FAC Explorer

Audit 350416

FY End
2024-06-30
Total Expended
$1.35M
Findings
6
Programs
2
Organization: Ohio Institute of Allied Health, Inc. (IL)
Year: 2024 Accepted: 2025-03-30
Auditor: Sikich CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
540716 2024-001 - Yes E
540717 2024-002 - - E
540718 2024-002 - - E
1117158 2024-001 - Yes E
1117159 2024-002 - - E
1117160 2024-002 - - E

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $861,880 Yes 1
84.063 Federal Pell Grant Program $485,078 Yes 2

Contacts

Name Title Type
DZ2BHMA1KQC9 Betsy Bremke Auditee
9372371010 Ray Krouse Auditor
No contacts on file

Notes to SEFA

Title: FEDERAL LOAN PROGRAM Accounting Policies: The accompanying schedule of expenditures of federal awards is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Ohio Institute of Allied Health, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. For the year ended June 30, 2024, Institute of Allied Health, Inc. acted as a pass-through agency for Direct Federal Stafford Loans (subsidized, unsubsidized and PLUS) to students and parents in the amount of $861,880.
Title: OTHER INFORMATION Accounting Policies: The accompanying schedule of expenditures of federal awards is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Ohio Institute of Allied Health, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Ohio Institute of Allied Health, Inc. did not receive any federal insurance or federal noncash assistance and did not provide any amounts to sub-recipients.

Finding Details

Finding 2024-001
FINDING 2024-001: INCORRECT PELL GRANTS FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION PROGRAM NAME: FEDERAL PELL GRANT PROGRAM ALN: 84.063 FEDERAL AWARD YEAR: 2023-2024 Compliance Requirement: Eligibility (E.) Criteria: The amount of a student’s Federal Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year (34 CFR 690.62). Condition: We tested sixty-three files, fifty-four of which were Pell Grant recipients, and four students received Pell grants in excess of their allowed amounts and two students did not receive the full amount of their allowed Pell grants. The students were eligible for $31,028, but received $32,885. We consider this finding to be an instance of noncompliance and is a repeat finding shown in Section IV of this report as prior year Finding 2023-002. Cause: The condition was caused by using an incorrect number of credits while calculating the Pell Grants for four students, by not properly adjusting Pell status upon dropping for one student and by using an incorrect expected family contribution for the other student. Effect: The result is the students received incorrect Pell monies. Question Costs: $1,857 Statistical sampling was not used when making sample selections. Recommendation: As $2,910 has since been refunded to the Department of Education and $1,053 has since been credited to the students' accounts, we recommend the Institution increase controls over monitoring and awarding Pell Grants. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2024-002
FINDING 2024-002: INCOMPLETE VERIFICATION FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION PROGRAM NAME: FEDERAL PELL GRANT PROGRAM AND FEDERAL DIRECT LOAN PROGRAM ALN: 84.063, 84.268 FEDERAL AWARD YEAR: 2023-2024 Compliance Requirement: Eligibility (E.) Criteria: An institution shall require each student whose application is selected for verification to verify all of the applicable items specified (34 CFR 668.54). Condition: We tested sixty-three files and an application selected for verification did not match supporting documentation for one student. We consider this finding to be an instance of non-compliance. Cause: The condition was caused by an oversight in the financial aid department. Effect: The result of not properly verifying a student’s Institutional Student Information Report (ISIR) to supporting documentation is the student could be ineligible or could have received an unauthorized award. Question Costs: $5,929 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution updated the ISIR to obtain the proper expected family contribution in order to calculate the difference in eligibility, and if unable to do so, refund $5,929 to the Department of Education and increase controls over student verification. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2024-002
FINDING 2024-002: INCOMPLETE VERIFICATION FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION PROGRAM NAME: FEDERAL PELL GRANT PROGRAM AND FEDERAL DIRECT LOAN PROGRAM ALN: 84.063, 84.268 FEDERAL AWARD YEAR: 2023-2024 Compliance Requirement: Eligibility (E.) Criteria: An institution shall require each student whose application is selected for verification to verify all of the applicable items specified (34 CFR 668.54). Condition: We tested sixty-three files and an application selected for verification did not match supporting documentation for one student. We consider this finding to be an instance of non-compliance. Cause: The condition was caused by an oversight in the financial aid department. Effect: The result of not properly verifying a student’s Institutional Student Information Report (ISIR) to supporting documentation is the student could be ineligible or could have received an unauthorized award. Question Costs: $5,929 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution updated the ISIR to obtain the proper expected family contribution in order to calculate the difference in eligibility, and if unable to do so, refund $5,929 to the Department of Education and increase controls over student verification. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2024-001
FINDING 2024-001: INCORRECT PELL GRANTS FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION PROGRAM NAME: FEDERAL PELL GRANT PROGRAM ALN: 84.063 FEDERAL AWARD YEAR: 2023-2024 Compliance Requirement: Eligibility (E.) Criteria: The amount of a student’s Federal Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year (34 CFR 690.62). Condition: We tested sixty-three files, fifty-four of which were Pell Grant recipients, and four students received Pell grants in excess of their allowed amounts and two students did not receive the full amount of their allowed Pell grants. The students were eligible for $31,028, but received $32,885. We consider this finding to be an instance of noncompliance and is a repeat finding shown in Section IV of this report as prior year Finding 2023-002. Cause: The condition was caused by using an incorrect number of credits while calculating the Pell Grants for four students, by not properly adjusting Pell status upon dropping for one student and by using an incorrect expected family contribution for the other student. Effect: The result is the students received incorrect Pell monies. Question Costs: $1,857 Statistical sampling was not used when making sample selections. Recommendation: As $2,910 has since been refunded to the Department of Education and $1,053 has since been credited to the students' accounts, we recommend the Institution increase controls over monitoring and awarding Pell Grants. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2024-002
FINDING 2024-002: INCOMPLETE VERIFICATION FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION PROGRAM NAME: FEDERAL PELL GRANT PROGRAM AND FEDERAL DIRECT LOAN PROGRAM ALN: 84.063, 84.268 FEDERAL AWARD YEAR: 2023-2024 Compliance Requirement: Eligibility (E.) Criteria: An institution shall require each student whose application is selected for verification to verify all of the applicable items specified (34 CFR 668.54). Condition: We tested sixty-three files and an application selected for verification did not match supporting documentation for one student. We consider this finding to be an instance of non-compliance. Cause: The condition was caused by an oversight in the financial aid department. Effect: The result of not properly verifying a student’s Institutional Student Information Report (ISIR) to supporting documentation is the student could be ineligible or could have received an unauthorized award. Question Costs: $5,929 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution updated the ISIR to obtain the proper expected family contribution in order to calculate the difference in eligibility, and if unable to do so, refund $5,929 to the Department of Education and increase controls over student verification. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.
Finding 2024-002
FINDING 2024-002: INCOMPLETE VERIFICATION FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION PROGRAM NAME: FEDERAL PELL GRANT PROGRAM AND FEDERAL DIRECT LOAN PROGRAM ALN: 84.063, 84.268 FEDERAL AWARD YEAR: 2023-2024 Compliance Requirement: Eligibility (E.) Criteria: An institution shall require each student whose application is selected for verification to verify all of the applicable items specified (34 CFR 668.54). Condition: We tested sixty-three files and an application selected for verification did not match supporting documentation for one student. We consider this finding to be an instance of non-compliance. Cause: The condition was caused by an oversight in the financial aid department. Effect: The result of not properly verifying a student’s Institutional Student Information Report (ISIR) to supporting documentation is the student could be ineligible or could have received an unauthorized award. Question Costs: $5,929 Statistical sampling was not used when making sample selections. Recommendation: We recommend the Institution updated the ISIR to obtain the proper expected family contribution in order to calculate the difference in eligibility, and if unable to do so, refund $5,929 to the Department of Education and increase controls over student verification. Views of Responsible Officials: The Institution agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.