Audit 3747

FY End
2023-05-31
Total Expended
$2.57M
Findings
10
Programs
6
Organization: Arlington Baptist University (CO)
Year: 2023 Accepted: 2023-11-20
Auditor: Capincrouse LLP

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
2175 2023-001 Material Weakness Yes N
2176 2023-002 Significant Deficiency Yes N
2177 2023-002 Significant Deficiency Yes N
2178 2023-003 - - N
2179 2023-004 - - N
578617 2023-001 Material Weakness Yes N
578618 2023-002 Significant Deficiency Yes N
578619 2023-002 Significant Deficiency Yes N
578620 2023-003 - - N
578621 2023-004 - - N

Contacts

Name Title Type
CFXCX2J894V5 David Ingram Auditee
8174618741 Junice Jones, CPA Auditor
No contacts on file

Notes to SEFA

Title: RELATIONSHIP TO CONSOLIDATED FINANCIAL STATEMENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Arlington Baptist University (University) under programs of the federal government for the year ending May 31, 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. 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 Arlington Baptist University (University) under programs of the federal government for the year ending May 31, 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The University did not provide any federal funds to subrecipients nor did they receive any federal non-cash assistance, insurance, loans, or loan guarantees.

Finding Details

Enrollment Reporting to NSLDS Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: The University did not report enrollment information to the National Student Loan Data System (NSLDS) in a timely and accurate manner. Criteria: 34 CFR 685.309 Questioned Costs: $-0- Context: Out of 57 students tested, 7 students had incorrect enrollment status reported, of which one student was an official withdrawal. Cause: The University’s process has been manual to update all NSLDS reporting by student. Effect: Inaccurate reporting can impact a student’s loan grace period in school deferment eligibility, beginning loan repayments, appropriate interest charges, etc. Identification as repeat finding, if applicable: Yes, 2022-002. Recommendation: We recommend the University put a system in place to ensure that all students are being reported to NSLDS, and that the University is completing spot checks of enrollment statuses to NSLDS. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Return of Title IV (R2T4) Calculations Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: There were 7 incorrect calculations of returned funds for students that withdrew during the term due to incorrect calendar setups. Criteria: 34 CFR 668.22 Questioned Costs: $-0- Context: Out of 10 students, 7 students who withdrew during the audit period tested had incorrect funds returned due to incorrect calendar setups resulting in $254 of Pell and $185 of Federal Direct Loans returned more than required. Because of the error rate but immaterial dollar amounts, this is classified as a significant deficiency. Cause: The University uses a third party administrator to assist in processing R2T4’s. The third party administrator had incorrect calendar setups which resulted in all students completing less than 60% of the semester having an incorrect return. Effect: Incorrect amount of unearned Title IV funds returned. Identification as repeat finding, if applicable: Yes, 2022-001, 2021-003, 2020-006, 2019-005, and 2018-005. Recommendation: We recommend the University review the calendar setups and ensure the proper number of days are used in the calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Return of Title IV (R2T4) Calculations Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: There were 7 incorrect calculations of returned funds for students that withdrew during the term due to incorrect calendar setups. Criteria: 34 CFR 668.22 Questioned Costs: $-0- Context: Out of 10 students, 7 students who withdrew during the audit period tested had incorrect funds returned due to incorrect calendar setups resulting in $254 of Pell and $185 of Federal Direct Loans returned more than required. Because of the error rate but immaterial dollar amounts, this is classified as a significant deficiency. Cause: The University uses a third party administrator to assist in processing R2T4’s. The third party administrator had incorrect calendar setups which resulted in all students completing less than 60% of the semester having an incorrect return. Effect: Incorrect amount of unearned Title IV funds returned. Identification as repeat finding, if applicable: Yes, 2022-001, 2021-003, 2020-006, 2019-005, and 2018-005. Recommendation: We recommend the University review the calendar setups and ensure the proper number of days are used in the calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Lack of Documentation of Exit Counseling DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: The University did not retain evidence or providing exit counseling to all students who left or did not send exit counseling instructions timely. Criteria: 34 CFR 685.304(b) Questioned Costs: $-0- Context: Out of 51 students tested for exit counseling, 2 students did not have any documentation of exit counseling being sent. These students were sent exit counseling notifications during the audit process. Cause: With transitions in financial aid counselors, documentation of notifying students was not available. Effect: Documentation of exit counseling was not available. Exit counseling packets assist in reducing the default rate. The official cohort default rate for the University was 5.5% in 2019, 20.5% in 2018, and 21.8% in 2017. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University implement a process where all students leaving the University are notified of exit counseling requirements and documentation is retained. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Right to Cancel Notifications DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: Students were not consistently notified of their ability to cancel loan disbursements. Criteria: 34 CFR 668.165(a) Questioned Costs: $-0- Context: The templates used to notify students of upcoming loan disbursements did not include the instructions on how to cancel the loan. Cause: There was transition in the financial aid department and the templates used did not include the required language. Effect: There was noncompliance with the right to cancel notifications. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University update the template used for right to cancel notifications to include all required language. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Enrollment Reporting to NSLDS Material Weakness DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: The University did not report enrollment information to the National Student Loan Data System (NSLDS) in a timely and accurate manner. Criteria: 34 CFR 685.309 Questioned Costs: $-0- Context: Out of 57 students tested, 7 students had incorrect enrollment status reported, of which one student was an official withdrawal. Cause: The University’s process has been manual to update all NSLDS reporting by student. Effect: Inaccurate reporting can impact a student’s loan grace period in school deferment eligibility, beginning loan repayments, appropriate interest charges, etc. Identification as repeat finding, if applicable: Yes, 2022-002. Recommendation: We recommend the University put a system in place to ensure that all students are being reported to NSLDS, and that the University is completing spot checks of enrollment statuses to NSLDS. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Return of Title IV (R2T4) Calculations Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: There were 7 incorrect calculations of returned funds for students that withdrew during the term due to incorrect calendar setups. Criteria: 34 CFR 668.22 Questioned Costs: $-0- Context: Out of 10 students, 7 students who withdrew during the audit period tested had incorrect funds returned due to incorrect calendar setups resulting in $254 of Pell and $185 of Federal Direct Loans returned more than required. Because of the error rate but immaterial dollar amounts, this is classified as a significant deficiency. Cause: The University uses a third party administrator to assist in processing R2T4’s. The third party administrator had incorrect calendar setups which resulted in all students completing less than 60% of the semester having an incorrect return. Effect: Incorrect amount of unearned Title IV funds returned. Identification as repeat finding, if applicable: Yes, 2022-001, 2021-003, 2020-006, 2019-005, and 2018-005. Recommendation: We recommend the University review the calendar setups and ensure the proper number of days are used in the calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Return of Title IV (R2T4) Calculations Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: There were 7 incorrect calculations of returned funds for students that withdrew during the term due to incorrect calendar setups. Criteria: 34 CFR 668.22 Questioned Costs: $-0- Context: Out of 10 students, 7 students who withdrew during the audit period tested had incorrect funds returned due to incorrect calendar setups resulting in $254 of Pell and $185 of Federal Direct Loans returned more than required. Because of the error rate but immaterial dollar amounts, this is classified as a significant deficiency. Cause: The University uses a third party administrator to assist in processing R2T4’s. The third party administrator had incorrect calendar setups which resulted in all students completing less than 60% of the semester having an incorrect return. Effect: Incorrect amount of unearned Title IV funds returned. Identification as repeat finding, if applicable: Yes, 2022-001, 2021-003, 2020-006, 2019-005, and 2018-005. Recommendation: We recommend the University review the calendar setups and ensure the proper number of days are used in the calculations. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Lack of Documentation of Exit Counseling DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: The University did not retain evidence or providing exit counseling to all students who left or did not send exit counseling instructions timely. Criteria: 34 CFR 685.304(b) Questioned Costs: $-0- Context: Out of 51 students tested for exit counseling, 2 students did not have any documentation of exit counseling being sent. These students were sent exit counseling notifications during the audit process. Cause: With transitions in financial aid counselors, documentation of notifying students was not available. Effect: Documentation of exit counseling was not available. Exit counseling packets assist in reducing the default rate. The official cohort default rate for the University was 5.5% in 2019, 20.5% in 2018, and 21.8% in 2017. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University implement a process where all students leaving the University are notified of exit counseling requirements and documentation is retained. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Right to Cancel Notifications DEPARTMENT OF EDUCATION ALN #: 84.268 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: Students were not consistently notified of their ability to cancel loan disbursements. Criteria: 34 CFR 668.165(a) Questioned Costs: $-0- Context: The templates used to notify students of upcoming loan disbursements did not include the instructions on how to cancel the loan. Cause: There was transition in the financial aid department and the templates used did not include the required language. Effect: There was noncompliance with the right to cancel notifications. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University update the template used for right to cancel notifications to include all required language. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.