Audit 322077

FY End
2023-12-31
Total Expended
$139.55M
Findings
12
Programs
10
Organization: Baptist Health (AR)
Year: 2023 Accepted: 2024-09-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
499263 2023-001 Significant Deficiency - N
499264 2023-001 Significant Deficiency - N
499265 2023-001 Significant Deficiency - N
499266 2023-002 Material Weakness - N
499267 2023-002 Material Weakness - N
499268 2023-002 Material Weakness - N
1075705 2023-001 Significant Deficiency - N
1075706 2023-001 Significant Deficiency - N
1075707 2023-001 Significant Deficiency - N
1075708 2023-002 Material Weakness - N
1075709 2023-002 Material Weakness - N
1075710 2023-002 Material Weakness - N

Contacts

Name Title Type
SNRQVDQNHWK7 Steven Rose Auditee
5012022233 Corey Jennings 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. De Minimis Rate Used: N Rate Explanation: Baptist Health has elected not to use the 10% 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 Baptist Health under programs of the federal government for the year ended December 31, 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 Baptist Health, it is not intended to and does not present the financial position, changes in net assets or cash flows of Baptist Health.

Finding Details

U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.007 Federal Supplemental Educational Opportunity Grants; Assistance Listing No. 84.063 Federal Pell Grant Program; Assistance Listing No. 84.268 Federal Direct Student Loans Program Year 2023 Criteria: 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 College's processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned Costs: None. Context: Out of the population of 336 students with student attendance changes, a sample of 25 students was selected for testing. Our sampling method was not, and was not intended to be, statistically valid. The College did not report the address change within 60 days for one student, and the College did not ensure submission of enrollment status changes within 60 days for two students. Effect: The College reported incorrect data for students' status changes and did not report the status changes timely. Cause: The College’s processes did not ensure status changes were reported timely and accurately. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the finding. Financial Aid Director will begin receiving email correspondence regarding enrollment report submission due dates from the National Student Clearinghouse. They will then confirm with the Registrar that the report was submitted by the due date each month. This will implement controls to ensure timely submission of address changes and enrollment reporting in the less than the 60-day requirement.
U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.007 Federal Supplemental Educational Opportunity Grants; Assistance Listing No. 84.063 Federal Pell Grant Program; Assistance Listing No. 84.268 Federal Direct Student Loans Program Year 2023 Criteria: 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 College's processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned Costs: None. Context: Out of the population of 336 students with student attendance changes, a sample of 25 students was selected for testing. Our sampling method was not, and was not intended to be, statistically valid. The College did not report the address change within 60 days for one student, and the College did not ensure submission of enrollment status changes within 60 days for two students. Effect: The College reported incorrect data for students' status changes and did not report the status changes timely. Cause: The College’s processes did not ensure status changes were reported timely and accurately. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the finding. Financial Aid Director will begin receiving email correspondence regarding enrollment report submission due dates from the National Student Clearinghouse. They will then confirm with the Registrar that the report was submitted by the due date each month. This will implement controls to ensure timely submission of address changes and enrollment reporting in the less than the 60-day requirement.
U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.007 Federal Supplemental Educational Opportunity Grants; Assistance Listing No. 84.063 Federal Pell Grant Program; Assistance Listing No. 84.268 Federal Direct Student Loans Program Year 2023 Criteria: 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 College's processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned Costs: None. Context: Out of the population of 336 students with student attendance changes, a sample of 25 students was selected for testing. Our sampling method was not, and was not intended to be, statistically valid. The College did not report the address change within 60 days for one student, and the College did not ensure submission of enrollment status changes within 60 days for two students. Effect: The College reported incorrect data for students' status changes and did not report the status changes timely. Cause: The College’s processes did not ensure status changes were reported timely and accurately. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the finding. Financial Aid Director will begin receiving email correspondence regarding enrollment report submission due dates from the National Student Clearinghouse. They will then confirm with the Registrar that the report was submitted by the due date each month. This will implement controls to ensure timely submission of address changes and enrollment reporting in the less than the 60-day requirement.
U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.007 Federal Supplemental Educational Opportunity Grants; Assistance Listing No. 84.063 Federal Pell Grant Program; Assistance Listing No. 84.268 Federal Direct Student Loans Program Year 2023 Criteria: Special Tests and Provisions – Using a Servicer or Financial Institution to Deliver Title IV Cred Balances to a Card or Other Access Device (34 CFR 668.164(e) and (f). Condition: The College did not comply with certain requirements of Using a Servicer or Financial Institution to Deliver Title IV Cred Balances to a Card or Other Access Device. Questioned Costs: None. Context: The College entered into a contract with a servicer to deliver Title IV credit balances in 2018 but did not provide the contract URL to the Department of Education or include the contract on the College's website. The contract does not include a stated provision that the contract may be terminated based on student complaints nor does it discuss surcharge-free ATMs. The College did not perform a formal due diligence review of the contract fees, as required, every two years. The College did not post fee information within 60 days of the award year to its website and did not send cost information to the Department of Education. Effect: The College was not in compliance with the requirements noted above. Cause: The College’s internal controls did not ensure compliance with Department of Education requirements related to using a servicer to deliver Title IV credit balances to students. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update its controls to ensure compliance with Department of Education requirements for using a servicer to deliver Title IV funds. Views of Responsible Officials and Planned Corrective Actions: The College has reviewed the requirement in 34 CFR 668.164(e) and (f) and the required information will be corrected and the information will be submitted to the Department of Education and uploaded to the College's website by October 31, 2024.
U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.007 Federal Supplemental Educational Opportunity Grants; Assistance Listing No. 84.063 Federal Pell Grant Program; Assistance Listing No. 84.268 Federal Direct Student Loans Program Year 2023 Criteria: Special Tests and Provisions – Using a Servicer or Financial Institution to Deliver Title IV Cred Balances to a Card or Other Access Device (34 CFR 668.164(e) and (f). Condition: The College did not comply with certain requirements of Using a Servicer or Financial Institution to Deliver Title IV Cred Balances to a Card or Other Access Device. Questioned Costs: None. Context: The College entered into a contract with a servicer to deliver Title IV credit balances in 2018 but did not provide the contract URL to the Department of Education or include the contract on the College's website. The contract does not include a stated provision that the contract may be terminated based on student complaints nor does it discuss surcharge-free ATMs. The College did not perform a formal due diligence review of the contract fees, as required, every two years. The College did not post fee information within 60 days of the award year to its website and did not send cost information to the Department of Education. Effect: The College was not in compliance with the requirements noted above. Cause: The College’s internal controls did not ensure compliance with Department of Education requirements related to using a servicer to deliver Title IV credit balances to students. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update its controls to ensure compliance with Department of Education requirements for using a servicer to deliver Title IV funds. Views of Responsible Officials and Planned Corrective Actions: The College has reviewed the requirement in 34 CFR 668.164(e) and (f) and the required information will be corrected and the information will be submitted to the Department of Education and uploaded to the College's website by October 31, 2024.
U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.007 Federal Supplemental Educational Opportunity Grants; Assistance Listing No. 84.063 Federal Pell Grant Program; Assistance Listing No. 84.268 Federal Direct Student Loans Program Year 2023 Criteria: Special Tests and Provisions – Using a Servicer or Financial Institution to Deliver Title IV Cred Balances to a Card or Other Access Device (34 CFR 668.164(e) and (f). Condition: The College did not comply with certain requirements of Using a Servicer or Financial Institution to Deliver Title IV Cred Balances to a Card or Other Access Device. Questioned Costs: None. Context: The College entered into a contract with a servicer to deliver Title IV credit balances in 2018 but did not provide the contract URL to the Department of Education or include the contract on the College's website. The contract does not include a stated provision that the contract may be terminated based on student complaints nor does it discuss surcharge-free ATMs. The College did not perform a formal due diligence review of the contract fees, as required, every two years. The College did not post fee information within 60 days of the award year to its website and did not send cost information to the Department of Education. Effect: The College was not in compliance with the requirements noted above. Cause: The College’s internal controls did not ensure compliance with Department of Education requirements related to using a servicer to deliver Title IV credit balances to students. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update its controls to ensure compliance with Department of Education requirements for using a servicer to deliver Title IV funds. Views of Responsible Officials and Planned Corrective Actions: The College has reviewed the requirement in 34 CFR 668.164(e) and (f) and the required information will be corrected and the information will be submitted to the Department of Education and uploaded to the College's website by October 31, 2024.
U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.007 Federal Supplemental Educational Opportunity Grants; Assistance Listing No. 84.063 Federal Pell Grant Program; Assistance Listing No. 84.268 Federal Direct Student Loans Program Year 2023 Criteria: 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 College's processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned Costs: None. Context: Out of the population of 336 students with student attendance changes, a sample of 25 students was selected for testing. Our sampling method was not, and was not intended to be, statistically valid. The College did not report the address change within 60 days for one student, and the College did not ensure submission of enrollment status changes within 60 days for two students. Effect: The College reported incorrect data for students' status changes and did not report the status changes timely. Cause: The College’s processes did not ensure status changes were reported timely and accurately. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the finding. Financial Aid Director will begin receiving email correspondence regarding enrollment report submission due dates from the National Student Clearinghouse. They will then confirm with the Registrar that the report was submitted by the due date each month. This will implement controls to ensure timely submission of address changes and enrollment reporting in the less than the 60-day requirement.
U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.007 Federal Supplemental Educational Opportunity Grants; Assistance Listing No. 84.063 Federal Pell Grant Program; Assistance Listing No. 84.268 Federal Direct Student Loans Program Year 2023 Criteria: 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 College's processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned Costs: None. Context: Out of the population of 336 students with student attendance changes, a sample of 25 students was selected for testing. Our sampling method was not, and was not intended to be, statistically valid. The College did not report the address change within 60 days for one student, and the College did not ensure submission of enrollment status changes within 60 days for two students. Effect: The College reported incorrect data for students' status changes and did not report the status changes timely. Cause: The College’s processes did not ensure status changes were reported timely and accurately. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the finding. Financial Aid Director will begin receiving email correspondence regarding enrollment report submission due dates from the National Student Clearinghouse. They will then confirm with the Registrar that the report was submitted by the due date each month. This will implement controls to ensure timely submission of address changes and enrollment reporting in the less than the 60-day requirement.
U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.007 Federal Supplemental Educational Opportunity Grants; Assistance Listing No. 84.063 Federal Pell Grant Program; Assistance Listing No. 84.268 Federal Direct Student Loans Program Year 2023 Criteria: 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 College's processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned Costs: None. Context: Out of the population of 336 students with student attendance changes, a sample of 25 students was selected for testing. Our sampling method was not, and was not intended to be, statistically valid. The College did not report the address change within 60 days for one student, and the College did not ensure submission of enrollment status changes within 60 days for two students. Effect: The College reported incorrect data for students' status changes and did not report the status changes timely. Cause: The College’s processes did not ensure status changes were reported timely and accurately. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Administration concurs with the finding. Financial Aid Director will begin receiving email correspondence regarding enrollment report submission due dates from the National Student Clearinghouse. They will then confirm with the Registrar that the report was submitted by the due date each month. This will implement controls to ensure timely submission of address changes and enrollment reporting in the less than the 60-day requirement.
U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.007 Federal Supplemental Educational Opportunity Grants; Assistance Listing No. 84.063 Federal Pell Grant Program; Assistance Listing No. 84.268 Federal Direct Student Loans Program Year 2023 Criteria: Special Tests and Provisions – Using a Servicer or Financial Institution to Deliver Title IV Cred Balances to a Card or Other Access Device (34 CFR 668.164(e) and (f). Condition: The College did not comply with certain requirements of Using a Servicer or Financial Institution to Deliver Title IV Cred Balances to a Card or Other Access Device. Questioned Costs: None. Context: The College entered into a contract with a servicer to deliver Title IV credit balances in 2018 but did not provide the contract URL to the Department of Education or include the contract on the College's website. The contract does not include a stated provision that the contract may be terminated based on student complaints nor does it discuss surcharge-free ATMs. The College did not perform a formal due diligence review of the contract fees, as required, every two years. The College did not post fee information within 60 days of the award year to its website and did not send cost information to the Department of Education. Effect: The College was not in compliance with the requirements noted above. Cause: The College’s internal controls did not ensure compliance with Department of Education requirements related to using a servicer to deliver Title IV credit balances to students. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update its controls to ensure compliance with Department of Education requirements for using a servicer to deliver Title IV funds. Views of Responsible Officials and Planned Corrective Actions: The College has reviewed the requirement in 34 CFR 668.164(e) and (f) and the required information will be corrected and the information will be submitted to the Department of Education and uploaded to the College's website by October 31, 2024.
U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.007 Federal Supplemental Educational Opportunity Grants; Assistance Listing No. 84.063 Federal Pell Grant Program; Assistance Listing No. 84.268 Federal Direct Student Loans Program Year 2023 Criteria: Special Tests and Provisions – Using a Servicer or Financial Institution to Deliver Title IV Cred Balances to a Card or Other Access Device (34 CFR 668.164(e) and (f). Condition: The College did not comply with certain requirements of Using a Servicer or Financial Institution to Deliver Title IV Cred Balances to a Card or Other Access Device. Questioned Costs: None. Context: The College entered into a contract with a servicer to deliver Title IV credit balances in 2018 but did not provide the contract URL to the Department of Education or include the contract on the College's website. The contract does not include a stated provision that the contract may be terminated based on student complaints nor does it discuss surcharge-free ATMs. The College did not perform a formal due diligence review of the contract fees, as required, every two years. The College did not post fee information within 60 days of the award year to its website and did not send cost information to the Department of Education. Effect: The College was not in compliance with the requirements noted above. Cause: The College’s internal controls did not ensure compliance with Department of Education requirements related to using a servicer to deliver Title IV credit balances to students. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update its controls to ensure compliance with Department of Education requirements for using a servicer to deliver Title IV funds. Views of Responsible Officials and Planned Corrective Actions: The College has reviewed the requirement in 34 CFR 668.164(e) and (f) and the required information will be corrected and the information will be submitted to the Department of Education and uploaded to the College's website by October 31, 2024.
U.S. Department of Education Student Financial Assistance Cluster Assistance Listing No. 84.007 Federal Supplemental Educational Opportunity Grants; Assistance Listing No. 84.063 Federal Pell Grant Program; Assistance Listing No. 84.268 Federal Direct Student Loans Program Year 2023 Criteria: Special Tests and Provisions – Using a Servicer or Financial Institution to Deliver Title IV Cred Balances to a Card or Other Access Device (34 CFR 668.164(e) and (f). Condition: The College did not comply with certain requirements of Using a Servicer or Financial Institution to Deliver Title IV Cred Balances to a Card or Other Access Device. Questioned Costs: None. Context: The College entered into a contract with a servicer to deliver Title IV credit balances in 2018 but did not provide the contract URL to the Department of Education or include the contract on the College's website. The contract does not include a stated provision that the contract may be terminated based on student complaints nor does it discuss surcharge-free ATMs. The College did not perform a formal due diligence review of the contract fees, as required, every two years. The College did not post fee information within 60 days of the award year to its website and did not send cost information to the Department of Education. Effect: The College was not in compliance with the requirements noted above. Cause: The College’s internal controls did not ensure compliance with Department of Education requirements related to using a servicer to deliver Title IV credit balances to students. Identification as a Repeat Finding, if Applicable: N/A Recommendation: The College should update its controls to ensure compliance with Department of Education requirements for using a servicer to deliver Title IV funds. Views of Responsible Officials and Planned Corrective Actions: The College has reviewed the requirement in 34 CFR 668.164(e) and (f) and the required information will be corrected and the information will be submitted to the Department of Education and uploaded to the College's website by October 31, 2024.