Audit 37068

FY End
2022-06-30
Total Expended
$1.70M
Findings
12
Programs
6
Year: 2022 Accepted: 2023-03-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
30238 2022-002 Significant Deficiency - N
30239 2022-003 Significant Deficiency - N
30240 2022-003 Significant Deficiency - N
30241 2022-003 Significant Deficiency - N
30242 2022-002 Significant Deficiency - N
30243 2022-003 Significant Deficiency - N
606680 2022-002 Significant Deficiency - N
606681 2022-003 Significant Deficiency - N
606682 2022-003 Significant Deficiency - N
606683 2022-003 Significant Deficiency - N
606684 2022-002 Significant Deficiency - N
606685 2022-003 Significant Deficiency - N

Programs

Contacts

Name Title Type
LBFMCP8MH1S4 Sara Shepherd Auditee
2523342010 Chad Kisner 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. De Minimis Rate Used: N Rate Explanation: Mid-Atlantic Christian University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Mid-Atlantic Christian University under programs of the federal government for the year ended June 30, 2022. 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 Mid-Atlantic Christian University, it is not intended to, and does not present, the financial position, changes in net assets or cash flows of Mid-Atlantic Christian University.

Finding Details

2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Criteria: In accordance with 34 CFR 685.309(b) and 34 CFR section 690.83(b)(2), for Direct Loans and Pell grants, respectively, once the Enrollment Reporting roster file is received from the NSLDS, the institution must update the Enrollment Reporting roster file for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes to NSLDS. Statement of Condition: During the audit, it was noted that the University incorrectly reported student enrollment status at changes in enrollment. Questioned Costs: Such information is not applicable for this finding since it is nonmonetary in nature. Perspective Information: The audit included a detailed testing of 40 student files, of which this significant deficiency applies to 4, indicating an error rate of 10.00%. Cause and Effect: Due to lapses in communication between departments, in certain instances, the University failed to provide NSLDS with accurate updates to student enrollment statuses, resulting in misrepresentation within the NSLDS system. Recommendation: The University should ensure that the correct enrollment status is reported to NSLDS. View of Responsible Officials: The University acknowledges this finding and is continuing to improve communication between departments. The University utilizes National Student Clearinghouse as its main source of updating student enrollment to the National Student Loan Data System. We recognize that there some time lapses from when the information was submitted to the Clearinghouse and then processed by NSLDS. This caused the incorrect enrollment status to appear and overlap the correct information.
2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Criteria: In accordance with 34 CFR 668.22(f), in the calculation of the percentage of payment period and/or period of enrollment completed, the total number of calendar days in a payment and/or enrollment period includes all days within the period, except that institutionally scheduled breaks of at least 5 consecutive calendar days and days in which the student was on an approved leave of absence are excluded from the total number of calendar days in a payment period and/or period of enrollment. Statement of Condition: During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Questioned Costs: The known monetary error is $74 over-awarded. Extrapolation of the error was not necessary because all withdrawals were tested during the audit. Therefore, the monetary impact of this deficiency does not exceed the reporting threshold of $25,000. Perspective Information: The audit included a detailed testing of 40 student files, of which this significant deficiency applies to 4, indicating an error rate of 10.00%. Cause and Effect: For all withdrawal calculations, the total day count was not performed per the instructions describe in the handbook. This results in a miscalculation of percentage of Title IV aid earned and could result in monetary error. Recommendation: The University should ensure that the total number of calendar days in the payment period or period of enrollment is counted correctly utilizing the guidance provided by the Compliance Supplement and the Student Financial Aid Handbook. View of Responsible Officials: The University acknowledges this finding and has created additional checks to make sure this does not happen in the future. The University identified the quantity of days completed based on the start and end date of the semester. One of the campus wide breaks was counted in the quantity of days when it did not meet the minimum amount to be counted as a break for Return to Title IV purposes. This caused a miscalculation in the percentage of Title IV earned aid.
2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Criteria: In accordance with 34 CFR 668.22(f), in the calculation of the percentage of payment period and/or period of enrollment completed, the total number of calendar days in a payment and/or enrollment period includes all days within the period, except that institutionally scheduled breaks of at least 5 consecutive calendar days and days in which the student was on an approved leave of absence are excluded from the total number of calendar days in a payment period and/or period of enrollment. Statement of Condition: During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Questioned Costs: The known monetary error is $74 over-awarded. Extrapolation of the error was not necessary because all withdrawals were tested during the audit. Therefore, the monetary impact of this deficiency does not exceed the reporting threshold of $25,000. Perspective Information: The audit included a detailed testing of 40 student files, of which this significant deficiency applies to 4, indicating an error rate of 10.00%. Cause and Effect: For all withdrawal calculations, the total day count was not performed per the instructions describe in the handbook. This results in a miscalculation of percentage of Title IV aid earned and could result in monetary error. Recommendation: The University should ensure that the total number of calendar days in the payment period or period of enrollment is counted correctly utilizing the guidance provided by the Compliance Supplement and the Student Financial Aid Handbook. View of Responsible Officials: The University acknowledges this finding and has created additional checks to make sure this does not happen in the future. The University identified the quantity of days completed based on the start and end date of the semester. One of the campus wide breaks was counted in the quantity of days when it did not meet the minimum amount to be counted as a break for Return to Title IV purposes. This caused a miscalculation in the percentage of Title IV earned aid.
2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Criteria: In accordance with 34 CFR 668.22(f), in the calculation of the percentage of payment period and/or period of enrollment completed, the total number of calendar days in a payment and/or enrollment period includes all days within the period, except that institutionally scheduled breaks of at least 5 consecutive calendar days and days in which the student was on an approved leave of absence are excluded from the total number of calendar days in a payment period and/or period of enrollment. Statement of Condition: During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Questioned Costs: The known monetary error is $74 over-awarded. Extrapolation of the error was not necessary because all withdrawals were tested during the audit. Therefore, the monetary impact of this deficiency does not exceed the reporting threshold of $25,000. Perspective Information: The audit included a detailed testing of 40 student files, of which this significant deficiency applies to 4, indicating an error rate of 10.00%. Cause and Effect: For all withdrawal calculations, the total day count was not performed per the instructions describe in the handbook. This results in a miscalculation of percentage of Title IV aid earned and could result in monetary error. Recommendation: The University should ensure that the total number of calendar days in the payment period or period of enrollment is counted correctly utilizing the guidance provided by the Compliance Supplement and the Student Financial Aid Handbook. View of Responsible Officials: The University acknowledges this finding and has created additional checks to make sure this does not happen in the future. The University identified the quantity of days completed based on the start and end date of the semester. One of the campus wide breaks was counted in the quantity of days when it did not meet the minimum amount to be counted as a break for Return to Title IV purposes. This caused a miscalculation in the percentage of Title IV earned aid.
2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Criteria: In accordance with 34 CFR 685.309(b) and 34 CFR section 690.83(b)(2), for Direct Loans and Pell grants, respectively, once the Enrollment Reporting roster file is received from the NSLDS, the institution must update the Enrollment Reporting roster file for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes to NSLDS. Statement of Condition: During the audit, it was noted that the University incorrectly reported student enrollment status at changes in enrollment. Questioned Costs: Such information is not applicable for this finding since it is nonmonetary in nature. Perspective Information: The audit included a detailed testing of 40 student files, of which this significant deficiency applies to 4, indicating an error rate of 10.00%. Cause and Effect: Due to lapses in communication between departments, in certain instances, the University failed to provide NSLDS with accurate updates to student enrollment statuses, resulting in misrepresentation within the NSLDS system. Recommendation: The University should ensure that the correct enrollment status is reported to NSLDS. View of Responsible Officials: The University acknowledges this finding and is continuing to improve communication between departments. The University utilizes National Student Clearinghouse as its main source of updating student enrollment to the National Student Loan Data System. We recognize that there some time lapses from when the information was submitted to the Clearinghouse and then processed by NSLDS. This caused the incorrect enrollment status to appear and overlap the correct information.
2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Criteria: In accordance with 34 CFR 668.22(f), in the calculation of the percentage of payment period and/or period of enrollment completed, the total number of calendar days in a payment and/or enrollment period includes all days within the period, except that institutionally scheduled breaks of at least 5 consecutive calendar days and days in which the student was on an approved leave of absence are excluded from the total number of calendar days in a payment period and/or period of enrollment. Statement of Condition: During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Questioned Costs: The known monetary error is $74 over-awarded. Extrapolation of the error was not necessary because all withdrawals were tested during the audit. Therefore, the monetary impact of this deficiency does not exceed the reporting threshold of $25,000. Perspective Information: The audit included a detailed testing of 40 student files, of which this significant deficiency applies to 4, indicating an error rate of 10.00%. Cause and Effect: For all withdrawal calculations, the total day count was not performed per the instructions describe in the handbook. This results in a miscalculation of percentage of Title IV aid earned and could result in monetary error. Recommendation: The University should ensure that the total number of calendar days in the payment period or period of enrollment is counted correctly utilizing the guidance provided by the Compliance Supplement and the Student Financial Aid Handbook. View of Responsible Officials: The University acknowledges this finding and has created additional checks to make sure this does not happen in the future. The University identified the quantity of days completed based on the start and end date of the semester. One of the campus wide breaks was counted in the quantity of days when it did not meet the minimum amount to be counted as a break for Return to Title IV purposes. This caused a miscalculation in the percentage of Title IV earned aid.
2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Criteria: In accordance with 34 CFR 685.309(b) and 34 CFR section 690.83(b)(2), for Direct Loans and Pell grants, respectively, once the Enrollment Reporting roster file is received from the NSLDS, the institution must update the Enrollment Reporting roster file for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes to NSLDS. Statement of Condition: During the audit, it was noted that the University incorrectly reported student enrollment status at changes in enrollment. Questioned Costs: Such information is not applicable for this finding since it is nonmonetary in nature. Perspective Information: The audit included a detailed testing of 40 student files, of which this significant deficiency applies to 4, indicating an error rate of 10.00%. Cause and Effect: Due to lapses in communication between departments, in certain instances, the University failed to provide NSLDS with accurate updates to student enrollment statuses, resulting in misrepresentation within the NSLDS system. Recommendation: The University should ensure that the correct enrollment status is reported to NSLDS. View of Responsible Officials: The University acknowledges this finding and is continuing to improve communication between departments. The University utilizes National Student Clearinghouse as its main source of updating student enrollment to the National Student Loan Data System. We recognize that there some time lapses from when the information was submitted to the Clearinghouse and then processed by NSLDS. This caused the incorrect enrollment status to appear and overlap the correct information.
2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Criteria: In accordance with 34 CFR 668.22(f), in the calculation of the percentage of payment period and/or period of enrollment completed, the total number of calendar days in a payment and/or enrollment period includes all days within the period, except that institutionally scheduled breaks of at least 5 consecutive calendar days and days in which the student was on an approved leave of absence are excluded from the total number of calendar days in a payment period and/or period of enrollment. Statement of Condition: During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Questioned Costs: The known monetary error is $74 over-awarded. Extrapolation of the error was not necessary because all withdrawals were tested during the audit. Therefore, the monetary impact of this deficiency does not exceed the reporting threshold of $25,000. Perspective Information: The audit included a detailed testing of 40 student files, of which this significant deficiency applies to 4, indicating an error rate of 10.00%. Cause and Effect: For all withdrawal calculations, the total day count was not performed per the instructions describe in the handbook. This results in a miscalculation of percentage of Title IV aid earned and could result in monetary error. Recommendation: The University should ensure that the total number of calendar days in the payment period or period of enrollment is counted correctly utilizing the guidance provided by the Compliance Supplement and the Student Financial Aid Handbook. View of Responsible Officials: The University acknowledges this finding and has created additional checks to make sure this does not happen in the future. The University identified the quantity of days completed based on the start and end date of the semester. One of the campus wide breaks was counted in the quantity of days when it did not meet the minimum amount to be counted as a break for Return to Title IV purposes. This caused a miscalculation in the percentage of Title IV earned aid.
2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Criteria: In accordance with 34 CFR 668.22(f), in the calculation of the percentage of payment period and/or period of enrollment completed, the total number of calendar days in a payment and/or enrollment period includes all days within the period, except that institutionally scheduled breaks of at least 5 consecutive calendar days and days in which the student was on an approved leave of absence are excluded from the total number of calendar days in a payment period and/or period of enrollment. Statement of Condition: During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Questioned Costs: The known monetary error is $74 over-awarded. Extrapolation of the error was not necessary because all withdrawals were tested during the audit. Therefore, the monetary impact of this deficiency does not exceed the reporting threshold of $25,000. Perspective Information: The audit included a detailed testing of 40 student files, of which this significant deficiency applies to 4, indicating an error rate of 10.00%. Cause and Effect: For all withdrawal calculations, the total day count was not performed per the instructions describe in the handbook. This results in a miscalculation of percentage of Title IV aid earned and could result in monetary error. Recommendation: The University should ensure that the total number of calendar days in the payment period or period of enrollment is counted correctly utilizing the guidance provided by the Compliance Supplement and the Student Financial Aid Handbook. View of Responsible Officials: The University acknowledges this finding and has created additional checks to make sure this does not happen in the future. The University identified the quantity of days completed based on the start and end date of the semester. One of the campus wide breaks was counted in the quantity of days when it did not meet the minimum amount to be counted as a break for Return to Title IV purposes. This caused a miscalculation in the percentage of Title IV earned aid.
2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Criteria: In accordance with 34 CFR 668.22(f), in the calculation of the percentage of payment period and/or period of enrollment completed, the total number of calendar days in a payment and/or enrollment period includes all days within the period, except that institutionally scheduled breaks of at least 5 consecutive calendar days and days in which the student was on an approved leave of absence are excluded from the total number of calendar days in a payment period and/or period of enrollment. Statement of Condition: During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Questioned Costs: The known monetary error is $74 over-awarded. Extrapolation of the error was not necessary because all withdrawals were tested during the audit. Therefore, the monetary impact of this deficiency does not exceed the reporting threshold of $25,000. Perspective Information: The audit included a detailed testing of 40 student files, of which this significant deficiency applies to 4, indicating an error rate of 10.00%. Cause and Effect: For all withdrawal calculations, the total day count was not performed per the instructions describe in the handbook. This results in a miscalculation of percentage of Title IV aid earned and could result in monetary error. Recommendation: The University should ensure that the total number of calendar days in the payment period or period of enrollment is counted correctly utilizing the guidance provided by the Compliance Supplement and the Student Financial Aid Handbook. View of Responsible Officials: The University acknowledges this finding and has created additional checks to make sure this does not happen in the future. The University identified the quantity of days completed based on the start and end date of the semester. One of the campus wide breaks was counted in the quantity of days when it did not meet the minimum amount to be counted as a break for Return to Title IV purposes. This caused a miscalculation in the percentage of Title IV earned aid.
2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Criteria: In accordance with 34 CFR 685.309(b) and 34 CFR section 690.83(b)(2), for Direct Loans and Pell grants, respectively, once the Enrollment Reporting roster file is received from the NSLDS, the institution must update the Enrollment Reporting roster file for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes to NSLDS. Statement of Condition: During the audit, it was noted that the University incorrectly reported student enrollment status at changes in enrollment. Questioned Costs: Such information is not applicable for this finding since it is nonmonetary in nature. Perspective Information: The audit included a detailed testing of 40 student files, of which this significant deficiency applies to 4, indicating an error rate of 10.00%. Cause and Effect: Due to lapses in communication between departments, in certain instances, the University failed to provide NSLDS with accurate updates to student enrollment statuses, resulting in misrepresentation within the NSLDS system. Recommendation: The University should ensure that the correct enrollment status is reported to NSLDS. View of Responsible Officials: The University acknowledges this finding and is continuing to improve communication between departments. The University utilizes National Student Clearinghouse as its main source of updating student enrollment to the National Student Loan Data System. We recognize that there some time lapses from when the information was submitted to the Clearinghouse and then processed by NSLDS. This caused the incorrect enrollment status to appear and overlap the correct information.
2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Criteria: In accordance with 34 CFR 668.22(f), in the calculation of the percentage of payment period and/or period of enrollment completed, the total number of calendar days in a payment and/or enrollment period includes all days within the period, except that institutionally scheduled breaks of at least 5 consecutive calendar days and days in which the student was on an approved leave of absence are excluded from the total number of calendar days in a payment period and/or period of enrollment. Statement of Condition: During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Questioned Costs: The known monetary error is $74 over-awarded. Extrapolation of the error was not necessary because all withdrawals were tested during the audit. Therefore, the monetary impact of this deficiency does not exceed the reporting threshold of $25,000. Perspective Information: The audit included a detailed testing of 40 student files, of which this significant deficiency applies to 4, indicating an error rate of 10.00%. Cause and Effect: For all withdrawal calculations, the total day count was not performed per the instructions describe in the handbook. This results in a miscalculation of percentage of Title IV aid earned and could result in monetary error. Recommendation: The University should ensure that the total number of calendar days in the payment period or period of enrollment is counted correctly utilizing the guidance provided by the Compliance Supplement and the Student Financial Aid Handbook. View of Responsible Officials: The University acknowledges this finding and has created additional checks to make sure this does not happen in the future. The University identified the quantity of days completed based on the start and end date of the semester. One of the campus wide breaks was counted in the quantity of days when it did not meet the minimum amount to be counted as a break for Return to Title IV purposes. This caused a miscalculation in the percentage of Title IV earned aid.