FAC Explorer

Audit 350087

FY End
2024-06-30
Total Expended
$67.31M
Findings
8
Programs
36
Organization: University of Central Oklahoma (OK)
Year: 2024 Accepted: 2025-03-28
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
539545 2024-001 Material Weakness - N
539546 2024-001 Material Weakness - N
539547 2024-002 Significant Deficiency - L
539548 2024-002 Significant Deficiency - L
1115987 2024-001 Material Weakness - N
1115988 2024-001 Material Weakness - N
1115989 2024-002 Significant Deficiency - L
1115990 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $37.48M Yes 2
84.063 Federal Pell Grant Program $20.75M Yes 2
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $759,632 - 0
84.038 Federal Perkins Loan Program_federal Capital Contributions $592,113 Yes 0
84.033 Federal Work-Study Program $556,634 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $489,343 - 0
84.007 Federal Supplemental Educational Opportunity Grants $484,344 Yes 0
84.217 Trio McNair Post-Baccalaureate Achievement $271,257 - 0
84.044 Trio Talent Search $256,394 - 0
84.066 Trio Educational Opportunity Centers $249,433 - 0
84.042 Trio Student Support Services $245,372 - 0
84.047 Trio Upward Bound $229,505 - 0
84.103 Trio Staff Training Program $219,527 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $198,821 Yes 0
97.132 Financial Assistance for Targeted Violence and Terrorism Prevention $180,342 - 0
93.879 Medical Library Assistance $81,524 - 0
20.616 National Priority Safety Programs $81,270 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $79,207 Yes 0
93.788 Opioid Str $74,186 - 0
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $54,631 - 0
47.074 Biological Sciences $39,988 - 0
10.326 Capacity Building for Non-Land Grant Colleges of Agriculture (nlgca) $36,506 - 0
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $36,391 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $32,297 - 0
10.310 Agriculture and Food Research Initiative (afri) $30,679 - 0
15.611 Wildlife Restoration and Basic Hunter Education and Safety $16,865 - 0
47.084 Nsf Technology, Innovation, and Partnerships $10,000 - 0
47.083 Integrative Activities $9,071 - 0
19.021 Investing in People in the Middle East and North Africa $7,246 - 0
15.605 Sport Fish Restoration $7,146 - 0
64.034 Va Grants for Adaptive Sports Programs for Disabled Veterans and Disabled Members of the Armed Forces $6,014 - 0
84.425 Education Stabilization Fund $5,410 - 0
45.025 Promotion of the Arts Partnership Agreements $2,000 - 0
45.129 Promotion of the Humanities Federal/state Partnership $1,329 - 0
47.076 Stem Education (formerly Education and Human Resources) $1,278 - 0
93.859 Biomedical Research and Research Training $13 - 0

Contacts

Name Title Type
TVYWG7KY4XL8 Lisa Harper Auditee
4059742553 Becky Robins Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Federal awards provided to subrecipients are treated as expenditures when paid to the subrecipient. When applicable, 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. For purposes of the Schedule, federal awards have been identified into two types: • Direct federal awards consisting of federal assistance and federal student financial aid • Pass-through funds received from non-federal organizations made under federally sponsored programs conducted by those organizations Complete Federal Assistance Listing Numbers (ALN) are presented for those programs for which such numbers were available. Federal direct programs are presented by the federal department and, where applicable, the funding agency within the department. Federal pass-through programs are presented by the entity through which the University receives the federal award. Amounts provided to subrecipients from each federal program have been separately identified for additional analysis. These pass-through awards are included in total accrual basis expenditures. The University administers the Pell Grant program, Supplemental Education Opportunity Grants, and other grant programs for students attending the University. Grant revenues and expenditures under such programs for students attending the University campus are included in the financial statements. Federal contracts that do not meet the definition of Federal Domestic Assistance have been excluded from the Schedule as it was determined, based upon discussions with the University's federal cognizant agency or by the nature of the contract, that such contracts do not represent auditable federal awards under the provisions of the Uniform Guidance. Also, fixed price and fixed rate programs have been excluded. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus rate. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of The University of Central Oklahoma (University) under programs of the federal government for the year ended June 30, 2024. The information 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). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, changes in net position, or cash flows of the University.
Title: Note 3. Indirect Cost Rate Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Federal awards provided to subrecipients are treated as expenditures when paid to the subrecipient. When applicable, 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. For purposes of the Schedule, federal awards have been identified into two types: • Direct federal awards consisting of federal assistance and federal student financial aid • Pass-through funds received from non-federal organizations made under federally sponsored programs conducted by those organizations Complete Federal Assistance Listing Numbers (ALN) are presented for those programs for which such numbers were available. Federal direct programs are presented by the federal department and, where applicable, the funding agency within the department. Federal pass-through programs are presented by the entity through which the University receives the federal award. Amounts provided to subrecipients from each federal program have been separately identified for additional analysis. These pass-through awards are included in total accrual basis expenditures. The University administers the Pell Grant program, Supplemental Education Opportunity Grants, and other grant programs for students attending the University. Grant revenues and expenditures under such programs for students attending the University campus are included in the financial statements. Federal contracts that do not meet the definition of Federal Domestic Assistance have been excluded from the Schedule as it was determined, based upon discussions with the University's federal cognizant agency or by the nature of the contract, that such contracts do not represent auditable federal awards under the provisions of the Uniform Guidance. Also, fixed price and fixed rate programs have been excluded. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus rate. The University has not elected to use the 10% de minimis cost rate.
Title: Note 4. Federal Direct Student Loan Program Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Federal awards provided to subrecipients are treated as expenditures when paid to the subrecipient. When applicable, 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. For purposes of the Schedule, federal awards have been identified into two types: • Direct federal awards consisting of federal assistance and federal student financial aid • Pass-through funds received from non-federal organizations made under federally sponsored programs conducted by those organizations Complete Federal Assistance Listing Numbers (ALN) are presented for those programs for which such numbers were available. Federal direct programs are presented by the federal department and, where applicable, the funding agency within the department. Federal pass-through programs are presented by the entity through which the University receives the federal award. Amounts provided to subrecipients from each federal program have been separately identified for additional analysis. These pass-through awards are included in total accrual basis expenditures. The University administers the Pell Grant program, Supplemental Education Opportunity Grants, and other grant programs for students attending the University. Grant revenues and expenditures under such programs for students attending the University campus are included in the financial statements. Federal contracts that do not meet the definition of Federal Domestic Assistance have been excluded from the Schedule as it was determined, based upon discussions with the University's federal cognizant agency or by the nature of the contract, that such contracts do not represent auditable federal awards under the provisions of the Uniform Guidance. Also, fixed price and fixed rate programs have been excluded. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus rate. Under the Federal Direct Student Loan Program (Direct Loan Program), the U.S. Department of Education makes loans to enable a student or parent to pay the costs of the student's attendance at a postsecondary school. The Direct Loan Program enables an eligible student or parent to obtain a loan to pay for the student's cost of attendance directly from the U.S. Department of Education rather than through private lenders. The University began participating in the Direct Loan Program on July 1, 2010. The University administers the origination and disbursement of loans to eligible students or parents. The University is not responsible for the collection of these loans.
Title: Note 5. Federal Perkins Loan Program Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Federal awards provided to subrecipients are treated as expenditures when paid to the subrecipient. When applicable, 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. For purposes of the Schedule, federal awards have been identified into two types: • Direct federal awards consisting of federal assistance and federal student financial aid • Pass-through funds received from non-federal organizations made under federally sponsored programs conducted by those organizations Complete Federal Assistance Listing Numbers (ALN) are presented for those programs for which such numbers were available. Federal direct programs are presented by the federal department and, where applicable, the funding agency within the department. Federal pass-through programs are presented by the entity through which the University receives the federal award. Amounts provided to subrecipients from each federal program have been separately identified for additional analysis. These pass-through awards are included in total accrual basis expenditures. The University administers the Pell Grant program, Supplemental Education Opportunity Grants, and other grant programs for students attending the University. Grant revenues and expenditures under such programs for students attending the University campus are included in the financial statements. Federal contracts that do not meet the definition of Federal Domestic Assistance have been excluded from the Schedule as it was determined, based upon discussions with the University's federal cognizant agency or by the nature of the contract, that such contracts do not represent auditable federal awards under the provisions of the Uniform Guidance. Also, fixed price and fixed rate programs have been excluded. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus rate. The Federal Perkins Loan Program is administered directly by the University. The beginning balance of loans outstanding (as of June 30, 2023) has been included as federal expenditures in the Schedule. As of June 30, 2024, the ending balance of the loan receivable under the Federal Perkins Loan Program was $328,530.

Finding Details

Finding 2024-001
Federal Program – Student Financial Assistance Cluster – Assistance Listing Numbers 84.063 and 84.268 – U.S. Department of Education (ED) Program Year 2023–2024 Criteria or Specific Requirement – Special Tests and Provision – Enrollment Reporting – 34 CFR §690.83 and 34 CFR §685.309 Condition – Eight students had incorrect enrollment information reported, two students had enrollment status changes that were not reported timely, and one student had an address change that was not reported timely. Questioned Costs – N/A Context – Out of a population of 4,479 students with status changes during the Spring and Fall semesters of the 2024 aid year, 40 were selected for testing. Of those students, four had the incorrect program begin date reported, one had the incorrect program enrollment effective date reported, one had the incorrect program length reported, two had the incorrect CIP code reported, two students had enrollment status changes that were not reported timely, and one student had an address change that was not reported timely. Our sample was not, and was not intended to be, statistically valid. Effect – The University reported inaccurate information or failed to report changes within the required time frame and, as such, ED was not provided accurate and timely information. Cause – The University did not have appropriate controls in place to ensure timely and accurate reporting. Identification as a Repeat Finding, if Applicable – N/A Recommendation – The University should ensure the design and appropriate operating effectiveness of controls surrounding enrollment reporting to ensure that all status and address changes are reported timely and that all enrollment information is reported accurately. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding.
Finding 2024-001
Federal Program – Student Financial Assistance Cluster – Assistance Listing Numbers 84.063 and 84.268 – U.S. Department of Education (ED) Program Year 2023–2024 Criteria or Specific Requirement – Special Tests and Provision – Enrollment Reporting – 34 CFR §690.83 and 34 CFR §685.309 Condition – Eight students had incorrect enrollment information reported, two students had enrollment status changes that were not reported timely, and one student had an address change that was not reported timely. Questioned Costs – N/A Context – Out of a population of 4,479 students with status changes during the Spring and Fall semesters of the 2024 aid year, 40 were selected for testing. Of those students, four had the incorrect program begin date reported, one had the incorrect program enrollment effective date reported, one had the incorrect program length reported, two had the incorrect CIP code reported, two students had enrollment status changes that were not reported timely, and one student had an address change that was not reported timely. Our sample was not, and was not intended to be, statistically valid. Effect – The University reported inaccurate information or failed to report changes within the required time frame and, as such, ED was not provided accurate and timely information. Cause – The University did not have appropriate controls in place to ensure timely and accurate reporting. Identification as a Repeat Finding, if Applicable – N/A Recommendation – The University should ensure the design and appropriate operating effectiveness of controls surrounding enrollment reporting to ensure that all status and address changes are reported timely and that all enrollment information is reported accurately. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding.
Finding 2024-002
Federal Program – Student Financial Assistance Cluster – Assistance Listing Numbers 84.063 and 84.268 – U.S. Department of Education (ED) Program Year 2023-2024 Criteria or Specific Requirement – Reporting – 34 CFR §690.83 and 34 CFR §685.309 Condition – Two students had incorrect disbursement information reported. Questioned Costs – N/A Context – Out of a population of 6,385 students with disbursements during the Spring and Fall semesters of the 2024 aid year, 25 were selected for testing. Of those students, two had the incorrect disbursement date reported. Our sample was not, and was not intended to be, statistically valid. Effect – The University reported inaccurate information and, as such, ED was not provided accurate information. Cause – The University did not have appropriate controls in place to ensure accurate reporting. Identification as a Repeat Finding, if Applicable – N/A Recommendation – The University should ensure the design and appropriate operating effectiveness of controls surrounding reporting to ensure that all disbursement information is reported accurately. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding.
Finding 2024-002
Federal Program – Student Financial Assistance Cluster – Assistance Listing Numbers 84.063 and 84.268 – U.S. Department of Education (ED) Program Year 2023-2024 Criteria or Specific Requirement – Reporting – 34 CFR §690.83 and 34 CFR §685.309 Condition – Two students had incorrect disbursement information reported. Questioned Costs – N/A Context – Out of a population of 6,385 students with disbursements during the Spring and Fall semesters of the 2024 aid year, 25 were selected for testing. Of those students, two had the incorrect disbursement date reported. Our sample was not, and was not intended to be, statistically valid. Effect – The University reported inaccurate information and, as such, ED was not provided accurate information. Cause – The University did not have appropriate controls in place to ensure accurate reporting. Identification as a Repeat Finding, if Applicable – N/A Recommendation – The University should ensure the design and appropriate operating effectiveness of controls surrounding reporting to ensure that all disbursement information is reported accurately. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding.
Finding 2024-001
Federal Program – Student Financial Assistance Cluster – Assistance Listing Numbers 84.063 and 84.268 – U.S. Department of Education (ED) Program Year 2023–2024 Criteria or Specific Requirement – Special Tests and Provision – Enrollment Reporting – 34 CFR §690.83 and 34 CFR §685.309 Condition – Eight students had incorrect enrollment information reported, two students had enrollment status changes that were not reported timely, and one student had an address change that was not reported timely. Questioned Costs – N/A Context – Out of a population of 4,479 students with status changes during the Spring and Fall semesters of the 2024 aid year, 40 were selected for testing. Of those students, four had the incorrect program begin date reported, one had the incorrect program enrollment effective date reported, one had the incorrect program length reported, two had the incorrect CIP code reported, two students had enrollment status changes that were not reported timely, and one student had an address change that was not reported timely. Our sample was not, and was not intended to be, statistically valid. Effect – The University reported inaccurate information or failed to report changes within the required time frame and, as such, ED was not provided accurate and timely information. Cause – The University did not have appropriate controls in place to ensure timely and accurate reporting. Identification as a Repeat Finding, if Applicable – N/A Recommendation – The University should ensure the design and appropriate operating effectiveness of controls surrounding enrollment reporting to ensure that all status and address changes are reported timely and that all enrollment information is reported accurately. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding.
Finding 2024-001
Federal Program – Student Financial Assistance Cluster – Assistance Listing Numbers 84.063 and 84.268 – U.S. Department of Education (ED) Program Year 2023–2024 Criteria or Specific Requirement – Special Tests and Provision – Enrollment Reporting – 34 CFR §690.83 and 34 CFR §685.309 Condition – Eight students had incorrect enrollment information reported, two students had enrollment status changes that were not reported timely, and one student had an address change that was not reported timely. Questioned Costs – N/A Context – Out of a population of 4,479 students with status changes during the Spring and Fall semesters of the 2024 aid year, 40 were selected for testing. Of those students, four had the incorrect program begin date reported, one had the incorrect program enrollment effective date reported, one had the incorrect program length reported, two had the incorrect CIP code reported, two students had enrollment status changes that were not reported timely, and one student had an address change that was not reported timely. Our sample was not, and was not intended to be, statistically valid. Effect – The University reported inaccurate information or failed to report changes within the required time frame and, as such, ED was not provided accurate and timely information. Cause – The University did not have appropriate controls in place to ensure timely and accurate reporting. Identification as a Repeat Finding, if Applicable – N/A Recommendation – The University should ensure the design and appropriate operating effectiveness of controls surrounding enrollment reporting to ensure that all status and address changes are reported timely and that all enrollment information is reported accurately. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding.
Finding 2024-002
Federal Program – Student Financial Assistance Cluster – Assistance Listing Numbers 84.063 and 84.268 – U.S. Department of Education (ED) Program Year 2023-2024 Criteria or Specific Requirement – Reporting – 34 CFR §690.83 and 34 CFR §685.309 Condition – Two students had incorrect disbursement information reported. Questioned Costs – N/A Context – Out of a population of 6,385 students with disbursements during the Spring and Fall semesters of the 2024 aid year, 25 were selected for testing. Of those students, two had the incorrect disbursement date reported. Our sample was not, and was not intended to be, statistically valid. Effect – The University reported inaccurate information and, as such, ED was not provided accurate information. Cause – The University did not have appropriate controls in place to ensure accurate reporting. Identification as a Repeat Finding, if Applicable – N/A Recommendation – The University should ensure the design and appropriate operating effectiveness of controls surrounding reporting to ensure that all disbursement information is reported accurately. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding.
Finding 2024-002
Federal Program – Student Financial Assistance Cluster – Assistance Listing Numbers 84.063 and 84.268 – U.S. Department of Education (ED) Program Year 2023-2024 Criteria or Specific Requirement – Reporting – 34 CFR §690.83 and 34 CFR §685.309 Condition – Two students had incorrect disbursement information reported. Questioned Costs – N/A Context – Out of a population of 6,385 students with disbursements during the Spring and Fall semesters of the 2024 aid year, 25 were selected for testing. Of those students, two had the incorrect disbursement date reported. Our sample was not, and was not intended to be, statistically valid. Effect – The University reported inaccurate information and, as such, ED was not provided accurate information. Cause – The University did not have appropriate controls in place to ensure accurate reporting. Identification as a Repeat Finding, if Applicable – N/A Recommendation – The University should ensure the design and appropriate operating effectiveness of controls surrounding reporting to ensure that all disbursement information is reported accurately. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding.