FAC Explorer

Audit 327382

FY End
2024-06-30
Total Expended
$15.11M
Findings
10
Programs
9
Organization: Northwest Nazarene University (ID)
Year: 2024 Accepted: 2024-11-05
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504758 2024-001 Significant Deficiency - N
504759 2024-001 Significant Deficiency - N
504760 2024-001 Significant Deficiency - N
504761 2024-001 Significant Deficiency - N
504762 2024-001 Significant Deficiency - N
1081200 2024-001 Significant Deficiency - N
1081201 2024-001 Significant Deficiency - N
1081202 2024-001 Significant Deficiency - N
1081203 2024-001 Significant Deficiency - N
1081204 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $12.78M Yes 1
84.063 Federal Pell Grant Program $1.76M Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $180,812 Yes 1
84.033 Federal Work-Study Program $144,461 Yes 1
93.859 Biomedical Research and Research Training $72,776 - 0
43.008 Office of Stem Engagement (ostem) $31,784 - 0
10.017 Specialty Crop Block Grant $15,407 - 0
47.083 Integrative Activities $14,713 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $6,606 Yes 1

Contacts

Name Title Type
ELJHAMA4CQW5 John Greentree Auditee
2084678523 Brenda Scherer 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: Northwest Nazarene 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 (the Schedule) includes the federal award activity of Northwest Nazarene University under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of 2 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 Northwest Nazarene University, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Northwest Nazarene University.
Title: STUDENT FINANCIAL AID INSTITUTIONAL AND PROGRAM ELIGIBILITY METRICS 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: Northwest Nazarene University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Institution is in compliance with the following institutional and program eligibility requirements under the Higher Education Act of 1965 and Federal regulations under 34 CFR 668.23: * Correspondence courses the institution offers under 34 CFR 600.7(b) and (g) * Regular students that enroll in correspondence courses under 34 CFR 600.7(b) and (g) * Institution’s regular students that are incarcerated under 34 CFR 600.7(c) and (g) * Completion rates for confined or incarcerated individuals enrolled in non-degree programs at nonprofit institutions under 34 CFR 600.7(c)(3)(ii) and (g) * Institution’s regular students that lack a high school diploma or its equivalent under 34 CFR 600.7(d) and (g) * Completion rates for short-term programs under 34 CFR 668.8(f) and (g) * Placement rates for short-term programs under https://www.ecfr.gov/current/title-34/subtitle-B/chapter-VI/part-668/subpart-A/section-668.8 34 CFR 668.8(e)(2)

Finding Details

Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster – Various Assistance Listing Number: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for the 2 out of the 40 students tested. Questioned Costs: None Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster – Various Assistance Listing Number: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for the 2 out of the 40 students tested. Questioned Costs: None Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster – Various Assistance Listing Number: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for the 2 out of the 40 students tested. Questioned Costs: None Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster – Various Assistance Listing Number: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for the 2 out of the 40 students tested. Questioned Costs: None Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster – Various Assistance Listing Number: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for the 2 out of the 40 students tested. Questioned Costs: None Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster – Various Assistance Listing Number: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for the 2 out of the 40 students tested. Questioned Costs: None Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster – Various Assistance Listing Number: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for the 2 out of the 40 students tested. Questioned Costs: None Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster – Various Assistance Listing Number: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for the 2 out of the 40 students tested. Questioned Costs: None Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster – Various Assistance Listing Number: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for the 2 out of the 40 students tested. Questioned Costs: None Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster – Various Assistance Listing Number: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for the 2 out of the 40 students tested. Questioned Costs: None Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.