements to all of the departments impacted. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure compliance with the PPA. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings related to the Incentive Compensation. Processes have already been put in place to mitigate these findings in the future through a tenured bonus structure. Additional review will be required to ensure any enrollment raises and bonuses are based upon the tenured bonus structure now in place.
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007, Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2023-2024 Criteria or specific requirement – Special Tests and Provisions – Incentive Compensation (34 CFR 668.14(b)(22)(i). An institution agrees in its Program Participation Agreement (PPA) that it will not provide any commission, bonus, or other incentive payment based in any part, directly or indirectly, upon success in securing enrollments or the award of financial aid, to any person or entity who is engaged in any student recruitment or admission activity, or in making decisions regarding the award of title IV, HEA program funds. Condition – The University’s processes did not ensure that incentive payments were not made for covered activities under the ban on incentive compensation. Questioned costs – $2,000 Context – Out of the population of 339 employees in the University’s admissions/recruiting, financial aid, and registrar offices (or the equivalent of those offices), the University made supplemental payments to 4 employees related to covered activities under the ban on incentive compensation. The sample was not, and was not intended to be, statistically valid. Effect – the University was not in compliance with its PPA during the year. Cause – There was a lack of communication or understanding of the requirements to all of the departments impacted. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure compliance with the PPA. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings related to the Incentive Compensation. Processes have already been put in place to mitigate these findings in the future through a tenured bonus structure. Additional review will be required to ensure any enrollment raises and bonuses are based upon the tenured bonus structure now in place.
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007, Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2023-2024 Criteria or specific requirement – Special Tests and Provisions – Incentive Compensation (34 CFR 668.14(b)(22)(i). An institution agrees in its Program Participation Agreement (PPA) that it will not provide any commission, bonus, or other incentive payment based in any part, directly or indirectly, upon success in securing enrollments or the award of financial aid, to any person or entity who is engaged in any student recruitment or admission activity, or in making decisions regarding the award of title IV, HEA program funds. Condition – The University’s processes did not ensure that incentive payments were not made for covered activities under the ban on incentive compensation. Questioned costs – $2,000 Context – Out of the population of 339 employees in the University’s admissions/recruiting, financial aid, and registrar offices (or the equivalent of those offices), the University made supplemental payments to 4 employees related to covered activities under the ban on incentive compensation. The sample was not, and was not intended to be, statistically valid. Effect – the University was not in compliance with its PPA during the year. Cause – There was a lack of communication or understanding of the requirements to all of the departments impacted. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure compliance with the PPA. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings related to the Incentive Compensation. Processes have already been put in place to mitigate these findings in the future through a tenured bonus structure. Additional review will be required to ensure any enrollment raises and bonuses are based upon the tenured bonus structure now in place.