FAC Explorer

Audit 322916

FY End
2023-12-31
Total Expended
$2.19M
Findings
4
Programs
2
Organization: Acupuncture and Integrative Medicine College, Berkeley (CA)
Year: 2023 Accepted: 2024-09-30
Auditor: Weworski & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499979 2023-001 Significant Deficiency - N
499980 2023-002 Significant Deficiency - N
1076421 2023-001 Significant Deficiency - N
1076422 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $2.17M Yes 2
84.033 Federal Work-Study Program $14,078 Yes 0

Contacts

Name Title Type
RNAPDX67MGU7 David Lee Auditee
3105707200 Joseph Weworski 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: The Organization has elected not to use the I 0% 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 the Organization under programs of the federal government for year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 US. Code of Federal Regulations (CFR) 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 Organization, it is not intended to and does not present the financial position, changes of net assets, or cash flows of the Organization.
Title: Summary of Significant Accounts Policies 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: The Organization has elected not to use the I 0% de minimis indirect cost rate allowed under the Uniform Guidance. 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.
Title: Indirect Cost Rate 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: The Organization has elected not to use the I 0% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization has elected not to use the I 0% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
FINDING 2023-001 Federal Grantor/Program or Cluster Title Student Financial Assistance Cluster Department of Education Programs Federal Direct Student Loans Federal CFDA Number 84.268 Criteria - Organizations are required to report Campus and Program level changes in a student's enrollment information to the National Student Loan Data System (NSLDS). Organizations must review, update, and verify student enrollment statuses, program information, and effective dates and report this information to NSLDS in an accurate and timely manner (34 C.F.R. § 685.309(b)). Condition - The Organization reported incorrect enrollment status information to NSLDS for two students. Cause - In these cases, it appears that the Organization's procedures for submitting accurate information to NSLDS were not properly followed. Effect - Student status information reported to NSLDS was compared to information from the students' files for students who had a reduction or increase in attendance levels, graduated, withdrew, or enrolled but never attended from our file testing sample. For two of the six students tested, the following discrepancies was noted: Student Al A34 Status per NSLDS Withdrawal - 08/19/23 Withdrawal - 08/13/22 Status per Support Graduated - 08/19/23 Withdrawal- 10/21/23 Questioned Costs - There are no questioned costs associated with this finding and the overall rate for this finding is 33.3% (2/6). This finding has been identified as a significant deficiency in internal control over compliance in the Independent Auditors' Report on Compliance for Each Major Program and on Internal Control Over Compliance. Recommendation - The Organization should correct the enrollment information in NSLDS for the students noted above. In addition, the Organization should take steps to ensure that its procedures to accurately submit information to NSLDS are strictly followed. Views of Responsible Officials - The Organization concurs with this finding and has procedures in place as outlined in the Corrective Action Plan to ensure compliance with requirements.
Finding 2023-002
FINDING 2023-002 Federal Grantor/Program or Cluster Title Student Financial Assistance Cluster Department of Education Programs Federal Direct Student Loans Federal CFDA Number 84.268 Criteria - Organizations are required to report Campus and Program level changes in a student's emollment information to the National Student Loan Data System (NSLDS). Organizations must review, update, and verify student emollment statuses, program information, and effective dates and report this information to NSLDS in an accurate and timely manner. Changes to emollment status for less than half-time, graduated or withdrawn must be reported within 30 days; however, if a roster file is expected within 60 days, the organization may provide the updated data on that roster file (34 C.F.R. § 690.83(b)(2) and 34 C.F.R. § 685.309(b)). Condition - The Organization reported emollment status changes to NSLDS in an untimely manner for four students. Cause- In these cases, it appears that the Organization's procedures for updating emollment status changes to NSLDS in a timely manner were not properly followed. Effect- Information reported to NSLDS was compared to information from the students' files for students from our file testing sample who had a reduction or increase in attendance levels, graduated, withdrew, or emolled but never attended during the examination period. For four of the six students tested, the following untimely student status updates were noted: Date of Next Roster Certification Student Status Determination Submittal Date A2 Graduated 12/16/23 February 2024 05/14/24 A4 Graduated 12/16/23 February 2024 06/14/24 AS Graduated 08/19/23 October 2023 06/14/24 A33 Withdrawal 12/16/23 February 2024 06/14/24 Questioned Costs - There are no questioned costs associated with this finding. The overall rate for this finding is 66. 7% ( 4/6). This finding has been identified as a significant deficiency in internal control over compliance in the Independent Auditors' Report on Compliance for Each Major Program and on Internal Control Over Compliance. Recommendation - The Organization should take steps to ensure that its procedures to submit information to NSLDS in a timely manner are strictly followed. Views of Responsible Officials - The Organization concurs with this finding and has procedures in place as outlined in the Corrective Action Plan to ensure compliance with requirements.
Finding 2023-001
FINDING 2023-001 Federal Grantor/Program or Cluster Title Student Financial Assistance Cluster Department of Education Programs Federal Direct Student Loans Federal CFDA Number 84.268 Criteria - Organizations are required to report Campus and Program level changes in a student's enrollment information to the National Student Loan Data System (NSLDS). Organizations must review, update, and verify student enrollment statuses, program information, and effective dates and report this information to NSLDS in an accurate and timely manner (34 C.F.R. § 685.309(b)). Condition - The Organization reported incorrect enrollment status information to NSLDS for two students. Cause - In these cases, it appears that the Organization's procedures for submitting accurate information to NSLDS were not properly followed. Effect - Student status information reported to NSLDS was compared to information from the students' files for students who had a reduction or increase in attendance levels, graduated, withdrew, or enrolled but never attended from our file testing sample. For two of the six students tested, the following discrepancies was noted: Student Al A34 Status per NSLDS Withdrawal - 08/19/23 Withdrawal - 08/13/22 Status per Support Graduated - 08/19/23 Withdrawal- 10/21/23 Questioned Costs - There are no questioned costs associated with this finding and the overall rate for this finding is 33.3% (2/6). This finding has been identified as a significant deficiency in internal control over compliance in the Independent Auditors' Report on Compliance for Each Major Program and on Internal Control Over Compliance. Recommendation - The Organization should correct the enrollment information in NSLDS for the students noted above. In addition, the Organization should take steps to ensure that its procedures to accurately submit information to NSLDS are strictly followed. Views of Responsible Officials - The Organization concurs with this finding and has procedures in place as outlined in the Corrective Action Plan to ensure compliance with requirements.
Finding 2023-002
FINDING 2023-002 Federal Grantor/Program or Cluster Title Student Financial Assistance Cluster Department of Education Programs Federal Direct Student Loans Federal CFDA Number 84.268 Criteria - Organizations are required to report Campus and Program level changes in a student's emollment information to the National Student Loan Data System (NSLDS). Organizations must review, update, and verify student emollment statuses, program information, and effective dates and report this information to NSLDS in an accurate and timely manner. Changes to emollment status for less than half-time, graduated or withdrawn must be reported within 30 days; however, if a roster file is expected within 60 days, the organization may provide the updated data on that roster file (34 C.F.R. § 690.83(b)(2) and 34 C.F.R. § 685.309(b)). Condition - The Organization reported emollment status changes to NSLDS in an untimely manner for four students. Cause- In these cases, it appears that the Organization's procedures for updating emollment status changes to NSLDS in a timely manner were not properly followed. Effect- Information reported to NSLDS was compared to information from the students' files for students from our file testing sample who had a reduction or increase in attendance levels, graduated, withdrew, or emolled but never attended during the examination period. For four of the six students tested, the following untimely student status updates were noted: Date of Next Roster Certification Student Status Determination Submittal Date A2 Graduated 12/16/23 February 2024 05/14/24 A4 Graduated 12/16/23 February 2024 06/14/24 AS Graduated 08/19/23 October 2023 06/14/24 A33 Withdrawal 12/16/23 February 2024 06/14/24 Questioned Costs - There are no questioned costs associated with this finding. The overall rate for this finding is 66. 7% ( 4/6). This finding has been identified as a significant deficiency in internal control over compliance in the Independent Auditors' Report on Compliance for Each Major Program and on Internal Control Over Compliance. Recommendation - The Organization should take steps to ensure that its procedures to submit information to NSLDS in a timely manner are strictly followed. Views of Responsible Officials - The Organization concurs with this finding and has procedures in place as outlined in the Corrective Action Plan to ensure compliance with requirements.