Audit 348680

FY End
2024-06-30
Total Expended
$23.41M
Findings
8
Programs
10
Organization: Delaware Valley University (PA)
Year: 2024 Accepted: 2025-03-26
Auditor: Bdo USA PC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
537465 2024-001 - - C
537466 2024-001 - - C
537467 2024-002 Significant Deficiency Yes N
537468 2024-002 Significant Deficiency Yes N
1113907 2024-001 - - C
1113908 2024-001 - - C
1113909 2024-002 Significant Deficiency Yes N
1113910 2024-002 Significant Deficiency Yes N

Contacts

Name Title Type
P6SJUK2WBLK1 Jane Wang Auditee
2154892551 La Shaun King Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedule includes the federal grant transactions of the University recorded 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. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (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 (“Uniform Guidance”) for the year ended June 30, 2024. The Schedule presents only a selected portion of the activities of the Delaware Valley University (the “University”). It is not intended to and does not present either the financial position, changes in activities, or cash flows of the University. In certain programs, the expenditures reported in the financial statements may differ from the expenditures reported in the Schedule due to program expenditures exceeding grant or contract budget limitations which are not reported as expenditures in the schedule of expenditures of federal awards. All of the University’s federal awards were in the form of cash assistance for the year ended June 30, 2024.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying Schedule includes the federal grant transactions of the University recorded 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. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance. The accompanying Schedule includes the federal grant transactions of the University recorded 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.
Title: Perkins Loan Program Accounting Policies: The accompanying Schedule includes the federal grant transactions of the University recorded 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. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance. The University liquidated its Federal Perkins Revolving Loan Fund at the direction of the Department of Education during the fiscal year ended June 30, 2024. The University had no loan balances outstanding under the Federal Perkins Loan Program (ALN 84.038) at June 30, 2024.
Title: Indirect Cost Rate Accounting Policies: The accompanying Schedule includes the federal grant transactions of the University recorded 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. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance. The University has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance.
Title: Contingency Accounting Policies: The accompanying Schedule includes the federal grant transactions of the University recorded 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. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance. The grant revenue amounts received are subject to audit and adjustment. If any expenditures are disallowed by the grantor agencies as a result of such an audit, any claim for reimbursement to the grantor agencies would become a liability of the University. In the opinion of management, and with the exception of certain findings presented in the accompanying schedule of findings and questioned costs, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal and state laws and regulations.
Title: Subequent Events Accounting Policies: The accompanying Schedule includes the federal grant transactions of the University recorded 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. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance. On March 20, 2025, the Trump Administration issued Executive Order “Improving Education Outcomes by Empowering Parents, States, and Communities” ordering the Secretary of Education to facilitate the closure of the Department of Education to the extent appropriate and permitted by law. It is unclear and not possible to reasonably estimate the full impact, if any, of this order on the University and its financial condition, liquidity, and future results of operations. As of the date of these financial statements, the University has not seen a material negative impact to its operations. The University continues to monitor the impact of the executive order as well as other events as a part of its standard monitoring of access to Title IV and other federal funding.

Finding Details

Federal Program: Student Financial Assistance Cluster (ALN: 84.007, 84.033) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): C. Cash Management - An institution submits a drawdown request for funds utilizing ED’s electronic grants management system, known as G5, that may not exceed the amount of fundsneeded to make immediate disbursements to eligible students and parents. If the request is accepted, ED initiates an electronic funds transfer to the institution’s account. The institution must then disburse the requested funds no later than three business days following receipt of those funds from ED. For institutions on the Advance Payment Method, any amount of Title IV funds not disbursed to recipients by the end of the third business day is considered excess cash. ED allows an institution to retain, for up to seven days, excess cash that does not exceed one percent of the total amount of funds drawn by the institution in the prior award year. The institution must return to ED any excess cash over the tolerable amount (one percent) and any amount remaining after the tolerance period (seven days). Questioned costs would be those in excess of the one percent threshold. Condition: The University retained excess cash for a period greater than the tolerance period three times during the year. Cause: Insufficient administrative oversight with respect to cash management compliance requirements. Effect or Potential Effect: The University is not in compliance with cash management compliance requirements. Questioned Costs: None. Context: Three instances during the year where excess cash was retained longer than the tolerance period. Identification as a Repeat Finding: There was not a similar finding identified in the prior year. Recommendation: We recommend that the University properly follow its policies and procedures over the applicable compliance requirements of cash management to ensure that excess cash is returned timely. Views of Responsible Officials and Planned Corrective Actions: To prevent similar occurrences in the future, we will transition from monthly program reconciliations to weekly FSEOG reconciliations and bi-weekly Federal Work Study reconciliations, which will allow for more effective monitoring of award reversals or negative adjustments. Upon completion of these reconciliations, any excess cash identified will be promptly returned via G-5. Additionally, we will explore the feasibility of automating the notification process for negative adjustments posted in the ERP system, ensuring that we can capture excess cash in a more timely manner.
Federal Program: Student Financial Assistance Cluster (ALN: 84.007, 84.033) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): C. Cash Management - An institution submits a drawdown request for funds utilizing ED’s electronic grants management system, known as G5, that may not exceed the amount of fundsneeded to make immediate disbursements to eligible students and parents. If the request is accepted, ED initiates an electronic funds transfer to the institution’s account. The institution must then disburse the requested funds no later than three business days following receipt of those funds from ED. For institutions on the Advance Payment Method, any amount of Title IV funds not disbursed to recipients by the end of the third business day is considered excess cash. ED allows an institution to retain, for up to seven days, excess cash that does not exceed one percent of the total amount of funds drawn by the institution in the prior award year. The institution must return to ED any excess cash over the tolerable amount (one percent) and any amount remaining after the tolerance period (seven days). Questioned costs would be those in excess of the one percent threshold. Condition: The University retained excess cash for a period greater than the tolerance period three times during the year. Cause: Insufficient administrative oversight with respect to cash management compliance requirements. Effect or Potential Effect: The University is not in compliance with cash management compliance requirements. Questioned Costs: None. Context: Three instances during the year where excess cash was retained longer than the tolerance period. Identification as a Repeat Finding: There was not a similar finding identified in the prior year. Recommendation: We recommend that the University properly follow its policies and procedures over the applicable compliance requirements of cash management to ensure that excess cash is returned timely. Views of Responsible Officials and Planned Corrective Actions: To prevent similar occurrences in the future, we will transition from monthly program reconciliations to weekly FSEOG reconciliations and bi-weekly Federal Work Study reconciliations, which will allow for more effective monitoring of award reversals or negative adjustments. Upon completion of these reconciliations, any excess cash identified will be promptly returned via G-5. Additionally, we will explore the feasibility of automating the notification process for negative adjustments posted in the ERP system, ensuring that we can capture excess cash in a more timely manner.
Federal Program: Student Financial Assistance Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): N. Enrollment Reporting - The University is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or drop to less than half-time status during the fiscal year within 60 days of the date the University becomes aware of the change in enrollment status. Additionally, institutions are responsible for timely reporting, whether they report directly or via a thirdparty servicer. As with any school/servicer arrangement for the administration of the Title IV programs, if the school uses a third party to meet the NSLDS enrollment reporting requirements it is the school that must ensure that enrollment information is submitted timely, accurately, and completely. Condition: For 2 of 40 students sampled whose status changed during the fiscal year, the University failed to report an accurate enrollment status. For 5 of 40 students sampled whose status changed during the fiscal year, the University failed to report the enrollment status within the required timeframe. Cause: Insufficient administrative oversight with respect to enrollment reporting compliance requirements. Effect or Potential Effect: The University is not in compliance with enrollment reporting compliance requirements. Questioned Costs: None. Context: The University did not submit an accurate or timely status change notification to the NSLDS website for certain students who graduated, withdrew or had a change in their enrollment status (full time, half time or less than half time) during the year. Identification as a Repeat Finding: This is a repeat finding from prior year. This was reported as Finding 2023-004 in the prior year schedule of findings and questioned costs. Recommendation: We recommend that the University properly follow its policies and procedures over the applicable compliance requirements of the enrollment reporting to ensure that all status changes are submitted to the NSLDS website accurately and within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: The University has implemented several corrective actions to address this finding. We have created a comprehensive process document to ensure accurate reporting of student enrollment changes. This document outlines each step of the reporting process in detail, providing clear guidelines and procedures for staff to follow for each type of enrollment report that is required. This document will also outline a procedure for conducting reviews of student status changes to ensure they align with our reported data. These reviews will involve crosschecking the information in our reporting system with data generated by our student information system’s delivered enrollment reporting process to identify discrepancies prior to submitting the report. Additionally, we are seeking training and outside consultation on how to better utilize our student information system more effectively. We will engage with consultants to improve our student information system’s delivered student withdrawal and enrollment reporting processes. By utilizing our student information system’s delivered processes more effectively, we will reduce future enrollment reporting errors.
Federal Program: Student Financial Assistance Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): N. Enrollment Reporting - The University is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or drop to less than half-time status during the fiscal year within 60 days of the date the University becomes aware of the change in enrollment status. Additionally, institutions are responsible for timely reporting, whether they report directly or via a thirdparty servicer. As with any school/servicer arrangement for the administration of the Title IV programs, if the school uses a third party to meet the NSLDS enrollment reporting requirements it is the school that must ensure that enrollment information is submitted timely, accurately, and completely. Condition: For 2 of 40 students sampled whose status changed during the fiscal year, the University failed to report an accurate enrollment status. For 5 of 40 students sampled whose status changed during the fiscal year, the University failed to report the enrollment status within the required timeframe. Cause: Insufficient administrative oversight with respect to enrollment reporting compliance requirements. Effect or Potential Effect: The University is not in compliance with enrollment reporting compliance requirements. Questioned Costs: None. Context: The University did not submit an accurate or timely status change notification to the NSLDS website for certain students who graduated, withdrew or had a change in their enrollment status (full time, half time or less than half time) during the year. Identification as a Repeat Finding: This is a repeat finding from prior year. This was reported as Finding 2023-004 in the prior year schedule of findings and questioned costs. Recommendation: We recommend that the University properly follow its policies and procedures over the applicable compliance requirements of the enrollment reporting to ensure that all status changes are submitted to the NSLDS website accurately and within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: The University has implemented several corrective actions to address this finding. We have created a comprehensive process document to ensure accurate reporting of student enrollment changes. This document outlines each step of the reporting process in detail, providing clear guidelines and procedures for staff to follow for each type of enrollment report that is required. This document will also outline a procedure for conducting reviews of student status changes to ensure they align with our reported data. These reviews will involve crosschecking the information in our reporting system with data generated by our student information system’s delivered enrollment reporting process to identify discrepancies prior to submitting the report. Additionally, we are seeking training and outside consultation on how to better utilize our student information system more effectively. We will engage with consultants to improve our student information system’s delivered student withdrawal and enrollment reporting processes. By utilizing our student information system’s delivered processes more effectively, we will reduce future enrollment reporting errors.
Federal Program: Student Financial Assistance Cluster (ALN: 84.007, 84.033) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): C. Cash Management - An institution submits a drawdown request for funds utilizing ED’s electronic grants management system, known as G5, that may not exceed the amount of fundsneeded to make immediate disbursements to eligible students and parents. If the request is accepted, ED initiates an electronic funds transfer to the institution’s account. The institution must then disburse the requested funds no later than three business days following receipt of those funds from ED. For institutions on the Advance Payment Method, any amount of Title IV funds not disbursed to recipients by the end of the third business day is considered excess cash. ED allows an institution to retain, for up to seven days, excess cash that does not exceed one percent of the total amount of funds drawn by the institution in the prior award year. The institution must return to ED any excess cash over the tolerable amount (one percent) and any amount remaining after the tolerance period (seven days). Questioned costs would be those in excess of the one percent threshold. Condition: The University retained excess cash for a period greater than the tolerance period three times during the year. Cause: Insufficient administrative oversight with respect to cash management compliance requirements. Effect or Potential Effect: The University is not in compliance with cash management compliance requirements. Questioned Costs: None. Context: Three instances during the year where excess cash was retained longer than the tolerance period. Identification as a Repeat Finding: There was not a similar finding identified in the prior year. Recommendation: We recommend that the University properly follow its policies and procedures over the applicable compliance requirements of cash management to ensure that excess cash is returned timely. Views of Responsible Officials and Planned Corrective Actions: To prevent similar occurrences in the future, we will transition from monthly program reconciliations to weekly FSEOG reconciliations and bi-weekly Federal Work Study reconciliations, which will allow for more effective monitoring of award reversals or negative adjustments. Upon completion of these reconciliations, any excess cash identified will be promptly returned via G-5. Additionally, we will explore the feasibility of automating the notification process for negative adjustments posted in the ERP system, ensuring that we can capture excess cash in a more timely manner.
Federal Program: Student Financial Assistance Cluster (ALN: 84.007, 84.033) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): C. Cash Management - An institution submits a drawdown request for funds utilizing ED’s electronic grants management system, known as G5, that may not exceed the amount of fundsneeded to make immediate disbursements to eligible students and parents. If the request is accepted, ED initiates an electronic funds transfer to the institution’s account. The institution must then disburse the requested funds no later than three business days following receipt of those funds from ED. For institutions on the Advance Payment Method, any amount of Title IV funds not disbursed to recipients by the end of the third business day is considered excess cash. ED allows an institution to retain, for up to seven days, excess cash that does not exceed one percent of the total amount of funds drawn by the institution in the prior award year. The institution must return to ED any excess cash over the tolerable amount (one percent) and any amount remaining after the tolerance period (seven days). Questioned costs would be those in excess of the one percent threshold. Condition: The University retained excess cash for a period greater than the tolerance period three times during the year. Cause: Insufficient administrative oversight with respect to cash management compliance requirements. Effect or Potential Effect: The University is not in compliance with cash management compliance requirements. Questioned Costs: None. Context: Three instances during the year where excess cash was retained longer than the tolerance period. Identification as a Repeat Finding: There was not a similar finding identified in the prior year. Recommendation: We recommend that the University properly follow its policies and procedures over the applicable compliance requirements of cash management to ensure that excess cash is returned timely. Views of Responsible Officials and Planned Corrective Actions: To prevent similar occurrences in the future, we will transition from monthly program reconciliations to weekly FSEOG reconciliations and bi-weekly Federal Work Study reconciliations, which will allow for more effective monitoring of award reversals or negative adjustments. Upon completion of these reconciliations, any excess cash identified will be promptly returned via G-5. Additionally, we will explore the feasibility of automating the notification process for negative adjustments posted in the ERP system, ensuring that we can capture excess cash in a more timely manner.
Federal Program: Student Financial Assistance Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): N. Enrollment Reporting - The University is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or drop to less than half-time status during the fiscal year within 60 days of the date the University becomes aware of the change in enrollment status. Additionally, institutions are responsible for timely reporting, whether they report directly or via a thirdparty servicer. As with any school/servicer arrangement for the administration of the Title IV programs, if the school uses a third party to meet the NSLDS enrollment reporting requirements it is the school that must ensure that enrollment information is submitted timely, accurately, and completely. Condition: For 2 of 40 students sampled whose status changed during the fiscal year, the University failed to report an accurate enrollment status. For 5 of 40 students sampled whose status changed during the fiscal year, the University failed to report the enrollment status within the required timeframe. Cause: Insufficient administrative oversight with respect to enrollment reporting compliance requirements. Effect or Potential Effect: The University is not in compliance with enrollment reporting compliance requirements. Questioned Costs: None. Context: The University did not submit an accurate or timely status change notification to the NSLDS website for certain students who graduated, withdrew or had a change in their enrollment status (full time, half time or less than half time) during the year. Identification as a Repeat Finding: This is a repeat finding from prior year. This was reported as Finding 2023-004 in the prior year schedule of findings and questioned costs. Recommendation: We recommend that the University properly follow its policies and procedures over the applicable compliance requirements of the enrollment reporting to ensure that all status changes are submitted to the NSLDS website accurately and within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: The University has implemented several corrective actions to address this finding. We have created a comprehensive process document to ensure accurate reporting of student enrollment changes. This document outlines each step of the reporting process in detail, providing clear guidelines and procedures for staff to follow for each type of enrollment report that is required. This document will also outline a procedure for conducting reviews of student status changes to ensure they align with our reported data. These reviews will involve crosschecking the information in our reporting system with data generated by our student information system’s delivered enrollment reporting process to identify discrepancies prior to submitting the report. Additionally, we are seeking training and outside consultation on how to better utilize our student information system more effectively. We will engage with consultants to improve our student information system’s delivered student withdrawal and enrollment reporting processes. By utilizing our student information system’s delivered processes more effectively, we will reduce future enrollment reporting errors.
Federal Program: Student Financial Assistance Cluster (ALN: Various) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): N. Enrollment Reporting - The University is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or drop to less than half-time status during the fiscal year within 60 days of the date the University becomes aware of the change in enrollment status. Additionally, institutions are responsible for timely reporting, whether they report directly or via a thirdparty servicer. As with any school/servicer arrangement for the administration of the Title IV programs, if the school uses a third party to meet the NSLDS enrollment reporting requirements it is the school that must ensure that enrollment information is submitted timely, accurately, and completely. Condition: For 2 of 40 students sampled whose status changed during the fiscal year, the University failed to report an accurate enrollment status. For 5 of 40 students sampled whose status changed during the fiscal year, the University failed to report the enrollment status within the required timeframe. Cause: Insufficient administrative oversight with respect to enrollment reporting compliance requirements. Effect or Potential Effect: The University is not in compliance with enrollment reporting compliance requirements. Questioned Costs: None. Context: The University did not submit an accurate or timely status change notification to the NSLDS website for certain students who graduated, withdrew or had a change in their enrollment status (full time, half time or less than half time) during the year. Identification as a Repeat Finding: This is a repeat finding from prior year. This was reported as Finding 2023-004 in the prior year schedule of findings and questioned costs. Recommendation: We recommend that the University properly follow its policies and procedures over the applicable compliance requirements of the enrollment reporting to ensure that all status changes are submitted to the NSLDS website accurately and within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: The University has implemented several corrective actions to address this finding. We have created a comprehensive process document to ensure accurate reporting of student enrollment changes. This document outlines each step of the reporting process in detail, providing clear guidelines and procedures for staff to follow for each type of enrollment report that is required. This document will also outline a procedure for conducting reviews of student status changes to ensure they align with our reported data. These reviews will involve crosschecking the information in our reporting system with data generated by our student information system’s delivered enrollment reporting process to identify discrepancies prior to submitting the report. Additionally, we are seeking training and outside consultation on how to better utilize our student information system more effectively. We will engage with consultants to improve our student information system’s delivered student withdrawal and enrollment reporting processes. By utilizing our student information system’s delivered processes more effectively, we will reduce future enrollment reporting errors.