Audit 395639

FY End
2025-06-30
Total Expended
$48.58M
Findings
15
Programs
55
Organization: Lincoln University (MO)
Year: 2025 Accepted: 2026-03-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1191815 2025-001 Material Weakness Yes E
1191816 2025-001 Material Weakness Yes E
1191817 2025-002 Material Weakness Yes N
1191818 2025-002 Material Weakness Yes N
1191819 2025-003 Material Weakness Yes L
1191820 2025-003 Material Weakness Yes L
1191821 2025-004 Material Weakness Yes N
1191822 2025-004 Material Weakness Yes N
1191823 2025-005 Material Weakness Yes N
1191824 2025-005 Material Weakness Yes N
1191825 2025-006 Material Weakness Yes L
1191826 2025-006 Material Weakness Yes L
1191827 2025-007 Material Weakness Yes C
1191828 2025-007 Material Weakness Yes C
1191829 2025-007 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $7.47M Yes 0
84.268 FEDERAL DIRECT STUDENT LOANS $6.87M Yes 6
84.063 FEDERAL PELL GRANT PROGRAM $5.83M Yes 6
10.512 EXTENSION SERVICES AT 1890 COLLEGES AND TUSKEGEE UNIVERSITY, WEST VIRGINIA STATE COLLEGE, AND CENTRAL STATE UNIVERSITY $4.45M Yes 0
10.205 PAYMENTS TO 1890 LAND-GRANT COLLEGES AND TUSKEGEE UNIVERSITY $4.35M Yes 0
84.031 HIGHER EDUCATION INSTITUTIONAL AID $3.86M Yes 1
10.237 FROM LEARNING TO LEADING: CULTIVATING THE NEXT GENERATION OF DIVERSE FOOD AND AGRICULTURE PROFESSIONALS $1.28M Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $594,410 Yes 0
11.028 CONNECTING MINORITY COMMUNITIES PILOT PROGRAM $498,995 Yes 0
10.912 ENVIRONMENTAL QUALITY INCENTIVES PROGRAM $311,699 Yes 0
10.937 PARTNERSHIPS FOR CLIMATE-SMART COMMODITIES $269,479 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $193,676 Yes 0
10.303 INTEGRATED PROGRAMS $149,968 Yes 0
10.307 ORGANIC AGRICULTURE RESEARCH AND EXTENSION INITIATIVE $116,513 Yes 0
10.443 OUTREACH AND ASSISTANCE FOR SOCIALLY DISADVANTAGED AND VETERAN FARMERS AND RANCHERS $111,343 Yes 0
10.514 EXPANDED FOOD AND NUTRITION EDUCATION PROGRAM $108,264 Yes 0
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $103,350 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $97,000 Yes 0
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $90,038 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $86,815 Yes 0
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $84,327 Yes 0
12.431 BASIC SCIENTIFIC RESEARCH $83,340 Yes 0
66.436 SURVEYS, STUDIES, INVESTIGATIONS, DEMONSTRATIONS, AND TRAINING GRANTS AND COOPERATIVE AGREEMENTS - SECTION 104(B)(3) OF THE CLEAN WATER ACT $72,818 Yes 0
10.935 URBAN AGRICULTURE AND INNOVATIVE PRODUCTION $70,537 Yes 0
81.087 RENEWABLE ENERGY RESEARCH AND DEVELOPMENT $67,746 Yes 0
10.202 COOPERATIVE FORESTRY RESEARCH $64,765 Yes 0
10.210 HIGHER EDUCATION NATIONAL NEEDS GRADUATE FELLOWSHIP GRANTS $57,128 Yes 0
16.525 GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS $51,248 Yes 0
10.186 REGIONAL FOOD BUSINESS CENTERS $31,776 Yes 0
10.523 CENTERS OF EXCELLENCE AT 1890 INSTITUTIONS $30,974 Yes 0
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $28,712 Yes 0
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $27,609 Yes 0
10.025 PLANT AND ANIMAL DISEASE, PEST CONTROL, AND ANIMAL CARE $26,638 Yes 0
10.971 URBAN AGRICULTURE AND URBAN COUNTY COMMITTEE OUTREACH, TECHNICAL ASSISTANCE, AND EDUCATION $25,936 Yes 0
10.520 AGRICULTURE RISK MANAGEMENT EDUCATION PARTNERSHIPS COMPETITIVE GRANTS PROGRAM $24,138 Yes 0
10.229 EXTENSION COLLABORATIVE ON IMMUNIZATION TEACHING & ENGAGEMENT $22,016 Yes 0
47.074 BIOLOGICAL SCIENCES $21,426 Yes 0
10.311 BEGINNING FARMER AND RANCHER DEVELOPMENT PROGRAM $21,320 Yes 0
10.309 SPECIALTY CROP RESEARCH INITIATIVE $18,950 Yes 0
10.147 OUTREACH EDUCATION AND TECHNICAL ASSISTANCE $18,220 Yes 0
12.630 BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING $16,658 Yes 0
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $10,311 Yes 0
10.515 RENEWABLE RESOURCES EXTENSION ACT $9,887 Yes 0
10.170 SPECIALTY CROP BLOCK GRANT PROGRAM - FARM BILL $8,748 Yes 0
10.215 SUSTAINABLE AGRICULTURE RESEARCH AND EDUCATION $7,000 Yes 0
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $5,772 Yes 0
84.425 EDUCATION STABILIZATION FUND $5,680 Yes 0
10.500 COOPERATIVE EXTENSION SERVICE $5,663 Yes 0
10.216 1890 INSTITUTION CAPACITY BUILDING GRANTS $5,600 Yes 0
10.328 FOOD SAFETY OUTREACH PROGRAM $5,556 Yes 0
47.084 NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS $5,244 Yes 0
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $3,830 Yes 0
47.041 ENGINEERING $2,849 Yes 0
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $24 Yes 0
10.524 SCHOLARSHIPS FOR STUDENTS AT 1890 INSTITUTIONS $-1,675 Yes 0

Contacts

Name Title Type
JJLJP4TQ9HM7 Pamela Sandbothe Auditee
5736815073 Allison Gardner Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal awards activity of Lincoln University under programs of the federal government for the year ended June 30, 2025. 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 Lincoln University, it is intended to and does not present the financial position, changes in financial position, or cash flows of Lincoln University.
Federal Direct Student Loan balances are not included in Lincoln University's financial statements. Loans disbursed during the year are included in federal expenditures presented in the Schedule.

Finding Details

Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Eligibility 34 CFR Section 690.67 Condition - Summer 2025 Pell grants were not disbursed to certain eligible students. Cause - Adequate processes and controls are not in place in order to identify students eligible for Pell for the Summer term. Effect or potential effect - Students eligible for Year-Round Pell Grants did not receive up to 150% of the scheduled Pell Grant award for the 2024-2025 award year. Questioned costs - $3,697 Context - Out of a population of 1,160 students receiving Pell or Direct Loans, a sample of 25 students were selected for testing. Our sample was not and was not intended to be statistically valid. For one student tested, the student was eligible for Year-Round Pell but aid was disbursed for Fall 2024 and Spring 2025; however, no aid was disbursed for Summer 2025. Based on enrollment intensity, cost of attendance, and student aid index, the student was eligible for a $3,697 Pell Grant award for the Summer 2025 term. Identification as a repeat finding - N/A Recommendation - The student financial services department should review processes and controls around identifying eligible Year-Round Pell Grant recipients.
Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Special Tests: NSLDS Reporting 34 CFR Sections 690.83(b)(2) and 685.309 Condition - Out of 40 students tested, there were 40 students with enrollment status changes during the year that were not properly reported to the National Student Loan Data System (NSLDS). Cause - The Registrar’s Office and the Enrollment Services Technical Coordinator do nothave adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Effect or potential effect - NSLDS was not notified of student enrollment status changes for Direct Loan and Pell Grant recipients in a timely or accurate manner. Questioned costs - None Context - Out of a population of 1,013 student enrollment status changes requiring reporting to NSLDS, a sample of 40 students with status changes were selected for testing. Our sample was not, and was not intended to be statistically valid. The campus and programlevel record for five students were not updated with a graduated status. As a result, the enrollment status and effective date were reported incorrectly and the enrollment records were not certified with the proper status within 60 days. For two students, campus-level enrollment effective date did not agree to institutional records. For one student, the programlevel enrollment effective date did not agree to institutional records. For all 40 students in the sample, the published program length was reported in months or weeks instead of years resulting in program lengths reported to NSLDS exceeding the normal amount of time it takes a regular student to complete the program. Identification as a repeat finding - Repeat finding, 2024-001 Recommendation - The Registrar’s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Reporting: Financial Reporting Common Origination and Disbursement (COD) System 34 CFR Section 690.83 Condition - Out of 25 students tested, there were eight students with origination records incorrectly reported to COD. Cause - The Financial Aid department does not have adequate processes and controls around origination and disbursement records to ensure reporting to COD is accurate. Effect or potential effect - Incorrect origination record data was reported to COD. Questioned costs - None Context - Out of a population of 1,160 students receiving Pell Grants and/or Direct Student Loans, a sample of 25 students were selected for testing. Our sample was not, and was not intended to be statistically valid. For eight of the students tested, the enrollment date reported to COD differed from the enrollment date according to the University's academic calendar. Identification as a repeat finding - Repeat finding, 2024-002 Recommendation - The Financial Aid department should review processes and controls around COD reporting and consider substantial changes to address this recurring finding.
Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Special Tests: Gramm-Leach-Bliley Act - Student Information Security 16 CFR 314.4(c)(1) - (8), 16 CFR 314.4(e) Condition - The University does not have a written information security program that addresses all required elements of the Gramm-Leach-Bliley Act . Cause - The University did not update its written information security program by June 9, 2023 for the revised requirements of 16 CFR Part 314. Effect or potential effect - The University's written information security program does not address all required written statement elements of the Gramm-Leach-Bliley Act . Questioned costs - None Context - On December 9, 2021, the Federal Trade Commission issued final regulations for 16 CFR Part 314 to implement the Gramm-Leach-Bliley Act information safeguarding standards that institutions must implement. The regulations established minimum standards that institutions must meet. Institutions were required to be in compliance with the revised requirements no later than June 9, 2023. The University's written information security program contained one out of the 14 elements required by the revised Gramm- Leach-Bliley Act regulations. Identification as a repeat finding - N/A Recommendation - The University should revise its written information security program to be compliant with the current requirements of 16 CFR Part 314.
Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Special Tests: Return of Title IV Funds 34 CFR Section 668.22 Condition - Return of Title IV funds were not calculated correctly and funds were not returned within the required time frame. Cause - The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Effect or potential effect - The incorrect amount of funds were returned and funds were not returned within the required time frame. Questioned costs - $1,771 Context - Out of a population of 49 student accounts requiring return of Title IV funds, a sample of five were selected for testing. Our sample was not, and was not intended to be statistically valid. For two of the student withdrawals tested, the calculation of funds to be returned by the University was calculated incorrectly. Additionally, for these students, the funds were not returned to the lender within the required time frame and the credit to the students' accounts was not made within the required time frame. Identification as a repeat finding - Repeat finding, 2024-003 Recommendation - The Financial Aid department should review processes and controls around return of Title IV funds and consider substantial changes to address this recurring finding.
Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Special Reporting ED Form 646-1, Fiscal Operations Report and Application to Participate (FISAP) Condition - Amounts reported for tuition and fees do not agree to the institution's underlying records. Cause - Improper data was utilized in the preparation of the FISAP. Effect or potential effect - The incorrect amount of tuition and fees were reported on the FISAP. Questioned costs - None Context - The University reported total undergraduate tuition and fees for the award year July 1, 2023 to June 30, 2024 as reflected on the June 30, 2024 financial statements. The tuition and fees presented in the financial statements is a net amount and includes undergraduate and graduate/professional tuition and fees; therefore, the undergraduate tuition and fees reported on the FISAP do not reflect the tuition and fees assessed by the institution for undergraduate students. Identification as a repeat finding - N/A Recommendation - The University should review and update the controls in place to gather and report information on the FISAP to ensure agreement to the underlying financial records of the institution
Higher Education Institutional Aid, ALN 84.031 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Cash Management 2 CFR Section 200.305 Condition - The time between the University's draw down of funds from the Department of Education and utilization of those funds was not minimized. The University drew funds for another Department of Education program against the Title III award. Cause - The administration and finance department does not have adequate processes and controls around cash management to ensure time elapsed between the draw down and expenditure of the grant funds is minimized. Additionally, adequate processes and controls are not in place to ensure funds are drawn from the appropriate award. Effect or potential effect - The University drew down $174,553 of funds that were not substantiated by program expenditures. The University drew down $3,772 from the Title III award for non-Title III program costs. Questioned costs - $178,325 Context - Out of a population of 15 Title III draw downs, a sample of three draws were selected for testing. Our sample was not, and was not intended to be statistically valid. For one of the draws tested, the amounts drawn exceeded the program expenditures charged to the award resulting in an excessive draw. Additionally, amounts for expenditures for a non- Title III program were drawn against the Title III award. Identification as a repeat finding - N/A Recommendation - The University should review its policies and procedures regarding draw down of grant funds to ensure they are minimizing the time between draw down and utilization of the funds and ensure draws are for the applicable award.