FAC Explorer

Audit 369748

FY End
2024-12-31
Total Expended
$5.95M
Findings
2
Programs
15
Organization: Sentara Healthcare and Subsidiaries (VA)
Year: 2024 Accepted: 2025-09-30
Auditor: Pbmares LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1157525 2024-001 Material Weakness Yes N
1157526 2024-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $3.75M Yes 1
84.063 Federal Pell Grant Program $616,966 Yes 1
93.558 Temporary Assistance for Needy Families $379,811 Yes 0
93.575 Child Care and Development Block Grant $272,416 Yes 0
16.321 Antiterrorism Emergency Reserve $249,554 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $190,177 Yes 0
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $151,984 Yes 0
93.495 Community Health Workers for Public Health Response and Resilient $87,927 Yes 0
93.395 Cancer Treatment Research $51,850 Yes 0
16.575 Crime Victim Assistance $42,117 Yes 0
93.399 Cancer Control $39,757 Yes 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $20,800 Yes 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $4,301 Yes 0
93.839 Blood Diseases and Resources Research $3,981 Yes 0
93.837 Cardiovascular Diseases Research $525 Yes 0

Contacts

Name Title Type
FS6GU5PLE811 Michael Truesdale Auditee
7572528013 Shawn Middleton Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Sentara Health and Subsidiaries (the Organization) under programs of the federal government for the year ended December 31, 2024. The information in the Schedule is presented in accordance with the requirements imposed by the Single Audit Act and Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) 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 Organization, it is not intended to, and does not present the financial position, changes in net assets, or cash flows of the Organization.
The Organization participates in the Federal Direct Student Loan Programs (Programs). The Schedule includes amounts loaned under the Programs, which are not included in the basic financial statements of the Organization, as these loans were made by various lending institutions. Expenditures for loans are reported in the Schedule when certified and guaranteed. The Organization is responsible only for the performance of certain administrative functions with respect to the Programs and, accordingly, these loans are not included in its basic financial statements. It is not practicable to determine the balance of loans outstanding to students and former students of the Organization under the Programs at December 31, 2024.

Finding Details

Finding 2024-001
Criteria: Per 34 CFR §685.309(b) and NSLDS reporting requirements, institutions must report changes in student enrollment status to the National Student Loan Data System (NSLDS) within 30 days of the change or within 60 days if reporting via roster files through the National Student Clearinghouse (NSC). Condition: A sample of student enrollment records tested identified one student who withdrew on May 3, 2024. The Organization was notified of the student’s withdrawal on May 12, 2024. NSLDS reflected the withdrawal with a Certification Date of September 30, 2024, which is 141 days after the Organization’s notification date. This exceeds both the 30-day and 60-day reporting windows. Cause: The institution relies on scheduled end-of-term and first-of-term Clearinghouse reporting files. Because the Organization’s notice of withdrawal on May 12, 2024 occurred after the Spring 2024 submission on May 10, 2024, the change was not captured in the Spring 2024 submission. Because the student was not enrolled in the Summer 2024 term, their withdrawal status was not included until the Fall 2024 first-of-term file on August 27, 2024, and subsequently updated at NSLDS on September 30, 2024. The institution did not submit an out-of-cycle file to report the withdrawal timely. Effect or Potential Effect: Untimely reporting of enrollment status changes to NSLDS increases the risk that student loan repayment status and grace periods will be calculated incorrectly, potentially impacting borrowers and resulting in noncompliance with federal reporting requirements. Questioned Costs: There were no questioned costs associated with this finding. Identification of Repeat Findings: This is not a repeat finding. Recommendation: We recommend the institution implement controls to ensure that all enrollment status changes, including withdrawals occurring outside of standard roster cycles, are reported to NSLDS within the required timeframe. This should include submitting out-of-cycle enrollment updates to the Clearinghouse when necessary. Views of Responsible Officials: Management agrees with the finding and recommendation. Corrective Action Plan: See Management’s Corrective Action Plan (Unaudited).