Audit 327987

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program (PELL) P063P222209, P063P232209 Eligibility Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR 690 contains requirements that apply to student eligibility over the Federal Pell Grant Program. Condition: One instance was identified in which the student was over‐awarded Federal Pell assistance. Cause: The Watertown location does not use the auto package tool within Anthology for awarding students; rather, awarding student assistance is a manual process. The incorrect line item was read on the PELL chart resulting in the student being over‐awarded Pell assistance. Effect: One student was over‐awarded Pell assistance. Questioned Costs: $99 in PELL assistance was over‐awarded to the student. Context/Sampling: A non‐statistical sample of 60 of the University’s 673 students receiving student financial assistance was selected for testing. The sample resulted in testing $1,420,156 out of $14,469,668 in federal financial assistance. Repeat Finding from Prior Years: Yes – 2023‐003. Recommendation: We recommend that management review procedures and control processes over monitoring of Pell eligibility. Views of Responsible Officials: Management agrees with the finding.

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program (PELL) P063P222209, P063P232209 Federal Financial Assistance Listing #84.038 Federal Perkins Loans Federal Financial Assistance Listing #84.007 Federal Supplemental Educational Opportunity Grants P007A233830 Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR 673.3 requires institutions complete the Fiscal Operations Report and Application to Participate (FISAP) to participate in the Federal Work Study or Federal Supplemental Education Opportunity Grants. The Fiscal Operations Report includes the University’s financial information from the previous award year. Condition: Upon review of the FISAP it was determined the following field items were inaccurately reported.  Part II Section D Field item #7 – Undergraduate students enrolled reported of 822, should have reported 1,080. Graduate students enrolled reported of 290, should have reported 172.  Part II Section F Field item #35 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $36,000 ‐ $41,999 reported 17 students, rather, should have been 18 students.  Part II Section F Field item #39 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $60,000 and over reported 358 students, rather, should have been 361 students.  Part II Section F Field item #39 ‐ Eligible independent undergraduate aid applicants with 1st prof. degree under taxable and untaxable income of $20,000 and over reported 6 students, rather, should have been 0 students. The 6 students should have been reported under eligible dependent undergraduate aid applicants with 1st prof. degree line items, affecting field items #32, 34, 35, 37 and 39. Cause: Reports used to prepare the FISAP were ran incorrectly. University failed to retain supporting documentation used to prepare the FISAP. Effect: Information reported within the FISAP over line items referenced above was inaccurate. Questioned Costs: None reported. Context/Sampling: Key line items within the FISAP report were tested as required by the OMB Compliance Supplement. No statistical sampling was performed. Repeat Finding from Prior Years: No. Recommendation: The University should review their current process to ensure that line items reported are accurate and supporting documentation used to prepare the reports is retained. The FISAP review process should include a detail review by an individual independent from the preparer to verify the numbers reported. Views of Responsible Officials: Management agrees with the finding.

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program (PELL) P063P222209, P063P232209 Federal Financial Assistance Listing #84.038 Federal Perkins Loans Federal Financial Assistance Listing #84.007 Federal Supplemental Educational Opportunity Grants P007A233830 Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR 673.3 requires institutions complete the Fiscal Operations Report and Application to Participate (FISAP) to participate in the Federal Work Study or Federal Supplemental Education Opportunity Grants. The Fiscal Operations Report includes the University’s financial information from the previous award year. Condition: Upon review of the FISAP it was determined the following field items were inaccurately reported.  Part II Section D Field item #7 – Undergraduate students enrolled reported of 822, should have reported 1,080. Graduate students enrolled reported of 290, should have reported 172.  Part II Section F Field item #35 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $36,000 ‐ $41,999 reported 17 students, rather, should have been 18 students.  Part II Section F Field item #39 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $60,000 and over reported 358 students, rather, should have been 361 students.  Part II Section F Field item #39 ‐ Eligible independent undergraduate aid applicants with 1st prof. degree under taxable and untaxable income of $20,000 and over reported 6 students, rather, should have been 0 students. The 6 students should have been reported under eligible dependent undergraduate aid applicants with 1st prof. degree line items, affecting field items #32, 34, 35, 37 and 39. Cause: Reports used to prepare the FISAP were ran incorrectly. University failed to retain supporting documentation used to prepare the FISAP. Effect: Information reported within the FISAP over line items referenced above was inaccurate. Questioned Costs: None reported. Context/Sampling: Key line items within the FISAP report were tested as required by the OMB Compliance Supplement. No statistical sampling was performed. Repeat Finding from Prior Years: No. Recommendation: The University should review their current process to ensure that line items reported are accurate and supporting documentation used to prepare the reports is retained. The FISAP review process should include a detail review by an individual independent from the preparer to verify the numbers reported. Views of Responsible Officials: Management agrees with the finding.

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program (PELL) P063P222209, P063P232209 Federal Financial Assistance Listing #84.038 Federal Perkins Loans Federal Financial Assistance Listing #84.007 Federal Supplemental Educational Opportunity Grants P007A233830 Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR 673.3 requires institutions complete the Fiscal Operations Report and Application to Participate (FISAP) to participate in the Federal Work Study or Federal Supplemental Education Opportunity Grants. The Fiscal Operations Report includes the University’s financial information from the previous award year. Condition: Upon review of the FISAP it was determined the following field items were inaccurately reported.  Part II Section D Field item #7 – Undergraduate students enrolled reported of 822, should have reported 1,080. Graduate students enrolled reported of 290, should have reported 172.  Part II Section F Field item #35 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $36,000 ‐ $41,999 reported 17 students, rather, should have been 18 students.  Part II Section F Field item #39 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $60,000 and over reported 358 students, rather, should have been 361 students.  Part II Section F Field item #39 ‐ Eligible independent undergraduate aid applicants with 1st prof. degree under taxable and untaxable income of $20,000 and over reported 6 students, rather, should have been 0 students. The 6 students should have been reported under eligible dependent undergraduate aid applicants with 1st prof. degree line items, affecting field items #32, 34, 35, 37 and 39. Cause: Reports used to prepare the FISAP were ran incorrectly. University failed to retain supporting documentation used to prepare the FISAP. Effect: Information reported within the FISAP over line items referenced above was inaccurate. Questioned Costs: None reported. Context/Sampling: Key line items within the FISAP report were tested as required by the OMB Compliance Supplement. No statistical sampling was performed. Repeat Finding from Prior Years: No. Recommendation: The University should review their current process to ensure that line items reported are accurate and supporting documentation used to prepare the reports is retained. The FISAP review process should include a detail review by an individual independent from the preparer to verify the numbers reported. Views of Responsible Officials: Management agrees with the finding.

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program (PELL) P063P222209, P063P232209 Eligibility Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR 690 contains requirements that apply to student eligibility over the Federal Pell Grant Program. Condition: One instance was identified in which the student was over‐awarded Federal Pell assistance. Cause: The Watertown location does not use the auto package tool within Anthology for awarding students; rather, awarding student assistance is a manual process. The incorrect line item was read on the PELL chart resulting in the student being over‐awarded Pell assistance. Effect: One student was over‐awarded Pell assistance. Questioned Costs: $99 in PELL assistance was over‐awarded to the student. Context/Sampling: A non‐statistical sample of 60 of the University’s 673 students receiving student financial assistance was selected for testing. The sample resulted in testing $1,420,156 out of $14,469,668 in federal financial assistance. Repeat Finding from Prior Years: Yes – 2023‐003. Recommendation: We recommend that management review procedures and control processes over monitoring of Pell eligibility. Views of Responsible Officials: Management agrees with the finding.

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program (PELL) P063P222209, P063P232209 Federal Financial Assistance Listing #84.038 Federal Perkins Loans Federal Financial Assistance Listing #84.007 Federal Supplemental Educational Opportunity Grants P007A233830 Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR 673.3 requires institutions complete the Fiscal Operations Report and Application to Participate (FISAP) to participate in the Federal Work Study or Federal Supplemental Education Opportunity Grants. The Fiscal Operations Report includes the University’s financial information from the previous award year. Condition: Upon review of the FISAP it was determined the following field items were inaccurately reported.  Part II Section D Field item #7 – Undergraduate students enrolled reported of 822, should have reported 1,080. Graduate students enrolled reported of 290, should have reported 172.  Part II Section F Field item #35 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $36,000 ‐ $41,999 reported 17 students, rather, should have been 18 students.  Part II Section F Field item #39 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $60,000 and over reported 358 students, rather, should have been 361 students.  Part II Section F Field item #39 ‐ Eligible independent undergraduate aid applicants with 1st prof. degree under taxable and untaxable income of $20,000 and over reported 6 students, rather, should have been 0 students. The 6 students should have been reported under eligible dependent undergraduate aid applicants with 1st prof. degree line items, affecting field items #32, 34, 35, 37 and 39. Cause: Reports used to prepare the FISAP were ran incorrectly. University failed to retain supporting documentation used to prepare the FISAP. Effect: Information reported within the FISAP over line items referenced above was inaccurate. Questioned Costs: None reported. Context/Sampling: Key line items within the FISAP report were tested as required by the OMB Compliance Supplement. No statistical sampling was performed. Repeat Finding from Prior Years: No. Recommendation: The University should review their current process to ensure that line items reported are accurate and supporting documentation used to prepare the reports is retained. The FISAP review process should include a detail review by an individual independent from the preparer to verify the numbers reported. Views of Responsible Officials: Management agrees with the finding.

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program (PELL) P063P222209, P063P232209 Federal Financial Assistance Listing #84.038 Federal Perkins Loans Federal Financial Assistance Listing #84.007 Federal Supplemental Educational Opportunity Grants P007A233830 Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR 673.3 requires institutions complete the Fiscal Operations Report and Application to Participate (FISAP) to participate in the Federal Work Study or Federal Supplemental Education Opportunity Grants. The Fiscal Operations Report includes the University’s financial information from the previous award year. Condition: Upon review of the FISAP it was determined the following field items were inaccurately reported.  Part II Section D Field item #7 – Undergraduate students enrolled reported of 822, should have reported 1,080. Graduate students enrolled reported of 290, should have reported 172.  Part II Section F Field item #35 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $36,000 ‐ $41,999 reported 17 students, rather, should have been 18 students.  Part II Section F Field item #39 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $60,000 and over reported 358 students, rather, should have been 361 students.  Part II Section F Field item #39 ‐ Eligible independent undergraduate aid applicants with 1st prof. degree under taxable and untaxable income of $20,000 and over reported 6 students, rather, should have been 0 students. The 6 students should have been reported under eligible dependent undergraduate aid applicants with 1st prof. degree line items, affecting field items #32, 34, 35, 37 and 39. Cause: Reports used to prepare the FISAP were ran incorrectly. University failed to retain supporting documentation used to prepare the FISAP. Effect: Information reported within the FISAP over line items referenced above was inaccurate. Questioned Costs: None reported. Context/Sampling: Key line items within the FISAP report were tested as required by the OMB Compliance Supplement. No statistical sampling was performed. Repeat Finding from Prior Years: No. Recommendation: The University should review their current process to ensure that line items reported are accurate and supporting documentation used to prepare the reports is retained. The FISAP review process should include a detail review by an individual independent from the preparer to verify the numbers reported. Views of Responsible Officials: Management agrees with the finding.

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program (PELL) P063P222209, P063P232209 Federal Financial Assistance Listing #84.038 Federal Perkins Loans Federal Financial Assistance Listing #84.007 Federal Supplemental Educational Opportunity Grants P007A233830 Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR 673.3 requires institutions complete the Fiscal Operations Report and Application to Participate (FISAP) to participate in the Federal Work Study or Federal Supplemental Education Opportunity Grants. The Fiscal Operations Report includes the University’s financial information from the previous award year. Condition: Upon review of the FISAP it was determined the following field items were inaccurately reported.  Part II Section D Field item #7 – Undergraduate students enrolled reported of 822, should have reported 1,080. Graduate students enrolled reported of 290, should have reported 172.  Part II Section F Field item #35 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $36,000 ‐ $41,999 reported 17 students, rather, should have been 18 students.  Part II Section F Field item #39 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $60,000 and over reported 358 students, rather, should have been 361 students.  Part II Section F Field item #39 ‐ Eligible independent undergraduate aid applicants with 1st prof. degree under taxable and untaxable income of $20,000 and over reported 6 students, rather, should have been 0 students. The 6 students should have been reported under eligible dependent undergraduate aid applicants with 1st prof. degree line items, affecting field items #32, 34, 35, 37 and 39. Cause: Reports used to prepare the FISAP were ran incorrectly. University failed to retain supporting documentation used to prepare the FISAP. Effect: Information reported within the FISAP over line items referenced above was inaccurate. Questioned Costs: None reported. Context/Sampling: Key line items within the FISAP report were tested as required by the OMB Compliance Supplement. No statistical sampling was performed. Repeat Finding from Prior Years: No. Recommendation: The University should review their current process to ensure that line items reported are accurate and supporting documentation used to prepare the reports is retained. The FISAP review process should include a detail review by an individual independent from the preparer to verify the numbers reported. Views of Responsible Officials: Management agrees with the finding.