FAC Explorer

Audit 327162

FY End
2024-06-30
Total Expended
$67.00M
Findings
4
Programs
37
Organization: Youngstown State University (OH)
Year: 2024 Accepted: 2024-11-04
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504576 2024-001 Significant Deficiency - N
504577 2024-001 Significant Deficiency - N
1081018 2024-001 Significant Deficiency - N
1081019 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $45.37M Yes 1
84.063 Federal Pell Grant Program $15.57M Yes 1
84.033 Federal Work-Study Program $566,087 Yes 0
12.800 Air Force Defense Research Sciences Program $565,347 - 0
84.007 Federal Supplemental Educational Opportunity Grants $399,557 Yes 0
47.076 Stem Education (formerly Education and Human Resources) $381,659 - 0
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $374,928 - 0
12.910 Research and Technology Development $277,028 - 0
84.425 Covid-19 - Education Stabilization Fund $270,362 - 0
23.002 Appalachian Area Development $257,463 - 0
43.012 Space Technology $242,715 - 0
84.287 Twenty-First Century Community Learning Centers $179,189 - 0
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $175,311 - 0
59.037 Small Business Development Centers $133,013 - 0
93.575 Child Care and Development Block Grant $100,800 - 0
81.049 Office of Science Financial Assistance Program $80,284 - 0
93.304 Racial and Ethnic Approaches to Community Health $75,541 - 0
93.658 Foster Care Title IV-E $67,044 - 0
12.431 Basic Scientific Research $55,924 - 0
47.041 Engineering $52,654 - 0
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $51,116 - 0
93.124 Nurse Anesthetist Traineeship $49,040 - 0
12.002 Procurement Technical Assistance for Business Firms $35,569 - 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $34,098 - 0
11.417 Sea Grant Support $32,990 - 0
19.040 Public Diplomacy Programs $32,122 - 0
93.667 Social Services Block Grant $31,535 - 0
84.027 Special Education Grants to States $24,630 - 0
47.049 Mathematical and Physical Sciences $21,234 - 0
43.001 Science $18,000 - 0
93.866 Aging Research $17,082 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $11,492 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $6,900 - 0
84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $5,628 - 0
97.012 Boating Safety Financial Assistance $5,448 - 0
11.008 Noaa Mission-Related Education Awards $4,275 - 0
45.129 Promotion of the Humanities Federal/state Partnership $3,305 - 0

Contacts

Name Title Type
C5BNR8SHXMM4 Steven Hoffmaster Auditee
3309411712 Keith Martinez Auditor
No contacts on file

Notes to SEFA

Title: Loans Balances Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Youngstown State University (the “University”) under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). 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 position, or cash flows of the University. Expenditures reported in the Schedule are reported on the same basis of accounting as the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, and frequently asked questions, as outlined in the 2024 Compliance Supplement Addendum. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The pass through entity identifying numbers are presented where available. The University has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance, and instead uses indirect cost rates ranging from 8 percent to 26.3 percent per the respective grant agreements or current federally negotiated indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The University participates in the Federal Direct Student Loan Program (84.268). The University originates, but does not provide funding for, federal direct loans (FDL). The amount presented on the schedule of expenditures of federal awards represents the value of new FDL processed by the University for the year ended June 30, 2024.

Finding Details

Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - 84.063, 84.268, U.S. Department of Education, Student Financial Assistance Cluster - Federal Pell Grant Program, Federal Direct Student Loans None Federal Award Identification Number and Year - 84.063 - P063P192025, P063P202025, P063P212025, P063P222025, P063P232025 - 84.268 - P268K222025, P268K232025, P268K242025 Pass-through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - For the Federal Pell Grant Program, 34 CFR Section 690.83(b)(2) requires an institution to submit in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct. For the Federal Direct Student Loans, 34 CFR Section 685.309(b) requires changes in student status to be reported to the NSLDS within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change. Condition - During our testing of Pell or Direct Loan borrowers that had a change in enrollment reporting status, enrollment status in NSLDS was not accurately reported for certain students tested. Questioned Costs - There were no questioned costs identified. Identification of How Questioned Costs Were Computed - There were no questioned costs identified. Context - During our testing of Pell or Direct Loan borrowers that had a change in enrollment reporting status at the University, we noted 2 out of 40 students whose enrollment status was not updated in NSLDS, including Program-Level Record and Campus-Level Record. Cause and Effect - The University did not have adequate procedures in place to ensure all required campus-level and program-level data was being reported to NSLDS via NSC. For these students, NSLDS did not reflect accurate enrollment status. Recommendation - We recommend the University implement controls to ensure that all campus-level detail and program-level detail are being appropriately reported through NSC to NSLDS to ensure enrollment status changes are reported to NSLDS via NSC. Views of Responsible Officials and Corrective Action Plan - The University Registrar and Financial Aid Director investigated the issue and developed additional procedures. The University Registrar will continue to cross-check 15 currently enrolled students with the NSC monthly enrollment data submission. The Financial Aid Director will supply the University Registrar with an additional 15 currently enrolled students with financial aid to cross-check with the NSC monthly enrollment data submissions. The Financial Aid Director will crosscheck both sample lists with NSLDS enrollment data for accuracy.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - 84.063, 84.268, U.S. Department of Education, Student Financial Assistance Cluster - Federal Pell Grant Program, Federal Direct Student Loans None Federal Award Identification Number and Year - 84.063 - P063P192025, P063P202025, P063P212025, P063P222025, P063P232025 - 84.268 - P268K222025, P268K232025, P268K242025 Pass-through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - For the Federal Pell Grant Program, 34 CFR Section 690.83(b)(2) requires an institution to submit in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct. For the Federal Direct Student Loans, 34 CFR Section 685.309(b) requires changes in student status to be reported to the NSLDS within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change. Condition - During our testing of Pell or Direct Loan borrowers that had a change in enrollment reporting status, enrollment status in NSLDS was not accurately reported for certain students tested. Questioned Costs - There were no questioned costs identified. Identification of How Questioned Costs Were Computed - There were no questioned costs identified. Context - During our testing of Pell or Direct Loan borrowers that had a change in enrollment reporting status at the University, we noted 2 out of 40 students whose enrollment status was not updated in NSLDS, including Program-Level Record and Campus-Level Record. Cause and Effect - The University did not have adequate procedures in place to ensure all required campus-level and program-level data was being reported to NSLDS via NSC. For these students, NSLDS did not reflect accurate enrollment status. Recommendation - We recommend the University implement controls to ensure that all campus-level detail and program-level detail are being appropriately reported through NSC to NSLDS to ensure enrollment status changes are reported to NSLDS via NSC. Views of Responsible Officials and Corrective Action Plan - The University Registrar and Financial Aid Director investigated the issue and developed additional procedures. The University Registrar will continue to cross-check 15 currently enrolled students with the NSC monthly enrollment data submission. The Financial Aid Director will supply the University Registrar with an additional 15 currently enrolled students with financial aid to cross-check with the NSC monthly enrollment data submissions. The Financial Aid Director will crosscheck both sample lists with NSLDS enrollment data for accuracy.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - 84.063, 84.268, U.S. Department of Education, Student Financial Assistance Cluster - Federal Pell Grant Program, Federal Direct Student Loans None Federal Award Identification Number and Year - 84.063 - P063P192025, P063P202025, P063P212025, P063P222025, P063P232025 - 84.268 - P268K222025, P268K232025, P268K242025 Pass-through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - For the Federal Pell Grant Program, 34 CFR Section 690.83(b)(2) requires an institution to submit in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct. For the Federal Direct Student Loans, 34 CFR Section 685.309(b) requires changes in student status to be reported to the NSLDS within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change. Condition - During our testing of Pell or Direct Loan borrowers that had a change in enrollment reporting status, enrollment status in NSLDS was not accurately reported for certain students tested. Questioned Costs - There were no questioned costs identified. Identification of How Questioned Costs Were Computed - There were no questioned costs identified. Context - During our testing of Pell or Direct Loan borrowers that had a change in enrollment reporting status at the University, we noted 2 out of 40 students whose enrollment status was not updated in NSLDS, including Program-Level Record and Campus-Level Record. Cause and Effect - The University did not have adequate procedures in place to ensure all required campus-level and program-level data was being reported to NSLDS via NSC. For these students, NSLDS did not reflect accurate enrollment status. Recommendation - We recommend the University implement controls to ensure that all campus-level detail and program-level detail are being appropriately reported through NSC to NSLDS to ensure enrollment status changes are reported to NSLDS via NSC. Views of Responsible Officials and Corrective Action Plan - The University Registrar and Financial Aid Director investigated the issue and developed additional procedures. The University Registrar will continue to cross-check 15 currently enrolled students with the NSC monthly enrollment data submission. The Financial Aid Director will supply the University Registrar with an additional 15 currently enrolled students with financial aid to cross-check with the NSC monthly enrollment data submissions. The Financial Aid Director will crosscheck both sample lists with NSLDS enrollment data for accuracy.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - 84.063, 84.268, U.S. Department of Education, Student Financial Assistance Cluster - Federal Pell Grant Program, Federal Direct Student Loans None Federal Award Identification Number and Year - 84.063 - P063P192025, P063P202025, P063P212025, P063P222025, P063P232025 - 84.268 - P268K222025, P268K232025, P268K242025 Pass-through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - For the Federal Pell Grant Program, 34 CFR Section 690.83(b)(2) requires an institution to submit in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct. For the Federal Direct Student Loans, 34 CFR Section 685.309(b) requires changes in student status to be reported to the NSLDS within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change. Condition - During our testing of Pell or Direct Loan borrowers that had a change in enrollment reporting status, enrollment status in NSLDS was not accurately reported for certain students tested. Questioned Costs - There were no questioned costs identified. Identification of How Questioned Costs Were Computed - There were no questioned costs identified. Context - During our testing of Pell or Direct Loan borrowers that had a change in enrollment reporting status at the University, we noted 2 out of 40 students whose enrollment status was not updated in NSLDS, including Program-Level Record and Campus-Level Record. Cause and Effect - The University did not have adequate procedures in place to ensure all required campus-level and program-level data was being reported to NSLDS via NSC. For these students, NSLDS did not reflect accurate enrollment status. Recommendation - We recommend the University implement controls to ensure that all campus-level detail and program-level detail are being appropriately reported through NSC to NSLDS to ensure enrollment status changes are reported to NSLDS via NSC. Views of Responsible Officials and Corrective Action Plan - The University Registrar and Financial Aid Director investigated the issue and developed additional procedures. The University Registrar will continue to cross-check 15 currently enrolled students with the NSC monthly enrollment data submission. The Financial Aid Director will supply the University Registrar with an additional 15 currently enrolled students with financial aid to cross-check with the NSC monthly enrollment data submissions. The Financial Aid Director will crosscheck both sample lists with NSLDS enrollment data for accuracy.