Audit 344249

FY End
2024-06-30
Total Expended
$114.56M
Findings
8
Programs
55
Organization: Eastern Michigan University (MI)
Year: 2024 Accepted: 2025-02-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
524886 2024-001 Significant Deficiency - N
524887 2024-001 Significant Deficiency - N
524888 2024-002 Significant Deficiency - N
524889 2024-002 Significant Deficiency - N
1101328 2024-001 Significant Deficiency - N
1101329 2024-001 Significant Deficiency - N
1101330 2024-002 Significant Deficiency - N
1101331 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $78.89M Yes 2
84.063 Federal Pell Grant Program $21.33M Yes 2
84.007 Federal Supplemental Educational Opportunity Grants $1.03M Yes 0
84.038 Federal Perkins Loan Program_federal Capital Contributions $984,031 Yes 0
84.033 Federal Work-Study Program $903,759 Yes 0
84.206 Javits Gifted and Talented Students Education $612,212 - 0
93.732 Mental and Behavioral Health Education and Training Grants $523,801 - 0
84.047 Trio Upward Bound $467,868 - 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges $360,725 - 0
84.217 Trio McNair Post-Baccalaureate Achievement $297,530 - 0
93.173 Research Related to Deafness and Communication Disorders $293,182 - 0
59.037 Small Business Development Centers $263,964 - 0
84.042 Trio Student Support Services $177,914 - 0
93.855 Allergy and Infectious Diseases Research $160,445 - 0
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $135,239 - 0
93.307 Minority Health and Health Disparities Research $132,623 - 0
16.753 Congressionally Recommended Awards $120,559 - 0
84.305 Education Research, Development and Dissemination $107,503 - 0
84.215 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $97,621 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $96,152 - 0
94.006 Americorps State and National 94.006 $95,160 - 0
47.074 Biological Sciences $76,201 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $67,650 Yes 0
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $55,913 - 0
93.575 Child Care and Development Block Grant $49,540 - 0
84.018 Overseas Programs Special Bilateral Projects $46,115 - 0
47.050 Geosciences $44,661 - 0
47.049 Mathematical and Physical Sciences $42,366 - 0
11.008 Noaa Mission-Related Education Awards $39,982 - 0
93.859 Biomedical Research and Research Training $33,747 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $27,696 - 0
84.048 Career and Technical Education -- Basic Grants to States $25,810 - 0
45.310 Grants to States $24,065 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $20,787 - 0
93.991 Preventive Health and Health Services Block Grant $19,629 - 0
47.075 Social, Behavioral, and Economic Sciences $19,564 - 0
93.264 Nurse Faculty Loan Program (nflp) $19,181 Yes 0
81.049 Office of Science Financial Assistance Program $18,277 - 0
47.076 Stem Education (formerly Education and Human Resources) $16,000 - 0
93.866 Aging Research $14,726 - 0
12.905 Cybersecurity Core Curriculum $12,654 - 0
11.429 Marine Sanctuary Program $12,115 - 0
45.025 Promotion of the Arts Partnership Agreements $9,738 - 0
93.137 Community Programs to Improve Minority Health $9,431 - 0
10.558 Child and Adult Care Food Program $8,732 - 0
84.374 Teacher and School Leader Incentive Grants (formerly the Teacher Incentive Fund) $8,626 - 0
84.287 Twenty-First Century Community Learning Centers $7,604 - 0
93.865 Child Health and Human Development Extramural Research $7,553 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $7,244 - 0
84.015 National Resource Centers Program for Foreign Language and Area Studies Or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program $6,087 - 0
45.163 Promotion of the Humanities Professional Development $4,529 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $3,800 - 0
43.001 Science $1,649 - 0
43.008 Office of Stem Engagement (ostem) $24 - 0
47.070 Computer and Information Science and Engineering $2 - 0

Contacts

Name Title Type
STFNT4KCCDU3 Joel Clendenin Auditee
7344876679 Ashley Schade Auditor
No contacts on file

Notes to SEFA

Title: Loans Balances Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Eastern 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 the 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. 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. During the fiscal year ended June 30, 2024, the University issued new loans to students under the William D. Ford Federal Direct Loan Program (FDLP). The loan program includes subsidized and unsubsidized Stafford Loans and Parent Loans for Undergraduate Students (PLUS) for graduate and professional students. The value of loans issued for the FDLP is based on disbursed amounts. The undergraduate PLUS loans are applied first to students' tuition and fees, and any remaining balance is disbursed directly to the parents or, with the parents' permission, to the student. In addition, the University participates in the Federal Perkins Loan Program through the Department of Education and the Nurse Faculty Loan Program through the Department of Health and Human Services. These loan programs are directly administered by the University and are considered revolving loan programs where collections received on past loans, including interest, and new funds received from federal agencies are loaned out to current students. For both of theses programs, the beginning of year balance and loans made during the year are disclosed in the schedule of expenditures of federal awards. The balances of loans outstanding for the Federal Perkins Loan Program as of June 30, 2024 amounts to $583,287. The balance of loans outstanding for the Nurse Faculty Loan Program (non ARRA) and the Nurse Faculty Loan Program (ARRA) was $309,526 and $19,270, respectively, as of June 30, 2024.

Finding Details

Assistance Listing Number, Federal Agency, and Program Name - Student Financial Aid Cluster (Federal Pell Grant Program - 84.063, Federal Direct Student Loans - 84.268) Federal Award Identification Number and Year - P063P191630, P268K211630, 2024 Pass through Entity - N/A Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - Under the Direct Loan programs (Direct Loan, 34 CFR Section 685.309) and Federal Pell (Pell, 34 CFR Section 690.83(b)(2)) Condition - Of the 40 students selected for enrollment reporting testing, 5 students did not have their status updated appropriately. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 40 students selected for status change testing, 5 of these students did not have their status continuously reported as withdrawn until their status changed. The students identified were previously reported correctly, within the required time frame. However, a subsequent enrollment roster was erroneously submitted to the National Loan Clearinghouse after the semester had officially ended, causing the enrollment status of these students to revert to their original status prior to the unofficial withdrawal. Cause and Effect - A control was lacking to ensure student status changes remained at the appropriate status throughout the semester. Recommendation - The University should establish a control to ensure students who withdrew from classes remain reported as withdrawn in the monthly roster files until their status changes. Views of Responsible Officials and Corrective Action Plan - Management agrees with this finding. The office of financial aid has implemented a process to communicate and confirm with the office responsible for enrollment reporting to verify that enrollment rosters will not be/have not been sent after a semester has officially ended.
Assistance Listing Number, Federal Agency, and Program Name - Student Financial Aid Cluster (Federal Pell Grant Program - 84.063, Federal Direct Student Loans - 84.268) Federal Award Identification Number and Year - P063P191630, P268K211630, 2024 Pass through Entity - N/A Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - Under the Direct Loan programs (Direct Loan, 34 CFR Section 685.309) and Federal Pell (Pell, 34 CFR Section 690.83(b)(2)) Condition - Of the 40 students selected for enrollment reporting testing, 5 students did not have their status updated appropriately. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 40 students selected for status change testing, 5 of these students did not have their status continuously reported as withdrawn until their status changed. The students identified were previously reported correctly, within the required time frame. However, a subsequent enrollment roster was erroneously submitted to the National Loan Clearinghouse after the semester had officially ended, causing the enrollment status of these students to revert to their original status prior to the unofficial withdrawal. Cause and Effect - A control was lacking to ensure student status changes remained at the appropriate status throughout the semester. Recommendation - The University should establish a control to ensure students who withdrew from classes remain reported as withdrawn in the monthly roster files until their status changes. Views of Responsible Officials and Corrective Action Plan - Management agrees with this finding. The office of financial aid has implemented a process to communicate and confirm with the office responsible for enrollment reporting to verify that enrollment rosters will not be/have not been sent after a semester has officially ended.
Assistance Listing Number, Federal Agency, and Program Name - Student Financial Aid Cluster (Federal Pell Grant Program - 84.063, Federal Direct Student Loans - 84.268) Federal Award Identification Number and Year - P063P191630, P268K211630, 2024 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs, and no additional disbursements may be made to the student for the payment period or period of enrollment. Condition - Of the 40 students selected for Return of Title IV (R2T4) testing, 1 student did not have the appropriate amount returned to the federal agency. Questioned Costs - The University returned $887 less than the University's calculation and the required return to the federal agency. Identification of How Questioned Costs Were Computed - The questioned costs were computed as the difference between the calculated return amount and the amount returned by the University. Context - Of the 40 students selected for R2T4 testing, 1 student had the appropriate amount of return calculated correctly, but the appropriate amount was not returned to the federal agency. Upon discovery, the office of financial aid reviewed all required returns completed in the year. The returned amount for the remaining students in the semester matched the University's calculated return. Cause and Effect - A control was lacking to ensure R2T4 amounts returned match the amount calculated. Recommendation - The University should establish a control to review the amounts calculated compared to the amounts returned to the federal agency. Views of Responsible Officials and Planned Corrective Actions - Management agrees with this finding. To prevent human error from occurring in the future, the office of financial aid has immediately implemented the following process: When a recipient of Title IV grant or loan assistance withdraws from Eastern Michigan University and a Return of Title IV calculation is performed, a senior financial aid advisor or member of the financial aid management staff will review all required returns completed to ensure accuracy. This review will occur on a weekly basis.
Assistance Listing Number, Federal Agency, and Program Name - Student Financial Aid Cluster (Federal Pell Grant Program - 84.063, Federal Direct Student Loans - 84.268) Federal Award Identification Number and Year - P063P191630, P268K211630, 2024 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs, and no additional disbursements may be made to the student for the payment period or period of enrollment. Condition - Of the 40 students selected for Return of Title IV (R2T4) testing, 1 student did not have the appropriate amount returned to the federal agency. Questioned Costs - The University returned $887 less than the University's calculation and the required return to the federal agency. Identification of How Questioned Costs Were Computed - The questioned costs were computed as the difference between the calculated return amount and the amount returned by the University. Context - Of the 40 students selected for R2T4 testing, 1 student had the appropriate amount of return calculated correctly, but the appropriate amount was not returned to the federal agency. Upon discovery, the office of financial aid reviewed all required returns completed in the year. The returned amount for the remaining students in the semester matched the University's calculated return. Cause and Effect - A control was lacking to ensure R2T4 amounts returned match the amount calculated. Recommendation - The University should establish a control to review the amounts calculated compared to the amounts returned to the federal agency. Views of Responsible Officials and Planned Corrective Actions - Management agrees with this finding. To prevent human error from occurring in the future, the office of financial aid has immediately implemented the following process: When a recipient of Title IV grant or loan assistance withdraws from Eastern Michigan University and a Return of Title IV calculation is performed, a senior financial aid advisor or member of the financial aid management staff will review all required returns completed to ensure accuracy. This review will occur on a weekly basis.
Assistance Listing Number, Federal Agency, and Program Name - Student Financial Aid Cluster (Federal Pell Grant Program - 84.063, Federal Direct Student Loans - 84.268) Federal Award Identification Number and Year - P063P191630, P268K211630, 2024 Pass through Entity - N/A Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - Under the Direct Loan programs (Direct Loan, 34 CFR Section 685.309) and Federal Pell (Pell, 34 CFR Section 690.83(b)(2)) Condition - Of the 40 students selected for enrollment reporting testing, 5 students did not have their status updated appropriately. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 40 students selected for status change testing, 5 of these students did not have their status continuously reported as withdrawn until their status changed. The students identified were previously reported correctly, within the required time frame. However, a subsequent enrollment roster was erroneously submitted to the National Loan Clearinghouse after the semester had officially ended, causing the enrollment status of these students to revert to their original status prior to the unofficial withdrawal. Cause and Effect - A control was lacking to ensure student status changes remained at the appropriate status throughout the semester. Recommendation - The University should establish a control to ensure students who withdrew from classes remain reported as withdrawn in the monthly roster files until their status changes. Views of Responsible Officials and Corrective Action Plan - Management agrees with this finding. The office of financial aid has implemented a process to communicate and confirm with the office responsible for enrollment reporting to verify that enrollment rosters will not be/have not been sent after a semester has officially ended.
Assistance Listing Number, Federal Agency, and Program Name - Student Financial Aid Cluster (Federal Pell Grant Program - 84.063, Federal Direct Student Loans - 84.268) Federal Award Identification Number and Year - P063P191630, P268K211630, 2024 Pass through Entity - N/A Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - Under the Direct Loan programs (Direct Loan, 34 CFR Section 685.309) and Federal Pell (Pell, 34 CFR Section 690.83(b)(2)) Condition - Of the 40 students selected for enrollment reporting testing, 5 students did not have their status updated appropriately. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 40 students selected for status change testing, 5 of these students did not have their status continuously reported as withdrawn until their status changed. The students identified were previously reported correctly, within the required time frame. However, a subsequent enrollment roster was erroneously submitted to the National Loan Clearinghouse after the semester had officially ended, causing the enrollment status of these students to revert to their original status prior to the unofficial withdrawal. Cause and Effect - A control was lacking to ensure student status changes remained at the appropriate status throughout the semester. Recommendation - The University should establish a control to ensure students who withdrew from classes remain reported as withdrawn in the monthly roster files until their status changes. Views of Responsible Officials and Corrective Action Plan - Management agrees with this finding. The office of financial aid has implemented a process to communicate and confirm with the office responsible for enrollment reporting to verify that enrollment rosters will not be/have not been sent after a semester has officially ended.
Assistance Listing Number, Federal Agency, and Program Name - Student Financial Aid Cluster (Federal Pell Grant Program - 84.063, Federal Direct Student Loans - 84.268) Federal Award Identification Number and Year - P063P191630, P268K211630, 2024 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs, and no additional disbursements may be made to the student for the payment period or period of enrollment. Condition - Of the 40 students selected for Return of Title IV (R2T4) testing, 1 student did not have the appropriate amount returned to the federal agency. Questioned Costs - The University returned $887 less than the University's calculation and the required return to the federal agency. Identification of How Questioned Costs Were Computed - The questioned costs were computed as the difference between the calculated return amount and the amount returned by the University. Context - Of the 40 students selected for R2T4 testing, 1 student had the appropriate amount of return calculated correctly, but the appropriate amount was not returned to the federal agency. Upon discovery, the office of financial aid reviewed all required returns completed in the year. The returned amount for the remaining students in the semester matched the University's calculated return. Cause and Effect - A control was lacking to ensure R2T4 amounts returned match the amount calculated. Recommendation - The University should establish a control to review the amounts calculated compared to the amounts returned to the federal agency. Views of Responsible Officials and Planned Corrective Actions - Management agrees with this finding. To prevent human error from occurring in the future, the office of financial aid has immediately implemented the following process: When a recipient of Title IV grant or loan assistance withdraws from Eastern Michigan University and a Return of Title IV calculation is performed, a senior financial aid advisor or member of the financial aid management staff will review all required returns completed to ensure accuracy. This review will occur on a weekly basis.
Assistance Listing Number, Federal Agency, and Program Name - Student Financial Aid Cluster (Federal Pell Grant Program - 84.063, Federal Direct Student Loans - 84.268) Federal Award Identification Number and Year - P063P191630, P268K211630, 2024 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student’s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution’s determination that the student withdrew, the difference must be returned to the Title IV programs, and no additional disbursements may be made to the student for the payment period or period of enrollment. Condition - Of the 40 students selected for Return of Title IV (R2T4) testing, 1 student did not have the appropriate amount returned to the federal agency. Questioned Costs - The University returned $887 less than the University's calculation and the required return to the federal agency. Identification of How Questioned Costs Were Computed - The questioned costs were computed as the difference between the calculated return amount and the amount returned by the University. Context - Of the 40 students selected for R2T4 testing, 1 student had the appropriate amount of return calculated correctly, but the appropriate amount was not returned to the federal agency. Upon discovery, the office of financial aid reviewed all required returns completed in the year. The returned amount for the remaining students in the semester matched the University's calculated return. Cause and Effect - A control was lacking to ensure R2T4 amounts returned match the amount calculated. Recommendation - The University should establish a control to review the amounts calculated compared to the amounts returned to the federal agency. Views of Responsible Officials and Planned Corrective Actions - Management agrees with this finding. To prevent human error from occurring in the future, the office of financial aid has immediately implemented the following process: When a recipient of Title IV grant or loan assistance withdraws from Eastern Michigan University and a Return of Title IV calculation is performed, a senior financial aid advisor or member of the financial aid management staff will review all required returns completed to ensure accuracy. This review will occur on a weekly basis.