Audit 32450

FY End
2022-06-30
Total Expended
$80.93M
Findings
8
Programs
14
Year: 2022 Accepted: 2022-11-30
Auditor: Moss Adams LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
38394 2022-001 Significant Deficiency - N
38395 2022-001 Significant Deficiency - N
38396 2022-001 Significant Deficiency - N
38397 2022-001 Significant Deficiency - N
614836 2022-001 Significant Deficiency - N
614837 2022-001 Significant Deficiency - N
614838 2022-001 Significant Deficiency - N
614839 2022-001 Significant Deficiency - N

Contacts

Name Title Type
HPNBC4TCERS3 Doug Dawes Auditee
7209904433 Matt Parsons Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Note 2 - Summary of Significant 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. The University has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The University has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Roseman University of Health Sciences and Subsidiaries (the University) under programs of the federal government for the year ended June 30, 2022. 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 consolidated financial position, changes in net assets, or cash flows of the University.
Title: Note 3 - Federal Direct Student Loan Program Accounting Policies: Note 2 - Summary of Significant 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. The University has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The University has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. During the fiscal year ended June 30, 2022, the University issued new loans to students under the Federal Direct Student Loan Program (FDLP). The loan program includes subsidized and unsubsidized Stafford Loans, Parent PLUS Loans, and PLUS Loans for graduate students. The value of loans issued for the FDLP is based on disbursed amounts. The loan amounts issued during the year are disclosed on the Schedule. The University is responsible only for the performance of certain administrative duties with respect to the federally guaranteed student loan programs and, accordingly, balances and transactions relating to these loan programs are not included in the Universitys consolidated financial statements. Therefore, it is not the responsibility of the University to determine the balance of loans outstanding to students and former students of the University at June 30, 2022.
Title: Note 4 - Subrecipients Accounting Policies: Note 2 - Summary of Significant 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. The University has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The University has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The University did not pass through any awards to subrecipients for the year ended June 30, 2022.

Finding Details

FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting ? Significant Deficiency in Internal Control over Compliance "See Schedule of Findings and Questioned Costs for chart/table" Criteria: The National Student Loan Data System (NSLDS) is the Department of Education?s (ED) centralized database for students? enrollment information. It is the University?s responsibility to update this information timely and accurately when the enrollment status of a student that has received federal aid changes. The University currently contracts with a third-party servicer and has elected to receive an Enrollment Reporting roster file every 30 days from NSLDS. At a minimum, institutions must certify the enrollment status of all students included on the roster file within 15 days of receiving the roster file. If errors are identified, the University has 10 days to resubmit a corrected response. Unless the school expects to complete its next roster within 60 days, the school must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received federal aid either did not enroll or ceased to be enrolled on at least a half-time basis (34 CFR section 685.309). Condition/context: We selected a sample of students identified by the University as having received some Federal assistance and who either withdrew from the University or graduated from the University during the year ended June 30, 2022. Our sample consisted of 12 students out of a population of approximately 92 that were identified as withdrawn during the year and a sample of 28 students out of a population of approximately 205 that were identified as graduates. We then compared the enrollment information and withdrawal or graduation date per the University?s records to the information reported to NSLDS. We believe this to be a representative sample of the population. We noted exceptions with one student enrolled in the College of Nursing who had withdrawn and whose status change was not reported within the required time frame. Questioned costs: No questioned costs were identified as part of this finding. Effect: Enrollment status is utilized by students, ED, the Direct Loan program, lenders, and other institutions to determine in-school status. NSLDS also uses the newly submitted enrollment data to recalculate a student?s 150% limit for direct subsidized loans to determine if loss or protection of the subsidy should occur. Therefore, enrollment reporting could result in incorrect future eligibility for undergraduate aid, as well as impact future subsidy loss or protection related to the 150% limit. Cause: There was a delay in communication from the College of Nursing to the department responsible for updating enrollment statuses to NSLDS which resulted in an aggregate delay of 25 days. Repeat finding: This is not a repeat finding. Recommendation: We recommend that the University develop additional communication protocols when a student is determined to have withdrawn to ensure that communication is made timely to NSLDS. Views of responsible officials and planned corrective actions: Management agrees with the recommendation and has developed a corrective action plan to use Microsoft Forms to notify service units of withdrawals. The Dean (or designee) of each program will update the report and indicate the effective date which will notify the financial aid department and allow them to timely update reporting enrollment.
FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting ? Significant Deficiency in Internal Control over Compliance "See Schedule of Findings and Questioned Costs for chart/table" Criteria: The National Student Loan Data System (NSLDS) is the Department of Education?s (ED) centralized database for students? enrollment information. It is the University?s responsibility to update this information timely and accurately when the enrollment status of a student that has received federal aid changes. The University currently contracts with a third-party servicer and has elected to receive an Enrollment Reporting roster file every 30 days from NSLDS. At a minimum, institutions must certify the enrollment status of all students included on the roster file within 15 days of receiving the roster file. If errors are identified, the University has 10 days to resubmit a corrected response. Unless the school expects to complete its next roster within 60 days, the school must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received federal aid either did not enroll or ceased to be enrolled on at least a half-time basis (34 CFR section 685.309). Condition/context: We selected a sample of students identified by the University as having received some Federal assistance and who either withdrew from the University or graduated from the University during the year ended June 30, 2022. Our sample consisted of 12 students out of a population of approximately 92 that were identified as withdrawn during the year and a sample of 28 students out of a population of approximately 205 that were identified as graduates. We then compared the enrollment information and withdrawal or graduation date per the University?s records to the information reported to NSLDS. We believe this to be a representative sample of the population. We noted exceptions with one student enrolled in the College of Nursing who had withdrawn and whose status change was not reported within the required time frame. Questioned costs: No questioned costs were identified as part of this finding. Effect: Enrollment status is utilized by students, ED, the Direct Loan program, lenders, and other institutions to determine in-school status. NSLDS also uses the newly submitted enrollment data to recalculate a student?s 150% limit for direct subsidized loans to determine if loss or protection of the subsidy should occur. Therefore, enrollment reporting could result in incorrect future eligibility for undergraduate aid, as well as impact future subsidy loss or protection related to the 150% limit. Cause: There was a delay in communication from the College of Nursing to the department responsible for updating enrollment statuses to NSLDS which resulted in an aggregate delay of 25 days. Repeat finding: This is not a repeat finding. Recommendation: We recommend that the University develop additional communication protocols when a student is determined to have withdrawn to ensure that communication is made timely to NSLDS. Views of responsible officials and planned corrective actions: Management agrees with the recommendation and has developed a corrective action plan to use Microsoft Forms to notify service units of withdrawals. The Dean (or designee) of each program will update the report and indicate the effective date which will notify the financial aid department and allow them to timely update reporting enrollment.
FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting ? Significant Deficiency in Internal Control over Compliance "See Schedule of Findings and Questioned Costs for chart/table" Criteria: The National Student Loan Data System (NSLDS) is the Department of Education?s (ED) centralized database for students? enrollment information. It is the University?s responsibility to update this information timely and accurately when the enrollment status of a student that has received federal aid changes. The University currently contracts with a third-party servicer and has elected to receive an Enrollment Reporting roster file every 30 days from NSLDS. At a minimum, institutions must certify the enrollment status of all students included on the roster file within 15 days of receiving the roster file. If errors are identified, the University has 10 days to resubmit a corrected response. Unless the school expects to complete its next roster within 60 days, the school must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received federal aid either did not enroll or ceased to be enrolled on at least a half-time basis (34 CFR section 685.309). Condition/context: We selected a sample of students identified by the University as having received some Federal assistance and who either withdrew from the University or graduated from the University during the year ended June 30, 2022. Our sample consisted of 12 students out of a population of approximately 92 that were identified as withdrawn during the year and a sample of 28 students out of a population of approximately 205 that were identified as graduates. We then compared the enrollment information and withdrawal or graduation date per the University?s records to the information reported to NSLDS. We believe this to be a representative sample of the population. We noted exceptions with one student enrolled in the College of Nursing who had withdrawn and whose status change was not reported within the required time frame. Questioned costs: No questioned costs were identified as part of this finding. Effect: Enrollment status is utilized by students, ED, the Direct Loan program, lenders, and other institutions to determine in-school status. NSLDS also uses the newly submitted enrollment data to recalculate a student?s 150% limit for direct subsidized loans to determine if loss or protection of the subsidy should occur. Therefore, enrollment reporting could result in incorrect future eligibility for undergraduate aid, as well as impact future subsidy loss or protection related to the 150% limit. Cause: There was a delay in communication from the College of Nursing to the department responsible for updating enrollment statuses to NSLDS which resulted in an aggregate delay of 25 days. Repeat finding: This is not a repeat finding. Recommendation: We recommend that the University develop additional communication protocols when a student is determined to have withdrawn to ensure that communication is made timely to NSLDS. Views of responsible officials and planned corrective actions: Management agrees with the recommendation and has developed a corrective action plan to use Microsoft Forms to notify service units of withdrawals. The Dean (or designee) of each program will update the report and indicate the effective date which will notify the financial aid department and allow them to timely update reporting enrollment.
FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting ? Significant Deficiency in Internal Control over Compliance "See Schedule of Findings and Questioned Costs for chart/table" Criteria: The National Student Loan Data System (NSLDS) is the Department of Education?s (ED) centralized database for students? enrollment information. It is the University?s responsibility to update this information timely and accurately when the enrollment status of a student that has received federal aid changes. The University currently contracts with a third-party servicer and has elected to receive an Enrollment Reporting roster file every 30 days from NSLDS. At a minimum, institutions must certify the enrollment status of all students included on the roster file within 15 days of receiving the roster file. If errors are identified, the University has 10 days to resubmit a corrected response. Unless the school expects to complete its next roster within 60 days, the school must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received federal aid either did not enroll or ceased to be enrolled on at least a half-time basis (34 CFR section 685.309). Condition/context: We selected a sample of students identified by the University as having received some Federal assistance and who either withdrew from the University or graduated from the University during the year ended June 30, 2022. Our sample consisted of 12 students out of a population of approximately 92 that were identified as withdrawn during the year and a sample of 28 students out of a population of approximately 205 that were identified as graduates. We then compared the enrollment information and withdrawal or graduation date per the University?s records to the information reported to NSLDS. We believe this to be a representative sample of the population. We noted exceptions with one student enrolled in the College of Nursing who had withdrawn and whose status change was not reported within the required time frame. Questioned costs: No questioned costs were identified as part of this finding. Effect: Enrollment status is utilized by students, ED, the Direct Loan program, lenders, and other institutions to determine in-school status. NSLDS also uses the newly submitted enrollment data to recalculate a student?s 150% limit for direct subsidized loans to determine if loss or protection of the subsidy should occur. Therefore, enrollment reporting could result in incorrect future eligibility for undergraduate aid, as well as impact future subsidy loss or protection related to the 150% limit. Cause: There was a delay in communication from the College of Nursing to the department responsible for updating enrollment statuses to NSLDS which resulted in an aggregate delay of 25 days. Repeat finding: This is not a repeat finding. Recommendation: We recommend that the University develop additional communication protocols when a student is determined to have withdrawn to ensure that communication is made timely to NSLDS. Views of responsible officials and planned corrective actions: Management agrees with the recommendation and has developed a corrective action plan to use Microsoft Forms to notify service units of withdrawals. The Dean (or designee) of each program will update the report and indicate the effective date which will notify the financial aid department and allow them to timely update reporting enrollment.
FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting ? Significant Deficiency in Internal Control over Compliance "See Schedule of Findings and Questioned Costs for chart/table" Criteria: The National Student Loan Data System (NSLDS) is the Department of Education?s (ED) centralized database for students? enrollment information. It is the University?s responsibility to update this information timely and accurately when the enrollment status of a student that has received federal aid changes. The University currently contracts with a third-party servicer and has elected to receive an Enrollment Reporting roster file every 30 days from NSLDS. At a minimum, institutions must certify the enrollment status of all students included on the roster file within 15 days of receiving the roster file. If errors are identified, the University has 10 days to resubmit a corrected response. Unless the school expects to complete its next roster within 60 days, the school must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received federal aid either did not enroll or ceased to be enrolled on at least a half-time basis (34 CFR section 685.309). Condition/context: We selected a sample of students identified by the University as having received some Federal assistance and who either withdrew from the University or graduated from the University during the year ended June 30, 2022. Our sample consisted of 12 students out of a population of approximately 92 that were identified as withdrawn during the year and a sample of 28 students out of a population of approximately 205 that were identified as graduates. We then compared the enrollment information and withdrawal or graduation date per the University?s records to the information reported to NSLDS. We believe this to be a representative sample of the population. We noted exceptions with one student enrolled in the College of Nursing who had withdrawn and whose status change was not reported within the required time frame. Questioned costs: No questioned costs were identified as part of this finding. Effect: Enrollment status is utilized by students, ED, the Direct Loan program, lenders, and other institutions to determine in-school status. NSLDS also uses the newly submitted enrollment data to recalculate a student?s 150% limit for direct subsidized loans to determine if loss or protection of the subsidy should occur. Therefore, enrollment reporting could result in incorrect future eligibility for undergraduate aid, as well as impact future subsidy loss or protection related to the 150% limit. Cause: There was a delay in communication from the College of Nursing to the department responsible for updating enrollment statuses to NSLDS which resulted in an aggregate delay of 25 days. Repeat finding: This is not a repeat finding. Recommendation: We recommend that the University develop additional communication protocols when a student is determined to have withdrawn to ensure that communication is made timely to NSLDS. Views of responsible officials and planned corrective actions: Management agrees with the recommendation and has developed a corrective action plan to use Microsoft Forms to notify service units of withdrawals. The Dean (or designee) of each program will update the report and indicate the effective date which will notify the financial aid department and allow them to timely update reporting enrollment.
FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting ? Significant Deficiency in Internal Control over Compliance "See Schedule of Findings and Questioned Costs for chart/table" Criteria: The National Student Loan Data System (NSLDS) is the Department of Education?s (ED) centralized database for students? enrollment information. It is the University?s responsibility to update this information timely and accurately when the enrollment status of a student that has received federal aid changes. The University currently contracts with a third-party servicer and has elected to receive an Enrollment Reporting roster file every 30 days from NSLDS. At a minimum, institutions must certify the enrollment status of all students included on the roster file within 15 days of receiving the roster file. If errors are identified, the University has 10 days to resubmit a corrected response. Unless the school expects to complete its next roster within 60 days, the school must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received federal aid either did not enroll or ceased to be enrolled on at least a half-time basis (34 CFR section 685.309). Condition/context: We selected a sample of students identified by the University as having received some Federal assistance and who either withdrew from the University or graduated from the University during the year ended June 30, 2022. Our sample consisted of 12 students out of a population of approximately 92 that were identified as withdrawn during the year and a sample of 28 students out of a population of approximately 205 that were identified as graduates. We then compared the enrollment information and withdrawal or graduation date per the University?s records to the information reported to NSLDS. We believe this to be a representative sample of the population. We noted exceptions with one student enrolled in the College of Nursing who had withdrawn and whose status change was not reported within the required time frame. Questioned costs: No questioned costs were identified as part of this finding. Effect: Enrollment status is utilized by students, ED, the Direct Loan program, lenders, and other institutions to determine in-school status. NSLDS also uses the newly submitted enrollment data to recalculate a student?s 150% limit for direct subsidized loans to determine if loss or protection of the subsidy should occur. Therefore, enrollment reporting could result in incorrect future eligibility for undergraduate aid, as well as impact future subsidy loss or protection related to the 150% limit. Cause: There was a delay in communication from the College of Nursing to the department responsible for updating enrollment statuses to NSLDS which resulted in an aggregate delay of 25 days. Repeat finding: This is not a repeat finding. Recommendation: We recommend that the University develop additional communication protocols when a student is determined to have withdrawn to ensure that communication is made timely to NSLDS. Views of responsible officials and planned corrective actions: Management agrees with the recommendation and has developed a corrective action plan to use Microsoft Forms to notify service units of withdrawals. The Dean (or designee) of each program will update the report and indicate the effective date which will notify the financial aid department and allow them to timely update reporting enrollment.
FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting ? Significant Deficiency in Internal Control over Compliance "See Schedule of Findings and Questioned Costs for chart/table" Criteria: The National Student Loan Data System (NSLDS) is the Department of Education?s (ED) centralized database for students? enrollment information. It is the University?s responsibility to update this information timely and accurately when the enrollment status of a student that has received federal aid changes. The University currently contracts with a third-party servicer and has elected to receive an Enrollment Reporting roster file every 30 days from NSLDS. At a minimum, institutions must certify the enrollment status of all students included on the roster file within 15 days of receiving the roster file. If errors are identified, the University has 10 days to resubmit a corrected response. Unless the school expects to complete its next roster within 60 days, the school must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received federal aid either did not enroll or ceased to be enrolled on at least a half-time basis (34 CFR section 685.309). Condition/context: We selected a sample of students identified by the University as having received some Federal assistance and who either withdrew from the University or graduated from the University during the year ended June 30, 2022. Our sample consisted of 12 students out of a population of approximately 92 that were identified as withdrawn during the year and a sample of 28 students out of a population of approximately 205 that were identified as graduates. We then compared the enrollment information and withdrawal or graduation date per the University?s records to the information reported to NSLDS. We believe this to be a representative sample of the population. We noted exceptions with one student enrolled in the College of Nursing who had withdrawn and whose status change was not reported within the required time frame. Questioned costs: No questioned costs were identified as part of this finding. Effect: Enrollment status is utilized by students, ED, the Direct Loan program, lenders, and other institutions to determine in-school status. NSLDS also uses the newly submitted enrollment data to recalculate a student?s 150% limit for direct subsidized loans to determine if loss or protection of the subsidy should occur. Therefore, enrollment reporting could result in incorrect future eligibility for undergraduate aid, as well as impact future subsidy loss or protection related to the 150% limit. Cause: There was a delay in communication from the College of Nursing to the department responsible for updating enrollment statuses to NSLDS which resulted in an aggregate delay of 25 days. Repeat finding: This is not a repeat finding. Recommendation: We recommend that the University develop additional communication protocols when a student is determined to have withdrawn to ensure that communication is made timely to NSLDS. Views of responsible officials and planned corrective actions: Management agrees with the recommendation and has developed a corrective action plan to use Microsoft Forms to notify service units of withdrawals. The Dean (or designee) of each program will update the report and indicate the effective date which will notify the financial aid department and allow them to timely update reporting enrollment.
FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting ? Significant Deficiency in Internal Control over Compliance "See Schedule of Findings and Questioned Costs for chart/table" Criteria: The National Student Loan Data System (NSLDS) is the Department of Education?s (ED) centralized database for students? enrollment information. It is the University?s responsibility to update this information timely and accurately when the enrollment status of a student that has received federal aid changes. The University currently contracts with a third-party servicer and has elected to receive an Enrollment Reporting roster file every 30 days from NSLDS. At a minimum, institutions must certify the enrollment status of all students included on the roster file within 15 days of receiving the roster file. If errors are identified, the University has 10 days to resubmit a corrected response. Unless the school expects to complete its next roster within 60 days, the school must notify the lender or the guaranty agency within 30 days, if it discovers that a student who received federal aid either did not enroll or ceased to be enrolled on at least a half-time basis (34 CFR section 685.309). Condition/context: We selected a sample of students identified by the University as having received some Federal assistance and who either withdrew from the University or graduated from the University during the year ended June 30, 2022. Our sample consisted of 12 students out of a population of approximately 92 that were identified as withdrawn during the year and a sample of 28 students out of a population of approximately 205 that were identified as graduates. We then compared the enrollment information and withdrawal or graduation date per the University?s records to the information reported to NSLDS. We believe this to be a representative sample of the population. We noted exceptions with one student enrolled in the College of Nursing who had withdrawn and whose status change was not reported within the required time frame. Questioned costs: No questioned costs were identified as part of this finding. Effect: Enrollment status is utilized by students, ED, the Direct Loan program, lenders, and other institutions to determine in-school status. NSLDS also uses the newly submitted enrollment data to recalculate a student?s 150% limit for direct subsidized loans to determine if loss or protection of the subsidy should occur. Therefore, enrollment reporting could result in incorrect future eligibility for undergraduate aid, as well as impact future subsidy loss or protection related to the 150% limit. Cause: There was a delay in communication from the College of Nursing to the department responsible for updating enrollment statuses to NSLDS which resulted in an aggregate delay of 25 days. Repeat finding: This is not a repeat finding. Recommendation: We recommend that the University develop additional communication protocols when a student is determined to have withdrawn to ensure that communication is made timely to NSLDS. Views of responsible officials and planned corrective actions: Management agrees with the recommendation and has developed a corrective action plan to use Microsoft Forms to notify service units of withdrawals. The Dean (or designee) of each program will update the report and indicate the effective date which will notify the financial aid department and allow them to timely update reporting enrollment.