Audit 333416

FY End
2024-06-30
Total Expended
$141.54M
Findings
8
Programs
71
Organization: Central Michigan University (MI)
Year: 2024 Accepted: 2024-12-18

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
515630 2024-001 Significant Deficiency - N
515631 2024-001 Significant Deficiency - N
515632 2024-001 Significant Deficiency - N
515633 2024-001 Significant Deficiency - N
1092072 2024-001 Significant Deficiency - N
1092073 2024-001 Significant Deficiency - N
1092074 2024-001 Significant Deficiency - N
1092075 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $31.11M Yes 1
84.063 Federal Pell Grant Program $16.85M Yes 1
84.033 Federal Work-Study Program $1.17M Yes 0
11.300 Investments for Public Works and Economic Development Facilities $1.15M Yes 0
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $542,954 - 0
47.083 Integrative Activities $460,000 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $457,971 - 0
84.007 Federal Supplemental Educational Opportunity Grants $407,970 Yes 0
12.910 Research and Technology Development $373,915 - 0
93.493 Congressional Directives $273,708 - 0
84.217 Trio McNair Post-Baccalaureate Achievement $216,129 - 0
84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $216,085 - 0
15.662 Great Lakes Restoration $148,791 - 0
84.047 Trio Upward Bound $145,104 - 0
84.044 Trio Talent Search $132,998 - 0
93.211 Rural Telemedicine Grants $127,004 - 0
93.866 Aging Research $113,323 - 0
47.041 Engineering $106,830 - 0
11.429 Marine Sanctuary Program $68,012 - 0
47.050 Geosciences $66,999 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $63,937 - 0
66.708 Pollution Prevention Grants Program $60,699 - 0
93.395 Cancer Treatment Research $60,400 - 0
47.078 Polar Programs $59,028 - 0
94.006 Americorps State and National 94.006 $57,418 - 0
47.075 Social, Behavioral, and Economic Sciences $51,407 - 0
93.859 Biomedical Research and Research Training $50,970 - 0
81.049 Office of Science Financial Assistance Program $46,327 - 0
93.242 Mental Health Research Grants $46,278 - 0
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $43,845 - 0
89.003 National Historical Publications and Records Grants $38,564 - 0
12.630 Basic, Applied, and Advanced Research in Science and Engineering $38,252 - 0
15.608 Fish and Wildlife Management Assistance $36,938 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $36,546 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $29,875 - 0
11.609 Measurement and Engineering Research and Standards $29,272 - 0
93.778 Medical Assistance Program $28,729 - 0
93.855 Allergy and Infectious Diseases Research $27,267 - 0
93.732 Mental and Behavioral Health Education and Training Grants $25,000 - 0
66.461 Regional Wetland Program Development Grants $23,286 - 0
10.558 Child and Adult Care Food Program $22,087 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $22,016 - 0
47.079 Office of International Science and Engineering $20,651 - 0
93.310 Trans-Nih Research Support $20,143 - 0
93.837 Cardiovascular Diseases Research $16,578 - 0
11.459 Weather and Air Quality Research $16,324 - 0
47.074 Biological Sciences $14,914 - 0
12.006 National Defense Education Program $14,733 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $14,145 Yes 0
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $12,162 - 0
12.420 Military Medical Research and Development $11,047 - 0
93.997 Assisted Outpatient Treatment $10,111 - 0
43.001 Science $9,563 - 0
47.070 Computer and Information Science and Engineering $9,555 - 0
12.RD Benchmarking Quantum Enhancement in Science & Technology $9,078 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $8,409 - 0
81.089 Fossil Energy Research and Development $8,041 - 0
93.399 Cancer Control $7,500 - 0
66.469 Geographic Programs - Great Lakes Restoration Initiative $7,386 - 0
11.417 Sea Grant Support $7,334 - 0
93.865 Child Health and Human Development Extramural Research $5,883 - 0
93.173 Research Related to Deafness and Communication Disorders $5,874 - 0
93.991 Preventive Health and Health Services Block Grant $4,876 - 0
93.658 Foster Care Title IV-E $4,773 - 0
11.467 Meteorologic and Hydrologic Modernization Development $1,654 - 0
16.607 Bulletproof Vest Partnership Program $1,193 - 0
47.049 Mathematical and Physical Sciences $994 - 0
84.181 Special Education-Grants for Infants and Families $985 - 0
47.076 Stem Education (formerly Education and Human Resources) $703 - 0
15.945 Cooperative Research and Training Programs � Resources of the National Park System $555 - 0
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $540 - 0

Contacts

Name Title Type
JJDYK36PRTL5 Julie Montross Auditee
9897743332 Dana Coomes Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Central Michigan University (the “University”) under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, changes in net position, or cash flows of the University. Expenditures reported in the Schedule are reported on accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, as outlined in the 2020 Compliance Supplement Addendum. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The pass through entity identifying numbers are presented where available. The University has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance.

Finding Details

Assistance Listing Number, Federal Agency, and Program Name - U.S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Loan Program; ALN 84,063, Federal Pell Grant Program Federal Award Identification Number and Year - P268K240222 and P063P230222 Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - The University has 45 days from the date the University determines the student's withdrawal date to calculate a return to Title IV refund. Withdrawal dates are defined as the time when the student officially withdraws or expresses notification to withdraw or, if the student does not officially withdraw, the date that the University determines the student is no longer in attendance (34 CFR Section 668.173(b)). Condition - The University did not return Title IV funds within 45 days of the date of determination of withdrawal for four students. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 60 students selected for return of Title IV calculation testing, four returns were completed greater than 45 days from the date the student officially withdrew from the University. Cause and Effect Controls over the review of calculations performed were inadequate to ensure that all students' return of Title IV calculations were completed timely. As a result, the return of funds was not completed timely in some instances. Recommendation - The University should have a system in place to ensure that return of Title IV refunds are made within the federal requirement of 45 days from the date the University determines the students are no longer in attendance. Views of Responsible Officials and Corrective Action Plan - Beginning in the fall 2024 semester, Student Account Services and University Billing (SASUB) implemented a dedicated R2T4 SharePoint site to enhance the tracking and management of withdrawn students as identified. The site includes dynamic lists that log students requiring a return of Title IV funds as they are identified. Each entry records the student’s date of determination and the corresponding 45 day return deadline. This centralized platform allows authorized users to easily view pending returns, associated deadlines, and the completion dates for each case. The system improves the accuracy of Title IV fund return tracking, enhances accountability, and fosters greater transparency and communication among university stakeholders. Key personnel and leadership from SASUB and the Office of Scholarships and Financial Aid have access to the SharePoint site and conduct regular reviews to ensure compliance and operational efficiency.
Assistance Listing Number, Federal Agency, and Program Name - U.S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Loan Program; ALN 84,063, Federal Pell Grant Program Federal Award Identification Number and Year - P268K240222 and P063P230222 Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - The University has 45 days from the date the University determines the student's withdrawal date to calculate a return to Title IV refund. Withdrawal dates are defined as the time when the student officially withdraws or expresses notification to withdraw or, if the student does not officially withdraw, the date that the University determines the student is no longer in attendance (34 CFR Section 668.173(b)). Condition - The University did not return Title IV funds within 45 days of the date of determination of withdrawal for four students. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 60 students selected for return of Title IV calculation testing, four returns were completed greater than 45 days from the date the student officially withdrew from the University. Cause and Effect Controls over the review of calculations performed were inadequate to ensure that all students' return of Title IV calculations were completed timely. As a result, the return of funds was not completed timely in some instances. Recommendation - The University should have a system in place to ensure that return of Title IV refunds are made within the federal requirement of 45 days from the date the University determines the students are no longer in attendance. Views of Responsible Officials and Corrective Action Plan - Beginning in the fall 2024 semester, Student Account Services and University Billing (SASUB) implemented a dedicated R2T4 SharePoint site to enhance the tracking and management of withdrawn students as identified. The site includes dynamic lists that log students requiring a return of Title IV funds as they are identified. Each entry records the student’s date of determination and the corresponding 45 day return deadline. This centralized platform allows authorized users to easily view pending returns, associated deadlines, and the completion dates for each case. The system improves the accuracy of Title IV fund return tracking, enhances accountability, and fosters greater transparency and communication among university stakeholders. Key personnel and leadership from SASUB and the Office of Scholarships and Financial Aid have access to the SharePoint site and conduct regular reviews to ensure compliance and operational efficiency.
Assistance Listing Number, Federal Agency, and Program Name - U.S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Loan Program; ALN 84,063, Federal Pell Grant Program Federal Award Identification Number and Year - P268K240222 and P063P230222 Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - The University has 45 days from the date the University determines the student's withdrawal date to calculate a return to Title IV refund. Withdrawal dates are defined as the time when the student officially withdraws or expresses notification to withdraw or, if the student does not officially withdraw, the date that the University determines the student is no longer in attendance (34 CFR Section 668.173(b)). Condition - The University did not return Title IV funds within 45 days of the date of determination of withdrawal for four students. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 60 students selected for return of Title IV calculation testing, four returns were completed greater than 45 days from the date the student officially withdrew from the University. Cause and Effect Controls over the review of calculations performed were inadequate to ensure that all students' return of Title IV calculations were completed timely. As a result, the return of funds was not completed timely in some instances. Recommendation - The University should have a system in place to ensure that return of Title IV refunds are made within the federal requirement of 45 days from the date the University determines the students are no longer in attendance. Views of Responsible Officials and Corrective Action Plan - Beginning in the fall 2024 semester, Student Account Services and University Billing (SASUB) implemented a dedicated R2T4 SharePoint site to enhance the tracking and management of withdrawn students as identified. The site includes dynamic lists that log students requiring a return of Title IV funds as they are identified. Each entry records the student’s date of determination and the corresponding 45 day return deadline. This centralized platform allows authorized users to easily view pending returns, associated deadlines, and the completion dates for each case. The system improves the accuracy of Title IV fund return tracking, enhances accountability, and fosters greater transparency and communication among university stakeholders. Key personnel and leadership from SASUB and the Office of Scholarships and Financial Aid have access to the SharePoint site and conduct regular reviews to ensure compliance and operational efficiency.
Assistance Listing Number, Federal Agency, and Program Name - U.S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Loan Program; ALN 84,063, Federal Pell Grant Program Federal Award Identification Number and Year - P268K240222 and P063P230222 Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - The University has 45 days from the date the University determines the student's withdrawal date to calculate a return to Title IV refund. Withdrawal dates are defined as the time when the student officially withdraws or expresses notification to withdraw or, if the student does not officially withdraw, the date that the University determines the student is no longer in attendance (34 CFR Section 668.173(b)). Condition - The University did not return Title IV funds within 45 days of the date of determination of withdrawal for four students. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 60 students selected for return of Title IV calculation testing, four returns were completed greater than 45 days from the date the student officially withdrew from the University. Cause and Effect Controls over the review of calculations performed were inadequate to ensure that all students' return of Title IV calculations were completed timely. As a result, the return of funds was not completed timely in some instances. Recommendation - The University should have a system in place to ensure that return of Title IV refunds are made within the federal requirement of 45 days from the date the University determines the students are no longer in attendance. Views of Responsible Officials and Corrective Action Plan - Beginning in the fall 2024 semester, Student Account Services and University Billing (SASUB) implemented a dedicated R2T4 SharePoint site to enhance the tracking and management of withdrawn students as identified. The site includes dynamic lists that log students requiring a return of Title IV funds as they are identified. Each entry records the student’s date of determination and the corresponding 45 day return deadline. This centralized platform allows authorized users to easily view pending returns, associated deadlines, and the completion dates for each case. The system improves the accuracy of Title IV fund return tracking, enhances accountability, and fosters greater transparency and communication among university stakeholders. Key personnel and leadership from SASUB and the Office of Scholarships and Financial Aid have access to the SharePoint site and conduct regular reviews to ensure compliance and operational efficiency.
Assistance Listing Number, Federal Agency, and Program Name - U.S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Loan Program; ALN 84,063, Federal Pell Grant Program Federal Award Identification Number and Year - P268K240222 and P063P230222 Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - The University has 45 days from the date the University determines the student's withdrawal date to calculate a return to Title IV refund. Withdrawal dates are defined as the time when the student officially withdraws or expresses notification to withdraw or, if the student does not officially withdraw, the date that the University determines the student is no longer in attendance (34 CFR Section 668.173(b)). Condition - The University did not return Title IV funds within 45 days of the date of determination of withdrawal for four students. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 60 students selected for return of Title IV calculation testing, four returns were completed greater than 45 days from the date the student officially withdrew from the University. Cause and Effect Controls over the review of calculations performed were inadequate to ensure that all students' return of Title IV calculations were completed timely. As a result, the return of funds was not completed timely in some instances. Recommendation - The University should have a system in place to ensure that return of Title IV refunds are made within the federal requirement of 45 days from the date the University determines the students are no longer in attendance. Views of Responsible Officials and Corrective Action Plan - Beginning in the fall 2024 semester, Student Account Services and University Billing (SASUB) implemented a dedicated R2T4 SharePoint site to enhance the tracking and management of withdrawn students as identified. The site includes dynamic lists that log students requiring a return of Title IV funds as they are identified. Each entry records the student’s date of determination and the corresponding 45 day return deadline. This centralized platform allows authorized users to easily view pending returns, associated deadlines, and the completion dates for each case. The system improves the accuracy of Title IV fund return tracking, enhances accountability, and fosters greater transparency and communication among university stakeholders. Key personnel and leadership from SASUB and the Office of Scholarships and Financial Aid have access to the SharePoint site and conduct regular reviews to ensure compliance and operational efficiency.
Assistance Listing Number, Federal Agency, and Program Name - U.S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Loan Program; ALN 84,063, Federal Pell Grant Program Federal Award Identification Number and Year - P268K240222 and P063P230222 Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - The University has 45 days from the date the University determines the student's withdrawal date to calculate a return to Title IV refund. Withdrawal dates are defined as the time when the student officially withdraws or expresses notification to withdraw or, if the student does not officially withdraw, the date that the University determines the student is no longer in attendance (34 CFR Section 668.173(b)). Condition - The University did not return Title IV funds within 45 days of the date of determination of withdrawal for four students. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 60 students selected for return of Title IV calculation testing, four returns were completed greater than 45 days from the date the student officially withdrew from the University. Cause and Effect Controls over the review of calculations performed were inadequate to ensure that all students' return of Title IV calculations were completed timely. As a result, the return of funds was not completed timely in some instances. Recommendation - The University should have a system in place to ensure that return of Title IV refunds are made within the federal requirement of 45 days from the date the University determines the students are no longer in attendance. Views of Responsible Officials and Corrective Action Plan - Beginning in the fall 2024 semester, Student Account Services and University Billing (SASUB) implemented a dedicated R2T4 SharePoint site to enhance the tracking and management of withdrawn students as identified. The site includes dynamic lists that log students requiring a return of Title IV funds as they are identified. Each entry records the student’s date of determination and the corresponding 45 day return deadline. This centralized platform allows authorized users to easily view pending returns, associated deadlines, and the completion dates for each case. The system improves the accuracy of Title IV fund return tracking, enhances accountability, and fosters greater transparency and communication among university stakeholders. Key personnel and leadership from SASUB and the Office of Scholarships and Financial Aid have access to the SharePoint site and conduct regular reviews to ensure compliance and operational efficiency.
Assistance Listing Number, Federal Agency, and Program Name - U.S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Loan Program; ALN 84,063, Federal Pell Grant Program Federal Award Identification Number and Year - P268K240222 and P063P230222 Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - The University has 45 days from the date the University determines the student's withdrawal date to calculate a return to Title IV refund. Withdrawal dates are defined as the time when the student officially withdraws or expresses notification to withdraw or, if the student does not officially withdraw, the date that the University determines the student is no longer in attendance (34 CFR Section 668.173(b)). Condition - The University did not return Title IV funds within 45 days of the date of determination of withdrawal for four students. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 60 students selected for return of Title IV calculation testing, four returns were completed greater than 45 days from the date the student officially withdrew from the University. Cause and Effect Controls over the review of calculations performed were inadequate to ensure that all students' return of Title IV calculations were completed timely. As a result, the return of funds was not completed timely in some instances. Recommendation - The University should have a system in place to ensure that return of Title IV refunds are made within the federal requirement of 45 days from the date the University determines the students are no longer in attendance. Views of Responsible Officials and Corrective Action Plan - Beginning in the fall 2024 semester, Student Account Services and University Billing (SASUB) implemented a dedicated R2T4 SharePoint site to enhance the tracking and management of withdrawn students as identified. The site includes dynamic lists that log students requiring a return of Title IV funds as they are identified. Each entry records the student’s date of determination and the corresponding 45 day return deadline. This centralized platform allows authorized users to easily view pending returns, associated deadlines, and the completion dates for each case. The system improves the accuracy of Title IV fund return tracking, enhances accountability, and fosters greater transparency and communication among university stakeholders. Key personnel and leadership from SASUB and the Office of Scholarships and Financial Aid have access to the SharePoint site and conduct regular reviews to ensure compliance and operational efficiency.
Assistance Listing Number, Federal Agency, and Program Name - U.S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Loan Program; ALN 84,063, Federal Pell Grant Program Federal Award Identification Number and Year - P268K240222 and P063P230222 Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - The University has 45 days from the date the University determines the student's withdrawal date to calculate a return to Title IV refund. Withdrawal dates are defined as the time when the student officially withdraws or expresses notification to withdraw or, if the student does not officially withdraw, the date that the University determines the student is no longer in attendance (34 CFR Section 668.173(b)). Condition - The University did not return Title IV funds within 45 days of the date of determination of withdrawal for four students. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 60 students selected for return of Title IV calculation testing, four returns were completed greater than 45 days from the date the student officially withdrew from the University. Cause and Effect Controls over the review of calculations performed were inadequate to ensure that all students' return of Title IV calculations were completed timely. As a result, the return of funds was not completed timely in some instances. Recommendation - The University should have a system in place to ensure that return of Title IV refunds are made within the federal requirement of 45 days from the date the University determines the students are no longer in attendance. Views of Responsible Officials and Corrective Action Plan - Beginning in the fall 2024 semester, Student Account Services and University Billing (SASUB) implemented a dedicated R2T4 SharePoint site to enhance the tracking and management of withdrawn students as identified. The site includes dynamic lists that log students requiring a return of Title IV funds as they are identified. Each entry records the student’s date of determination and the corresponding 45 day return deadline. This centralized platform allows authorized users to easily view pending returns, associated deadlines, and the completion dates for each case. The system improves the accuracy of Title IV fund return tracking, enhances accountability, and fosters greater transparency and communication among university stakeholders. Key personnel and leadership from SASUB and the Office of Scholarships and Financial Aid have access to the SharePoint site and conduct regular reviews to ensure compliance and operational efficiency.