Audit 330993

FY End
2024-06-30
Total Expended
$36.36M
Findings
12
Programs
55
Organization: Lincoln University (MO)
Year: 2024 Accepted: 2024-12-05

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
513071 2024-001 Significant Deficiency Yes N
513072 2024-002 Significant Deficiency - N
513073 2024-003 Significant Deficiency Yes N
513074 2024-001 Significant Deficiency Yes N
513075 2024-002 Significant Deficiency - L
513076 2024-003 Significant Deficiency Yes N
1089513 2024-001 Significant Deficiency Yes N
1089514 2024-002 Significant Deficiency - N
1089515 2024-003 Significant Deficiency Yes N
1089516 2024-001 Significant Deficiency Yes N
1089517 2024-002 Significant Deficiency - L
1089518 2024-003 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $6.61M Yes 3
84.063 Federal Pell Grant Program $5.08M Yes 3
10.205 Payments to 1890 Land-Grant Colleges and Tuskegee University $3.38M Yes 0
84.031 Higher Education Institutional Aid $2.98M - 0
10.512 Extension Services at 1890 Colleges and Tuskegee University, West Virginia State College, and Central State University $2.22M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.54M Yes 0
11.028 Connecting Minority Communities Pilot Program $1.11M Yes 0
10.937 Partnerships for Climate-Smart Commodities $931,986 Yes 0
10.524 Scholarships for Students at 1890 Institutions $625,480 Yes 0
10.237 From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals $476,827 - 0
84.002 Adult Education - Basic Grants to States $466,484 - 0
93.569 Community Services Block Grant $316,586 - 0
10.307 Organic Agriculture Research and Extension Initiative $238,729 Yes 0
43.008 Office of Stem Engagement (ostem) $171,755 - 0
81.049 Office of Science Financial Assistance Program $140,728 - 0
84.425 Education Stabilization Fund $133,420 - 0
10.303 Integrated Programs $118,133 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $116,571 Yes 0
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $103,733 - 0
10.500 Cooperative Extension Service $103,708 - 0
10.514 Expanded Food and Nutrition Education Program $95,158 - 0
84.033 Federal Work-Study Program $92,591 Yes 0
10.912 Environmental Quality Incentives Program $87,644 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $83,948 - 0
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $83,883 - 0
66.436 Surveys, Studies, Investigations, Demonstrations, and Training Grants and Cooperative Agreements - Section 104(b)(3) of the Clean Water Act $83,065 Yes 0
10.309 Specialty Crop Research Initiative $77,709 - 0
10.202 Cooperative Forestry Research $77,627 - 0
10.229 Extension Collaborative on Immunization Teaching & Engagement $74,797 - 0
47.076 Stem Education (formerly Education and Human Resources) $68,305 Yes 0
47.041 Engineering $68,046 Yes 0
10.147 Outreach Education and Technical Assistance $66,392 - 0
10.311 Beginning Farmer and Rancher Development Program $66,027 - 0
47.070 Computer and Information Science and Engineering $62,567 Yes 0
66.460 Nonpoint Source Implementation Grants $48,903 Yes 0
59.037 Small Business Development Centers $43,825 - 0
12.630 Basic, Applied, and Advanced Research in Science and Engineering $40,328 - 0
10.523 Centers of Excellence at 1890 Institutions $37,314 - 0
10.025 Plant and Animal Disease, Pest Control, and Animal Care $34,933 - 0
10.520 Agriculture Risk Management Education Partnerships Competitive Grants Program $28,541 - 0
10.216 1890 Institution Capacity Building Grants $23,838 Yes 0
10.328 Food Safety Outreach Program $17,939 Yes 0
47.074 Biological Sciences $17,640 Yes 0
81.087 Renewable Energy Research and Development $16,467 - 0
84.048 Career and Technical Education -- Basic Grants to States $15,690 - 0
47.049 Mathematical and Physical Sciences $15,068 Yes 0
93.137 Community Programs to Improve Minority Health Grant Program $12,747 - 0
10.935 Urban Agriculture and Innovative Production $9,721 - 0
10.515 Renewable Resources Extension Act $6,700 - 0
10.310 Agriculture and Food Research Initiative (afri) $3,097 Yes 0
47.084 Nsf Technology, Innovation, and Partnerships $2,486 Yes 0
10.902 Soil and Water Conservation $127 - 0
10.186 Regional Food Business Centers $47 - 0
10.170 Specialty Crop Block Grant Program - Farm Bill $14 - 0
10.215 Sustainable Agriculture Research and Education $-3,043 - 0

Contacts

Name Title Type
JJLJP4TQ9HM7 Jeffrey Barlow Auditee
5736815073 Ryan Sivill Auditor
No contacts on file

Notes to SEFA

Title: Federal Loan Programs Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Lincoln 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Lincoln University, it is not intended to and does not present the financial position, changes in net assets or cash flows of Lincoln University. De Minimis Rate Used: N Rate Explanation: Lincoln University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Federal Direct Student Loan balances are not included in Lincoln University's basic financial statements. Loans disbursed during the year are included in federal expenditures presented in the Schedule.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Lincoln 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Lincoln University, it is not intended to and does not present the financial position, changes in net assets or cash flows of Lincoln University. De Minimis Rate Used: N Rate Explanation: Lincoln University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 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. 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.

Finding Details

Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023 Criteria or Specific Requirement – Special Tests: Enrollment Reporting34 CFR Sections 690.83 (b)(2) and 685.309 Condition – Out of 40 students tested, there were 39 students with enrollment status changes during the year that were not communicated to the National Student Loan Data System (NSLDS) or were incorrectly reported. Questioned costs – None Context – Out of a population of 951 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. Six student enrollment changes were not reported to NSLDS timely. Five student enrollment changes were not reported with the correct effective date. Five student enrollment changes were not reported with the correct status. Fifty three student program lengths, program begin dates, program enrollment dates, program enrollment status, majors, or CIP codes were incorrectly reported. Four address changes were incorrectly reported. Effect – NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Cause – The Registrar’s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a Repeat Finding - Repeat finding, 2023-002 Recommendation – The Registrar’s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023 Criteria or Specific Requirement – Reporting: Financial Reporting34 CFR Section 690.83 Condition – Out of 25 students tested, there were 16 students with Pell and Direct Loan attributes incorrectly reported to COD. Questioned costs – None Context – Out of a population of 1,078 students receiving Pell or Direct Loans and requiring reporting to COD, a sample of 25 students were selected for testing. Our sample was not and was not intended to be statistically valid. The enrollment date for 15 students, the academic start date for 1 student, the academic end date for 19 students, and the disbursement date for 4 students receiving Pell did not agree to the dates reported to COD. The academic start date for 2 students, the academic end date for 24 students, and the disbursement date for 1 student receiving Direct Loans did not agree to the dates reported to COD. The CPS transaction code for one student did not agree to the code per COD. Effect – COD reporting was not properly completed for Direct Loan and Pell Grant recipients. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure reporting to COD is accurate. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around COD reporting and consider substantial changes to address this recurring finding.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2021-2022 Criteria or Specific Requirement – Special Tests: Return of Title IV Funds34 CFR Sections 668.22 (a) Condition – Return of Title IV funds calculations were incorrectly performed during the year. Questioned costs – None Context – Out of a population of 56 student accounts requiring return of Title IV funds, a sample of 9 was selected for testing. Our sample was not and was not intended to be statistically valid. 2 of the calculations were performed incorrectly. Effect – Refund calculations completed were not correct and funds were not remitted to the Department of Education properly. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Identification as a Repeat Finding - Repeat finding, 2023-003 Recommendation – The Financial Aid department should review processes and controls around return of title IV funds and consider substantial changes to address this recurring finding.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023 Criteria or Specific Requirement – Special Tests: Enrollment Reporting34 CFR Sections 690.83 (b)(2) and 685.309 Condition – Out of 40 students tested, there were 39 students with enrollment status changes during the year that were not communicated to the National Student Loan Data System (NSLDS) or were incorrectly reported. Questioned costs – None Context – Out of a population of 951 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. Six student enrollment changes were not reported to NSLDS timely. Five student enrollment changes were not reported with the correct effective date. Five student enrollment changes were not reported with the correct status. Fifty three student program lengths, program begin dates, program enrollment dates, program enrollment status, majors, or CIP codes were incorrectly reported. Four address changes were incorrectly reported. Effect – NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Cause – The Registrar’s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a Repeat Finding - Repeat finding, 2023-002 Recommendation – The Registrar’s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023 Criteria or Specific Requirement – Reporting: Financial Reporting34 CFR Section 690.83 Condition – Out of 25 students tested, there were 16 students with Pell and Direct Loan attributes incorrectly reported to COD. Questioned costs – None Context – Out of a population of 1,078 students receiving Pell or Direct Loans and requiring reporting to COD, a sample of 25 students were selected for testing. Our sample was not and was not intended to be statistically valid. The enrollment date for 15 students, the academic start date for 1 student, the academic end date for 19 students, and the disbursement date for 4 students receiving Pell did not agree to the dates reported to COD. The academic start date for 2 students, the academic end date for 24 students, and the disbursement date for 1 student receiving Direct Loans did not agree to the dates reported to COD. The CPS transaction code for one student did not agree to the code per COD. Effect – COD reporting was not properly completed for Direct Loan and Pell Grant recipients. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure reporting to COD is accurate. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around COD reporting and consider substantial changes to address this recurring finding.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2021-2022 Criteria or Specific Requirement – Special Tests: Return of Title IV Funds34 CFR Sections 668.22 (a) Condition – Return of Title IV funds calculations were incorrectly performed during the year. Questioned costs – None Context – Out of a population of 56 student accounts requiring return of Title IV funds, a sample of 9 was selected for testing. Our sample was not and was not intended to be statistically valid. 2 of the calculations were performed incorrectly. Effect – Refund calculations completed were not correct and funds were not remitted to the Department of Education properly. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Identification as a Repeat Finding - Repeat finding, 2023-003 Recommendation – The Financial Aid department should review processes and controls around return of title IV funds and consider substantial changes to address this recurring finding.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023 Criteria or Specific Requirement – Special Tests: Enrollment Reporting34 CFR Sections 690.83 (b)(2) and 685.309 Condition – Out of 40 students tested, there were 39 students with enrollment status changes during the year that were not communicated to the National Student Loan Data System (NSLDS) or were incorrectly reported. Questioned costs – None Context – Out of a population of 951 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. Six student enrollment changes were not reported to NSLDS timely. Five student enrollment changes were not reported with the correct effective date. Five student enrollment changes were not reported with the correct status. Fifty three student program lengths, program begin dates, program enrollment dates, program enrollment status, majors, or CIP codes were incorrectly reported. Four address changes were incorrectly reported. Effect – NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Cause – The Registrar’s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a Repeat Finding - Repeat finding, 2023-002 Recommendation – The Registrar’s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023 Criteria or Specific Requirement – Reporting: Financial Reporting34 CFR Section 690.83 Condition – Out of 25 students tested, there were 16 students with Pell and Direct Loan attributes incorrectly reported to COD. Questioned costs – None Context – Out of a population of 1,078 students receiving Pell or Direct Loans and requiring reporting to COD, a sample of 25 students were selected for testing. Our sample was not and was not intended to be statistically valid. The enrollment date for 15 students, the academic start date for 1 student, the academic end date for 19 students, and the disbursement date for 4 students receiving Pell did not agree to the dates reported to COD. The academic start date for 2 students, the academic end date for 24 students, and the disbursement date for 1 student receiving Direct Loans did not agree to the dates reported to COD. The CPS transaction code for one student did not agree to the code per COD. Effect – COD reporting was not properly completed for Direct Loan and Pell Grant recipients. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure reporting to COD is accurate. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around COD reporting and consider substantial changes to address this recurring finding.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2021-2022 Criteria or Specific Requirement – Special Tests: Return of Title IV Funds34 CFR Sections 668.22 (a) Condition – Return of Title IV funds calculations were incorrectly performed during the year. Questioned costs – None Context – Out of a population of 56 student accounts requiring return of Title IV funds, a sample of 9 was selected for testing. Our sample was not and was not intended to be statistically valid. 2 of the calculations were performed incorrectly. Effect – Refund calculations completed were not correct and funds were not remitted to the Department of Education properly. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Identification as a Repeat Finding - Repeat finding, 2023-003 Recommendation – The Financial Aid department should review processes and controls around return of title IV funds and consider substantial changes to address this recurring finding.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023 Criteria or Specific Requirement – Special Tests: Enrollment Reporting34 CFR Sections 690.83 (b)(2) and 685.309 Condition – Out of 40 students tested, there were 39 students with enrollment status changes during the year that were not communicated to the National Student Loan Data System (NSLDS) or were incorrectly reported. Questioned costs – None Context – Out of a population of 951 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. Six student enrollment changes were not reported to NSLDS timely. Five student enrollment changes were not reported with the correct effective date. Five student enrollment changes were not reported with the correct status. Fifty three student program lengths, program begin dates, program enrollment dates, program enrollment status, majors, or CIP codes were incorrectly reported. Four address changes were incorrectly reported. Effect – NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Cause – The Registrar’s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a Repeat Finding - Repeat finding, 2023-002 Recommendation – The Registrar’s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023 Criteria or Specific Requirement – Reporting: Financial Reporting34 CFR Section 690.83 Condition – Out of 25 students tested, there were 16 students with Pell and Direct Loan attributes incorrectly reported to COD. Questioned costs – None Context – Out of a population of 1,078 students receiving Pell or Direct Loans and requiring reporting to COD, a sample of 25 students were selected for testing. Our sample was not and was not intended to be statistically valid. The enrollment date for 15 students, the academic start date for 1 student, the academic end date for 19 students, and the disbursement date for 4 students receiving Pell did not agree to the dates reported to COD. The academic start date for 2 students, the academic end date for 24 students, and the disbursement date for 1 student receiving Direct Loans did not agree to the dates reported to COD. The CPS transaction code for one student did not agree to the code per COD. Effect – COD reporting was not properly completed for Direct Loan and Pell Grant recipients. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure reporting to COD is accurate. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around COD reporting and consider substantial changes to address this recurring finding.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2021-2022 Criteria or Specific Requirement – Special Tests: Return of Title IV Funds34 CFR Sections 668.22 (a) Condition – Return of Title IV funds calculations were incorrectly performed during the year. Questioned costs – None Context – Out of a population of 56 student accounts requiring return of Title IV funds, a sample of 9 was selected for testing. Our sample was not and was not intended to be statistically valid. 2 of the calculations were performed incorrectly. Effect – Refund calculations completed were not correct and funds were not remitted to the Department of Education properly. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Identification as a Repeat Finding - Repeat finding, 2023-003 Recommendation – The Financial Aid department should review processes and controls around return of title IV funds and consider substantial changes to address this recurring finding.