Finding 2022-001 ? Special Tests and Provisions ? Individual Program Compliance ? Federal Work Study Programs ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 675.19 establish rules governing the administration of a Federal Work Study program, including payments to students, fiscal procedures, and records. These rules require that the University establish and maintain an internal control system to ensure compliance, including communication with the student to notify them of the amount of funds authorized and how they will be paid, and fiscal responsibility to maintain records to support the amounts earned and paid to the student. Condition: We tested 25 students who participated in Federal Work Study (FWS) during the fiscal year. Of those 25, seven students were paid an amount greater than the authorized amount on the work study authorization form signed by the supervisor and the student. Another student was paid $12 per hour when only $10 was authorized. During the year, the University engaged a consultant to review the FWS program who noted these discrepancies updated any authorization form that was not in compliance at the time the student was paid. Cause: The University is not properly tracking student pay to ensure compliance, therefore, the control system in place is not functioning effectively. Effect: The University did not comply with special test and provision requirements of administering the Federal Work Study Program. Recommendation: We recommend the University strengthen its policies and procedures surrounding the administration of the Work Study Program to ensure compliance with federal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Internal Controls over Student Financial Aid (Significant Deficiency) ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 2 CFR part 200.303 requires that non-Federal entities receiving Federal awards establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations and the terms and conditions of the Federal awards. One of the components of internal controls is risk assessment which includes defining, identifying, analyzing and responding to fraud risks. Condition: During procedures developed to obtain an understanding of internal controls sufficient to plan the audit, it was determined that proper risk assessment controls are not in place. Cause: The student financial aid department currently does not have a process of identifying, defining, analyzing or responding to compliance risks. Effect: The University is not in compliance with federal requirements to establish and maintain adequate controls surrounding the student financial aid program. Recommendation: The University should review and revise its current policies and procedures to ensure that it has properly designed and maintained a strong internal control system surrounding student financial aid. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-003 ? Special Tests and Provisions ? Enrollment Reporting? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: Under the Pell grant and loan programs, institutions must update the Enrollment Reporting Roster for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leaves-of-absence. Condition: We tested a sample of 10 withdrawn students. In one instance, the change in status was not reported for 62 days which is not within the required 60-day time frame. Cause: The Enrollment Reporting Roster file is not being submitted timely or accurately to report changes in student enrollment status. Effect: The University did not comply with special tests and provisions compliance requirements related to enrollment reporting. Recommendation: We recommend the University strengthen its policies and procedures related to enrollment reporting requirements to comply with the regulations. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-001 ? Special Tests and Provisions ? Individual Program Compliance ? Federal Work Study Programs ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 675.19 establish rules governing the administration of a Federal Work Study program, including payments to students, fiscal procedures, and records. These rules require that the University establish and maintain an internal control system to ensure compliance, including communication with the student to notify them of the amount of funds authorized and how they will be paid, and fiscal responsibility to maintain records to support the amounts earned and paid to the student. Condition: We tested 25 students who participated in Federal Work Study (FWS) during the fiscal year. Of those 25, seven students were paid an amount greater than the authorized amount on the work study authorization form signed by the supervisor and the student. Another student was paid $12 per hour when only $10 was authorized. During the year, the University engaged a consultant to review the FWS program who noted these discrepancies updated any authorization form that was not in compliance at the time the student was paid. Cause: The University is not properly tracking student pay to ensure compliance, therefore, the control system in place is not functioning effectively. Effect: The University did not comply with special test and provision requirements of administering the Federal Work Study Program. Recommendation: We recommend the University strengthen its policies and procedures surrounding the administration of the Work Study Program to ensure compliance with federal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Internal Controls over Student Financial Aid (Significant Deficiency) ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 2 CFR part 200.303 requires that non-Federal entities receiving Federal awards establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations and the terms and conditions of the Federal awards. One of the components of internal controls is risk assessment which includes defining, identifying, analyzing and responding to fraud risks. Condition: During procedures developed to obtain an understanding of internal controls sufficient to plan the audit, it was determined that proper risk assessment controls are not in place. Cause: The student financial aid department currently does not have a process of identifying, defining, analyzing or responding to compliance risks. Effect: The University is not in compliance with federal requirements to establish and maintain adequate controls surrounding the student financial aid program. Recommendation: The University should review and revise its current policies and procedures to ensure that it has properly designed and maintained a strong internal control system surrounding student financial aid. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-003 ? Special Tests and Provisions ? Enrollment Reporting? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: Under the Pell grant and loan programs, institutions must update the Enrollment Reporting Roster for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leaves-of-absence. Condition: We tested a sample of 10 withdrawn students. In one instance, the change in status was not reported for 62 days which is not within the required 60-day time frame. Cause: The Enrollment Reporting Roster file is not being submitted timely or accurately to report changes in student enrollment status. Effect: The University did not comply with special tests and provisions compliance requirements related to enrollment reporting. Recommendation: We recommend the University strengthen its policies and procedures related to enrollment reporting requirements to comply with the regulations. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-001 ? Special Tests and Provisions ? Individual Program Compliance ? Federal Work Study Programs ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 675.19 establish rules governing the administration of a Federal Work Study program, including payments to students, fiscal procedures, and records. These rules require that the University establish and maintain an internal control system to ensure compliance, including communication with the student to notify them of the amount of funds authorized and how they will be paid, and fiscal responsibility to maintain records to support the amounts earned and paid to the student. Condition: We tested 25 students who participated in Federal Work Study (FWS) during the fiscal year. Of those 25, seven students were paid an amount greater than the authorized amount on the work study authorization form signed by the supervisor and the student. Another student was paid $12 per hour when only $10 was authorized. During the year, the University engaged a consultant to review the FWS program who noted these discrepancies updated any authorization form that was not in compliance at the time the student was paid. Cause: The University is not properly tracking student pay to ensure compliance, therefore, the control system in place is not functioning effectively. Effect: The University did not comply with special test and provision requirements of administering the Federal Work Study Program. Recommendation: We recommend the University strengthen its policies and procedures surrounding the administration of the Work Study Program to ensure compliance with federal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Internal Controls over Student Financial Aid (Significant Deficiency) ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 2 CFR part 200.303 requires that non-Federal entities receiving Federal awards establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations and the terms and conditions of the Federal awards. One of the components of internal controls is risk assessment which includes defining, identifying, analyzing and responding to fraud risks. Condition: During procedures developed to obtain an understanding of internal controls sufficient to plan the audit, it was determined that proper risk assessment controls are not in place. Cause: The student financial aid department currently does not have a process of identifying, defining, analyzing or responding to compliance risks. Effect: The University is not in compliance with federal requirements to establish and maintain adequate controls surrounding the student financial aid program. Recommendation: The University should review and revise its current policies and procedures to ensure that it has properly designed and maintained a strong internal control system surrounding student financial aid. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-003 ? Special Tests and Provisions ? Enrollment Reporting? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: Under the Pell grant and loan programs, institutions must update the Enrollment Reporting Roster for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leaves-of-absence. Condition: We tested a sample of 10 withdrawn students. In one instance, the change in status was not reported for 62 days which is not within the required 60-day time frame. Cause: The Enrollment Reporting Roster file is not being submitted timely or accurately to report changes in student enrollment status. Effect: The University did not comply with special tests and provisions compliance requirements related to enrollment reporting. Recommendation: We recommend the University strengthen its policies and procedures related to enrollment reporting requirements to comply with the regulations. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-001 ? Special Tests and Provisions ? Individual Program Compliance ? Federal Work Study Programs ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 675.19 establish rules governing the administration of a Federal Work Study program, including payments to students, fiscal procedures, and records. These rules require that the University establish and maintain an internal control system to ensure compliance, including communication with the student to notify them of the amount of funds authorized and how they will be paid, and fiscal responsibility to maintain records to support the amounts earned and paid to the student. Condition: We tested 25 students who participated in Federal Work Study (FWS) during the fiscal year. Of those 25, seven students were paid an amount greater than the authorized amount on the work study authorization form signed by the supervisor and the student. Another student was paid $12 per hour when only $10 was authorized. During the year, the University engaged a consultant to review the FWS program who noted these discrepancies updated any authorization form that was not in compliance at the time the student was paid. Cause: The University is not properly tracking student pay to ensure compliance, therefore, the control system in place is not functioning effectively. Effect: The University did not comply with special test and provision requirements of administering the Federal Work Study Program. Recommendation: We recommend the University strengthen its policies and procedures surrounding the administration of the Work Study Program to ensure compliance with federal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Internal Controls over Student Financial Aid (Significant Deficiency) ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 2 CFR part 200.303 requires that non-Federal entities receiving Federal awards establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations and the terms and conditions of the Federal awards. One of the components of internal controls is risk assessment which includes defining, identifying, analyzing and responding to fraud risks. Condition: During procedures developed to obtain an understanding of internal controls sufficient to plan the audit, it was determined that proper risk assessment controls are not in place. Cause: The student financial aid department currently does not have a process of identifying, defining, analyzing or responding to compliance risks. Effect: The University is not in compliance with federal requirements to establish and maintain adequate controls surrounding the student financial aid program. Recommendation: The University should review and revise its current policies and procedures to ensure that it has properly designed and maintained a strong internal control system surrounding student financial aid. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-003 ? Special Tests and Provisions ? Enrollment Reporting? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: Under the Pell grant and loan programs, institutions must update the Enrollment Reporting Roster for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leaves-of-absence. Condition: We tested a sample of 10 withdrawn students. In one instance, the change in status was not reported for 62 days which is not within the required 60-day time frame. Cause: The Enrollment Reporting Roster file is not being submitted timely or accurately to report changes in student enrollment status. Effect: The University did not comply with special tests and provisions compliance requirements related to enrollment reporting. Recommendation: We recommend the University strengthen its policies and procedures related to enrollment reporting requirements to comply with the regulations. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-001 ? Special Tests and Provisions ? Individual Program Compliance ? Federal Work Study Programs ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 675.19 establish rules governing the administration of a Federal Work Study program, including payments to students, fiscal procedures, and records. These rules require that the University establish and maintain an internal control system to ensure compliance, including communication with the student to notify them of the amount of funds authorized and how they will be paid, and fiscal responsibility to maintain records to support the amounts earned and paid to the student. Condition: We tested 25 students who participated in Federal Work Study (FWS) during the fiscal year. Of those 25, seven students were paid an amount greater than the authorized amount on the work study authorization form signed by the supervisor and the student. Another student was paid $12 per hour when only $10 was authorized. During the year, the University engaged a consultant to review the FWS program who noted these discrepancies updated any authorization form that was not in compliance at the time the student was paid. Cause: The University is not properly tracking student pay to ensure compliance, therefore, the control system in place is not functioning effectively. Effect: The University did not comply with special test and provision requirements of administering the Federal Work Study Program. Recommendation: We recommend the University strengthen its policies and procedures surrounding the administration of the Work Study Program to ensure compliance with federal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Internal Controls over Student Financial Aid (Significant Deficiency) ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 2 CFR part 200.303 requires that non-Federal entities receiving Federal awards establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations and the terms and conditions of the Federal awards. One of the components of internal controls is risk assessment which includes defining, identifying, analyzing and responding to fraud risks. Condition: During procedures developed to obtain an understanding of internal controls sufficient to plan the audit, it was determined that proper risk assessment controls are not in place. Cause: The student financial aid department currently does not have a process of identifying, defining, analyzing or responding to compliance risks. Effect: The University is not in compliance with federal requirements to establish and maintain adequate controls surrounding the student financial aid program. Recommendation: The University should review and revise its current policies and procedures to ensure that it has properly designed and maintained a strong internal control system surrounding student financial aid. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-003 ? Special Tests and Provisions ? Enrollment Reporting? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: Under the Pell grant and loan programs, institutions must update the Enrollment Reporting Roster for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leaves-of-absence. Condition: We tested a sample of 10 withdrawn students. In one instance, the change in status was not reported for 62 days which is not within the required 60-day time frame. Cause: The Enrollment Reporting Roster file is not being submitted timely or accurately to report changes in student enrollment status. Effect: The University did not comply with special tests and provisions compliance requirements related to enrollment reporting. Recommendation: We recommend the University strengthen its policies and procedures related to enrollment reporting requirements to comply with the regulations. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-001 ? Special Tests and Provisions ? Individual Program Compliance ? Federal Work Study Programs ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 675.19 establish rules governing the administration of a Federal Work Study program, including payments to students, fiscal procedures, and records. These rules require that the University establish and maintain an internal control system to ensure compliance, including communication with the student to notify them of the amount of funds authorized and how they will be paid, and fiscal responsibility to maintain records to support the amounts earned and paid to the student. Condition: We tested 25 students who participated in Federal Work Study (FWS) during the fiscal year. Of those 25, seven students were paid an amount greater than the authorized amount on the work study authorization form signed by the supervisor and the student. Another student was paid $12 per hour when only $10 was authorized. During the year, the University engaged a consultant to review the FWS program who noted these discrepancies updated any authorization form that was not in compliance at the time the student was paid. Cause: The University is not properly tracking student pay to ensure compliance, therefore, the control system in place is not functioning effectively. Effect: The University did not comply with special test and provision requirements of administering the Federal Work Study Program. Recommendation: We recommend the University strengthen its policies and procedures surrounding the administration of the Work Study Program to ensure compliance with federal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Internal Controls over Student Financial Aid (Significant Deficiency) ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 2 CFR part 200.303 requires that non-Federal entities receiving Federal awards establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations and the terms and conditions of the Federal awards. One of the components of internal controls is risk assessment which includes defining, identifying, analyzing and responding to fraud risks. Condition: During procedures developed to obtain an understanding of internal controls sufficient to plan the audit, it was determined that proper risk assessment controls are not in place. Cause: The student financial aid department currently does not have a process of identifying, defining, analyzing or responding to compliance risks. Effect: The University is not in compliance with federal requirements to establish and maintain adequate controls surrounding the student financial aid program. Recommendation: The University should review and revise its current policies and procedures to ensure that it has properly designed and maintained a strong internal control system surrounding student financial aid. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-003 ? Special Tests and Provisions ? Enrollment Reporting? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: Under the Pell grant and loan programs, institutions must update the Enrollment Reporting Roster for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leaves-of-absence. Condition: We tested a sample of 10 withdrawn students. In one instance, the change in status was not reported for 62 days which is not within the required 60-day time frame. Cause: The Enrollment Reporting Roster file is not being submitted timely or accurately to report changes in student enrollment status. Effect: The University did not comply with special tests and provisions compliance requirements related to enrollment reporting. Recommendation: We recommend the University strengthen its policies and procedures related to enrollment reporting requirements to comply with the regulations. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-001 ? Special Tests and Provisions ? Individual Program Compliance ? Federal Work Study Programs ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 675.19 establish rules governing the administration of a Federal Work Study program, including payments to students, fiscal procedures, and records. These rules require that the University establish and maintain an internal control system to ensure compliance, including communication with the student to notify them of the amount of funds authorized and how they will be paid, and fiscal responsibility to maintain records to support the amounts earned and paid to the student. Condition: We tested 25 students who participated in Federal Work Study (FWS) during the fiscal year. Of those 25, seven students were paid an amount greater than the authorized amount on the work study authorization form signed by the supervisor and the student. Another student was paid $12 per hour when only $10 was authorized. During the year, the University engaged a consultant to review the FWS program who noted these discrepancies updated any authorization form that was not in compliance at the time the student was paid. Cause: The University is not properly tracking student pay to ensure compliance, therefore, the control system in place is not functioning effectively. Effect: The University did not comply with special test and provision requirements of administering the Federal Work Study Program. Recommendation: We recommend the University strengthen its policies and procedures surrounding the administration of the Work Study Program to ensure compliance with federal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Internal Controls over Student Financial Aid (Significant Deficiency) ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 2 CFR part 200.303 requires that non-Federal entities receiving Federal awards establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations and the terms and conditions of the Federal awards. One of the components of internal controls is risk assessment which includes defining, identifying, analyzing and responding to fraud risks. Condition: During procedures developed to obtain an understanding of internal controls sufficient to plan the audit, it was determined that proper risk assessment controls are not in place. Cause: The student financial aid department currently does not have a process of identifying, defining, analyzing or responding to compliance risks. Effect: The University is not in compliance with federal requirements to establish and maintain adequate controls surrounding the student financial aid program. Recommendation: The University should review and revise its current policies and procedures to ensure that it has properly designed and maintained a strong internal control system surrounding student financial aid. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-003 ? Special Tests and Provisions ? Enrollment Reporting? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: Under the Pell grant and loan programs, institutions must update the Enrollment Reporting Roster for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leaves-of-absence. Condition: We tested a sample of 10 withdrawn students. In one instance, the change in status was not reported for 62 days which is not within the required 60-day time frame. Cause: The Enrollment Reporting Roster file is not being submitted timely or accurately to report changes in student enrollment status. Effect: The University did not comply with special tests and provisions compliance requirements related to enrollment reporting. Recommendation: We recommend the University strengthen its policies and procedures related to enrollment reporting requirements to comply with the regulations. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-001 ? Special Tests and Provisions ? Individual Program Compliance ? Federal Work Study Programs ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 675.19 establish rules governing the administration of a Federal Work Study program, including payments to students, fiscal procedures, and records. These rules require that the University establish and maintain an internal control system to ensure compliance, including communication with the student to notify them of the amount of funds authorized and how they will be paid, and fiscal responsibility to maintain records to support the amounts earned and paid to the student. Condition: We tested 25 students who participated in Federal Work Study (FWS) during the fiscal year. Of those 25, seven students were paid an amount greater than the authorized amount on the work study authorization form signed by the supervisor and the student. Another student was paid $12 per hour when only $10 was authorized. During the year, the University engaged a consultant to review the FWS program who noted these discrepancies updated any authorization form that was not in compliance at the time the student was paid. Cause: The University is not properly tracking student pay to ensure compliance, therefore, the control system in place is not functioning effectively. Effect: The University did not comply with special test and provision requirements of administering the Federal Work Study Program. Recommendation: We recommend the University strengthen its policies and procedures surrounding the administration of the Work Study Program to ensure compliance with federal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Internal Controls over Student Financial Aid (Significant Deficiency) ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 2 CFR part 200.303 requires that non-Federal entities receiving Federal awards establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations and the terms and conditions of the Federal awards. One of the components of internal controls is risk assessment which includes defining, identifying, analyzing and responding to fraud risks. Condition: During procedures developed to obtain an understanding of internal controls sufficient to plan the audit, it was determined that proper risk assessment controls are not in place. Cause: The student financial aid department currently does not have a process of identifying, defining, analyzing or responding to compliance risks. Effect: The University is not in compliance with federal requirements to establish and maintain adequate controls surrounding the student financial aid program. Recommendation: The University should review and revise its current policies and procedures to ensure that it has properly designed and maintained a strong internal control system surrounding student financial aid. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-003 ? Special Tests and Provisions ? Enrollment Reporting? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: Under the Pell grant and loan programs, institutions must update the Enrollment Reporting Roster for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leaves-of-absence. Condition: We tested a sample of 10 withdrawn students. In one instance, the change in status was not reported for 62 days which is not within the required 60-day time frame. Cause: The Enrollment Reporting Roster file is not being submitted timely or accurately to report changes in student enrollment status. Effect: The University did not comply with special tests and provisions compliance requirements related to enrollment reporting. Recommendation: We recommend the University strengthen its policies and procedures related to enrollment reporting requirements to comply with the regulations. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-001 ? Special Tests and Provisions ? Individual Program Compliance ? Federal Work Study Programs ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 675.19 establish rules governing the administration of a Federal Work Study program, including payments to students, fiscal procedures, and records. These rules require that the University establish and maintain an internal control system to ensure compliance, including communication with the student to notify them of the amount of funds authorized and how they will be paid, and fiscal responsibility to maintain records to support the amounts earned and paid to the student. Condition: We tested 25 students who participated in Federal Work Study (FWS) during the fiscal year. Of those 25, seven students were paid an amount greater than the authorized amount on the work study authorization form signed by the supervisor and the student. Another student was paid $12 per hour when only $10 was authorized. During the year, the University engaged a consultant to review the FWS program who noted these discrepancies updated any authorization form that was not in compliance at the time the student was paid. Cause: The University is not properly tracking student pay to ensure compliance, therefore, the control system in place is not functioning effectively. Effect: The University did not comply with special test and provision requirements of administering the Federal Work Study Program. Recommendation: We recommend the University strengthen its policies and procedures surrounding the administration of the Work Study Program to ensure compliance with federal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Internal Controls over Student Financial Aid (Significant Deficiency) ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 2 CFR part 200.303 requires that non-Federal entities receiving Federal awards establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations and the terms and conditions of the Federal awards. One of the components of internal controls is risk assessment which includes defining, identifying, analyzing and responding to fraud risks. Condition: During procedures developed to obtain an understanding of internal controls sufficient to plan the audit, it was determined that proper risk assessment controls are not in place. Cause: The student financial aid department currently does not have a process of identifying, defining, analyzing or responding to compliance risks. Effect: The University is not in compliance with federal requirements to establish and maintain adequate controls surrounding the student financial aid program. Recommendation: The University should review and revise its current policies and procedures to ensure that it has properly designed and maintained a strong internal control system surrounding student financial aid. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-003 ? Special Tests and Provisions ? Enrollment Reporting? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: Under the Pell grant and loan programs, institutions must update the Enrollment Reporting Roster for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leaves-of-absence. Condition: We tested a sample of 10 withdrawn students. In one instance, the change in status was not reported for 62 days which is not within the required 60-day time frame. Cause: The Enrollment Reporting Roster file is not being submitted timely or accurately to report changes in student enrollment status. Effect: The University did not comply with special tests and provisions compliance requirements related to enrollment reporting. Recommendation: We recommend the University strengthen its policies and procedures related to enrollment reporting requirements to comply with the regulations. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-001 ? Special Tests and Provisions ? Individual Program Compliance ? Federal Work Study Programs ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 34 CFR part 675.19 establish rules governing the administration of a Federal Work Study program, including payments to students, fiscal procedures, and records. These rules require that the University establish and maintain an internal control system to ensure compliance, including communication with the student to notify them of the amount of funds authorized and how they will be paid, and fiscal responsibility to maintain records to support the amounts earned and paid to the student. Condition: We tested 25 students who participated in Federal Work Study (FWS) during the fiscal year. Of those 25, seven students were paid an amount greater than the authorized amount on the work study authorization form signed by the supervisor and the student. Another student was paid $12 per hour when only $10 was authorized. During the year, the University engaged a consultant to review the FWS program who noted these discrepancies updated any authorization form that was not in compliance at the time the student was paid. Cause: The University is not properly tracking student pay to ensure compliance, therefore, the control system in place is not functioning effectively. Effect: The University did not comply with special test and provision requirements of administering the Federal Work Study Program. Recommendation: We recommend the University strengthen its policies and procedures surrounding the administration of the Work Study Program to ensure compliance with federal requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-002 ? Internal Controls over Student Financial Aid (Significant Deficiency) ? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: 2 CFR part 200.303 requires that non-Federal entities receiving Federal awards establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations and the terms and conditions of the Federal awards. One of the components of internal controls is risk assessment which includes defining, identifying, analyzing and responding to fraud risks. Condition: During procedures developed to obtain an understanding of internal controls sufficient to plan the audit, it was determined that proper risk assessment controls are not in place. Cause: The student financial aid department currently does not have a process of identifying, defining, analyzing or responding to compliance risks. Effect: The University is not in compliance with federal requirements to establish and maintain adequate controls surrounding the student financial aid program. Recommendation: The University should review and revise its current policies and procedures to ensure that it has properly designed and maintained a strong internal control system surrounding student financial aid. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.
Finding 2022-003 ? Special Tests and Provisions ? Enrollment Reporting? Repeat Finding Information on the federal program: U.S. Department of Education Student Financial Aid Cluster Criteria: Under the Pell grant and loan programs, institutions must update the Enrollment Reporting Roster for changes in student status, report the date the enrollment status was effective, enter the new anticipated completion date and submit the changes electronically through the batch method or the National Student Loan Data System (NSLDS) website. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. These changes include reductions or increases in attendance levels, withdrawals, graduations or approved leaves-of-absence. Condition: We tested a sample of 10 withdrawn students. In one instance, the change in status was not reported for 62 days which is not within the required 60-day time frame. Cause: The Enrollment Reporting Roster file is not being submitted timely or accurately to report changes in student enrollment status. Effect: The University did not comply with special tests and provisions compliance requirements related to enrollment reporting. Recommendation: We recommend the University strengthen its policies and procedures related to enrollment reporting requirements to comply with the regulations. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.