FAC Explorer

Audit 3648

FY End
2023-06-30
Total Expended
$142.16M
Findings
8
Programs
26
Organization: Azusa Pacific University and Subsidiary (CA)
Year: 2023 Accepted: 2023-11-17
Auditor: Capincrouse LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2088 2023-001 - - N
2089 2023-001 - - N
2090 2023-001 - - N
2091 2023-001 - - N
578530 2023-001 - - N
578531 2023-001 - - N
578532 2023-001 - - N
578533 2023-001 - - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $114.06M Yes 1
84.063 Federal Pell Grant Program $11.40M Yes 1
93.264 Nurse Faculty Loan Program (nflp) $6.65M Yes 0
84.038 Federal Perkins Loan Program $2.74M Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $1.42M Yes 1
84.033 Federal Work-Study Program $872,390 Yes 0
93.247 Advanced Nursing Education Grant Program $650,429 - 0
93.925 Scholarships for Health Professions Students From Disadvantaged Backgrounds $600,000 Yes 0
93.191 Graduate Psychology Education Program and Patient Navigator and Chronic Disease Prevention Program $315,155 - 0
93.732 Covid-19 Mental and Behavioral Health Education and Training Grants $314,340 - 0
84.425 Covid-19 Education Stabilization Fund Heerf - Student Aid Portion $252,173 - 0
93.658 Foster Care_title IV-E $211,216 - 0
84.042 Trio_student Support Services $192,113 - 0
84.047 Trio_upward Bound $191,501 - 0
84.031 Higher Education_institutional Aid $184,154 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $132,710 Yes 0
93.156 Geriatric Training for Physicians, Dentists and Behavioral/mental Health Professionals $114,109 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $113,625 Yes 1
47.076 Education and Human Resources $107,518 - 0
84.116 Fund for the Improvement of Postsecondary Education $103,111 - 0
93.359 Nurse Education, Practice Quality and Retention Grants $69,350 - 0
93.250 Geriatric Academic Career Awards Department of Health and Human Services (b) $68,324 - 0
19.421 Academic Exchange Programs - English Language Programs $45,906 - 0
93.364 Nursing Student Loans $44,931 Yes 0
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $39,424 - 0
93.732 Mental and Behavioral Health Education and Training Grants $-1,522 - 0

Contacts

Name Title Type
TNQMP46NDSL1 Aaron Dahlke Auditee
6268156000 Nathan Salsbery, CPA Auditor
No contacts on file

Notes to SEFA

Title: RELATIONSHIP TO THE CONSOLIDATED FINANCIAL STATEMENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Azusa Pacific University and Subsidiary (the University) under programs of the federal government for the year ended June 30, 2023. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Expenditures in 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. If the University is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate See the Notes to the SEFA for chart/table
Title: SUBRECIPIENTS, NON-CASH ASSISTANCE, FEDERAL INSURANCE, LOANS, AND LOAN GUARANTEES Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Azusa Pacific University and Subsidiary (the University) under programs of the federal government for the year ended June 30, 2023. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Expenditures in 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. If the University is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The University did not receive any federal non-cash assistance, insurance, loans, or loan guarantees.
Title: FEDERAL PERKINS LOAN PROGRAM Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Azusa Pacific University and Subsidiary (the University) under programs of the federal government for the year ended June 30, 2023. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Expenditures in 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. If the University is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate See the Notes to the SEFA for chart/table
Title: NURSING FACULTY LOAN PROGRAM Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Azusa Pacific University and Subsidiary (the University) under programs of the federal government for the year ended June 30, 2023. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Expenditures in 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. If the University is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate See the Notes to the SEFA for chart/table
Title: NURSING STUDENT LOAN PROGRAM Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Azusa Pacific University and Subsidiary (the University) under programs of the federal government for the year ended June 30, 2023. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Expenditures in 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. If the University is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate See the Notes to the SEFA for chart/table
Title: PROGRAM CLUSTERS Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Azusa Pacific University and Subsidiary (the University) under programs of the federal government for the year ended June 30, 2023. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Expenditures in 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. If the University is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate Uniform Guidance defines a cluster of programs as a grouping of closely related programs that share common compliance requirements. According to this definition, Research & Development, Student Financial Assistance, and TRIO were identified as clusters.
Title: CONTINGENCIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Azusa Pacific University and Subsidiary (the University) under programs of the federal government for the year ended June 30, 2023. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Expenditures in 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. If the University is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The grant amounts received are subject to audit and adjustment. If any expenditure is disallowed by the grantor agencies as a result of such an audit, any claim for reimbursement to the grantor agencies would become a liability of the University. In the opinion of management, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal laws and regulations.

Finding Details

Finding 2023-001
Return of Title IV (R2T4) Calculations (OPEID: 4278800) Other Matter DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.379 Federal Award Identification #: 2022-23 Financial Aid Year Condition: The University did not return Title IV funds for two modular student withdrawals that require funds to be returned based on the completion rate. Both students did not meet an exemption under the modular withdrawal guidance and had not attended past 60%. Criteria: 34 CFR 668.22 Questioned Costs: $8,009 Context: Out of 60 students, 2 students who withdrew during the audit period tested required R2T4s to be completed but the calculation was never performed. Both were performed during the audit and required funds were properly returned on 9/14/2023. Cause: The University believed that the students had earned their F’s but the last day of attendance was before the 60% date of the calendar. Effect: Returns of Title IV funds were not performed timely. Identification as repeat finding, if applicable: Recommendation: We recommend an individual with appropriate return calculation knowledge review the last day of attendance for all students that earn Fs to verify that they had academic activity beyond the required calendar date to earn all of their aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2023-001
Return of Title IV (R2T4) Calculations (OPEID: 4278800) Other Matter DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.379 Federal Award Identification #: 2022-23 Financial Aid Year Condition: The University did not return Title IV funds for two modular student withdrawals that require funds to be returned based on the completion rate. Both students did not meet an exemption under the modular withdrawal guidance and had not attended past 60%. Criteria: 34 CFR 668.22 Questioned Costs: $8,009 Context: Out of 60 students, 2 students who withdrew during the audit period tested required R2T4s to be completed but the calculation was never performed. Both were performed during the audit and required funds were properly returned on 9/14/2023. Cause: The University believed that the students had earned their F’s but the last day of attendance was before the 60% date of the calendar. Effect: Returns of Title IV funds were not performed timely. Identification as repeat finding, if applicable: Recommendation: We recommend an individual with appropriate return calculation knowledge review the last day of attendance for all students that earn Fs to verify that they had academic activity beyond the required calendar date to earn all of their aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2023-001
Return of Title IV (R2T4) Calculations (OPEID: 4278800) Other Matter DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.379 Federal Award Identification #: 2022-23 Financial Aid Year Condition: The University did not return Title IV funds for two modular student withdrawals that require funds to be returned based on the completion rate. Both students did not meet an exemption under the modular withdrawal guidance and had not attended past 60%. Criteria: 34 CFR 668.22 Questioned Costs: $8,009 Context: Out of 60 students, 2 students who withdrew during the audit period tested required R2T4s to be completed but the calculation was never performed. Both were performed during the audit and required funds were properly returned on 9/14/2023. Cause: The University believed that the students had earned their F’s but the last day of attendance was before the 60% date of the calendar. Effect: Returns of Title IV funds were not performed timely. Identification as repeat finding, if applicable: Recommendation: We recommend an individual with appropriate return calculation knowledge review the last day of attendance for all students that earn Fs to verify that they had academic activity beyond the required calendar date to earn all of their aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2023-001
Return of Title IV (R2T4) Calculations (OPEID: 4278800) Other Matter DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.379 Federal Award Identification #: 2022-23 Financial Aid Year Condition: The University did not return Title IV funds for two modular student withdrawals that require funds to be returned based on the completion rate. Both students did not meet an exemption under the modular withdrawal guidance and had not attended past 60%. Criteria: 34 CFR 668.22 Questioned Costs: $8,009 Context: Out of 60 students, 2 students who withdrew during the audit period tested required R2T4s to be completed but the calculation was never performed. Both were performed during the audit and required funds were properly returned on 9/14/2023. Cause: The University believed that the students had earned their F’s but the last day of attendance was before the 60% date of the calendar. Effect: Returns of Title IV funds were not performed timely. Identification as repeat finding, if applicable: Recommendation: We recommend an individual with appropriate return calculation knowledge review the last day of attendance for all students that earn Fs to verify that they had academic activity beyond the required calendar date to earn all of their aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2023-001
Return of Title IV (R2T4) Calculations (OPEID: 4278800) Other Matter DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.379 Federal Award Identification #: 2022-23 Financial Aid Year Condition: The University did not return Title IV funds for two modular student withdrawals that require funds to be returned based on the completion rate. Both students did not meet an exemption under the modular withdrawal guidance and had not attended past 60%. Criteria: 34 CFR 668.22 Questioned Costs: $8,009 Context: Out of 60 students, 2 students who withdrew during the audit period tested required R2T4s to be completed but the calculation was never performed. Both were performed during the audit and required funds were properly returned on 9/14/2023. Cause: The University believed that the students had earned their F’s but the last day of attendance was before the 60% date of the calendar. Effect: Returns of Title IV funds were not performed timely. Identification as repeat finding, if applicable: Recommendation: We recommend an individual with appropriate return calculation knowledge review the last day of attendance for all students that earn Fs to verify that they had academic activity beyond the required calendar date to earn all of their aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2023-001
Return of Title IV (R2T4) Calculations (OPEID: 4278800) Other Matter DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.379 Federal Award Identification #: 2022-23 Financial Aid Year Condition: The University did not return Title IV funds for two modular student withdrawals that require funds to be returned based on the completion rate. Both students did not meet an exemption under the modular withdrawal guidance and had not attended past 60%. Criteria: 34 CFR 668.22 Questioned Costs: $8,009 Context: Out of 60 students, 2 students who withdrew during the audit period tested required R2T4s to be completed but the calculation was never performed. Both were performed during the audit and required funds were properly returned on 9/14/2023. Cause: The University believed that the students had earned their F’s but the last day of attendance was before the 60% date of the calendar. Effect: Returns of Title IV funds were not performed timely. Identification as repeat finding, if applicable: Recommendation: We recommend an individual with appropriate return calculation knowledge review the last day of attendance for all students that earn Fs to verify that they had academic activity beyond the required calendar date to earn all of their aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2023-001
Return of Title IV (R2T4) Calculations (OPEID: 4278800) Other Matter DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.379 Federal Award Identification #: 2022-23 Financial Aid Year Condition: The University did not return Title IV funds for two modular student withdrawals that require funds to be returned based on the completion rate. Both students did not meet an exemption under the modular withdrawal guidance and had not attended past 60%. Criteria: 34 CFR 668.22 Questioned Costs: $8,009 Context: Out of 60 students, 2 students who withdrew during the audit period tested required R2T4s to be completed but the calculation was never performed. Both were performed during the audit and required funds were properly returned on 9/14/2023. Cause: The University believed that the students had earned their F’s but the last day of attendance was before the 60% date of the calendar. Effect: Returns of Title IV funds were not performed timely. Identification as repeat finding, if applicable: Recommendation: We recommend an individual with appropriate return calculation knowledge review the last day of attendance for all students that earn Fs to verify that they had academic activity beyond the required calendar date to earn all of their aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2023-001
Return of Title IV (R2T4) Calculations (OPEID: 4278800) Other Matter DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.379 Federal Award Identification #: 2022-23 Financial Aid Year Condition: The University did not return Title IV funds for two modular student withdrawals that require funds to be returned based on the completion rate. Both students did not meet an exemption under the modular withdrawal guidance and had not attended past 60%. Criteria: 34 CFR 668.22 Questioned Costs: $8,009 Context: Out of 60 students, 2 students who withdrew during the audit period tested required R2T4s to be completed but the calculation was never performed. Both were performed during the audit and required funds were properly returned on 9/14/2023. Cause: The University believed that the students had earned their F’s but the last day of attendance was before the 60% date of the calendar. Effect: Returns of Title IV funds were not performed timely. Identification as repeat finding, if applicable: Recommendation: We recommend an individual with appropriate return calculation knowledge review the last day of attendance for all students that earn Fs to verify that they had academic activity beyond the required calendar date to earn all of their aid. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.