Audit 348873

FY End
2024-06-30
Total Expended
$352.68M
Findings
20
Programs
246
Year: 2024 Accepted: 2025-03-27

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
537591 2024-001 Significant Deficiency - N
537592 2024-001 Significant Deficiency - N
537593 2024-001 Significant Deficiency - N
537594 2024-001 Significant Deficiency - N
537595 2024-001 Significant Deficiency - N
537596 2024-002 Significant Deficiency - N
537597 2024-002 Significant Deficiency - N
537598 2024-002 Significant Deficiency - N
537599 2024-002 Significant Deficiency - N
537600 2024-002 Significant Deficiency - N
1114033 2024-001 Significant Deficiency - N
1114034 2024-001 Significant Deficiency - N
1114035 2024-001 Significant Deficiency - N
1114036 2024-001 Significant Deficiency - N
1114037 2024-001 Significant Deficiency - N
1114038 2024-002 Significant Deficiency - N
1114039 2024-002 Significant Deficiency - N
1114040 2024-002 Significant Deficiency - N
1114041 2024-002 Significant Deficiency - N
1114042 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Direct Lending Programs - Loans Issued $139.03M Yes 2
43.001 Science $34.52M - 0
84.063 Federal Pell Grant Program $22.05M Yes 2
11.400 Geodetic Surveys and Services (geodesy and Applications of the National Geodetic Reference System) $7.59M - 0
47.083 Integrative Activities $6.36M - 0
12.300 Basic and Applied Scientific Research $5.87M - 0
84.038 Federal Perkins Loan Program $4.94M Yes 2
93.434 Every Student Succeeds Act/preschool Development Grants $4.54M Yes 0
47.050 Geosciences $4.36M - 0
43.RD Other National Aeronautics and Space Administration Programs $3.94M - 0
93.859 Biomedical Research and Research Training $2.94M - 0
84.033 Federal Work-Study Program $2.73M Yes 2
84.007 Federal Supplemental Educational Opportunity Grants $2.22M Yes 2
10.511 Smith-Lever Funding (various Programs) $2.19M - 0
93.493 Congressional Directives $2.13M - 0
81.049 Office of Science Financial Assistance Program $2.13M - 0
84.425D Covid-19 Education Stabilization Fund $2.05M - 0
11.417 Sea Grant Support $1.91M - 0
11.617 Congressionally-Identified Projects $1.72M - 0
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $1.60M - 0
11.008 Noaa Mission-Related Education Awards $1.54M - 0
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $1.54M - 0
93.732 Mental and Behavioral Health Education and Training Grants $1.46M - 0
81.087 Renewable Energy Research and Development $1.41M - 0
84.042 Trio Student Support Services $1.35M - 0
10.310 Agriculture and Food Research Initiative (afri) $1.34M - 0
20.507 Federal Transit Formula Grants $1.26M - 0
84.047 Trio Upward Bound $1.19M - 0
93.658 Foster Care Title IV-E $1.17M - 0
47.074 Biological Sciences $1.16M - 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $1.14M - 0
66.456 National Estuary Program $1.07M - 0
43.003 Exploration $1.03M - 0
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $1.01M - 0
47.041 Engineering $975,846 - 0
59.037 Small Business Development Centers $877,554 - 0
12.800 Air Force Defense Research Sciences Program $865,897 - 0
47.070 Computer and Information Science and Engineering $800,271 - 0
12.225 Commercial Technologies for Maintenance Activities Program $772,287 - 0
93.242 Mental Health Research Grants $760,879 - 0
81.RD Other Department of Energy Programs $705,112 - 0
84.044 Trio Talent Search $694,915 - 0
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $667,326 - 0
93.867 Vision Research $624,075 - 0
93.247 Advanced Nursing Education Workforce Grant Program $538,977 - 0
84.411 Education Innovation and Research (formerly Investing in Innovation (i3) Fund) $536,515 - 0
84.184 School Safely National Activities $532,827 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $518,477 - 0
10.025 Plant and Animal Disease, Pest Control, and Animal Care $518,175 - 0
43.008 Office of Stem Engagement (ostem) $513,797 - 0
10.202 Cooperative Forestry Research $510,297 - 0
11.032 State Digital Equity Planning Grants $508,824 - 0
47.078 Polar Programs $503,297 - 0
93.866 Aging Research $486,391 - 0
64.116 Vocational Rehabilitation for Disabled Veterans $477,860 - 0
11.307 Economic Adjustment Assistance $472,605 - 0
11.478 Center for Sponsored Coastal Ocean Research Coastal Ocean Program $458,168 - 0
84.407 Transition Programs for Students with Intellectual Disabilities Into Higher Education $446,525 - 0
17.504 Consultation Agreements $430,963 - 0
54.001 Intelligence Community Centers for Academic Excellence $425,147 - 0
93.464 Acl Assistive Technology $418,357 - 0
11.469 Congressionally Identified Awards and Projects $406,735 - 0
93.687 Maternal Opioid Misuse Model $401,805 - 0
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $389,035 - 0
10.303 Integrated Programs $382,726 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $348,527 - 0
10.206 Grants for Agricultural Research_competitive Research Grants $346,525 - 0
93.788 Opioid Str $345,876 - 0
84.116 Fund for the Improvement of Postsecondary Education $337,481 - 0
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $336,541 - 0
12.114 Collaborative Research and Development $321,334 - 0
10.514 Expanded Food and Nutrition Education Program $321,091 - 0
93.262 Occupational Safety and Health Program $306,922 - 0
84.217 Trio McNair Post-Baccalaureate Achievement $299,841 - 0
11.473 Office for Coastal Management $253,257 - 0
11.420 Coastal Zone Management Estuarine Research Reserves $250,162 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $223,164 - 0
93.791 Money Follows the Person Rebalancing Demonstration $215,124 - 0
10.307 Organic Agriculture Research and Extension Initiative $207,845 - 0
81.U01 Other Department of Energy Programs $202,923 - 0
10.890 Rural Development Cooperative Agreement Program $200,460 - 0
10.174 Acer Access Development Program $197,728 - 0
15.805 Assistance to State Water Resources Research Institutes $193,588 - 0
47.079 Office of International Science and Engineering $192,443 - 0
21.029 Coronavirus Capital Projects Fund $190,059 - 0
93.958 Block Grants for Community Mental Health Services $179,021 - 0
11.020 Cluster Grants $178,732 - 0
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $177,144 - 0
66.042 Temporally Integrated Monitoring of Ecosystems (time) and Long-Term Monitoring (ltm) Program $176,920 - 0
93.211 Telehealth Programs $174,139 - 0
10.907 Snow Survey and Water Supply Forecasting $170,674 - 0
12.431 Basic Scientific Research $166,977 - 0
90.601 Northern Border Regional Development $166,639 - 0
93.279 Drug Abuse and Addiction Research Programs $163,983 - 0
45.163 Promotion of the Humanities Professional Development $159,437 - 0
10.351 Rural Business Development Grant $157,496 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $157,429 - 0
10.329 Crop Protection and Pest Management Competitive Grants Program $156,804 - 0
10.707 Research Joint Venture and Cost Reimbursable Agreements $154,278 - 0
16.582 Crime Victim Assistance/discretionary Grants $154,014 - 0
47.084 Nsf Technology, Innovation, and Partnerships $153,163 - 0
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $152,947 - 0
10.699 Partnership Agreements $152,849 - 0
93.945 Assistance Programs for Chronic Disease Prevention and Control $151,236 - 0
81.089 Fossil Energy Research and Development $149,750 - 0
16.026 Ovw Research and Evaluation Program $148,402 - 0
15.808 U.s. Geological Survey Research and Data Collection $147,889 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $145,208 - 0
10.RD Other Department of Agriculture Programs $129,265 - 0
16.575 Crime Victim Assistance $128,351 - 0
11.619 Arrangements for Interdisciplinary Research Infrastructure $123,417 - 0
59.058 Federal and State Technology Partnership Program $122,347 - 0
66.129 Geographic Programs - Southeast New England Coastal Watershed Restoration Program $115,237 - 0
47.076 Stem Education (formerly Education and Human Resources) $114,588 - 0
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $114,139 - 0
93.U01 Other Department of Health and Human Services Programs $111,538 - 0
84.425W Covid-19 American Rescue Plan, Arp-Hcy $110,434 - 0
64.034 Va Grants for Adaptive Sports Programs for Disabled Veterans and Disabled Members of the Armed Forces $108,278 - 0
10.678 Forest Stewardship Program $107,454 - 0
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $106,842 - 0
66.605 Performance Partnership Grants $102,212 - 0
59.059 Congressional Grants $100,105 - 0
10.684 International Forestry Programs $94,463 - 0
14.267 Continuum of Care Program $90,582 - 0
11.457 Chesapeake Bay Studies $89,376 - 0
10.175 Farmers Market and Local Food Promotion Program $88,662 - 0
20.701 University Transportation Centers Program $88,310 - 0
10.855 Distance Learning and Telemedicine Loans and Grants $86,531 - 0
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $85,457 - 0
10.U02 Other Department of Agriculture Programs $83,517 - 0
15.655 Migratory Bird Monitoring, Assessment and Conservation $80,155 - 0
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $77,152 - 0
47.075 Social, Behavioral, and Economic Sciences $77,139 - 0
11.454 Unallied Management Projects $72,129 - 0
97.008 Non-Profit Security Program $70,654 - 0
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $70,211 - 0
93.631 Developmental Disabilities Projects of National Significance $66,455 - 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $62,738 - 0
93.103 Food and Drug Administration Research $60,539 - 0
11.012 Integrated Ocean Observing System (ioos) $59,887 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $55,412 - 0
93.630 Developmental Disabilities Basic Support and Advocacy Grants $54,700 - 0
93.670 Child Abuse and Neglect Discretionary Activities $54,246 - 0
93.155 Rural Health Research Centers $53,724 - 0
10.001 Agricultural Research Basic and Applied Research $50,474 - 0
10.575 Farm to School Grant Program $47,035 - 0
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $46,955 - 0
84.425 Covid-19 Education Stabilization Fund $45,309 - 0
93.396 Cancer Biology Research $43,566 - 0
93.575 Child Care and Development Block Grant $42,707 Yes 0
10.902 Soil and Water Conservation $42,197 - 0
10.515 Renewable Resources Extension Act and National Focus Fund Projects $42,111 - 0
21.031 State Small Business Credit Initiative Technical Assistance Grant Program $41,203 - 0
10.500 Cooperative Extension Service $41,064 - 0
15.954 National Park Service Conservation, Protection, Outreach, and Education $39,214 - 0
96.007 Social Security Research and Demonstration $38,170 - 0
10.664 Cooperative Forestry Assistance $38,030 - 0
93.184 Disabilities Prevention $37,930 - 0
45.160 Promotion of the Humanities Fellowships and Stipends $37,642 - 0
10.215 Sustainable Agriculture Research and Education $36,302 - 0
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $35,259 - 0
97.067 Homeland Security Grant Program $34,229 - 0
15.677 Hurricane Sandy Disaster Relief Activities-Fws $33,622 - 0
93.087 Enhance Safety of Children Affected by Substance Abuse $31,182 - 0
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $30,938 - 0
10.311 Beginning Farmer and Rancher Development Program $30,580 - 0
10.680 Forest Health Protection $30,433 - 0
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $30,320 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $29,937 - 0
10.333 Urban, Indoor, and Other Emerging Agricultural Production Research, Education, and Extension Initiative $29,547 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $28,379 - 0
10.652 Forestry Research $27,104 - 0
66.461 Regional Wetland Program Development Grants $25,476 - 0
20.200 Highway Research and Development Program $24,956 - 0
12.630 Basic, Applied, and Advanced Research in Science and Engineering $24,758 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $24,713 - 0
20.616 National Priority Safety Programs $23,766 - 0
59.077 Community Navigator Pilot Program $22,260 - 0
66.437 Long Island Sound Program $22,145 - 0
15.605 Sport Fish Restoration $21,724 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $20,933 - 0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $20,341 - 0
15.670 Adaptive Science $20,228 - 0
10.146 Farm Service Agency Taxpayer Outreach Education and Technical Assistance (american Rescue Plan Assistance) $20,212 - 0
11.011 Ocean Exploration $20,147 - 0
93.575 Covid-19 Child Care and Development Block Grant $18,239 Yes 0
11.021 Noaa Small Business Innovation Research (sbir) Program $18,046 - 0
11.419 Coastal Zone Management Administration Awards $17,987 - 0
93.173 Research Related to Deafness and Communication Disorders $17,357 - 0
10.330 Alfalfa and Forage Research Program $17,154 - 0
12.910 Research and Technology Development $16,444 - 0
66.203 Environmental Finance Center Grants $15,316 - 0
10.559 Summer Food Service Program for Children $14,471 - 0
10.190 Resilient Food System Infrastructure Program $14,441 - 0
10.229 Extension Collaborative on Immunization Teaching & Engagement $13,980 - 0
15.815 National Land Remote Sensing Education Outreach and Research $13,889 - 0
94.006 Americorps State and National 94.006 $12,825 - 0
93.837 Cardiovascular Diseases Research $12,700 - 0
54.U01 Other Office of the Director of National Intelligence $10,800 - 0
15.663 Nfwf-Usfws Conservation Partnership $10,594 - 0
93.RD Other Department of Health and Human Services Programs $9,772 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $9,701 - 0
11.017 Ocean Acidification Program (oap) $9,461 - 0
10.516 Rural Health and Safety Education Competitive Grants Program $9,088 - 0
43.U01 Other National Aeronautics and Space Administration Programs $9,072 - 0
10.666 Schools and Roads - Grants to Counties $8,848 - 0
20.U01 Other Department of Transportation Programs $8,629 - 0
93.778 Medical Assistance Program $8,108 - 0
84.323 Special Education - State Personnel Development $7,802 - 0
10.682 National Forest Foundation $7,718 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $7,649 - 0
10.912 Environmental Quality Incentives Program $7,130 - 0
45.164 Promotion of the Humanities Public Programs $7,041 - 0
45.129 Promotion of the Humanities Federal/state Partnership $6,976 - 0
11.417 Covid-19 Sea Grant Support $6,667 - 0
66.444 Voluntary School and Child Care Lead Testing and Reduction Grant Program (sdwa 1464(d)) $6,257 - 0
15.611 Wildlife Restoration and Basic Hunter Education $6,219 - 0
10.309 Specialty Crop Research Initiative $6,076 - 0
11.RD Other Department of Commerce Programs $5,995 - 0
66.716 Research, Development, Monitoring, Public Education, Outreach, Training, Demonstrations, and Studies $5,915 - 0
11.431 Climate and Atmospheric Research $5,155 - 0
12.RD Other Department of Defense Programs $5,103 - 0
17.502 Occupational Safety and Health Susan Harwood Training Grants $5,093 - 0
10.698 State & Private Forestry Cooperative Fire Assistance $5,061 - 0
10.170 Specialty Crop Block Grant Program - Farm Bill $4,517 - 0
47.049 Mathematical and Physical Sciences $4,475 - 0
66.460 Nonpoint Source Implementation Grants $3,920 - 0
10.207 Animal Health and Disease Research $3,652 - 0
93.273 Alcohol Research Programs $3,116 - 0
16.831 Children of Incarcerated Parents $2,884 - 0
10.234 American Rescue Plan Technical Assistance Investment Program $2,501 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $2,491 - 0
10.200 Grants for Agricultural Research, Special Research Grants $2,222 - 0
10.520 Agriculture Risk Management Education Partnerships Competitive Grants Program $2,170 - 0
15.962 National Wild and Scenic Rivers System $1,961 - 0
10.U01 Other Department of Agriculture Programs $1,652 - 0
15.634 State Wildlife Grants $1,495 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $1,203 - 0
20.205 Highway Planning and Construction $1,025 - 0
20.600 State and Community Highway Safety $885 - 0
15.945 Cooperative Research and Training Programs – Resources of the National Park System $679 - 0
93.511 Affordable Care Act (aca) Grants to States for Health Insurance Premium Review $376 - 0
10.304 Homeland Security Agricultural $309 - 0
45.025 Promotion of the Arts Partnership Agreements $0 - 0
15.631 Partners for Fish and Wildlife $-1,254 - 0
81.135 Advanced Research Projects Agency - Energy $-3,531 - 0

Contacts

Name Title Type
Z2QKFRGLGNL3 Christine Heise Auditee
6038623513 Brenda Scherer Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures for federal award programs are recognized as incurred using the accrual method of accounting and the cost accounting principles promulgated under applicable federal circulars. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement and, accordingly, are not reflected as expenditures in the accompanying Schedules. Expenditures also include a portion of costs associated with general operating activities of the respective institutions which are allocated to awards under negotiated formulas commonly referred to as facilities and administrative cost rates (note 3). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying supplementary schedule of expenditures of federal awards (the Schedule) summarizes the expenditures of the University System of New Hampshire (USNH), which includes the University of New Hampshire (UNH), Plymouth State University (PSU), and Keene State College (KSC) under programs funded by 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of the University. For purposes of the Schedule, federal awards include all grants, contracts and similar agreements entered into directly between the University and agencies and departments of the federal government pursuant to federal grants, contracts and similar agreements. The Schedule also denotes awards passed through to the University to other non-federal organizations.
Title: Significant Accounting Policies Accounting Policies: Expenditures for federal award programs are recognized as incurred using the accrual method of accounting and the cost accounting principles promulgated under applicable federal circulars. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement and, accordingly, are not reflected as expenditures in the accompanying Schedules. Expenditures also include a portion of costs associated with general operating activities of the respective institutions which are allocated to awards under negotiated formulas commonly referred to as facilities and administrative cost rates (note 3). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures for federal award programs are recognized as incurred using the accrual method of accounting and the cost accounting principles promulgated under applicable federal circulars. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement and, accordingly, are not reflected as expenditures in the accompanying Schedules. Expenditures also include a portion of costs associated with general operating activities of the respective institutions which are allocated to awards under negotiated formulas commonly referred to as facilities and administrative cost rates (note 3).
Title: Facilities and Administrative Costs Accounting Policies: Expenditures for federal award programs are recognized as incurred using the accrual method of accounting and the cost accounting principles promulgated under applicable federal circulars. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement and, accordingly, are not reflected as expenditures in the accompanying Schedules. Expenditures also include a portion of costs associated with general operating activities of the respective institutions which are allocated to awards under negotiated formulas commonly referred to as facilities and administrative cost rates (note 3). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. UNH negotiated facilities and administrative cost rates in fiscal year 2023 with its cognizant agency, the U.S. Department of Health and Human Services (DHHS). The on‑campus facilities and administrative cost rate in place for UNH is 53.5% of modified total direct costs effective July 1, 2023 until amended. Other rates for UNH facilities and administrative cost recovery range from 26.0% to 56.9% of modified total direct costs. The on campus facilities and administrative cost rate in place for PSU is 63.9% of direct salaries and wages from July 1, 2020 until amended. The off-campus rate for PSU facilities and administrative cost recovery is 21.1% of direct salaries and wages. The on campus facilities and administrative cost rate in place for KSC is 53.4% of direct salaries and wages from July 1, 2020 until amended. The off-campus rate for KSC facilities and administrative cost recovery is 21.6% of direct salaries and wages.
Title: Federal Perkins Loan Program (CFDA 84.038) Accounting Policies: Expenditures for federal award programs are recognized as incurred using the accrual method of accounting and the cost accounting principles promulgated under applicable federal circulars. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement and, accordingly, are not reflected as expenditures in the accompanying Schedules. Expenditures also include a portion of costs associated with general operating activities of the respective institutions which are allocated to awards under negotiated formulas commonly referred to as facilities and administrative cost rates (note 3). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Perkins Loan Program listed below is administered directly by USNH, and balances and transactions relating to this program are included in USNH’s financial statements. The outstanding Perkins Notes Receivable balance as of June 30, 2024 is $3,017,102.
Title: Federal Direct Student Loans (CFDA 84.268) Accounting Policies: Expenditures for federal award programs are recognized as incurred using the accrual method of accounting and the cost accounting principles promulgated under applicable federal circulars. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement and, accordingly, are not reflected as expenditures in the accompanying Schedules. Expenditures also include a portion of costs associated with general operating activities of the respective institutions which are allocated to awards under negotiated formulas commonly referred to as facilities and administrative cost rates (note 3). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federally guaranteed loans issued to USNH students through the Federal Direct Loan Program (FDL), includes Direct Subsidized and Unsubsidized Stafford Loans, and Direct Parent Loans for Undergraduate Students. These distributions and the related funding sources are not included in the System’s financial statements. Amounts distributed for the FDL program during the year ended June 30, 2024 are summarized as follows: Stafford Loans: UNH $64,735,345; PSU $18,935,934; KSC $11,965,193; Total Stafford Loans $95,636,472. Plus Loans: UNH $28,921,548; PSU $8,855,434; KSC $5,615,113; Total Plus Loans $43,392,095. Total Federal Direct Student Loans $139,028,567

Finding Details

Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(e) states, "Whenever an institution disburses title IV, HEA program funds by crediting a student's account and the total amount of all title IV, HEA program funds credited exceeds the amount of tuition and fees, room and board, and other authorized charges the institution assessed the student, the institution must pay the resulting credit balance directly to the student or parent as soon as possible but— (1) No later than 14 days after the balance occurred if the credit balance occurred after the first day of class of a payment period; or (2) No later than 14 days after the first day of class of a payment period if the credit balance occurred on or before the first day of class of that payment period. Condition: Through our testing of 40 students whose accounts had a credit balance resulting from federal funds during the year, we noted that 5 students at Keene State College did not have the credit balance refunded within the 14 day period. Context: The College’s policies and procedures did not successfully track the 14 day period required for credit balance refunds Cause: The policies and procedures of the College did not ensure that refund compliance requirements were timely met. Questioned Costs: None Possible Asserted Effect: The University did not refund students within 14 days for credit balances that arose from federal funds as required by DOE regulations. Repeat Finding: No Auditor's Recommendation: We recommend that the College put a process in place to refund student credit balances that arose from federal funds within 14 days. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(e) states, "Whenever an institution disburses title IV, HEA program funds by crediting a student's account and the total amount of all title IV, HEA program funds credited exceeds the amount of tuition and fees, room and board, and other authorized charges the institution assessed the student, the institution must pay the resulting credit balance directly to the student or parent as soon as possible but— (1) No later than 14 days after the balance occurred if the credit balance occurred after the first day of class of a payment period; or (2) No later than 14 days after the first day of class of a payment period if the credit balance occurred on or before the first day of class of that payment period. Condition: Through our testing of 40 students whose accounts had a credit balance resulting from federal funds during the year, we noted that 5 students at Keene State College did not have the credit balance refunded within the 14 day period. Context: The College’s policies and procedures did not successfully track the 14 day period required for credit balance refunds Cause: The policies and procedures of the College did not ensure that refund compliance requirements were timely met. Questioned Costs: None Possible Asserted Effect: The University did not refund students within 14 days for credit balances that arose from federal funds as required by DOE regulations. Repeat Finding: No Auditor's Recommendation: We recommend that the College put a process in place to refund student credit balances that arose from federal funds within 14 days. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(e) states, "Whenever an institution disburses title IV, HEA program funds by crediting a student's account and the total amount of all title IV, HEA program funds credited exceeds the amount of tuition and fees, room and board, and other authorized charges the institution assessed the student, the institution must pay the resulting credit balance directly to the student or parent as soon as possible but— (1) No later than 14 days after the balance occurred if the credit balance occurred after the first day of class of a payment period; or (2) No later than 14 days after the first day of class of a payment period if the credit balance occurred on or before the first day of class of that payment period. Condition: Through our testing of 40 students whose accounts had a credit balance resulting from federal funds during the year, we noted that 5 students at Keene State College did not have the credit balance refunded within the 14 day period. Context: The College’s policies and procedures did not successfully track the 14 day period required for credit balance refunds Cause: The policies and procedures of the College did not ensure that refund compliance requirements were timely met. Questioned Costs: None Possible Asserted Effect: The University did not refund students within 14 days for credit balances that arose from federal funds as required by DOE regulations. Repeat Finding: No Auditor's Recommendation: We recommend that the College put a process in place to refund student credit balances that arose from federal funds within 14 days. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(e) states, "Whenever an institution disburses title IV, HEA program funds by crediting a student's account and the total amount of all title IV, HEA program funds credited exceeds the amount of tuition and fees, room and board, and other authorized charges the institution assessed the student, the institution must pay the resulting credit balance directly to the student or parent as soon as possible but— (1) No later than 14 days after the balance occurred if the credit balance occurred after the first day of class of a payment period; or (2) No later than 14 days after the first day of class of a payment period if the credit balance occurred on or before the first day of class of that payment period. Condition: Through our testing of 40 students whose accounts had a credit balance resulting from federal funds during the year, we noted that 5 students at Keene State College did not have the credit balance refunded within the 14 day period. Context: The College’s policies and procedures did not successfully track the 14 day period required for credit balance refunds Cause: The policies and procedures of the College did not ensure that refund compliance requirements were timely met. Questioned Costs: None Possible Asserted Effect: The University did not refund students within 14 days for credit balances that arose from federal funds as required by DOE regulations. Repeat Finding: No Auditor's Recommendation: We recommend that the College put a process in place to refund student credit balances that arose from federal funds within 14 days. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(e) states, "Whenever an institution disburses title IV, HEA program funds by crediting a student's account and the total amount of all title IV, HEA program funds credited exceeds the amount of tuition and fees, room and board, and other authorized charges the institution assessed the student, the institution must pay the resulting credit balance directly to the student or parent as soon as possible but— (1) No later than 14 days after the balance occurred if the credit balance occurred after the first day of class of a payment period; or (2) No later than 14 days after the first day of class of a payment period if the credit balance occurred on or before the first day of class of that payment period. Condition: Through our testing of 40 students whose accounts had a credit balance resulting from federal funds during the year, we noted that 5 students at Keene State College did not have the credit balance refunded within the 14 day period. Context: The College’s policies and procedures did not successfully track the 14 day period required for credit balance refunds Cause: The policies and procedures of the College did not ensure that refund compliance requirements were timely met. Questioned Costs: None Possible Asserted Effect: The University did not refund students within 14 days for credit balances that arose from federal funds as required by DOE regulations. Repeat Finding: No Auditor's Recommendation: We recommend that the College put a process in place to refund student credit balances that arose from federal funds within 14 days. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted, during our testing, that 6 out of 60 students tested whose enrollment status was not timely reported to NSLDS. Context: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Questioned Costs: None Possible Asserted Effect: The NSLDS system is not updated with the student information which can cause overawarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Auditor's Recommendation: We recommend the College review its reporting procedures to ensure that students' statuses are timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted, during our testing, that 6 out of 60 students tested whose enrollment status was not timely reported to NSLDS. Context: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Questioned Costs: None Possible Asserted Effect: The NSLDS system is not updated with the student information which can cause overawarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Auditor's Recommendation: We recommend the College review its reporting procedures to ensure that students' statuses are timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted, during our testing, that 6 out of 60 students tested whose enrollment status was not timely reported to NSLDS. Context: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Questioned Costs: None Possible Asserted Effect: The NSLDS system is not updated with the student information which can cause overawarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Auditor's Recommendation: We recommend the College review its reporting procedures to ensure that students' statuses are timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted, during our testing, that 6 out of 60 students tested whose enrollment status was not timely reported to NSLDS. Context: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Questioned Costs: None Possible Asserted Effect: The NSLDS system is not updated with the student information which can cause overawarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Auditor's Recommendation: We recommend the College review its reporting procedures to ensure that students' statuses are timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted, during our testing, that 6 out of 60 students tested whose enrollment status was not timely reported to NSLDS. Context: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Questioned Costs: None Possible Asserted Effect: The NSLDS system is not updated with the student information which can cause overawarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Auditor's Recommendation: We recommend the College review its reporting procedures to ensure that students' statuses are timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(e) states, "Whenever an institution disburses title IV, HEA program funds by crediting a student's account and the total amount of all title IV, HEA program funds credited exceeds the amount of tuition and fees, room and board, and other authorized charges the institution assessed the student, the institution must pay the resulting credit balance directly to the student or parent as soon as possible but— (1) No later than 14 days after the balance occurred if the credit balance occurred after the first day of class of a payment period; or (2) No later than 14 days after the first day of class of a payment period if the credit balance occurred on or before the first day of class of that payment period. Condition: Through our testing of 40 students whose accounts had a credit balance resulting from federal funds during the year, we noted that 5 students at Keene State College did not have the credit balance refunded within the 14 day period. Context: The College’s policies and procedures did not successfully track the 14 day period required for credit balance refunds Cause: The policies and procedures of the College did not ensure that refund compliance requirements were timely met. Questioned Costs: None Possible Asserted Effect: The University did not refund students within 14 days for credit balances that arose from federal funds as required by DOE regulations. Repeat Finding: No Auditor's Recommendation: We recommend that the College put a process in place to refund student credit balances that arose from federal funds within 14 days. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(e) states, "Whenever an institution disburses title IV, HEA program funds by crediting a student's account and the total amount of all title IV, HEA program funds credited exceeds the amount of tuition and fees, room and board, and other authorized charges the institution assessed the student, the institution must pay the resulting credit balance directly to the student or parent as soon as possible but— (1) No later than 14 days after the balance occurred if the credit balance occurred after the first day of class of a payment period; or (2) No later than 14 days after the first day of class of a payment period if the credit balance occurred on or before the first day of class of that payment period. Condition: Through our testing of 40 students whose accounts had a credit balance resulting from federal funds during the year, we noted that 5 students at Keene State College did not have the credit balance refunded within the 14 day period. Context: The College’s policies and procedures did not successfully track the 14 day period required for credit balance refunds Cause: The policies and procedures of the College did not ensure that refund compliance requirements were timely met. Questioned Costs: None Possible Asserted Effect: The University did not refund students within 14 days for credit balances that arose from federal funds as required by DOE regulations. Repeat Finding: No Auditor's Recommendation: We recommend that the College put a process in place to refund student credit balances that arose from federal funds within 14 days. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(e) states, "Whenever an institution disburses title IV, HEA program funds by crediting a student's account and the total amount of all title IV, HEA program funds credited exceeds the amount of tuition and fees, room and board, and other authorized charges the institution assessed the student, the institution must pay the resulting credit balance directly to the student or parent as soon as possible but— (1) No later than 14 days after the balance occurred if the credit balance occurred after the first day of class of a payment period; or (2) No later than 14 days after the first day of class of a payment period if the credit balance occurred on or before the first day of class of that payment period. Condition: Through our testing of 40 students whose accounts had a credit balance resulting from federal funds during the year, we noted that 5 students at Keene State College did not have the credit balance refunded within the 14 day period. Context: The College’s policies and procedures did not successfully track the 14 day period required for credit balance refunds Cause: The policies and procedures of the College did not ensure that refund compliance requirements were timely met. Questioned Costs: None Possible Asserted Effect: The University did not refund students within 14 days for credit balances that arose from federal funds as required by DOE regulations. Repeat Finding: No Auditor's Recommendation: We recommend that the College put a process in place to refund student credit balances that arose from federal funds within 14 days. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(e) states, "Whenever an institution disburses title IV, HEA program funds by crediting a student's account and the total amount of all title IV, HEA program funds credited exceeds the amount of tuition and fees, room and board, and other authorized charges the institution assessed the student, the institution must pay the resulting credit balance directly to the student or parent as soon as possible but— (1) No later than 14 days after the balance occurred if the credit balance occurred after the first day of class of a payment period; or (2) No later than 14 days after the first day of class of a payment period if the credit balance occurred on or before the first day of class of that payment period. Condition: Through our testing of 40 students whose accounts had a credit balance resulting from federal funds during the year, we noted that 5 students at Keene State College did not have the credit balance refunded within the 14 day period. Context: The College’s policies and procedures did not successfully track the 14 day period required for credit balance refunds Cause: The policies and procedures of the College did not ensure that refund compliance requirements were timely met. Questioned Costs: None Possible Asserted Effect: The University did not refund students within 14 days for credit balances that arose from federal funds as required by DOE regulations. Repeat Finding: No Auditor's Recommendation: We recommend that the College put a process in place to refund student credit balances that arose from federal funds within 14 days. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.164(e) states, "Whenever an institution disburses title IV, HEA program funds by crediting a student's account and the total amount of all title IV, HEA program funds credited exceeds the amount of tuition and fees, room and board, and other authorized charges the institution assessed the student, the institution must pay the resulting credit balance directly to the student or parent as soon as possible but— (1) No later than 14 days after the balance occurred if the credit balance occurred after the first day of class of a payment period; or (2) No later than 14 days after the first day of class of a payment period if the credit balance occurred on or before the first day of class of that payment period. Condition: Through our testing of 40 students whose accounts had a credit balance resulting from federal funds during the year, we noted that 5 students at Keene State College did not have the credit balance refunded within the 14 day period. Context: The College’s policies and procedures did not successfully track the 14 day period required for credit balance refunds Cause: The policies and procedures of the College did not ensure that refund compliance requirements were timely met. Questioned Costs: None Possible Asserted Effect: The University did not refund students within 14 days for credit balances that arose from federal funds as required by DOE regulations. Repeat Finding: No Auditor's Recommendation: We recommend that the College put a process in place to refund student credit balances that arose from federal funds within 14 days. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted, during our testing, that 6 out of 60 students tested whose enrollment status was not timely reported to NSLDS. Context: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Questioned Costs: None Possible Asserted Effect: The NSLDS system is not updated with the student information which can cause overawarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Auditor's Recommendation: We recommend the College review its reporting procedures to ensure that students' statuses are timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted, during our testing, that 6 out of 60 students tested whose enrollment status was not timely reported to NSLDS. Context: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Questioned Costs: None Possible Asserted Effect: The NSLDS system is not updated with the student information which can cause overawarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Auditor's Recommendation: We recommend the College review its reporting procedures to ensure that students' statuses are timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted, during our testing, that 6 out of 60 students tested whose enrollment status was not timely reported to NSLDS. Context: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Questioned Costs: None Possible Asserted Effect: The NSLDS system is not updated with the student information which can cause overawarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Auditor's Recommendation: We recommend the College review its reporting procedures to ensure that students' statuses are timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted, during our testing, that 6 out of 60 students tested whose enrollment status was not timely reported to NSLDS. Context: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Questioned Costs: None Possible Asserted Effect: The NSLDS system is not updated with the student information which can cause overawarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Auditor's Recommendation: We recommend the College review its reporting procedures to ensure that students' statuses are timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 01, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted, during our testing, that 6 out of 60 students tested whose enrollment status was not timely reported to NSLDS. Context: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Cause: The College’s processes and controls did not ensure that student status changes were timely reported to NSLDS. Questioned Costs: None Possible Asserted Effect: The NSLDS system is not updated with the student information which can cause overawarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Auditor's Recommendation: We recommend the College review its reporting procedures to ensure that students' statuses are timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.