FAC Explorer

Audit 327385

FY End
2024-06-30
Total Expended
$20.79M
Findings
26
Programs
10
Organization: Wayland Baptist University (TX)
Year: 2024 Accepted: 2024-11-05
Auditor: Capincrouse LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504764 2024-001 Significant Deficiency Yes N
504765 2024-001 Significant Deficiency Yes N
504766 2024-002 Significant Deficiency Yes N
504767 2024-002 Significant Deficiency Yes N
504768 2024-003 - Yes E
504769 2024-004 - Yes N
504770 2024-004 - Yes N
504771 2024-004 - Yes N
504772 2024-004 - Yes N
504773 2024-004 - Yes N
504774 2024-004 - Yes N
504775 2024-005 - - C
504776 2024-005 - - C
1081206 2024-001 Significant Deficiency Yes N
1081207 2024-001 Significant Deficiency Yes N
1081208 2024-002 Significant Deficiency Yes N
1081209 2024-002 Significant Deficiency Yes N
1081210 2024-003 - Yes E
1081211 2024-004 - Yes N
1081212 2024-004 - Yes N
1081213 2024-004 - Yes N
1081214 2024-004 - Yes N
1081215 2024-004 - Yes N
1081216 2024-004 - Yes N
1081217 2024-005 - - C
1081218 2024-005 - - C

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $14.23M Yes 4
84.063 Federal Pell Grant Program $5.29M Yes 5
84.031 Higher Education Institutional Aid $452,720 - 0
84.007 Federal Supplemental Educational Opportunity Grants $198,741 Yes 1
47.076 Stem Education (formerly Education and Human Resources) $161,172 - 0
84.116 Fund for the Improvement of Postsecondary Education $155,557 - 0
84.033 Federal Work-Study Program $146,162 Yes 1
84.038 Federal Perkins Loan Program $84,079 Yes 1
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $73,439 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $2,829 Yes 1

Contacts

Name Title Type
Q4BCX44LZQK4 Kaitlyn Nichols Auditee
8062913465 Junice Jones, CPA Auditor
No contacts on file

Notes to SEFA

Title: RELATIONSHIP TO FINANCIAL STATEMENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Wayland Baptist University (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 the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Expenditures in 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. 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. If the University is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate See the Notes to the SEFA for chart/table.
Title: SUBRECIPIENTS, NON-CASH ASSISTANCE, FEDERAL INSURANCE, LOANS, AND LOAN GUARANTEES Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Wayland Baptist University (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 the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Expenditures in 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. 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. If the University is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The University did not provide any federal funds to subrecipients nor did they receive any federal non-cash assistance, insurance, loans, or loan guarantees.
Title: FEDERAL PERKINS LOAN PROGRAM Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Wayland Baptist University (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 the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Expenditures in 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. 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. If the University is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate See the Notes to the SEFA for chart/table.
Title: INSTITUTION ELIGIBILITY LIMITATIONS IN ACCORDANCE WITH 34 CFR 600.7(a)1 Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Wayland Baptist University (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 the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Expenditures in 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. 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. If the University is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate To maintain institutional eligibility to participate in the Department of Education’s Title IV financial aid programs, the University is required to comply with 34 CFR 600.7(a)1 which limits the number of correspondence courses, the number of students enrolled in correspondence courses, the number of incarcerated students enrolled and the number of students enrolled without a high school diploma or recognized equivalent. As part of the audit procedures, compliance with these limitations was tested. No non-compliance with the requirements was noted.

Finding Details

Finding 2024-001
Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 and 84.063 Federal Award Identification #: 2023-2024 Award Year Condition: The University did not report enrollment information to the National Student Loan Data System (NSLDS) in a timely and accurate manner for all withdrawn students. Criteria: 34 CFR 690.83(b) and 34 CFR 685.309 Questioned Costs: $0 Context: Out of 91 students tested, 8 students were not properly reported to NSLDS. All of these students either withdrew between semesters or during a semester. The students have not yet been corrected. Cause: The system tracks the data needed for enrollment reporting, but somehow with the third-party servicer, these were not properly reported to NSLDS. Effect: Inaccurate reporting can impact a student’s loan grace period in school deferment eligibility, beginning loan repayments, appropriate interest charges, etc. Identification as repeat finding, if applicable: Yes, 2023-003, 2022-003, 2021-005, 2020-002, and 2019-001. Recommendation: We recommend the University work with the third-party to determine why the data is not transferring correctly to NSLDS. We further recommend the University complete spot checks of enrollment statuses to NSLDS, particularly for those students who withdrew. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-001
Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 and 84.063 Federal Award Identification #: 2023-2024 Award Year Condition: The University did not report enrollment information to the National Student Loan Data System (NSLDS) in a timely and accurate manner for all withdrawn students. Criteria: 34 CFR 690.83(b) and 34 CFR 685.309 Questioned Costs: $0 Context: Out of 91 students tested, 8 students were not properly reported to NSLDS. All of these students either withdrew between semesters or during a semester. The students have not yet been corrected. Cause: The system tracks the data needed for enrollment reporting, but somehow with the third-party servicer, these were not properly reported to NSLDS. Effect: Inaccurate reporting can impact a student’s loan grace period in school deferment eligibility, beginning loan repayments, appropriate interest charges, etc. Identification as repeat finding, if applicable: Yes, 2023-003, 2022-003, 2021-005, 2020-002, and 2019-001. Recommendation: We recommend the University work with the third-party to determine why the data is not transferring correctly to NSLDS. We further recommend the University complete spot checks of enrollment statuses to NSLDS, particularly for those students who withdrew. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-002
Return of Title IV (R2T4) Calculations Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 Federal Award Identification #: 2023-2024 Award Year Condition: There were two incorrect calculations of returned funds for students that withdrew during the term. Criteria: 34 CFR 668.22 Questioned Costs: $0 Context: Out of 37 students, 2 students who withdrew had incorrect calculations. One student was not offered a post-withdrawal disbursement (PWD) of Pell when they attended less than half time in the spring, and one student had an incorrect last date of attendance used in the calculation. These students were not yet corrected during the audit process. Cause: These were oversights by the University. Effect: Incorrect amounts of federal funding were returned. One PWD of Pell was $76 less than the student was eligible for and a Pell PWD of $152 was not paid to one student. Identification as repeat finding, if applicable: Yes, 2023-002, 2022-002, 2021-004, and 2020-003. Recommendation: We recommend the University continue to provide additional training for counselors performing R2T4 calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-002
Return of Title IV (R2T4) Calculations Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 Federal Award Identification #: 2023-2024 Award Year Condition: There were two incorrect calculations of returned funds for students that withdrew during the term. Criteria: 34 CFR 668.22 Questioned Costs: $0 Context: Out of 37 students, 2 students who withdrew had incorrect calculations. One student was not offered a post-withdrawal disbursement (PWD) of Pell when they attended less than half time in the spring, and one student had an incorrect last date of attendance used in the calculation. These students were not yet corrected during the audit process. Cause: These were oversights by the University. Effect: Incorrect amounts of federal funding were returned. One PWD of Pell was $76 less than the student was eligible for and a Pell PWD of $152 was not paid to one student. Identification as repeat finding, if applicable: Yes, 2023-002, 2022-002, 2021-004, and 2020-003. Recommendation: We recommend the University continue to provide additional training for counselors performing R2T4 calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-003
Incorrect Pell Calculations DEPARTMENT OF EDUCATION ALN #: 84.063 Federal Award Identification #: 2023-2024 Award Year Condition: Two students out of 60 were not properly awarded Pell based on enrollment status. Criteria: 34 CFR 690.63(b) Questioned Costs: $925 Context: One student was inadvertently awarded and paid Pell for one more class than they attended as they started in 11 hours instead of 12 resulting in an overaward of $925. This was corrected during the audit. One student was half time in summer and was not picked up to be paid Pell for the summer term, resulting in an underaward of $1,849. This student was corrected during the audit. Cause: These were oversights in the cleanup reports run. Effect: There was an incorrect amount of Pell paid to these two students. Identification as repeat finding, if applicable: Yes, 2023-005 and 2022-005. Recommendation: We recommend a process be used to adjust Pell to be paid in alignment with enrollment status. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Gramm-Leach-Bliley Act (GLBA) Compliance DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, 84.033, 84.038, and 84.379 - Student Financial Assistance Cluster Federal Award Identification #: 2023-2024 Award Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $0 Context: The University has not implemented multi-factor authentication on all systems containing personally identifiable information (PII) or documented an exception and has not updated it policy related to data deletion or documented an exception. Cause: The University was not able to fully address all prior year items with transition at the University in order to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Yes, 2023-004 Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. We commend the University for the work completed on GLBA in the past year. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Gramm-Leach-Bliley Act (GLBA) Compliance DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, 84.033, 84.038, and 84.379 - Student Financial Assistance Cluster Federal Award Identification #: 2023-2024 Award Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $0 Context: The University has not implemented multi-factor authentication on all systems containing personally identifiable information (PII) or documented an exception and has not updated it policy related to data deletion or documented an exception. Cause: The University was not able to fully address all prior year items with transition at the University in order to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Yes, 2023-004 Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. We commend the University for the work completed on GLBA in the past year. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Gramm-Leach-Bliley Act (GLBA) Compliance DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, 84.033, 84.038, and 84.379 - Student Financial Assistance Cluster Federal Award Identification #: 2023-2024 Award Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $0 Context: The University has not implemented multi-factor authentication on all systems containing personally identifiable information (PII) or documented an exception and has not updated it policy related to data deletion or documented an exception. Cause: The University was not able to fully address all prior year items with transition at the University in order to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Yes, 2023-004 Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. We commend the University for the work completed on GLBA in the past year. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Gramm-Leach-Bliley Act (GLBA) Compliance DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, 84.033, 84.038, and 84.379 - Student Financial Assistance Cluster Federal Award Identification #: 2023-2024 Award Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $0 Context: The University has not implemented multi-factor authentication on all systems containing personally identifiable information (PII) or documented an exception and has not updated it policy related to data deletion or documented an exception. Cause: The University was not able to fully address all prior year items with transition at the University in order to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Yes, 2023-004 Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. We commend the University for the work completed on GLBA in the past year. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Gramm-Leach-Bliley Act (GLBA) Compliance DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, 84.033, 84.038, and 84.379 - Student Financial Assistance Cluster Federal Award Identification #: 2023-2024 Award Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $0 Context: The University has not implemented multi-factor authentication on all systems containing personally identifiable information (PII) or documented an exception and has not updated it policy related to data deletion or documented an exception. Cause: The University was not able to fully address all prior year items with transition at the University in order to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Yes, 2023-004 Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. We commend the University for the work completed on GLBA in the past year. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Gramm-Leach-Bliley Act (GLBA) Compliance DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, 84.033, 84.038, and 84.379 - Student Financial Assistance Cluster Federal Award Identification #: 2023-2024 Award Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $0 Context: The University has not implemented multi-factor authentication on all systems containing personally identifiable information (PII) or documented an exception and has not updated it policy related to data deletion or documented an exception. Cause: The University was not able to fully address all prior year items with transition at the University in order to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Yes, 2023-004 Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. We commend the University for the work completed on GLBA in the past year. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-005
Documentation of Reconciliations DEPARTMENT OF EDUCATION ALN #: 84.268 and 84.063 Federal Award Identification #: 2023-2024 Award Year Condition: Reconciliations were not available to review on a student-by-student basis year to date. Criteria: 34 CFR 668 Subpart L Questioned Costs: $0 Context: Reconciliations are required to be maintained on a monthly basis including year to date information for FDL and Pell. These reconciliations have been done on screen with each batch disbursement and in aggregate but not at the student-by-student detail year to date. Because the University has a large enrollment, student by student manual reconciliations are not time effective. Cause: The University’s system does not currently allow importing of student files from Common Origination and Disbursement (COD) to complete the reconciliations in a time effective manner. Effect: The documentation for reconciliations is not available year to date. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University explore options to make the year-to-date reconciliations and documentation of student Pell and Direct Loans more efficient. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-005
Documentation of Reconciliations DEPARTMENT OF EDUCATION ALN #: 84.268 and 84.063 Federal Award Identification #: 2023-2024 Award Year Condition: Reconciliations were not available to review on a student-by-student basis year to date. Criteria: 34 CFR 668 Subpart L Questioned Costs: $0 Context: Reconciliations are required to be maintained on a monthly basis including year to date information for FDL and Pell. These reconciliations have been done on screen with each batch disbursement and in aggregate but not at the student-by-student detail year to date. Because the University has a large enrollment, student by student manual reconciliations are not time effective. Cause: The University’s system does not currently allow importing of student files from Common Origination and Disbursement (COD) to complete the reconciliations in a time effective manner. Effect: The documentation for reconciliations is not available year to date. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University explore options to make the year-to-date reconciliations and documentation of student Pell and Direct Loans more efficient. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-001
Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 and 84.063 Federal Award Identification #: 2023-2024 Award Year Condition: The University did not report enrollment information to the National Student Loan Data System (NSLDS) in a timely and accurate manner for all withdrawn students. Criteria: 34 CFR 690.83(b) and 34 CFR 685.309 Questioned Costs: $0 Context: Out of 91 students tested, 8 students were not properly reported to NSLDS. All of these students either withdrew between semesters or during a semester. The students have not yet been corrected. Cause: The system tracks the data needed for enrollment reporting, but somehow with the third-party servicer, these were not properly reported to NSLDS. Effect: Inaccurate reporting can impact a student’s loan grace period in school deferment eligibility, beginning loan repayments, appropriate interest charges, etc. Identification as repeat finding, if applicable: Yes, 2023-003, 2022-003, 2021-005, 2020-002, and 2019-001. Recommendation: We recommend the University work with the third-party to determine why the data is not transferring correctly to NSLDS. We further recommend the University complete spot checks of enrollment statuses to NSLDS, particularly for those students who withdrew. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-001
Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 and 84.063 Federal Award Identification #: 2023-2024 Award Year Condition: The University did not report enrollment information to the National Student Loan Data System (NSLDS) in a timely and accurate manner for all withdrawn students. Criteria: 34 CFR 690.83(b) and 34 CFR 685.309 Questioned Costs: $0 Context: Out of 91 students tested, 8 students were not properly reported to NSLDS. All of these students either withdrew between semesters or during a semester. The students have not yet been corrected. Cause: The system tracks the data needed for enrollment reporting, but somehow with the third-party servicer, these were not properly reported to NSLDS. Effect: Inaccurate reporting can impact a student’s loan grace period in school deferment eligibility, beginning loan repayments, appropriate interest charges, etc. Identification as repeat finding, if applicable: Yes, 2023-003, 2022-003, 2021-005, 2020-002, and 2019-001. Recommendation: We recommend the University work with the third-party to determine why the data is not transferring correctly to NSLDS. We further recommend the University complete spot checks of enrollment statuses to NSLDS, particularly for those students who withdrew. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-002
Return of Title IV (R2T4) Calculations Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 Federal Award Identification #: 2023-2024 Award Year Condition: There were two incorrect calculations of returned funds for students that withdrew during the term. Criteria: 34 CFR 668.22 Questioned Costs: $0 Context: Out of 37 students, 2 students who withdrew had incorrect calculations. One student was not offered a post-withdrawal disbursement (PWD) of Pell when they attended less than half time in the spring, and one student had an incorrect last date of attendance used in the calculation. These students were not yet corrected during the audit process. Cause: These were oversights by the University. Effect: Incorrect amounts of federal funding were returned. One PWD of Pell was $76 less than the student was eligible for and a Pell PWD of $152 was not paid to one student. Identification as repeat finding, if applicable: Yes, 2023-002, 2022-002, 2021-004, and 2020-003. Recommendation: We recommend the University continue to provide additional training for counselors performing R2T4 calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-002
Return of Title IV (R2T4) Calculations Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 Federal Award Identification #: 2023-2024 Award Year Condition: There were two incorrect calculations of returned funds for students that withdrew during the term. Criteria: 34 CFR 668.22 Questioned Costs: $0 Context: Out of 37 students, 2 students who withdrew had incorrect calculations. One student was not offered a post-withdrawal disbursement (PWD) of Pell when they attended less than half time in the spring, and one student had an incorrect last date of attendance used in the calculation. These students were not yet corrected during the audit process. Cause: These were oversights by the University. Effect: Incorrect amounts of federal funding were returned. One PWD of Pell was $76 less than the student was eligible for and a Pell PWD of $152 was not paid to one student. Identification as repeat finding, if applicable: Yes, 2023-002, 2022-002, 2021-004, and 2020-003. Recommendation: We recommend the University continue to provide additional training for counselors performing R2T4 calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-003
Incorrect Pell Calculations DEPARTMENT OF EDUCATION ALN #: 84.063 Federal Award Identification #: 2023-2024 Award Year Condition: Two students out of 60 were not properly awarded Pell based on enrollment status. Criteria: 34 CFR 690.63(b) Questioned Costs: $925 Context: One student was inadvertently awarded and paid Pell for one more class than they attended as they started in 11 hours instead of 12 resulting in an overaward of $925. This was corrected during the audit. One student was half time in summer and was not picked up to be paid Pell for the summer term, resulting in an underaward of $1,849. This student was corrected during the audit. Cause: These were oversights in the cleanup reports run. Effect: There was an incorrect amount of Pell paid to these two students. Identification as repeat finding, if applicable: Yes, 2023-005 and 2022-005. Recommendation: We recommend a process be used to adjust Pell to be paid in alignment with enrollment status. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Gramm-Leach-Bliley Act (GLBA) Compliance DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, 84.033, 84.038, and 84.379 - Student Financial Assistance Cluster Federal Award Identification #: 2023-2024 Award Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $0 Context: The University has not implemented multi-factor authentication on all systems containing personally identifiable information (PII) or documented an exception and has not updated it policy related to data deletion or documented an exception. Cause: The University was not able to fully address all prior year items with transition at the University in order to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Yes, 2023-004 Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. We commend the University for the work completed on GLBA in the past year. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Gramm-Leach-Bliley Act (GLBA) Compliance DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, 84.033, 84.038, and 84.379 - Student Financial Assistance Cluster Federal Award Identification #: 2023-2024 Award Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $0 Context: The University has not implemented multi-factor authentication on all systems containing personally identifiable information (PII) or documented an exception and has not updated it policy related to data deletion or documented an exception. Cause: The University was not able to fully address all prior year items with transition at the University in order to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Yes, 2023-004 Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. We commend the University for the work completed on GLBA in the past year. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Gramm-Leach-Bliley Act (GLBA) Compliance DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, 84.033, 84.038, and 84.379 - Student Financial Assistance Cluster Federal Award Identification #: 2023-2024 Award Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $0 Context: The University has not implemented multi-factor authentication on all systems containing personally identifiable information (PII) or documented an exception and has not updated it policy related to data deletion or documented an exception. Cause: The University was not able to fully address all prior year items with transition at the University in order to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Yes, 2023-004 Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. We commend the University for the work completed on GLBA in the past year. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Gramm-Leach-Bliley Act (GLBA) Compliance DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, 84.033, 84.038, and 84.379 - Student Financial Assistance Cluster Federal Award Identification #: 2023-2024 Award Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $0 Context: The University has not implemented multi-factor authentication on all systems containing personally identifiable information (PII) or documented an exception and has not updated it policy related to data deletion or documented an exception. Cause: The University was not able to fully address all prior year items with transition at the University in order to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Yes, 2023-004 Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. We commend the University for the work completed on GLBA in the past year. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Gramm-Leach-Bliley Act (GLBA) Compliance DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, 84.033, 84.038, and 84.379 - Student Financial Assistance Cluster Federal Award Identification #: 2023-2024 Award Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $0 Context: The University has not implemented multi-factor authentication on all systems containing personally identifiable information (PII) or documented an exception and has not updated it policy related to data deletion or documented an exception. Cause: The University was not able to fully address all prior year items with transition at the University in order to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Yes, 2023-004 Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. We commend the University for the work completed on GLBA in the past year. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-004
Gramm-Leach-Bliley Act (GLBA) Compliance DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, 84.033, 84.038, and 84.379 - Student Financial Assistance Cluster Federal Award Identification #: 2023-2024 Award Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.3, 16 CFR 314.4 Questioned Costs: $0 Context: The University has not implemented multi-factor authentication on all systems containing personally identifiable information (PII) or documented an exception and has not updated it policy related to data deletion or documented an exception. Cause: The University was not able to fully address all prior year items with transition at the University in order to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Yes, 2023-004 Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. We commend the University for the work completed on GLBA in the past year. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-005
Documentation of Reconciliations DEPARTMENT OF EDUCATION ALN #: 84.268 and 84.063 Federal Award Identification #: 2023-2024 Award Year Condition: Reconciliations were not available to review on a student-by-student basis year to date. Criteria: 34 CFR 668 Subpart L Questioned Costs: $0 Context: Reconciliations are required to be maintained on a monthly basis including year to date information for FDL and Pell. These reconciliations have been done on screen with each batch disbursement and in aggregate but not at the student-by-student detail year to date. Because the University has a large enrollment, student by student manual reconciliations are not time effective. Cause: The University’s system does not currently allow importing of student files from Common Origination and Disbursement (COD) to complete the reconciliations in a time effective manner. Effect: The documentation for reconciliations is not available year to date. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University explore options to make the year-to-date reconciliations and documentation of student Pell and Direct Loans more efficient. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2024-005
Documentation of Reconciliations DEPARTMENT OF EDUCATION ALN #: 84.268 and 84.063 Federal Award Identification #: 2023-2024 Award Year Condition: Reconciliations were not available to review on a student-by-student basis year to date. Criteria: 34 CFR 668 Subpart L Questioned Costs: $0 Context: Reconciliations are required to be maintained on a monthly basis including year to date information for FDL and Pell. These reconciliations have been done on screen with each batch disbursement and in aggregate but not at the student-by-student detail year to date. Because the University has a large enrollment, student by student manual reconciliations are not time effective. Cause: The University’s system does not currently allow importing of student files from Common Origination and Disbursement (COD) to complete the reconciliations in a time effective manner. Effect: The documentation for reconciliations is not available year to date. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University explore options to make the year-to-date reconciliations and documentation of student Pell and Direct Loans more efficient. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.