Audit 344388

FY End
2024-08-31
Total Expended
$58.82M
Findings
16
Programs
9
Year: 2024 Accepted: 2025-02-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
525139 2024-001 Significant Deficiency Yes N
525140 2024-001 Significant Deficiency Yes N
525141 2024-001 Significant Deficiency Yes N
525142 2024-001 Significant Deficiency Yes N
525143 2024-002 Significant Deficiency - N
525144 2024-002 Significant Deficiency - N
525145 2024-002 Significant Deficiency - N
525146 2024-002 Significant Deficiency - N
1101581 2024-001 Significant Deficiency Yes N
1101582 2024-001 Significant Deficiency Yes N
1101583 2024-001 Significant Deficiency Yes N
1101584 2024-001 Significant Deficiency Yes N
1101585 2024-002 Significant Deficiency - N
1101586 2024-002 Significant Deficiency - N
1101587 2024-002 Significant Deficiency - N
1101588 2024-002 Significant Deficiency - N

Contacts

Name Title Type
K91FAN8WHBM9 Tom Arendt Auditee
5629023355 David Jacobson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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. Southern California University of Health Sciences has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance because they have no grants that charge an indirect cost rate. De Minimis Rate Used: N Rate Explanation: Southern California University of Health Sciences has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance because they have no grants that charge an indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Southern California University of Health Sciences under programs of the federal government for the year ended August 31, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Southern California University of Health Sciences, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Southern California University of Health Sciences.
Title: Student Financial Aid and Institutional Program Eligibility Metrics Accounting Policies: 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. Southern California University of Health Sciences has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance because they have no grants that charge an indirect cost rate. De Minimis Rate Used: N Rate Explanation: Southern California University of Health Sciences has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance because they have no grants that charge an indirect cost rate. The University is in compliance with the following institutional and program eligibility requirements under the Higher Education Act of 1965 and Federal regulations under 34 CFR 668.23: • Correspondence courses the institution offers under 34 CFR 600.7(b) and (g) • Regular students that enroll in correspondence courses under 34 CFR 600.7(b) and (g) • Institution’s regular students that are incarcerated under 34 CFR 600.7(c) and (g) • Completion rates for confined or incarcerated individuals enrolled in non-degree programs at nonprofit institutions under 34 CFR 600.7(c)(3)(ii) and (g) • Institution’s regular students that lack a high school diploma or its equivalent under 34 CFR 600.7(d) and (g) • Completion rates for short-term programs under 34 CFR 668.8(f) and (g) • Placement rates for short-term programs under https://www.ecfr.gov/current/title-34/subtitle-B/chapter-VI/part-668/subpart-A/section-668.8 34 CFR 668.8(e)(2)

Finding Details

Criteria or Specific Requirement: In accordance with 34 CFR 685.309(b) and the National Student Loan Data System (NSLDS) Enrollment Reporting Guide published by the Department of Education, schools must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. In addition, schools must report enrollment status changes within 30 days of becoming aware of the status change or in its next scheduled enrollment submission if the scheduled submission is within 60 days. Condition/Context: During our testing of 40 students, which is a statistically valid sample, we noted 3 instances where the student's enrollment status was not certified at least every 60 days, 2 instances where the published program length was improperly reported to the NSLDS system, 8 instances of late reporting of student status changes, 1 instance of the student record not being found in the NSLDS system, 13 instances where the effective date of a student status change was improperly reported at the campus-level record, 4 instances where the effective date of a student status change was improperly reported at the program-level record, 2 instances of improper student status reporting at the campus-level record, and 10 instances where the program begin date was not properly reported to the NSLDS system. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Inaccurate information is reflected on the NSLDS database. A student’s enrollment data protects the rights of borrowers by ensuring that loan interest subsidies are based on accurate enrollment data, ensures loan repayment dates are accurately based on the last data of attendance, allows in-school deferments to be automatically granted using NSLDS enrollment data, and provides vast amounts of critical data about the effectiveness of Title IV aid programs, including completion data. Repeat Finding: Yes, see finding 2023-001. Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Views of Responsible Officials: Please refer to the attached corrective action plan.
Criteria or Specific Requirement: In accordance with 34 CFR 685.309(b) and the National Student Loan Data System (NSLDS) Enrollment Reporting Guide published by the Department of Education, schools must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. In addition, schools must report enrollment status changes within 30 days of becoming aware of the status change or in its next scheduled enrollment submission if the scheduled submission is within 60 days. Condition/Context: During our testing of 40 students, which is a statistically valid sample, we noted 3 instances where the student's enrollment status was not certified at least every 60 days, 2 instances where the published program length was improperly reported to the NSLDS system, 8 instances of late reporting of student status changes, 1 instance of the student record not being found in the NSLDS system, 13 instances where the effective date of a student status change was improperly reported at the campus-level record, 4 instances where the effective date of a student status change was improperly reported at the program-level record, 2 instances of improper student status reporting at the campus-level record, and 10 instances where the program begin date was not properly reported to the NSLDS system. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Inaccurate information is reflected on the NSLDS database. A student’s enrollment data protects the rights of borrowers by ensuring that loan interest subsidies are based on accurate enrollment data, ensures loan repayment dates are accurately based on the last data of attendance, allows in-school deferments to be automatically granted using NSLDS enrollment data, and provides vast amounts of critical data about the effectiveness of Title IV aid programs, including completion data. Repeat Finding: Yes, see finding 2023-001. Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Views of Responsible Officials: Please refer to the attached corrective action plan.
Criteria or Specific Requirement: In accordance with 34 CFR 685.309(b) and the National Student Loan Data System (NSLDS) Enrollment Reporting Guide published by the Department of Education, schools must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. In addition, schools must report enrollment status changes within 30 days of becoming aware of the status change or in its next scheduled enrollment submission if the scheduled submission is within 60 days. Condition/Context: During our testing of 40 students, which is a statistically valid sample, we noted 3 instances where the student's enrollment status was not certified at least every 60 days, 2 instances where the published program length was improperly reported to the NSLDS system, 8 instances of late reporting of student status changes, 1 instance of the student record not being found in the NSLDS system, 13 instances where the effective date of a student status change was improperly reported at the campus-level record, 4 instances where the effective date of a student status change was improperly reported at the program-level record, 2 instances of improper student status reporting at the campus-level record, and 10 instances where the program begin date was not properly reported to the NSLDS system. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Inaccurate information is reflected on the NSLDS database. A student’s enrollment data protects the rights of borrowers by ensuring that loan interest subsidies are based on accurate enrollment data, ensures loan repayment dates are accurately based on the last data of attendance, allows in-school deferments to be automatically granted using NSLDS enrollment data, and provides vast amounts of critical data about the effectiveness of Title IV aid programs, including completion data. Repeat Finding: Yes, see finding 2023-001. Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Views of Responsible Officials: Please refer to the attached corrective action plan.
Criteria or Specific Requirement: In accordance with 34 CFR 685.309(b) and the National Student Loan Data System (NSLDS) Enrollment Reporting Guide published by the Department of Education, schools must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. In addition, schools must report enrollment status changes within 30 days of becoming aware of the status change or in its next scheduled enrollment submission if the scheduled submission is within 60 days. Condition/Context: During our testing of 40 students, which is a statistically valid sample, we noted 3 instances where the student's enrollment status was not certified at least every 60 days, 2 instances where the published program length was improperly reported to the NSLDS system, 8 instances of late reporting of student status changes, 1 instance of the student record not being found in the NSLDS system, 13 instances where the effective date of a student status change was improperly reported at the campus-level record, 4 instances where the effective date of a student status change was improperly reported at the program-level record, 2 instances of improper student status reporting at the campus-level record, and 10 instances where the program begin date was not properly reported to the NSLDS system. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Inaccurate information is reflected on the NSLDS database. A student’s enrollment data protects the rights of borrowers by ensuring that loan interest subsidies are based on accurate enrollment data, ensures loan repayment dates are accurately based on the last data of attendance, allows in-school deferments to be automatically granted using NSLDS enrollment data, and provides vast amounts of critical data about the effectiveness of Title IV aid programs, including completion data. Repeat Finding: Yes, see finding 2023-001. Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Views of Responsible Officials: Please refer to the attached corrective action plan.
Criteria or Specific Requirement: In accordance with 34 CFR 668.22(j)(1), an institution must return the amount of Title IV funds for which it is responsible to return as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition/Context: During our testing of 8 students, which is a statistically valid sample, we noted 3 instances where funds were not returned to the Department of Education within 45 days of the University determining the withdrawal. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Federal funds were not returned timely to the Department of Education as required by the regulations. Repeat Finding: No. Recommendation: We recommend the University review its procedures to ensure that Title IV funds required to be returned are done so within 45 days after the date of the institution's determination that the student withdrew. Views of Responsible Officials: Please refer to the attached corrective action plan.
Criteria or Specific Requirement: In accordance with 34 CFR 668.22(j)(1), an institution must return the amount of Title IV funds for which it is responsible to return as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition/Context: During our testing of 8 students, which is a statistically valid sample, we noted 3 instances where funds were not returned to the Department of Education within 45 days of the University determining the withdrawal. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Federal funds were not returned timely to the Department of Education as required by the regulations. Repeat Finding: No. Recommendation: We recommend the University review its procedures to ensure that Title IV funds required to be returned are done so within 45 days after the date of the institution's determination that the student withdrew. Views of Responsible Officials: Please refer to the attached corrective action plan.
Criteria or Specific Requirement: In accordance with 34 CFR 668.22(j)(1), an institution must return the amount of Title IV funds for which it is responsible to return as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition/Context: During our testing of 8 students, which is a statistically valid sample, we noted 3 instances where funds were not returned to the Department of Education within 45 days of the University determining the withdrawal. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Federal funds were not returned timely to the Department of Education as required by the regulations. Repeat Finding: No. Recommendation: We recommend the University review its procedures to ensure that Title IV funds required to be returned are done so within 45 days after the date of the institution's determination that the student withdrew. Views of Responsible Officials: Please refer to the attached corrective action plan.
Criteria or Specific Requirement: In accordance with 34 CFR 668.22(j)(1), an institution must return the amount of Title IV funds for which it is responsible to return as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition/Context: During our testing of 8 students, which is a statistically valid sample, we noted 3 instances where funds were not returned to the Department of Education within 45 days of the University determining the withdrawal. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Federal funds were not returned timely to the Department of Education as required by the regulations. Repeat Finding: No. Recommendation: We recommend the University review its procedures to ensure that Title IV funds required to be returned are done so within 45 days after the date of the institution's determination that the student withdrew. Views of Responsible Officials: Please refer to the attached corrective action plan.
Criteria or Specific Requirement: In accordance with 34 CFR 685.309(b) and the National Student Loan Data System (NSLDS) Enrollment Reporting Guide published by the Department of Education, schools must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. In addition, schools must report enrollment status changes within 30 days of becoming aware of the status change or in its next scheduled enrollment submission if the scheduled submission is within 60 days. Condition/Context: During our testing of 40 students, which is a statistically valid sample, we noted 3 instances where the student's enrollment status was not certified at least every 60 days, 2 instances where the published program length was improperly reported to the NSLDS system, 8 instances of late reporting of student status changes, 1 instance of the student record not being found in the NSLDS system, 13 instances where the effective date of a student status change was improperly reported at the campus-level record, 4 instances where the effective date of a student status change was improperly reported at the program-level record, 2 instances of improper student status reporting at the campus-level record, and 10 instances where the program begin date was not properly reported to the NSLDS system. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Inaccurate information is reflected on the NSLDS database. A student’s enrollment data protects the rights of borrowers by ensuring that loan interest subsidies are based on accurate enrollment data, ensures loan repayment dates are accurately based on the last data of attendance, allows in-school deferments to be automatically granted using NSLDS enrollment data, and provides vast amounts of critical data about the effectiveness of Title IV aid programs, including completion data. Repeat Finding: Yes, see finding 2023-001. Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Views of Responsible Officials: Please refer to the attached corrective action plan.
Criteria or Specific Requirement: In accordance with 34 CFR 685.309(b) and the National Student Loan Data System (NSLDS) Enrollment Reporting Guide published by the Department of Education, schools must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. In addition, schools must report enrollment status changes within 30 days of becoming aware of the status change or in its next scheduled enrollment submission if the scheduled submission is within 60 days. Condition/Context: During our testing of 40 students, which is a statistically valid sample, we noted 3 instances where the student's enrollment status was not certified at least every 60 days, 2 instances where the published program length was improperly reported to the NSLDS system, 8 instances of late reporting of student status changes, 1 instance of the student record not being found in the NSLDS system, 13 instances where the effective date of a student status change was improperly reported at the campus-level record, 4 instances where the effective date of a student status change was improperly reported at the program-level record, 2 instances of improper student status reporting at the campus-level record, and 10 instances where the program begin date was not properly reported to the NSLDS system. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Inaccurate information is reflected on the NSLDS database. A student’s enrollment data protects the rights of borrowers by ensuring that loan interest subsidies are based on accurate enrollment data, ensures loan repayment dates are accurately based on the last data of attendance, allows in-school deferments to be automatically granted using NSLDS enrollment data, and provides vast amounts of critical data about the effectiveness of Title IV aid programs, including completion data. Repeat Finding: Yes, see finding 2023-001. Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Views of Responsible Officials: Please refer to the attached corrective action plan.
Criteria or Specific Requirement: In accordance with 34 CFR 685.309(b) and the National Student Loan Data System (NSLDS) Enrollment Reporting Guide published by the Department of Education, schools must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. In addition, schools must report enrollment status changes within 30 days of becoming aware of the status change or in its next scheduled enrollment submission if the scheduled submission is within 60 days. Condition/Context: During our testing of 40 students, which is a statistically valid sample, we noted 3 instances where the student's enrollment status was not certified at least every 60 days, 2 instances where the published program length was improperly reported to the NSLDS system, 8 instances of late reporting of student status changes, 1 instance of the student record not being found in the NSLDS system, 13 instances where the effective date of a student status change was improperly reported at the campus-level record, 4 instances where the effective date of a student status change was improperly reported at the program-level record, 2 instances of improper student status reporting at the campus-level record, and 10 instances where the program begin date was not properly reported to the NSLDS system. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Inaccurate information is reflected on the NSLDS database. A student’s enrollment data protects the rights of borrowers by ensuring that loan interest subsidies are based on accurate enrollment data, ensures loan repayment dates are accurately based on the last data of attendance, allows in-school deferments to be automatically granted using NSLDS enrollment data, and provides vast amounts of critical data about the effectiveness of Title IV aid programs, including completion data. Repeat Finding: Yes, see finding 2023-001. Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Views of Responsible Officials: Please refer to the attached corrective action plan.
Criteria or Specific Requirement: In accordance with 34 CFR 685.309(b) and the National Student Loan Data System (NSLDS) Enrollment Reporting Guide published by the Department of Education, schools must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website. In addition, schools must report enrollment status changes within 30 days of becoming aware of the status change or in its next scheduled enrollment submission if the scheduled submission is within 60 days. Condition/Context: During our testing of 40 students, which is a statistically valid sample, we noted 3 instances where the student's enrollment status was not certified at least every 60 days, 2 instances where the published program length was improperly reported to the NSLDS system, 8 instances of late reporting of student status changes, 1 instance of the student record not being found in the NSLDS system, 13 instances where the effective date of a student status change was improperly reported at the campus-level record, 4 instances where the effective date of a student status change was improperly reported at the program-level record, 2 instances of improper student status reporting at the campus-level record, and 10 instances where the program begin date was not properly reported to the NSLDS system. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Inaccurate information is reflected on the NSLDS database. A student’s enrollment data protects the rights of borrowers by ensuring that loan interest subsidies are based on accurate enrollment data, ensures loan repayment dates are accurately based on the last data of attendance, allows in-school deferments to be automatically granted using NSLDS enrollment data, and provides vast amounts of critical data about the effectiveness of Title IV aid programs, including completion data. Repeat Finding: Yes, see finding 2023-001. Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Views of Responsible Officials: Please refer to the attached corrective action plan.
Criteria or Specific Requirement: In accordance with 34 CFR 668.22(j)(1), an institution must return the amount of Title IV funds for which it is responsible to return as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition/Context: During our testing of 8 students, which is a statistically valid sample, we noted 3 instances where funds were not returned to the Department of Education within 45 days of the University determining the withdrawal. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Federal funds were not returned timely to the Department of Education as required by the regulations. Repeat Finding: No. Recommendation: We recommend the University review its procedures to ensure that Title IV funds required to be returned are done so within 45 days after the date of the institution's determination that the student withdrew. Views of Responsible Officials: Please refer to the attached corrective action plan.
Criteria or Specific Requirement: In accordance with 34 CFR 668.22(j)(1), an institution must return the amount of Title IV funds for which it is responsible to return as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition/Context: During our testing of 8 students, which is a statistically valid sample, we noted 3 instances where funds were not returned to the Department of Education within 45 days of the University determining the withdrawal. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Federal funds were not returned timely to the Department of Education as required by the regulations. Repeat Finding: No. Recommendation: We recommend the University review its procedures to ensure that Title IV funds required to be returned are done so within 45 days after the date of the institution's determination that the student withdrew. Views of Responsible Officials: Please refer to the attached corrective action plan.
Criteria or Specific Requirement: In accordance with 34 CFR 668.22(j)(1), an institution must return the amount of Title IV funds for which it is responsible to return as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition/Context: During our testing of 8 students, which is a statistically valid sample, we noted 3 instances where funds were not returned to the Department of Education within 45 days of the University determining the withdrawal. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Federal funds were not returned timely to the Department of Education as required by the regulations. Repeat Finding: No. Recommendation: We recommend the University review its procedures to ensure that Title IV funds required to be returned are done so within 45 days after the date of the institution's determination that the student withdrew. Views of Responsible Officials: Please refer to the attached corrective action plan.
Criteria or Specific Requirement: In accordance with 34 CFR 668.22(j)(1), an institution must return the amount of Title IV funds for which it is responsible to return as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition/Context: During our testing of 8 students, which is a statistically valid sample, we noted 3 instances where funds were not returned to the Department of Education within 45 days of the University determining the withdrawal. Questioned Costs: None. Cause: The University's internal controls did not identify the errors for compliance with the criteria mentioned above. Effect: Federal funds were not returned timely to the Department of Education as required by the regulations. Repeat Finding: No. Recommendation: We recommend the University review its procedures to ensure that Title IV funds required to be returned are done so within 45 days after the date of the institution's determination that the student withdrew. Views of Responsible Officials: Please refer to the attached corrective action plan.