FAC Explorer

Audit 46772

FY End
2022-06-30
Total Expended
$16.71M
Findings
8
Programs
10
Organization: Wittenberg University (OH)
Year: 2022 Accepted: 2023-01-03
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47679 2022-001 Significant Deficiency - N
47680 2022-001 Significant Deficiency - N
47681 2022-002 Significant Deficiency - L
47682 2022-002 Significant Deficiency - L
624121 2022-001 Significant Deficiency - N
624122 2022-001 Significant Deficiency - N
624123 2022-002 Significant Deficiency - L
624124 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $8.28M Yes 1
84.038 Federal Perkins Loan Program $2.41M Yes 0
84.425 Education Stabilization Fund -Student Aid Portion $2.26M Yes 1
84.063 Federal Pell Grant Program $1.84M Yes 1
84.425 Education Stabilization Fund - Institutional Portion $1.15M Yes 1
84.047 Trio_upward Bound $355,364 - 0
84.033 Federal Work-Study Program $224,625 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $135,245 Yes 0
47.049 Mathematical and Physical Sciences $56,689 - 0
47.050 Geosciences $7,737 - 0

Contacts

Name Title Type
ZKAPS3L2AGW3 Noah Lamb Auditee
9373276310 Brenda Clemens Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: Note 1.Basis of PresentationThe accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant award activity of Wittenberg University (the University). The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of the University. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Loan/loan guarantee outstanding balances Accounting Policies: Note 1.Basis of PresentationThe accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant award activity of Wittenberg University (the University). The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of the University. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The amount presented as Perkins Loan Fund expenditures consists of the beginning of the year outstanding loan balances of approximately $2,407,597. Loans outstanding at June 30, 2022, totaled $2,126,085.
Title: Federal Direct Student Loans Program (Assistance Listing No. 84.268) Accounting Policies: Note 1.Basis of PresentationThe accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant award activity of Wittenberg University (the University). The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of the University. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The University participates in the Federal Direct Student Loan Program, which includes subsidized and unsubsidized Federal Stafford Loans and Federal PLUS Loans. The value of the loans issued for the Federal Direct Student Loan Program is based on disbursed amounts. Since this program is administered by the federal government, new loans made in the fiscal year ended June 30, 2022, related to Federal Direct Student Loan Program are considered current year federal expenditures, whereas the outstanding loan balances are not. The total amount processed during fiscal year 2022 is included on the Schedule. The University is responsible only for the performance of certain administrative duties with respect to the Federally Guaranteed Student Loan Programs and, accordingly, balances and transactions relating to the loan programs are not included in the Universitys basic financial statements. Therefore, it is not practical to determine the balance of loans outstanding to student and former students of the University at June 30, 2022.

Finding Details

Finding 2022-001
Finding 2022-001 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2022 Criteria: The University is required to implement procedures to appropriately administer funding under the Student Financial Assistance Cluster. ? Pell grants must be awarded based on the Public Law 115-141 appropriation schedule. ? The refund of Title IV aid should be calculated using the percentage of classes completed method. ? Credit balances related to Title IV federal aid funds, per regulations, must be refunded no later than 14 days after either the credit balance occurred on the student?s account or the first day of classes of the payment period. Condition: During the course of our testing: ? We identified one student from a sample of 40 who had a Pell grant calculated incorrectly. ? We identified one student from a sample of 2 who had their refund of Title IV incorrectly calculated. ? We identified one student from a sample of 25 whose credit was not refunded within 14 days. Cause: Administrative oversight by personnel in awarding and refund process. Context: Controls did not operate properly to award and refund students with Federal Direct loans or Pell grants. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to award or return aid properly to the students. Repeat Finding: No Recommendations: The University should implement and document an overall quality assurance process including adequate controls to prevent overall noncompliance. Corrective Action Plan: See management?s corrective action plan on page 44.
Finding 2022-001
Finding 2022-001 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2022 Criteria: The University is required to implement procedures to appropriately administer funding under the Student Financial Assistance Cluster. ? Pell grants must be awarded based on the Public Law 115-141 appropriation schedule. ? The refund of Title IV aid should be calculated using the percentage of classes completed method. ? Credit balances related to Title IV federal aid funds, per regulations, must be refunded no later than 14 days after either the credit balance occurred on the student?s account or the first day of classes of the payment period. Condition: During the course of our testing: ? We identified one student from a sample of 40 who had a Pell grant calculated incorrectly. ? We identified one student from a sample of 2 who had their refund of Title IV incorrectly calculated. ? We identified one student from a sample of 25 whose credit was not refunded within 14 days. Cause: Administrative oversight by personnel in awarding and refund process. Context: Controls did not operate properly to award and refund students with Federal Direct loans or Pell grants. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to award or return aid properly to the students. Repeat Finding: No Recommendations: The University should implement and document an overall quality assurance process including adequate controls to prevent overall noncompliance. Corrective Action Plan: See management?s corrective action plan on page 44.
Finding 2022-002
Finding 2022-002 Federal Program: Higher Education Emergency Relief Funding (HEERF) Reporting Federal Assistance Listing Number: 84.425E and 84.425F Federal Agency: Department of Education (DOE) Award Year: 2022 Criteria: Reporting requirements by the DOE state that institutions that received HEERF funds are required to submit a report on how the institution used its HEERF funds. Condition: For each required report, the University was unable to provide support for the submission or publication date. Cause: Administrative oversight by personnel in reporting of use of HEERF funds. Context: Controls did not operate properly to meet HEERF reporting requirements. Effect: Reporting requirements were not met and improper reporting could result in the DOE withholding payments to the University. Repeat Finding: No Recommendations: We recommend that the University complete the reporting requirements and each report be posted to the University?s website. We also recommend that the University implement a process to ensure the submission dates and publication dates are maintained to ensure compliance with the reporting due dates and that the data submitted in the reports is properly supported by institution records. Last, we recommend that each report be properly reviewed by someone other than the preparer. Corrective Action Plan: See management?s corrective action plan on page 45.
Finding 2022-002
Finding 2022-002 Federal Program: Higher Education Emergency Relief Funding (HEERF) Reporting Federal Assistance Listing Number: 84.425E and 84.425F Federal Agency: Department of Education (DOE) Award Year: 2022 Criteria: Reporting requirements by the DOE state that institutions that received HEERF funds are required to submit a report on how the institution used its HEERF funds. Condition: For each required report, the University was unable to provide support for the submission or publication date. Cause: Administrative oversight by personnel in reporting of use of HEERF funds. Context: Controls did not operate properly to meet HEERF reporting requirements. Effect: Reporting requirements were not met and improper reporting could result in the DOE withholding payments to the University. Repeat Finding: No Recommendations: We recommend that the University complete the reporting requirements and each report be posted to the University?s website. We also recommend that the University implement a process to ensure the submission dates and publication dates are maintained to ensure compliance with the reporting due dates and that the data submitted in the reports is properly supported by institution records. Last, we recommend that each report be properly reviewed by someone other than the preparer. Corrective Action Plan: See management?s corrective action plan on page 45.
Finding 2022-001
Finding 2022-001 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2022 Criteria: The University is required to implement procedures to appropriately administer funding under the Student Financial Assistance Cluster. ? Pell grants must be awarded based on the Public Law 115-141 appropriation schedule. ? The refund of Title IV aid should be calculated using the percentage of classes completed method. ? Credit balances related to Title IV federal aid funds, per regulations, must be refunded no later than 14 days after either the credit balance occurred on the student?s account or the first day of classes of the payment period. Condition: During the course of our testing: ? We identified one student from a sample of 40 who had a Pell grant calculated incorrectly. ? We identified one student from a sample of 2 who had their refund of Title IV incorrectly calculated. ? We identified one student from a sample of 25 whose credit was not refunded within 14 days. Cause: Administrative oversight by personnel in awarding and refund process. Context: Controls did not operate properly to award and refund students with Federal Direct loans or Pell grants. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to award or return aid properly to the students. Repeat Finding: No Recommendations: The University should implement and document an overall quality assurance process including adequate controls to prevent overall noncompliance. Corrective Action Plan: See management?s corrective action plan on page 44.
Finding 2022-001
Finding 2022-001 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2022 Criteria: The University is required to implement procedures to appropriately administer funding under the Student Financial Assistance Cluster. ? Pell grants must be awarded based on the Public Law 115-141 appropriation schedule. ? The refund of Title IV aid should be calculated using the percentage of classes completed method. ? Credit balances related to Title IV federal aid funds, per regulations, must be refunded no later than 14 days after either the credit balance occurred on the student?s account or the first day of classes of the payment period. Condition: During the course of our testing: ? We identified one student from a sample of 40 who had a Pell grant calculated incorrectly. ? We identified one student from a sample of 2 who had their refund of Title IV incorrectly calculated. ? We identified one student from a sample of 25 whose credit was not refunded within 14 days. Cause: Administrative oversight by personnel in awarding and refund process. Context: Controls did not operate properly to award and refund students with Federal Direct loans or Pell grants. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to award or return aid properly to the students. Repeat Finding: No Recommendations: The University should implement and document an overall quality assurance process including adequate controls to prevent overall noncompliance. Corrective Action Plan: See management?s corrective action plan on page 44.
Finding 2022-002
Finding 2022-002 Federal Program: Higher Education Emergency Relief Funding (HEERF) Reporting Federal Assistance Listing Number: 84.425E and 84.425F Federal Agency: Department of Education (DOE) Award Year: 2022 Criteria: Reporting requirements by the DOE state that institutions that received HEERF funds are required to submit a report on how the institution used its HEERF funds. Condition: For each required report, the University was unable to provide support for the submission or publication date. Cause: Administrative oversight by personnel in reporting of use of HEERF funds. Context: Controls did not operate properly to meet HEERF reporting requirements. Effect: Reporting requirements were not met and improper reporting could result in the DOE withholding payments to the University. Repeat Finding: No Recommendations: We recommend that the University complete the reporting requirements and each report be posted to the University?s website. We also recommend that the University implement a process to ensure the submission dates and publication dates are maintained to ensure compliance with the reporting due dates and that the data submitted in the reports is properly supported by institution records. Last, we recommend that each report be properly reviewed by someone other than the preparer. Corrective Action Plan: See management?s corrective action plan on page 45.
Finding 2022-002
Finding 2022-002 Federal Program: Higher Education Emergency Relief Funding (HEERF) Reporting Federal Assistance Listing Number: 84.425E and 84.425F Federal Agency: Department of Education (DOE) Award Year: 2022 Criteria: Reporting requirements by the DOE state that institutions that received HEERF funds are required to submit a report on how the institution used its HEERF funds. Condition: For each required report, the University was unable to provide support for the submission or publication date. Cause: Administrative oversight by personnel in reporting of use of HEERF funds. Context: Controls did not operate properly to meet HEERF reporting requirements. Effect: Reporting requirements were not met and improper reporting could result in the DOE withholding payments to the University. Repeat Finding: No Recommendations: We recommend that the University complete the reporting requirements and each report be posted to the University?s website. We also recommend that the University implement a process to ensure the submission dates and publication dates are maintained to ensure compliance with the reporting due dates and that the data submitted in the reports is properly supported by institution records. Last, we recommend that each report be properly reviewed by someone other than the preparer. Corrective Action Plan: See management?s corrective action plan on page 45.