FAC Explorer

Audit 351349

FY End
2024-06-30
Total Expended
$14.83M
Findings
4
Programs
10
Organization: Avila University (MO)
Year: 2024 Accepted: 2025-03-31
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
546965 2024-003 Significant Deficiency Yes N
546966 2024-003 Significant Deficiency Yes N
1123407 2024-003 Significant Deficiency Yes N
1123408 2024-003 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $9.10M Yes 1
84.063 Federal Pell Grant Program $3.90M Yes 1
84.031 Higher Education Institutional Aid $556,656 - 0
84.047 Trio Project Achieve $353,738 - 0
84.047 Trio Upward Bound $307,383 - 0
84.042 Trio Student Support Services Grant $269,382 - 0
84.033 Federal Work-Study Program $129,574 Yes 0
47.076 Education and Human Resources $97,178 - 0
84.007 Federal Supplemental Educational Opportunity Grants $94,750 Yes 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $16,974 Yes 0

Contacts

Name Title Type
DGXAZ2M51UL3 Abdul Amini Auditee
8165012487 Dustin Haywood Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: N/A The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the University under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). 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 assets or cash flows of the University.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: N/A Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: N/A The University has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-003
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063 Federal Direct Student Loans - Award Year 2024 Federal Pell Grant Program - Award Year 2024 Criteria or Specific Requirement – Special Tests & Provisions: Enrollment Reporting (Pell 34 CFR Section 690.83(b)(2); FDL, 34 CFR Section 685.309). Federal regulations state that enrollment information must be reported to the National Student Loan Data System (NSLDS) website within 30 days of whenever attendance changes for students, unless a complete roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leave of absence. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Additionally, institutions are required to accurately report the student's Campus-Level and Program-Level enrollment data. Condition – The University did not ensure accurate and timely notification to the NSLDS of student status changes and program-level enrollment data. Cause – Oversight by management. Effect – Notification of student changes was not reported in a timely manner or was reported inaccurately. Questioned Costs – None noted. Context – Out of a population of 876 status changes, 40 changes were tested to ensure the University notified the NSLDS of student status changes in a timely manner and used accurate information. Out of these 40 status changes, there were 5 selected where the campus and program-level record information was not in agreement between the NSLDS and the campus level information. Out of these 40 status changes selected for testing, there were 9 instances in which the student's status change was reported after the 60 day requirement. The sample was not, and was not intended to be, a statistically valid sample. Identification as a Repeat Finding – Yes, see prior year findings 2023-001, 2022-002, 2021-001, 2020-002 and 2019-003. Recommendation – The University should implement monitoring policies and procedures to ensure that notifications are remitted timely and accurately. Views of Responsible Officials and Planned Corrective Actions – Management has hired a new Director of Institutional Research and provided training and is aware of the federal regulations surrounding enrollment information that must be reported to the NSLDS. Given the complexity of the reporting, management has established additional policies and procedures to address the errors related to enrollment reporting to the NSLDS in a timely and accurate manner.
Finding 2024-003
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063 Federal Direct Student Loans - Award Year 2024 Federal Pell Grant Program - Award Year 2024 Criteria or Specific Requirement – Special Tests & Provisions: Enrollment Reporting (Pell 34 CFR Section 690.83(b)(2); FDL, 34 CFR Section 685.309). Federal regulations state that enrollment information must be reported to the National Student Loan Data System (NSLDS) website within 30 days of whenever attendance changes for students, unless a complete roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leave of absence. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Additionally, institutions are required to accurately report the student's Campus-Level and Program-Level enrollment data. Condition – The University did not ensure accurate and timely notification to the NSLDS of student status changes and program-level enrollment data. Cause – Oversight by management. Effect – Notification of student changes was not reported in a timely manner or was reported inaccurately. Questioned Costs – None noted. Context – Out of a population of 876 status changes, 40 changes were tested to ensure the University notified the NSLDS of student status changes in a timely manner and used accurate information. Out of these 40 status changes, there were 5 selected where the campus and program-level record information was not in agreement between the NSLDS and the campus level information. Out of these 40 status changes selected for testing, there were 9 instances in which the student's status change was reported after the 60 day requirement. The sample was not, and was not intended to be, a statistically valid sample. Identification as a Repeat Finding – Yes, see prior year findings 2023-001, 2022-002, 2021-001, 2020-002 and 2019-003. Recommendation – The University should implement monitoring policies and procedures to ensure that notifications are remitted timely and accurately. Views of Responsible Officials and Planned Corrective Actions – Management has hired a new Director of Institutional Research and provided training and is aware of the federal regulations surrounding enrollment information that must be reported to the NSLDS. Given the complexity of the reporting, management has established additional policies and procedures to address the errors related to enrollment reporting to the NSLDS in a timely and accurate manner.
Finding 2024-003
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063 Federal Direct Student Loans - Award Year 2024 Federal Pell Grant Program - Award Year 2024 Criteria or Specific Requirement – Special Tests & Provisions: Enrollment Reporting (Pell 34 CFR Section 690.83(b)(2); FDL, 34 CFR Section 685.309). Federal regulations state that enrollment information must be reported to the National Student Loan Data System (NSLDS) website within 30 days of whenever attendance changes for students, unless a complete roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leave of absence. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Additionally, institutions are required to accurately report the student's Campus-Level and Program-Level enrollment data. Condition – The University did not ensure accurate and timely notification to the NSLDS of student status changes and program-level enrollment data. Cause – Oversight by management. Effect – Notification of student changes was not reported in a timely manner or was reported inaccurately. Questioned Costs – None noted. Context – Out of a population of 876 status changes, 40 changes were tested to ensure the University notified the NSLDS of student status changes in a timely manner and used accurate information. Out of these 40 status changes, there were 5 selected where the campus and program-level record information was not in agreement between the NSLDS and the campus level information. Out of these 40 status changes selected for testing, there were 9 instances in which the student's status change was reported after the 60 day requirement. The sample was not, and was not intended to be, a statistically valid sample. Identification as a Repeat Finding – Yes, see prior year findings 2023-001, 2022-002, 2021-001, 2020-002 and 2019-003. Recommendation – The University should implement monitoring policies and procedures to ensure that notifications are remitted timely and accurately. Views of Responsible Officials and Planned Corrective Actions – Management has hired a new Director of Institutional Research and provided training and is aware of the federal regulations surrounding enrollment information that must be reported to the NSLDS. Given the complexity of the reporting, management has established additional policies and procedures to address the errors related to enrollment reporting to the NSLDS in a timely and accurate manner.
Finding 2024-003
Student Financial Assistance Cluster U.S. Department of Education ALNs 84.268, 84.063 Federal Direct Student Loans - Award Year 2024 Federal Pell Grant Program - Award Year 2024 Criteria or Specific Requirement – Special Tests & Provisions: Enrollment Reporting (Pell 34 CFR Section 690.83(b)(2); FDL, 34 CFR Section 685.309). Federal regulations state that enrollment information must be reported to the National Student Loan Data System (NSLDS) website within 30 days of whenever attendance changes for students, unless a complete roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leave of absence. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Additionally, institutions are required to accurately report the student's Campus-Level and Program-Level enrollment data. Condition – The University did not ensure accurate and timely notification to the NSLDS of student status changes and program-level enrollment data. Cause – Oversight by management. Effect – Notification of student changes was not reported in a timely manner or was reported inaccurately. Questioned Costs – None noted. Context – Out of a population of 876 status changes, 40 changes were tested to ensure the University notified the NSLDS of student status changes in a timely manner and used accurate information. Out of these 40 status changes, there were 5 selected where the campus and program-level record information was not in agreement between the NSLDS and the campus level information. Out of these 40 status changes selected for testing, there were 9 instances in which the student's status change was reported after the 60 day requirement. The sample was not, and was not intended to be, a statistically valid sample. Identification as a Repeat Finding – Yes, see prior year findings 2023-001, 2022-002, 2021-001, 2020-002 and 2019-003. Recommendation – The University should implement monitoring policies and procedures to ensure that notifications are remitted timely and accurately. Views of Responsible Officials and Planned Corrective Actions – Management has hired a new Director of Institutional Research and provided training and is aware of the federal regulations surrounding enrollment information that must be reported to the NSLDS. Given the complexity of the reporting, management has established additional policies and procedures to address the errors related to enrollment reporting to the NSLDS in a timely and accurate manner.