Audit 351778

Finding 2024-001 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2024 Criteria: 34 CFR 668.22 requires the University to implement internal control procedures and to appropriately administer funding under the Student Financial Assistance Cluster to return Title IV funds in the appropriate time required by regulations. Condition: During the course of our testing, we identified one student from a sample of nine whose Title IV refunds were not calculated correctly. Additionally, we identified one student from a sample of nine whose return of Title IV aid was not returned in the appropriate time required. Cause: Administrative oversight by personnel in calculating and reporting the status accurately and timely did not operate as designed Context: Controls did not operate properly to refund students with Federal Direct loans or Pell grants. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to return aid properly to the students. Questioned Costs: None Repeat Finding: Yes Recommendations: The University should implement and document an overall quality assurance process including adequate controls to prevent overall noncompliance. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan on page 39-42.

Finding 2024-002 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2024 Criteria: The University is required to ensure proper controls are present to report enrollment information accurately and on a timely basis as required through specific regulations at 34 CFR 685.309(b). Condition: During the course of our special tests and provisions, we identified 3 students from a sample of 25 where the number of days between the enrollment change and reporting to National Student Loan Data System (NSLDS) was not within the required 60 days. We also identified 3 students from our sample of 25 whose withdraw date was reported as the day after the withdraw began and 1 student whose withdraw date was reported as the end of the semester in which the student was attending. We also identified 2 students from our sample of 25 who was reported as withdrawn instead of graduated. Cause: Administrative oversight by personnel in reporting the status accurately and timely did not operate as designed. Context: Controls did operate properly for the University to notify NSLDS accurately and within the required timeframe. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to report enrollment status changes accurately and timely. Questioned Costs: None Repeat Finding: Yes Recommendations: The University should evaluate sufficiency of current procedures to ensure that all status changes are reported in a timely and accurate manner for students who receive federal loans. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan on page 39-42.

Finding 2024-001 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2024 Criteria: 34 CFR 668.22 requires the University to implement internal control procedures and to appropriately administer funding under the Student Financial Assistance Cluster to return Title IV funds in the appropriate time required by regulations. Condition: During the course of our testing, we identified one student from a sample of nine whose Title IV refunds were not calculated correctly. Additionally, we identified one student from a sample of nine whose return of Title IV aid was not returned in the appropriate time required. Cause: Administrative oversight by personnel in calculating and reporting the status accurately and timely did not operate as designed Context: Controls did not operate properly to refund students with Federal Direct loans or Pell grants. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to return aid properly to the students. Questioned Costs: None Repeat Finding: Yes Recommendations: The University should implement and document an overall quality assurance process including adequate controls to prevent overall noncompliance. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan on page 39-42.

Finding 2024-002 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2024 Criteria: The University is required to ensure proper controls are present to report enrollment information accurately and on a timely basis as required through specific regulations at 34 CFR 685.309(b). Condition: During the course of our special tests and provisions, we identified 3 students from a sample of 25 where the number of days between the enrollment change and reporting to National Student Loan Data System (NSLDS) was not within the required 60 days. We also identified 3 students from our sample of 25 whose withdraw date was reported as the day after the withdraw began and 1 student whose withdraw date was reported as the end of the semester in which the student was attending. We also identified 2 students from our sample of 25 who was reported as withdrawn instead of graduated. Cause: Administrative oversight by personnel in reporting the status accurately and timely did not operate as designed. Context: Controls did operate properly for the University to notify NSLDS accurately and within the required timeframe. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to report enrollment status changes accurately and timely. Questioned Costs: None Repeat Finding: Yes Recommendations: The University should evaluate sufficiency of current procedures to ensure that all status changes are reported in a timely and accurate manner for students who receive federal loans. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan on page 39-42.

Finding 2024-001 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2024 Criteria: 34 CFR 668.22 requires the University to implement internal control procedures and to appropriately administer funding under the Student Financial Assistance Cluster to return Title IV funds in the appropriate time required by regulations. Condition: During the course of our testing, we identified one student from a sample of nine whose Title IV refunds were not calculated correctly. Additionally, we identified one student from a sample of nine whose return of Title IV aid was not returned in the appropriate time required. Cause: Administrative oversight by personnel in calculating and reporting the status accurately and timely did not operate as designed Context: Controls did not operate properly to refund students with Federal Direct loans or Pell grants. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to return aid properly to the students. Questioned Costs: None Repeat Finding: Yes Recommendations: The University should implement and document an overall quality assurance process including adequate controls to prevent overall noncompliance. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan on page 39-42.

Finding 2024-002 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2024 Criteria: The University is required to ensure proper controls are present to report enrollment information accurately and on a timely basis as required through specific regulations at 34 CFR 685.309(b). Condition: During the course of our special tests and provisions, we identified 3 students from a sample of 25 where the number of days between the enrollment change and reporting to National Student Loan Data System (NSLDS) was not within the required 60 days. We also identified 3 students from our sample of 25 whose withdraw date was reported as the day after the withdraw began and 1 student whose withdraw date was reported as the end of the semester in which the student was attending. We also identified 2 students from our sample of 25 who was reported as withdrawn instead of graduated. Cause: Administrative oversight by personnel in reporting the status accurately and timely did not operate as designed. Context: Controls did operate properly for the University to notify NSLDS accurately and within the required timeframe. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to report enrollment status changes accurately and timely. Questioned Costs: None Repeat Finding: Yes Recommendations: The University should evaluate sufficiency of current procedures to ensure that all status changes are reported in a timely and accurate manner for students who receive federal loans. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan on page 39-42.

Finding 2024-001 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2024 Criteria: 34 CFR 668.22 requires the University to implement internal control procedures and to appropriately administer funding under the Student Financial Assistance Cluster to return Title IV funds in the appropriate time required by regulations. Condition: During the course of our testing, we identified one student from a sample of nine whose Title IV refunds were not calculated correctly. Additionally, we identified one student from a sample of nine whose return of Title IV aid was not returned in the appropriate time required. Cause: Administrative oversight by personnel in calculating and reporting the status accurately and timely did not operate as designed Context: Controls did not operate properly to refund students with Federal Direct loans or Pell grants. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to return aid properly to the students. Questioned Costs: None Repeat Finding: Yes Recommendations: The University should implement and document an overall quality assurance process including adequate controls to prevent overall noncompliance. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan on page 39-42.

Finding 2024-002 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2024 Criteria: The University is required to ensure proper controls are present to report enrollment information accurately and on a timely basis as required through specific regulations at 34 CFR 685.309(b). Condition: During the course of our special tests and provisions, we identified 3 students from a sample of 25 where the number of days between the enrollment change and reporting to National Student Loan Data System (NSLDS) was not within the required 60 days. We also identified 3 students from our sample of 25 whose withdraw date was reported as the day after the withdraw began and 1 student whose withdraw date was reported as the end of the semester in which the student was attending. We also identified 2 students from our sample of 25 who was reported as withdrawn instead of graduated. Cause: Administrative oversight by personnel in reporting the status accurately and timely did not operate as designed. Context: Controls did operate properly for the University to notify NSLDS accurately and within the required timeframe. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to report enrollment status changes accurately and timely. Questioned Costs: None Repeat Finding: Yes Recommendations: The University should evaluate sufficiency of current procedures to ensure that all status changes are reported in a timely and accurate manner for students who receive federal loans. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan on page 39-42.