Audit 348681

FY End
2024-06-30
Total Expended
$7.84M
Findings
16
Programs
7
Year: 2024 Accepted: 2025-03-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
537469 2024-002 - - N
537470 2024-001 - - N
537471 2024-001 - - N
537472 2024-002 - - N
537473 2024-002 - - N
537474 2024-003 Material Weakness - N
537475 2024-003 Material Weakness - N
537476 2024-003 Material Weakness - N
1113911 2024-002 - - N
1113912 2024-001 - - N
1113913 2024-001 - - N
1113914 2024-002 - - N
1113915 2024-002 - - N
1113916 2024-003 Material Weakness - N
1113917 2024-003 Material Weakness - N
1113918 2024-003 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $3.96M Yes 3
84.063 Federal Pell Grant Program $1.90M Yes 3
84.031 Higher Education_institutional Aid $798,975 Yes 0
84.031 Higher Education Institutional Aid $788,170 Yes 0
84.033 Federal Work-Study Program $146,679 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $68,944 Yes 2
15.364 Competitive State Wildlife Grant $6,661 - 0

Contacts

Name Title Type
NMEGPSKEEND8 Gabriel Morales-Burgos Auditee
8172026301 Jennifer Bird Auditor
No contacts on file

Notes to SEFA

Title: 3 - Reconciliation to Financial Statements Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award activity of SWAU under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. Because the schedule presents only a selected portion of the operations of SWAU, it is not intended to and does not present the financial position, changes in net assets, or cash flows of SWAU. 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, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Student Financial Assistance Cluster has its own administrative cost allowance for indirect costs. SWAU did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance for 2023-24. See the Notes to the SEFA for chart/table. In the Statements of Activities, the $1,991,393 is included in the Cash Contributions and Government/Private Grants revenue line items.
Title: 4 - Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award activity of SWAU under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. Because the schedule presents only a selected portion of the operations of SWAU, it is not intended to and does not present the financial position, changes in net assets, or cash flows of SWAU. 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, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Student Financial Assistance Cluster has its own administrative cost allowance for indirect costs. SWAU did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance for 2023-24. The Student Financial Assistance Cluster has its own administrative cost allowance for indirect costs. SWAU did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance for 2023-24.

Finding Details

Information on the Federal Program: Student Financial Assistance Cluster; SEOG (ALN 84.007),PELL (ALN 84.063), and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2023-24; Compliance requirement – Special Tests and Provisions; Type of Finding: Noncompliance. Criteria: 1) 34 CFR 668.21 requires that if a student does not begin attendance in a period of enrollment, the institution must return those funds as soon as possible, but no later than 30 days after the date that the institution becomes aware that the student will not or has not begun attendance. 2) 34 CFR 668.61 requires that, if an institution discovers that an applicant received more financial aid than eligible for, the program must be reimbursed by the earlier of the last day of the award year or sixty days after the applicant’s last day of attendance. 3) 34 CFR 668.22(j) requires that an institution return the amount of Title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition: Funds were not returned to the respective programs in the required timeframe. Context: 1) Awards for students not enrolled: 9 out of a population of 12, ranging from 6 to 11 days past the 30-day deadline, amounting to $12,953. 2) Awards for students who withdrew: 5 out of a population of 7; ranging from 58 to 315 days past the 45-day deadline, amounting to $14,067. 3) Over-awards: 12 out of a population of 20; ranging from 46 to 222 days past the year-end/60-day deadline, amounting to $26,680. Cause: Inadequate training in the Ellucian software system to timely identify students not enrolled, withdrawn, and over-awarded aid. Effect or Potential Effect: The University could retain use of federal funds longer than the permissible timeframe. Students could receive SFA benefits in error. Recommendation: Provide training to financial aid personnel on the federal return requirements and on the software system capabilities that identify student status and eligibility amounts. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.
Information on the Federal Program: Student Financial Assistance Cluster; PELL (ALN 84.063) and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2023-24; Compliance requirement – Special Tests and Provisions; Type of Finding: Noncompliance. Criteria: The PELL and Direct Loan programs (Pell, 34 CFR section 690.83(b)(2) and Direct Loan, 34 CFR section 685.309) require institutions to submit enrollment data and enrollment changes to the National Student Loan Data System (NSLDS). Condition: SWAU submitted none of the required reporting to NSLDS for the 2023-24 year. Context: Twelve reports were due for 2023-24, based on the NSLDS information reviewed during the audit. These delinquencies ranged from 180 to 459 days past due as of November 26, 2024. Cause: A change in personnel and lack of timely hiring, understaffing and proper training in the Registrar’s office and a new university student information system led to the reports not being generated and filed as required. Effect or Potential Effect: Student enrollment status is not correctly reflected in the NSLDS system, potentially allowing students to not begin loan repayment in the correct timeframe. Recommendation: The delinquent NSLDS reports for the 2023-24 academic year were subsequently prepared and submitted as of February 11, 2025. Staffing has been added. Deadlines and clear responsibilities for duties and tasks should be communicated and training provided if needed, to avoid recurrence. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.
Information on the Federal Program: Student Financial Assistance Cluster; PELL (ALN 84.063) and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2023-24; Compliance requirement – Special Tests and Provisions; Type of Finding: Noncompliance. Criteria: The PELL and Direct Loan programs (Pell, 34 CFR section 690.83(b)(2) and Direct Loan, 34 CFR section 685.309) require institutions to submit enrollment data and enrollment changes to the National Student Loan Data System (NSLDS). Condition: SWAU submitted none of the required reporting to NSLDS for the 2023-24 year. Context: Twelve reports were due for 2023-24, based on the NSLDS information reviewed during the audit. These delinquencies ranged from 180 to 459 days past due as of November 26, 2024. Cause: A change in personnel and lack of timely hiring, understaffing and proper training in the Registrar’s office and a new university student information system led to the reports not being generated and filed as required. Effect or Potential Effect: Student enrollment status is not correctly reflected in the NSLDS system, potentially allowing students to not begin loan repayment in the correct timeframe. Recommendation: The delinquent NSLDS reports for the 2023-24 academic year were subsequently prepared and submitted as of February 11, 2025. Staffing has been added. Deadlines and clear responsibilities for duties and tasks should be communicated and training provided if needed, to avoid recurrence. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.
Information on the Federal Program: Student Financial Assistance Cluster; SEOG (ALN 84.007),PELL (ALN 84.063), and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2023-24; Compliance requirement – Special Tests and Provisions; Type of Finding: Noncompliance. Criteria: 1) 34 CFR 668.21 requires that if a student does not begin attendance in a period of enrollment, the institution must return those funds as soon as possible, but no later than 30 days after the date that the institution becomes aware that the student will not or has not begun attendance. 2) 34 CFR 668.61 requires that, if an institution discovers that an applicant received more financial aid than eligible for, the program must be reimbursed by the earlier of the last day of the award year or sixty days after the applicant’s last day of attendance. 3) 34 CFR 668.22(j) requires that an institution return the amount of Title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition: Funds were not returned to the respective programs in the required timeframe. Context: 1) Awards for students not enrolled: 9 out of a population of 12, ranging from 6 to 11 days past the 30-day deadline, amounting to $12,953. 2) Awards for students who withdrew: 5 out of a population of 7; ranging from 58 to 315 days past the 45-day deadline, amounting to $14,067. 3) Over-awards: 12 out of a population of 20; ranging from 46 to 222 days past the year-end/60-day deadline, amounting to $26,680. Cause: Inadequate training in the Ellucian software system to timely identify students not enrolled, withdrawn, and over-awarded aid. Effect or Potential Effect: The University could retain use of federal funds longer than the permissible timeframe. Students could receive SFA benefits in error. Recommendation: Provide training to financial aid personnel on the federal return requirements and on the software system capabilities that identify student status and eligibility amounts. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.
Information on the Federal Program: Student Financial Assistance Cluster; SEOG (ALN 84.007),PELL (ALN 84.063), and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2023-24; Compliance requirement – Special Tests and Provisions; Type of Finding: Noncompliance. Criteria: 1) 34 CFR 668.21 requires that if a student does not begin attendance in a period of enrollment, the institution must return those funds as soon as possible, but no later than 30 days after the date that the institution becomes aware that the student will not or has not begun attendance. 2) 34 CFR 668.61 requires that, if an institution discovers that an applicant received more financial aid than eligible for, the program must be reimbursed by the earlier of the last day of the award year or sixty days after the applicant’s last day of attendance. 3) 34 CFR 668.22(j) requires that an institution return the amount of Title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition: Funds were not returned to the respective programs in the required timeframe. Context: 1) Awards for students not enrolled: 9 out of a population of 12, ranging from 6 to 11 days past the 30-day deadline, amounting to $12,953. 2) Awards for students who withdrew: 5 out of a population of 7; ranging from 58 to 315 days past the 45-day deadline, amounting to $14,067. 3) Over-awards: 12 out of a population of 20; ranging from 46 to 222 days past the year-end/60-day deadline, amounting to $26,680. Cause: Inadequate training in the Ellucian software system to timely identify students not enrolled, withdrawn, and over-awarded aid. Effect or Potential Effect: The University could retain use of federal funds longer than the permissible timeframe. Students could receive SFA benefits in error. Recommendation: Provide training to financial aid personnel on the federal return requirements and on the software system capabilities that identify student status and eligibility amounts. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.
Information on the Federal Program: Student Financial Assistance Cluster; SEOG (ALN 84.007),PELL (ALN 84.063), and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2023-24; Compliance requirement – Special Tests and Provisions; Type of Finding: Material Weakness in Internal Control over Compliance. Criteria: Institutions should have proper internal controls in place to ensure compliance with the NSLDS reporting requirements of 34 CFR section 690.83(b)(2) and 34 CFR section 685.309 and with the timely return of Title IV funds under 34 CFR 668.21, 34 CFR 668.61, and 34 CFR 668.22(j). Condition: Lack of appropriate internal controls over compliance allowed for the findings noted in 2024-001 and 2024-002 above. Context: These errors affected twelve NSLDS reports and all students that withdrew or graduated during the year, as well as twenty-six students that either didn’t enroll, withdrew, or were over-awarded aid. Cause: Inadequate oversight to ensure compliance with these SFA requirements, due to inadequate staffing and continued difficulties with the Ellucian software system. Effect or Possible Effect: Students could be allowed to not begin loan repayment when required. University could retain funds improperly. Other errors could occur. Recommendation: Follow recommendations noted above in 2024-001 and 2024-002. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.
Information on the Federal Program: Student Financial Assistance Cluster; SEOG (ALN 84.007),PELL (ALN 84.063), and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2023-24; Compliance requirement – Special Tests and Provisions; Type of Finding: Material Weakness in Internal Control over Compliance. Criteria: Institutions should have proper internal controls in place to ensure compliance with the NSLDS reporting requirements of 34 CFR section 690.83(b)(2) and 34 CFR section 685.309 and with the timely return of Title IV funds under 34 CFR 668.21, 34 CFR 668.61, and 34 CFR 668.22(j). Condition: Lack of appropriate internal controls over compliance allowed for the findings noted in 2024-001 and 2024-002 above. Context: These errors affected twelve NSLDS reports and all students that withdrew or graduated during the year, as well as twenty-six students that either didn’t enroll, withdrew, or were over-awarded aid. Cause: Inadequate oversight to ensure compliance with these SFA requirements, due to inadequate staffing and continued difficulties with the Ellucian software system. Effect or Possible Effect: Students could be allowed to not begin loan repayment when required. University could retain funds improperly. Other errors could occur. Recommendation: Follow recommendations noted above in 2024-001 and 2024-002. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.
Information on the Federal Program: Student Financial Assistance Cluster; SEOG (ALN 84.007),PELL (ALN 84.063), and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2023-24; Compliance requirement – Special Tests and Provisions; Type of Finding: Material Weakness in Internal Control over Compliance. Criteria: Institutions should have proper internal controls in place to ensure compliance with the NSLDS reporting requirements of 34 CFR section 690.83(b)(2) and 34 CFR section 685.309 and with the timely return of Title IV funds under 34 CFR 668.21, 34 CFR 668.61, and 34 CFR 668.22(j). Condition: Lack of appropriate internal controls over compliance allowed for the findings noted in 2024-001 and 2024-002 above. Context: These errors affected twelve NSLDS reports and all students that withdrew or graduated during the year, as well as twenty-six students that either didn’t enroll, withdrew, or were over-awarded aid. Cause: Inadequate oversight to ensure compliance with these SFA requirements, due to inadequate staffing and continued difficulties with the Ellucian software system. Effect or Possible Effect: Students could be allowed to not begin loan repayment when required. University could retain funds improperly. Other errors could occur. Recommendation: Follow recommendations noted above in 2024-001 and 2024-002. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.
Information on the Federal Program: Student Financial Assistance Cluster; SEOG (ALN 84.007),PELL (ALN 84.063), and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2023-24; Compliance requirement – Special Tests and Provisions; Type of Finding: Noncompliance. Criteria: 1) 34 CFR 668.21 requires that if a student does not begin attendance in a period of enrollment, the institution must return those funds as soon as possible, but no later than 30 days after the date that the institution becomes aware that the student will not or has not begun attendance. 2) 34 CFR 668.61 requires that, if an institution discovers that an applicant received more financial aid than eligible for, the program must be reimbursed by the earlier of the last day of the award year or sixty days after the applicant’s last day of attendance. 3) 34 CFR 668.22(j) requires that an institution return the amount of Title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition: Funds were not returned to the respective programs in the required timeframe. Context: 1) Awards for students not enrolled: 9 out of a population of 12, ranging from 6 to 11 days past the 30-day deadline, amounting to $12,953. 2) Awards for students who withdrew: 5 out of a population of 7; ranging from 58 to 315 days past the 45-day deadline, amounting to $14,067. 3) Over-awards: 12 out of a population of 20; ranging from 46 to 222 days past the year-end/60-day deadline, amounting to $26,680. Cause: Inadequate training in the Ellucian software system to timely identify students not enrolled, withdrawn, and over-awarded aid. Effect or Potential Effect: The University could retain use of federal funds longer than the permissible timeframe. Students could receive SFA benefits in error. Recommendation: Provide training to financial aid personnel on the federal return requirements and on the software system capabilities that identify student status and eligibility amounts. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.
Information on the Federal Program: Student Financial Assistance Cluster; PELL (ALN 84.063) and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2023-24; Compliance requirement – Special Tests and Provisions; Type of Finding: Noncompliance. Criteria: The PELL and Direct Loan programs (Pell, 34 CFR section 690.83(b)(2) and Direct Loan, 34 CFR section 685.309) require institutions to submit enrollment data and enrollment changes to the National Student Loan Data System (NSLDS). Condition: SWAU submitted none of the required reporting to NSLDS for the 2023-24 year. Context: Twelve reports were due for 2023-24, based on the NSLDS information reviewed during the audit. These delinquencies ranged from 180 to 459 days past due as of November 26, 2024. Cause: A change in personnel and lack of timely hiring, understaffing and proper training in the Registrar’s office and a new university student information system led to the reports not being generated and filed as required. Effect or Potential Effect: Student enrollment status is not correctly reflected in the NSLDS system, potentially allowing students to not begin loan repayment in the correct timeframe. Recommendation: The delinquent NSLDS reports for the 2023-24 academic year were subsequently prepared and submitted as of February 11, 2025. Staffing has been added. Deadlines and clear responsibilities for duties and tasks should be communicated and training provided if needed, to avoid recurrence. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.
Information on the Federal Program: Student Financial Assistance Cluster; PELL (ALN 84.063) and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2023-24; Compliance requirement – Special Tests and Provisions; Type of Finding: Noncompliance. Criteria: The PELL and Direct Loan programs (Pell, 34 CFR section 690.83(b)(2) and Direct Loan, 34 CFR section 685.309) require institutions to submit enrollment data and enrollment changes to the National Student Loan Data System (NSLDS). Condition: SWAU submitted none of the required reporting to NSLDS for the 2023-24 year. Context: Twelve reports were due for 2023-24, based on the NSLDS information reviewed during the audit. These delinquencies ranged from 180 to 459 days past due as of November 26, 2024. Cause: A change in personnel and lack of timely hiring, understaffing and proper training in the Registrar’s office and a new university student information system led to the reports not being generated and filed as required. Effect or Potential Effect: Student enrollment status is not correctly reflected in the NSLDS system, potentially allowing students to not begin loan repayment in the correct timeframe. Recommendation: The delinquent NSLDS reports for the 2023-24 academic year were subsequently prepared and submitted as of February 11, 2025. Staffing has been added. Deadlines and clear responsibilities for duties and tasks should be communicated and training provided if needed, to avoid recurrence. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.
Information on the Federal Program: Student Financial Assistance Cluster; SEOG (ALN 84.007),PELL (ALN 84.063), and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2023-24; Compliance requirement – Special Tests and Provisions; Type of Finding: Noncompliance. Criteria: 1) 34 CFR 668.21 requires that if a student does not begin attendance in a period of enrollment, the institution must return those funds as soon as possible, but no later than 30 days after the date that the institution becomes aware that the student will not or has not begun attendance. 2) 34 CFR 668.61 requires that, if an institution discovers that an applicant received more financial aid than eligible for, the program must be reimbursed by the earlier of the last day of the award year or sixty days after the applicant’s last day of attendance. 3) 34 CFR 668.22(j) requires that an institution return the amount of Title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition: Funds were not returned to the respective programs in the required timeframe. Context: 1) Awards for students not enrolled: 9 out of a population of 12, ranging from 6 to 11 days past the 30-day deadline, amounting to $12,953. 2) Awards for students who withdrew: 5 out of a population of 7; ranging from 58 to 315 days past the 45-day deadline, amounting to $14,067. 3) Over-awards: 12 out of a population of 20; ranging from 46 to 222 days past the year-end/60-day deadline, amounting to $26,680. Cause: Inadequate training in the Ellucian software system to timely identify students not enrolled, withdrawn, and over-awarded aid. Effect or Potential Effect: The University could retain use of federal funds longer than the permissible timeframe. Students could receive SFA benefits in error. Recommendation: Provide training to financial aid personnel on the federal return requirements and on the software system capabilities that identify student status and eligibility amounts. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.
Information on the Federal Program: Student Financial Assistance Cluster; SEOG (ALN 84.007),PELL (ALN 84.063), and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2023-24; Compliance requirement – Special Tests and Provisions; Type of Finding: Noncompliance. Criteria: 1) 34 CFR 668.21 requires that if a student does not begin attendance in a period of enrollment, the institution must return those funds as soon as possible, but no later than 30 days after the date that the institution becomes aware that the student will not or has not begun attendance. 2) 34 CFR 668.61 requires that, if an institution discovers that an applicant received more financial aid than eligible for, the program must be reimbursed by the earlier of the last day of the award year or sixty days after the applicant’s last day of attendance. 3) 34 CFR 668.22(j) requires that an institution return the amount of Title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. Condition: Funds were not returned to the respective programs in the required timeframe. Context: 1) Awards for students not enrolled: 9 out of a population of 12, ranging from 6 to 11 days past the 30-day deadline, amounting to $12,953. 2) Awards for students who withdrew: 5 out of a population of 7; ranging from 58 to 315 days past the 45-day deadline, amounting to $14,067. 3) Over-awards: 12 out of a population of 20; ranging from 46 to 222 days past the year-end/60-day deadline, amounting to $26,680. Cause: Inadequate training in the Ellucian software system to timely identify students not enrolled, withdrawn, and over-awarded aid. Effect or Potential Effect: The University could retain use of federal funds longer than the permissible timeframe. Students could receive SFA benefits in error. Recommendation: Provide training to financial aid personnel on the federal return requirements and on the software system capabilities that identify student status and eligibility amounts. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.
Information on the Federal Program: Student Financial Assistance Cluster; SEOG (ALN 84.007),PELL (ALN 84.063), and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2023-24; Compliance requirement – Special Tests and Provisions; Type of Finding: Material Weakness in Internal Control over Compliance. Criteria: Institutions should have proper internal controls in place to ensure compliance with the NSLDS reporting requirements of 34 CFR section 690.83(b)(2) and 34 CFR section 685.309 and with the timely return of Title IV funds under 34 CFR 668.21, 34 CFR 668.61, and 34 CFR 668.22(j). Condition: Lack of appropriate internal controls over compliance allowed for the findings noted in 2024-001 and 2024-002 above. Context: These errors affected twelve NSLDS reports and all students that withdrew or graduated during the year, as well as twenty-six students that either didn’t enroll, withdrew, or were over-awarded aid. Cause: Inadequate oversight to ensure compliance with these SFA requirements, due to inadequate staffing and continued difficulties with the Ellucian software system. Effect or Possible Effect: Students could be allowed to not begin loan repayment when required. University could retain funds improperly. Other errors could occur. Recommendation: Follow recommendations noted above in 2024-001 and 2024-002. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.
Information on the Federal Program: Student Financial Assistance Cluster; SEOG (ALN 84.007),PELL (ALN 84.063), and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2023-24; Compliance requirement – Special Tests and Provisions; Type of Finding: Material Weakness in Internal Control over Compliance. Criteria: Institutions should have proper internal controls in place to ensure compliance with the NSLDS reporting requirements of 34 CFR section 690.83(b)(2) and 34 CFR section 685.309 and with the timely return of Title IV funds under 34 CFR 668.21, 34 CFR 668.61, and 34 CFR 668.22(j). Condition: Lack of appropriate internal controls over compliance allowed for the findings noted in 2024-001 and 2024-002 above. Context: These errors affected twelve NSLDS reports and all students that withdrew or graduated during the year, as well as twenty-six students that either didn’t enroll, withdrew, or were over-awarded aid. Cause: Inadequate oversight to ensure compliance with these SFA requirements, due to inadequate staffing and continued difficulties with the Ellucian software system. Effect or Possible Effect: Students could be allowed to not begin loan repayment when required. University could retain funds improperly. Other errors could occur. Recommendation: Follow recommendations noted above in 2024-001 and 2024-002. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.
Information on the Federal Program: Student Financial Assistance Cluster; SEOG (ALN 84.007),PELL (ALN 84.063), and Direct Loans (ALN 84.268); United States Department of Education; Award Year 2023-24; Compliance requirement – Special Tests and Provisions; Type of Finding: Material Weakness in Internal Control over Compliance. Criteria: Institutions should have proper internal controls in place to ensure compliance with the NSLDS reporting requirements of 34 CFR section 690.83(b)(2) and 34 CFR section 685.309 and with the timely return of Title IV funds under 34 CFR 668.21, 34 CFR 668.61, and 34 CFR 668.22(j). Condition: Lack of appropriate internal controls over compliance allowed for the findings noted in 2024-001 and 2024-002 above. Context: These errors affected twelve NSLDS reports and all students that withdrew or graduated during the year, as well as twenty-six students that either didn’t enroll, withdrew, or were over-awarded aid. Cause: Inadequate oversight to ensure compliance with these SFA requirements, due to inadequate staffing and continued difficulties with the Ellucian software system. Effect or Possible Effect: Students could be allowed to not begin loan repayment when required. University could retain funds improperly. Other errors could occur. Recommendation: Follow recommendations noted above in 2024-001 and 2024-002. Responsible Official’s Response and Corrective Action Planned: See corrective action plan.