Finding 2022-003: Significant Deficiency - Lack of Documented Review of Controls Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Department of Education regulations require recipients of federal awards to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. In order to ensure the accuracy of key student financial assistance processes, a proper system of review should be in place where the work of one is reviewed by someone who is not the original preparer. The review process should be documented. Condition: Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer's internal control report for the Perkins Loan Program was not reviewed. The sample was not a statistically valid sample. Cause: There was turnover during the year which resulted in a lack of documented reviews. Effect: Errors related to student financial assistance processes could occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Questioned costs: Not applicable. Context: There was a lack of documentation of review for the samples selected for Direct loan reconciliations, drawdowns of federal funds, and R2T4 calculations. In addition, there was no documentation of the servicer's report for the Perkins Loan Program. Recommendation: We recommend that procedures and policies are put in place to ensure controls over student financial assistance processes are documented, including review by someone other than the preparer. Management Response: The Business Office at Doane University has implemented procedures to document the secondary review processes and review of servicer reports.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-003: Significant Deficiency - Lack of Documented Review of Controls Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Department of Education regulations require recipients of federal awards to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. In order to ensure the accuracy of key student financial assistance processes, a proper system of review should be in place where the work of one is reviewed by someone who is not the original preparer. The review process should be documented. Condition: Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer's internal control report for the Perkins Loan Program was not reviewed. The sample was not a statistically valid sample. Cause: There was turnover during the year which resulted in a lack of documented reviews. Effect: Errors related to student financial assistance processes could occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Questioned costs: Not applicable. Context: There was a lack of documentation of review for the samples selected for Direct loan reconciliations, drawdowns of federal funds, and R2T4 calculations. In addition, there was no documentation of the servicer's report for the Perkins Loan Program. Recommendation: We recommend that procedures and policies are put in place to ensure controls over student financial assistance processes are documented, including review by someone other than the preparer. Management Response: The Business Office at Doane University has implemented procedures to document the secondary review processes and review of servicer reports.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-003: Significant Deficiency - Lack of Documented Review of Controls Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Department of Education regulations require recipients of federal awards to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. In order to ensure the accuracy of key student financial assistance processes, a proper system of review should be in place where the work of one is reviewed by someone who is not the original preparer. The review process should be documented. Condition: Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer's internal control report for the Perkins Loan Program was not reviewed. The sample was not a statistically valid sample. Cause: There was turnover during the year which resulted in a lack of documented reviews. Effect: Errors related to student financial assistance processes could occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Questioned costs: Not applicable. Context: There was a lack of documentation of review for the samples selected for Direct loan reconciliations, drawdowns of federal funds, and R2T4 calculations. In addition, there was no documentation of the servicer's report for the Perkins Loan Program. Recommendation: We recommend that procedures and policies are put in place to ensure controls over student financial assistance processes are documented, including review by someone other than the preparer. Management Response: The Business Office at Doane University has implemented procedures to document the secondary review processes and review of servicer reports.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-003: Significant Deficiency - Lack of Documented Review of Controls Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Department of Education regulations require recipients of federal awards to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. In order to ensure the accuracy of key student financial assistance processes, a proper system of review should be in place where the work of one is reviewed by someone who is not the original preparer. The review process should be documented. Condition: Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer's internal control report for the Perkins Loan Program was not reviewed. The sample was not a statistically valid sample. Cause: There was turnover during the year which resulted in a lack of documented reviews. Effect: Errors related to student financial assistance processes could occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Questioned costs: Not applicable. Context: There was a lack of documentation of review for the samples selected for Direct loan reconciliations, drawdowns of federal funds, and R2T4 calculations. In addition, there was no documentation of the servicer's report for the Perkins Loan Program. Recommendation: We recommend that procedures and policies are put in place to ensure controls over student financial assistance processes are documented, including review by someone other than the preparer. Management Response: The Business Office at Doane University has implemented procedures to document the secondary review processes and review of servicer reports.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-003: Significant Deficiency - Lack of Documented Review of Controls Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Department of Education regulations require recipients of federal awards to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. In order to ensure the accuracy of key student financial assistance processes, a proper system of review should be in place where the work of one is reviewed by someone who is not the original preparer. The review process should be documented. Condition: Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer's internal control report for the Perkins Loan Program was not reviewed. The sample was not a statistically valid sample. Cause: There was turnover during the year which resulted in a lack of documented reviews. Effect: Errors related to student financial assistance processes could occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Questioned costs: Not applicable. Context: There was a lack of documentation of review for the samples selected for Direct loan reconciliations, drawdowns of federal funds, and R2T4 calculations. In addition, there was no documentation of the servicer's report for the Perkins Loan Program. Recommendation: We recommend that procedures and policies are put in place to ensure controls over student financial assistance processes are documented, including review by someone other than the preparer. Management Response: The Business Office at Doane University has implemented procedures to document the secondary review processes and review of servicer reports.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-002: Significant Deficiency - Enrollment Reporting Federal Program - Federal Direct Student Loans Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - 84.268 Federal Award Number - P268K221776 Federal Award Year - June 30, 2022 Criteria: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary, institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition: The change in status for two of twenty-five students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a response to a roster file within 60 days. The change in status information for five of twenty-five students tested did not agree between the campus level and program level enrollment detail. The date for the change in status for eleven of twenty-five students tested did not agree to the University's records. The total number of students impacted is thirteen due to students being included in multiple categories noted above. The sample was not a statistically valid sample. Cause: The University failed to follow its procedures for reporting student status changes correctly and/or within the required timeframe. Effect: The accuracy of Title IV student loan records depends heavily on the accuracy of the enrollment information reported by institutions. If an institution does not review, update, and verify student enrollment statuses, effective dates of the enrollment status, and the anticipated completion dates, then the Title IV student loan records will be inaccurate. Questioned costs: Not applicable. Context: Not applicable. Recommendation: It is recommended that policies and procedures are put in place to verify that the correct program level effective dates and enrollment statuses are reported to the NSLDS within the required time frames after the information has been submitted through the servicer (National Student Clearinghouse). This could include a review of withdrawal or graduation dates compared to the effective dates and enrollment statuses reported to the NSLDS to make sure they are accurate. Management Response: Doane University continues to work to fine tune the internal process for reporting student enrollment status changes to NSLDS via the National Student Clearinghouse (NSC), including increased student communication regarding specific withdrawal dates.
Finding 2022-003: Significant Deficiency - Lack of Documented Review of Controls Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Department of Education regulations require recipients of federal awards to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. In order to ensure the accuracy of key student financial assistance processes, a proper system of review should be in place where the work of one is reviewed by someone who is not the original preparer. The review process should be documented. Condition: Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer's internal control report for the Perkins Loan Program was not reviewed. The sample was not a statistically valid sample. Cause: There was turnover during the year which resulted in a lack of documented reviews. Effect: Errors related to student financial assistance processes could occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Questioned costs: Not applicable. Context: There was a lack of documentation of review for the samples selected for Direct loan reconciliations, drawdowns of federal funds, and R2T4 calculations. In addition, there was no documentation of the servicer's report for the Perkins Loan Program. Recommendation: We recommend that procedures and policies are put in place to ensure controls over student financial assistance processes are documented, including review by someone other than the preparer. Management Response: The Business Office at Doane University has implemented procedures to document the secondary review processes and review of servicer reports.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-003: Significant Deficiency - Lack of Documented Review of Controls Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Department of Education regulations require recipients of federal awards to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. In order to ensure the accuracy of key student financial assistance processes, a proper system of review should be in place where the work of one is reviewed by someone who is not the original preparer. The review process should be documented. Condition: Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer's internal control report for the Perkins Loan Program was not reviewed. The sample was not a statistically valid sample. Cause: There was turnover during the year which resulted in a lack of documented reviews. Effect: Errors related to student financial assistance processes could occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Questioned costs: Not applicable. Context: There was a lack of documentation of review for the samples selected for Direct loan reconciliations, drawdowns of federal funds, and R2T4 calculations. In addition, there was no documentation of the servicer's report for the Perkins Loan Program. Recommendation: We recommend that procedures and policies are put in place to ensure controls over student financial assistance processes are documented, including review by someone other than the preparer. Management Response: The Business Office at Doane University has implemented procedures to document the secondary review processes and review of servicer reports.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-003: Significant Deficiency - Lack of Documented Review of Controls Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Department of Education regulations require recipients of federal awards to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. In order to ensure the accuracy of key student financial assistance processes, a proper system of review should be in place where the work of one is reviewed by someone who is not the original preparer. The review process should be documented. Condition: Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer's internal control report for the Perkins Loan Program was not reviewed. The sample was not a statistically valid sample. Cause: There was turnover during the year which resulted in a lack of documented reviews. Effect: Errors related to student financial assistance processes could occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Questioned costs: Not applicable. Context: There was a lack of documentation of review for the samples selected for Direct loan reconciliations, drawdowns of federal funds, and R2T4 calculations. In addition, there was no documentation of the servicer's report for the Perkins Loan Program. Recommendation: We recommend that procedures and policies are put in place to ensure controls over student financial assistance processes are documented, including review by someone other than the preparer. Management Response: The Business Office at Doane University has implemented procedures to document the secondary review processes and review of servicer reports.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-003: Significant Deficiency - Lack of Documented Review of Controls Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Department of Education regulations require recipients of federal awards to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. In order to ensure the accuracy of key student financial assistance processes, a proper system of review should be in place where the work of one is reviewed by someone who is not the original preparer. The review process should be documented. Condition: Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer's internal control report for the Perkins Loan Program was not reviewed. The sample was not a statistically valid sample. Cause: There was turnover during the year which resulted in a lack of documented reviews. Effect: Errors related to student financial assistance processes could occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Questioned costs: Not applicable. Context: There was a lack of documentation of review for the samples selected for Direct loan reconciliations, drawdowns of federal funds, and R2T4 calculations. In addition, there was no documentation of the servicer's report for the Perkins Loan Program. Recommendation: We recommend that procedures and policies are put in place to ensure controls over student financial assistance processes are documented, including review by someone other than the preparer. Management Response: The Business Office at Doane University has implemented procedures to document the secondary review processes and review of servicer reports.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-003: Significant Deficiency - Lack of Documented Review of Controls Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Department of Education regulations require recipients of federal awards to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. In order to ensure the accuracy of key student financial assistance processes, a proper system of review should be in place where the work of one is reviewed by someone who is not the original preparer. The review process should be documented. Condition: Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer's internal control report for the Perkins Loan Program was not reviewed. The sample was not a statistically valid sample. Cause: There was turnover during the year which resulted in a lack of documented reviews. Effect: Errors related to student financial assistance processes could occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Questioned costs: Not applicable. Context: There was a lack of documentation of review for the samples selected for Direct loan reconciliations, drawdowns of federal funds, and R2T4 calculations. In addition, there was no documentation of the servicer's report for the Perkins Loan Program. Recommendation: We recommend that procedures and policies are put in place to ensure controls over student financial assistance processes are documented, including review by someone other than the preparer. Management Response: The Business Office at Doane University has implemented procedures to document the secondary review processes and review of servicer reports.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-003: Significant Deficiency - Lack of Documented Review of Controls Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Department of Education regulations require recipients of federal awards to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. In order to ensure the accuracy of key student financial assistance processes, a proper system of review should be in place where the work of one is reviewed by someone who is not the original preparer. The review process should be documented. Condition: Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer's internal control report for the Perkins Loan Program was not reviewed. The sample was not a statistically valid sample. Cause: There was turnover during the year which resulted in a lack of documented reviews. Effect: Errors related to student financial assistance processes could occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Questioned costs: Not applicable. Context: There was a lack of documentation of review for the samples selected for Direct loan reconciliations, drawdowns of federal funds, and R2T4 calculations. In addition, there was no documentation of the servicer's report for the Perkins Loan Program. Recommendation: We recommend that procedures and policies are put in place to ensure controls over student financial assistance processes are documented, including review by someone other than the preparer. Management Response: The Business Office at Doane University has implemented procedures to document the secondary review processes and review of servicer reports.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-002: Significant Deficiency - Enrollment Reporting Federal Program - Federal Direct Student Loans Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - 84.268 Federal Award Number - P268K221776 Federal Award Year - June 30, 2022 Criteria: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary, institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition: The change in status for two of twenty-five students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a response to a roster file within 60 days. The change in status information for five of twenty-five students tested did not agree between the campus level and program level enrollment detail. The date for the change in status for eleven of twenty-five students tested did not agree to the University's records. The total number of students impacted is thirteen due to students being included in multiple categories noted above. The sample was not a statistically valid sample. Cause: The University failed to follow its procedures for reporting student status changes correctly and/or within the required timeframe. Effect: The accuracy of Title IV student loan records depends heavily on the accuracy of the enrollment information reported by institutions. If an institution does not review, update, and verify student enrollment statuses, effective dates of the enrollment status, and the anticipated completion dates, then the Title IV student loan records will be inaccurate. Questioned costs: Not applicable. Context: Not applicable. Recommendation: It is recommended that policies and procedures are put in place to verify that the correct program level effective dates and enrollment statuses are reported to the NSLDS within the required time frames after the information has been submitted through the servicer (National Student Clearinghouse). This could include a review of withdrawal or graduation dates compared to the effective dates and enrollment statuses reported to the NSLDS to make sure they are accurate. Management Response: Doane University continues to work to fine tune the internal process for reporting student enrollment status changes to NSLDS via the National Student Clearinghouse (NSC), including increased student communication regarding specific withdrawal dates.
Finding 2022-003: Significant Deficiency - Lack of Documented Review of Controls Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Department of Education regulations require recipients of federal awards to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. In order to ensure the accuracy of key student financial assistance processes, a proper system of review should be in place where the work of one is reviewed by someone who is not the original preparer. The review process should be documented. Condition: Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer's internal control report for the Perkins Loan Program was not reviewed. The sample was not a statistically valid sample. Cause: There was turnover during the year which resulted in a lack of documented reviews. Effect: Errors related to student financial assistance processes could occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Questioned costs: Not applicable. Context: There was a lack of documentation of review for the samples selected for Direct loan reconciliations, drawdowns of federal funds, and R2T4 calculations. In addition, there was no documentation of the servicer's report for the Perkins Loan Program. Recommendation: We recommend that procedures and policies are put in place to ensure controls over student financial assistance processes are documented, including review by someone other than the preparer. Management Response: The Business Office at Doane University has implemented procedures to document the secondary review processes and review of servicer reports.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.
Finding 2022-004: Significant Deficiency - Late Filing of Single Audit Reporting Package Federal Program - All Federal Agency - All Pass-Through Entity - Not Applicable Assistance Listing Number - Various Federal Award Number - Various Federal Award Year - June 30, 2022 Criteria: Title 2 U.S. Code of Federal Regulations Part 200.512, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the single audit reporting package be submitted the earlier of 30 days after receipt of the independent auditors' report, or 9 months after year end. Condition: The University's 2021 single audit reporting package was not submitted within the required timeframe. Cause: There was turnover during the year which contributed to the delay in filing the single audit reporting package. Effect: The single audit reporting package was submitted more than 30 days after receipt of the independent auditors' report, which was after the required reporting time period. Questioned costs: Not applicable. Context: Not applicable. Recommendation: The University should establish policies and procedures to submit the single audit reporting package within the required timeframe. Management Response: There was a miscommunication between the auditor at the time and the former Controller regarding the 30 day filing deadline for the single audit. Doane has implemented policies in coordination with the current auditor to ensure that future deadlines are met. Doane University also transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process.