Audit 48679

FY End
2022-05-31
Total Expended
$30.39M
Findings
16
Programs
6
Organization: Lenoir-Rhyne University (NC)
Year: 2022 Accepted: 2022-11-29
Auditor: Bdo USA LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
43705 2022-003 - - N
43706 2022-003 - - N
43707 2022-003 - - N
43708 2022-004 - - N
43709 2022-003 - - N
43710 2022-004 - - N
43711 2022-005 - - L
43712 2022-005 - - L
620147 2022-003 - - N
620148 2022-003 - - N
620149 2022-003 - - N
620150 2022-004 - - N
620151 2022-003 - - N
620152 2022-004 - - N
620153 2022-005 - - L
620154 2022-005 - - L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $20.78M Yes 2
84.063 Federal Pell Grant Program $3.04M Yes 2
84.425 Education Stabilization Fund $389,393 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $253,509 Yes 1
84.033 Federal Work-Study Program $132,876 Yes 1
84.038 Federal Perkins Loan Program $0 Yes 0

Contacts

Name Title Type
GNF2LDZWGG23 Jeremy Shreve Auditee
8283287100 Michael Botzis Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedule includes the federal grant transactions of the University recorded on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the 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) for the year ended May 31, 2022. The Schedule presents only a selected portion of the activities of Lenoir-Rhyne University (the University). It is not intended to and does not present either the financial position, changes in activities, or cash flows of the University.
Title: Loans Outstanding Accounting Policies: The accompanying Schedule includes the federal grant transactions of the University recorded on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. At May 31, 2022, the University had no Perkins balances outstanding.The Federal Perkins Loan Program expired September 30, 2017, and fiscal year 2018 was the last year that the University could award Perkins loans based on guidance from the Department of Education. In fiscal 2023, the University will be formally liquidating its Federal Perkins Revolving Loan Fund; the University will assign any remaining loans and remit the federal share of Perkins cash assets to the Department of Education.
Title: Subrecipients Accounting Policies: The accompanying Schedule includes the federal grant transactions of the University recorded on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no program funds passed through the University to subrecipients during the year ended May 31, 2022.

Finding Details

Federal Program Information: Student Financial Assistance Cluster: Federal Supplemental Education Opportunity Grants (Assistance Listing #84.007), Federal Work-Study Program (Assistance Listing #84.033), Federal Pell Grant Program (Assistance Listing #84.063), Federal Direct Loan Program (Assistance Listing #84.268) Criteria or Specific Requirement: Special Tests and Provisions ? Return of Title IV Funds - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. Condition: The University did not prepare certain students? return calculations properly. In addition, the University did not maintain adequate records to support its determination of the last date of attendance for students enrolled in a distance education program. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with required federal guidelines. Questioned Costs: Below reporting threshold. Context: For 1 of 4 students tested, the University used the incorrect number of days in term/payment period. For 2 of 4 students tested, the University was unable to substantiate the students? last dates of attendance. Identification of Repeat Finding: There was no similar finding identified during the prior year. Recommendation: We recommend that the University enhance its procedures over the preparation and review of R2T4 calculations to ensure compliance with the return of Title IV funds requirements. Views of Responsible Officials: The University has reviewed current practices related to withdrawal/R2T4 calculations. As a result, the University will enhance current policy and procedures to better support staff in the proper calculation of return of Title IV funds requirements. These enhancements will include but are not limited to; additional staff training and periodic secondary review. The Office of Financial Aid will also work with the Office of Academic Records to document substantiated last dates of attendance for withdrawing students.
Federal Program Information: Student Financial Assistance Cluster: Federal Supplemental Education Opportunity Grants (Assistance Listing #84.007), Federal Work-Study Program (Assistance Listing #84.033), Federal Pell Grant Program (Assistance Listing #84.063), Federal Direct Loan Program (Assistance Listing #84.268) Criteria or Specific Requirement: Special Tests and Provisions ? Return of Title IV Funds - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. Condition: The University did not prepare certain students? return calculations properly. In addition, the University did not maintain adequate records to support its determination of the last date of attendance for students enrolled in a distance education program. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with required federal guidelines. Questioned Costs: Below reporting threshold. Context: For 1 of 4 students tested, the University used the incorrect number of days in term/payment period. For 2 of 4 students tested, the University was unable to substantiate the students? last dates of attendance. Identification of Repeat Finding: There was no similar finding identified during the prior year. Recommendation: We recommend that the University enhance its procedures over the preparation and review of R2T4 calculations to ensure compliance with the return of Title IV funds requirements. Views of Responsible Officials: The University has reviewed current practices related to withdrawal/R2T4 calculations. As a result, the University will enhance current policy and procedures to better support staff in the proper calculation of return of Title IV funds requirements. These enhancements will include but are not limited to; additional staff training and periodic secondary review. The Office of Financial Aid will also work with the Office of Academic Records to document substantiated last dates of attendance for withdrawing students.
Federal Program Information: Student Financial Assistance Cluster: Federal Supplemental Education Opportunity Grants (Assistance Listing #84.007), Federal Work-Study Program (Assistance Listing #84.033), Federal Pell Grant Program (Assistance Listing #84.063), Federal Direct Loan Program (Assistance Listing #84.268) Criteria or Specific Requirement: Special Tests and Provisions ? Return of Title IV Funds - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. Condition: The University did not prepare certain students? return calculations properly. In addition, the University did not maintain adequate records to support its determination of the last date of attendance for students enrolled in a distance education program. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with required federal guidelines. Questioned Costs: Below reporting threshold. Context: For 1 of 4 students tested, the University used the incorrect number of days in term/payment period. For 2 of 4 students tested, the University was unable to substantiate the students? last dates of attendance. Identification of Repeat Finding: There was no similar finding identified during the prior year. Recommendation: We recommend that the University enhance its procedures over the preparation and review of R2T4 calculations to ensure compliance with the return of Title IV funds requirements. Views of Responsible Officials: The University has reviewed current practices related to withdrawal/R2T4 calculations. As a result, the University will enhance current policy and procedures to better support staff in the proper calculation of return of Title IV funds requirements. These enhancements will include but are not limited to; additional staff training and periodic secondary review. The Office of Financial Aid will also work with the Office of Academic Records to document substantiated last dates of attendance for withdrawing students.
Federal Program Information: Student Financial Assistance Cluster: Federal Pell Grant Program (Assistance Listing #84.063), Federal Direct Loan Program (Assistance Listing #84.268) Criteria or Specific Requirement: Special Tests and Provisions ? Enrollment Reporting: Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan (?FFEL?) loan programs via the National Student Loan Data System (?NSLDS?) (OMB No.1845-0035), although FFEL loans are no longer made or a part of the Student Financial Assistance Cluster, a student may have a FFEL loan from previous years that would require enrollment reporting for that student (Pell, 34 CFR 690.83(b)(2); FFEL, 34 CFR 682.610; Direct Loan, 34 CFR 685.309). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (?NSLDSFAP?) website which the financial aid administrator can access for the auditor. The data on the institution?s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. According to the Guide, any errors identified and returned by NSLDS in an Error/Acknowledgement file should be corrected and resubmitted within 10 days. Condition: Campus Level: The University did not report certain students? changes in enrollment status to NSLDS within the required timeframe. Program Level: The University did not accurately report certain students? significant data elements to NSLDS. Certain error/acknowledgement file errors were not corrected within the required timeframe. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with enrollment reporting requirements. Failure to promptly report accurate and timely changes in enrollment status may adversely impact the repayment status for student loan borrowers. Questioned Costs: None. Context: For 2 of 40 campus level records tested, the University did not timely report the students? withdrawn status to NSLDS. For 1 of 25 program level records tested, the University failed to report the student?s withdrawn status to NSLDS. For 2 of 25 program level records tested, the University failed to report the students? second major program of study. Several instances of repeating error records were identified throughout the fiscal year. Recommendation: We recommend that the University enhance its procedures to ensure accurate and timely enrollment reporting. Views of Responsible Officials: The University has modified reporting practices to SSCR in order to meet Federal Regulations 34 CFR 690.83(b)(2), 34 CFR 682.610 and 34 CFR 685.309. The Office of Academic Records will report student enrollment to SSCR on the 15th of every month (or the following business day if the 15th falls on a weekend, holiday or scheduled university closure). This plan will allow for reporting from SSCR to NSLDS to meet the 60 day timeline for student status change. The University has also strengthened report criteria to ensure that all current program and major detail are provided to SSCR.
Federal Program Information: Student Financial Assistance Cluster: Federal Supplemental Education Opportunity Grants (Assistance Listing #84.007), Federal Work-Study Program (Assistance Listing #84.033), Federal Pell Grant Program (Assistance Listing #84.063), Federal Direct Loan Program (Assistance Listing #84.268) Criteria or Specific Requirement: Special Tests and Provisions ? Return of Title IV Funds - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. Condition: The University did not prepare certain students? return calculations properly. In addition, the University did not maintain adequate records to support its determination of the last date of attendance for students enrolled in a distance education program. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with required federal guidelines. Questioned Costs: Below reporting threshold. Context: For 1 of 4 students tested, the University used the incorrect number of days in term/payment period. For 2 of 4 students tested, the University was unable to substantiate the students? last dates of attendance. Identification of Repeat Finding: There was no similar finding identified during the prior year. Recommendation: We recommend that the University enhance its procedures over the preparation and review of R2T4 calculations to ensure compliance with the return of Title IV funds requirements. Views of Responsible Officials: The University has reviewed current practices related to withdrawal/R2T4 calculations. As a result, the University will enhance current policy and procedures to better support staff in the proper calculation of return of Title IV funds requirements. These enhancements will include but are not limited to; additional staff training and periodic secondary review. The Office of Financial Aid will also work with the Office of Academic Records to document substantiated last dates of attendance for withdrawing students.
Federal Program Information: Student Financial Assistance Cluster: Federal Pell Grant Program (Assistance Listing #84.063), Federal Direct Loan Program (Assistance Listing #84.268) Criteria or Specific Requirement: Special Tests and Provisions ? Enrollment Reporting: Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan (?FFEL?) loan programs via the National Student Loan Data System (?NSLDS?) (OMB No.1845-0035), although FFEL loans are no longer made or a part of the Student Financial Assistance Cluster, a student may have a FFEL loan from previous years that would require enrollment reporting for that student (Pell, 34 CFR 690.83(b)(2); FFEL, 34 CFR 682.610; Direct Loan, 34 CFR 685.309). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (?NSLDSFAP?) website which the financial aid administrator can access for the auditor. The data on the institution?s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. According to the Guide, any errors identified and returned by NSLDS in an Error/Acknowledgement file should be corrected and resubmitted within 10 days. Condition: Campus Level: The University did not report certain students? changes in enrollment status to NSLDS within the required timeframe. Program Level: The University did not accurately report certain students? significant data elements to NSLDS. Certain error/acknowledgement file errors were not corrected within the required timeframe. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with enrollment reporting requirements. Failure to promptly report accurate and timely changes in enrollment status may adversely impact the repayment status for student loan borrowers. Questioned Costs: None. Context: For 2 of 40 campus level records tested, the University did not timely report the students? withdrawn status to NSLDS. For 1 of 25 program level records tested, the University failed to report the student?s withdrawn status to NSLDS. For 2 of 25 program level records tested, the University failed to report the students? second major program of study. Several instances of repeating error records were identified throughout the fiscal year. Recommendation: We recommend that the University enhance its procedures to ensure accurate and timely enrollment reporting. Views of Responsible Officials: The University has modified reporting practices to SSCR in order to meet Federal Regulations 34 CFR 690.83(b)(2), 34 CFR 682.610 and 34 CFR 685.309. The Office of Academic Records will report student enrollment to SSCR on the 15th of every month (or the following business day if the 15th falls on a weekend, holiday or scheduled university closure). This plan will allow for reporting from SSCR to NSLDS to meet the 60 day timeline for student status change. The University has also strengthened report criteria to ensure that all current program and major detail are provided to SSCR.
Federal Program Information: COVID-19 ? Higher Education Emergency Relief Fund (?HEERF?) Student Aid Portion (Assistance Listing #84.425E) and COVID-19 ? HEERF Institutional Portion (Assistance Listing #84.425F) Criteria or Specific Requirement: L. Reporting: The institution is required to post completed quarterly HEERF information to its primary website no later than 10 days after each quarter end. Condition: Certain amounts reported in the University?s Quarterly Budget and Expenditure Reporting forms could not be reconciled to the underlying records. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with the reporting requirements. Questioned Costs: None. Context: For 2 of 4 reports submitted during the fiscal year, certain categorical amounts could not be agreed to the University?s accounting records. Recommendation: We recommend that the University enhance its procedures to ensure accurate reporting of its HEERF expenditures. Views of Responsible Officials: The University has a plan to modify the reporting for the remaining HEERF reports to ensure all amounts are accurate and agree to our accounting records. The Controller and Vice President for Business and Finance will collectively review and approve the remaining HEERF reports. We do note that while categorical amounts were not each accurate in our previous reporting, totals were accurate and there is no question as to the University?s overall claim to the HEERF funds received. We also note that we plan to utilize the final HEERF report to fix the categorical amounts so that all amounts agree to the University?s accounting records.
Federal Program Information: COVID-19 ? Higher Education Emergency Relief Fund (?HEERF?) Student Aid Portion (Assistance Listing #84.425E) and COVID-19 ? HEERF Institutional Portion (Assistance Listing #84.425F) Criteria or Specific Requirement: L. Reporting: The institution is required to post completed quarterly HEERF information to its primary website no later than 10 days after each quarter end. Condition: Certain amounts reported in the University?s Quarterly Budget and Expenditure Reporting forms could not be reconciled to the underlying records. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with the reporting requirements. Questioned Costs: None. Context: For 2 of 4 reports submitted during the fiscal year, certain categorical amounts could not be agreed to the University?s accounting records. Recommendation: We recommend that the University enhance its procedures to ensure accurate reporting of its HEERF expenditures. Views of Responsible Officials: The University has a plan to modify the reporting for the remaining HEERF reports to ensure all amounts are accurate and agree to our accounting records. The Controller and Vice President for Business and Finance will collectively review and approve the remaining HEERF reports. We do note that while categorical amounts were not each accurate in our previous reporting, totals were accurate and there is no question as to the University?s overall claim to the HEERF funds received. We also note that we plan to utilize the final HEERF report to fix the categorical amounts so that all amounts agree to the University?s accounting records.
Federal Program Information: Student Financial Assistance Cluster: Federal Supplemental Education Opportunity Grants (Assistance Listing #84.007), Federal Work-Study Program (Assistance Listing #84.033), Federal Pell Grant Program (Assistance Listing #84.063), Federal Direct Loan Program (Assistance Listing #84.268) Criteria or Specific Requirement: Special Tests and Provisions ? Return of Title IV Funds - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. Condition: The University did not prepare certain students? return calculations properly. In addition, the University did not maintain adequate records to support its determination of the last date of attendance for students enrolled in a distance education program. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with required federal guidelines. Questioned Costs: Below reporting threshold. Context: For 1 of 4 students tested, the University used the incorrect number of days in term/payment period. For 2 of 4 students tested, the University was unable to substantiate the students? last dates of attendance. Identification of Repeat Finding: There was no similar finding identified during the prior year. Recommendation: We recommend that the University enhance its procedures over the preparation and review of R2T4 calculations to ensure compliance with the return of Title IV funds requirements. Views of Responsible Officials: The University has reviewed current practices related to withdrawal/R2T4 calculations. As a result, the University will enhance current policy and procedures to better support staff in the proper calculation of return of Title IV funds requirements. These enhancements will include but are not limited to; additional staff training and periodic secondary review. The Office of Financial Aid will also work with the Office of Academic Records to document substantiated last dates of attendance for withdrawing students.
Federal Program Information: Student Financial Assistance Cluster: Federal Supplemental Education Opportunity Grants (Assistance Listing #84.007), Federal Work-Study Program (Assistance Listing #84.033), Federal Pell Grant Program (Assistance Listing #84.063), Federal Direct Loan Program (Assistance Listing #84.268) Criteria or Specific Requirement: Special Tests and Provisions ? Return of Title IV Funds - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. Condition: The University did not prepare certain students? return calculations properly. In addition, the University did not maintain adequate records to support its determination of the last date of attendance for students enrolled in a distance education program. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with required federal guidelines. Questioned Costs: Below reporting threshold. Context: For 1 of 4 students tested, the University used the incorrect number of days in term/payment period. For 2 of 4 students tested, the University was unable to substantiate the students? last dates of attendance. Identification of Repeat Finding: There was no similar finding identified during the prior year. Recommendation: We recommend that the University enhance its procedures over the preparation and review of R2T4 calculations to ensure compliance with the return of Title IV funds requirements. Views of Responsible Officials: The University has reviewed current practices related to withdrawal/R2T4 calculations. As a result, the University will enhance current policy and procedures to better support staff in the proper calculation of return of Title IV funds requirements. These enhancements will include but are not limited to; additional staff training and periodic secondary review. The Office of Financial Aid will also work with the Office of Academic Records to document substantiated last dates of attendance for withdrawing students.
Federal Program Information: Student Financial Assistance Cluster: Federal Supplemental Education Opportunity Grants (Assistance Listing #84.007), Federal Work-Study Program (Assistance Listing #84.033), Federal Pell Grant Program (Assistance Listing #84.063), Federal Direct Loan Program (Assistance Listing #84.268) Criteria or Specific Requirement: Special Tests and Provisions ? Return of Title IV Funds - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. Condition: The University did not prepare certain students? return calculations properly. In addition, the University did not maintain adequate records to support its determination of the last date of attendance for students enrolled in a distance education program. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with required federal guidelines. Questioned Costs: Below reporting threshold. Context: For 1 of 4 students tested, the University used the incorrect number of days in term/payment period. For 2 of 4 students tested, the University was unable to substantiate the students? last dates of attendance. Identification of Repeat Finding: There was no similar finding identified during the prior year. Recommendation: We recommend that the University enhance its procedures over the preparation and review of R2T4 calculations to ensure compliance with the return of Title IV funds requirements. Views of Responsible Officials: The University has reviewed current practices related to withdrawal/R2T4 calculations. As a result, the University will enhance current policy and procedures to better support staff in the proper calculation of return of Title IV funds requirements. These enhancements will include but are not limited to; additional staff training and periodic secondary review. The Office of Financial Aid will also work with the Office of Academic Records to document substantiated last dates of attendance for withdrawing students.
Federal Program Information: Student Financial Assistance Cluster: Federal Pell Grant Program (Assistance Listing #84.063), Federal Direct Loan Program (Assistance Listing #84.268) Criteria or Specific Requirement: Special Tests and Provisions ? Enrollment Reporting: Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan (?FFEL?) loan programs via the National Student Loan Data System (?NSLDS?) (OMB No.1845-0035), although FFEL loans are no longer made or a part of the Student Financial Assistance Cluster, a student may have a FFEL loan from previous years that would require enrollment reporting for that student (Pell, 34 CFR 690.83(b)(2); FFEL, 34 CFR 682.610; Direct Loan, 34 CFR 685.309). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (?NSLDSFAP?) website which the financial aid administrator can access for the auditor. The data on the institution?s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. According to the Guide, any errors identified and returned by NSLDS in an Error/Acknowledgement file should be corrected and resubmitted within 10 days. Condition: Campus Level: The University did not report certain students? changes in enrollment status to NSLDS within the required timeframe. Program Level: The University did not accurately report certain students? significant data elements to NSLDS. Certain error/acknowledgement file errors were not corrected within the required timeframe. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with enrollment reporting requirements. Failure to promptly report accurate and timely changes in enrollment status may adversely impact the repayment status for student loan borrowers. Questioned Costs: None. Context: For 2 of 40 campus level records tested, the University did not timely report the students? withdrawn status to NSLDS. For 1 of 25 program level records tested, the University failed to report the student?s withdrawn status to NSLDS. For 2 of 25 program level records tested, the University failed to report the students? second major program of study. Several instances of repeating error records were identified throughout the fiscal year. Recommendation: We recommend that the University enhance its procedures to ensure accurate and timely enrollment reporting. Views of Responsible Officials: The University has modified reporting practices to SSCR in order to meet Federal Regulations 34 CFR 690.83(b)(2), 34 CFR 682.610 and 34 CFR 685.309. The Office of Academic Records will report student enrollment to SSCR on the 15th of every month (or the following business day if the 15th falls on a weekend, holiday or scheduled university closure). This plan will allow for reporting from SSCR to NSLDS to meet the 60 day timeline for student status change. The University has also strengthened report criteria to ensure that all current program and major detail are provided to SSCR.
Federal Program Information: Student Financial Assistance Cluster: Federal Supplemental Education Opportunity Grants (Assistance Listing #84.007), Federal Work-Study Program (Assistance Listing #84.033), Federal Pell Grant Program (Assistance Listing #84.063), Federal Direct Loan Program (Assistance Listing #84.268) Criteria or Specific Requirement: Special Tests and Provisions ? Return of Title IV Funds - When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. Condition: The University did not prepare certain students? return calculations properly. In addition, the University did not maintain adequate records to support its determination of the last date of attendance for students enrolled in a distance education program. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with required federal guidelines. Questioned Costs: Below reporting threshold. Context: For 1 of 4 students tested, the University used the incorrect number of days in term/payment period. For 2 of 4 students tested, the University was unable to substantiate the students? last dates of attendance. Identification of Repeat Finding: There was no similar finding identified during the prior year. Recommendation: We recommend that the University enhance its procedures over the preparation and review of R2T4 calculations to ensure compliance with the return of Title IV funds requirements. Views of Responsible Officials: The University has reviewed current practices related to withdrawal/R2T4 calculations. As a result, the University will enhance current policy and procedures to better support staff in the proper calculation of return of Title IV funds requirements. These enhancements will include but are not limited to; additional staff training and periodic secondary review. The Office of Financial Aid will also work with the Office of Academic Records to document substantiated last dates of attendance for withdrawing students.
Federal Program Information: Student Financial Assistance Cluster: Federal Pell Grant Program (Assistance Listing #84.063), Federal Direct Loan Program (Assistance Listing #84.268) Criteria or Specific Requirement: Special Tests and Provisions ? Enrollment Reporting: Institutions are required to report enrollment information under the Pell grant and the Direct and Federal Family Education Loan (?FFEL?) loan programs via the National Student Loan Data System (?NSLDS?) (OMB No.1845-0035), although FFEL loans are no longer made or a part of the Student Financial Assistance Cluster, a student may have a FFEL loan from previous years that would require enrollment reporting for that student (Pell, 34 CFR 690.83(b)(2); FFEL, 34 CFR 682.610; Direct Loan, 34 CFR 685.309). The administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (?NSLDSFAP?) website which the financial aid administrator can access for the auditor. The data on the institution?s Enrollment Reporting Roster, or Enrollment Maintenance page, is what NSLDS has as the most recently certified enrollment information. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. The NSLDS Enrollment Reporting Guide provides the requirements and guidance for reporting enrollment details using the NSLDS Enrollment Reporting Process. According to the Guide, any errors identified and returned by NSLDS in an Error/Acknowledgement file should be corrected and resubmitted within 10 days. Condition: Campus Level: The University did not report certain students? changes in enrollment status to NSLDS within the required timeframe. Program Level: The University did not accurately report certain students? significant data elements to NSLDS. Certain error/acknowledgement file errors were not corrected within the required timeframe. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with enrollment reporting requirements. Failure to promptly report accurate and timely changes in enrollment status may adversely impact the repayment status for student loan borrowers. Questioned Costs: None. Context: For 2 of 40 campus level records tested, the University did not timely report the students? withdrawn status to NSLDS. For 1 of 25 program level records tested, the University failed to report the student?s withdrawn status to NSLDS. For 2 of 25 program level records tested, the University failed to report the students? second major program of study. Several instances of repeating error records were identified throughout the fiscal year. Recommendation: We recommend that the University enhance its procedures to ensure accurate and timely enrollment reporting. Views of Responsible Officials: The University has modified reporting practices to SSCR in order to meet Federal Regulations 34 CFR 690.83(b)(2), 34 CFR 682.610 and 34 CFR 685.309. The Office of Academic Records will report student enrollment to SSCR on the 15th of every month (or the following business day if the 15th falls on a weekend, holiday or scheduled university closure). This plan will allow for reporting from SSCR to NSLDS to meet the 60 day timeline for student status change. The University has also strengthened report criteria to ensure that all current program and major detail are provided to SSCR.
Federal Program Information: COVID-19 ? Higher Education Emergency Relief Fund (?HEERF?) Student Aid Portion (Assistance Listing #84.425E) and COVID-19 ? HEERF Institutional Portion (Assistance Listing #84.425F) Criteria or Specific Requirement: L. Reporting: The institution is required to post completed quarterly HEERF information to its primary website no later than 10 days after each quarter end. Condition: Certain amounts reported in the University?s Quarterly Budget and Expenditure Reporting forms could not be reconciled to the underlying records. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with the reporting requirements. Questioned Costs: None. Context: For 2 of 4 reports submitted during the fiscal year, certain categorical amounts could not be agreed to the University?s accounting records. Recommendation: We recommend that the University enhance its procedures to ensure accurate reporting of its HEERF expenditures. Views of Responsible Officials: The University has a plan to modify the reporting for the remaining HEERF reports to ensure all amounts are accurate and agree to our accounting records. The Controller and Vice President for Business and Finance will collectively review and approve the remaining HEERF reports. We do note that while categorical amounts were not each accurate in our previous reporting, totals were accurate and there is no question as to the University?s overall claim to the HEERF funds received. We also note that we plan to utilize the final HEERF report to fix the categorical amounts so that all amounts agree to the University?s accounting records.
Federal Program Information: COVID-19 ? Higher Education Emergency Relief Fund (?HEERF?) Student Aid Portion (Assistance Listing #84.425E) and COVID-19 ? HEERF Institutional Portion (Assistance Listing #84.425F) Criteria or Specific Requirement: L. Reporting: The institution is required to post completed quarterly HEERF information to its primary website no later than 10 days after each quarter end. Condition: Certain amounts reported in the University?s Quarterly Budget and Expenditure Reporting forms could not be reconciled to the underlying records. Cause: Administrative oversight. Effect or Possible Effect: The University was not in compliance with the reporting requirements. Questioned Costs: None. Context: For 2 of 4 reports submitted during the fiscal year, certain categorical amounts could not be agreed to the University?s accounting records. Recommendation: We recommend that the University enhance its procedures to ensure accurate reporting of its HEERF expenditures. Views of Responsible Officials: The University has a plan to modify the reporting for the remaining HEERF reports to ensure all amounts are accurate and agree to our accounting records. The Controller and Vice President for Business and Finance will collectively review and approve the remaining HEERF reports. We do note that while categorical amounts were not each accurate in our previous reporting, totals were accurate and there is no question as to the University?s overall claim to the HEERF funds received. We also note that we plan to utilize the final HEERF report to fix the categorical amounts so that all amounts agree to the University?s accounting records.