2022 ? 007: Outstanding Student Refund Checks Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institution: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the check issuance date. Condition: Student refund checks remained uncashed for greater than 240 days and were not returned to the Secretary as of June 30, 2022. Questioned costs: Known questioned costs of $138.30 were determined, which represents the total amount of checks outstanding to students greater than 240 days. Context: This condition occurred for 1 out of 29 total checks tested. Cause: MVSU to insert Effect: Financial aid funds are not returned to the Secretary in a timely manner. Repeat Finding: No Recommendation: (((((((((((INSERT)))))))))))))))) Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 008: Gramm-Leach-Bliley Act Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as "financial institutions" and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). Under an institution's Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)) The Department of Education provides additional information about cybersecurity requirements at https://ifap.ed.gov/eannouncements/Cyber.html. Condition: Under an institution?s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. Questioned costs: None Context: The applicable campus did not perform the following as required by 16 CFR 314.4: ? Verify that the institution has performed a risk assessment that addresses the three required areas noted in 16 CFR 314.4(b), which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. ? Verify that the institution has documented a safeguard for each risk identified above. Cause: Mississippi Valley State University did not have an updated or performed risk assessment. University did not complete a penetration test. Effect: Personal student information could be vulnerable. Repeat Finding: No Recommendation: For those institutions noncompliant with requirements, CLA recommends that the institution needs to complete all areas. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 009: NSLDS Error Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Federal Award Identification Number and Year: P007A212257, P033A212257, P063P210252, P268K220252, P007A212270, P033A212270, P063P211722, P268K221722, P033A212226, P033A21222, P063P211695, P268K221695, P007A222245, P033A222245, P063P211706, P379T221706, P268K221706, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file. Rosters must be returned within 15 days and any subsequent error records must be returned within 10 days (34CFR section 682.610). Condition: National Student Loan Data System (NSLDS) rosters yielded error records that were not corrected and resubmitted within the required 10 days. Questioned costs: None Context: For 12 out of 12 months at each applicable institution, errors remained that were not corrected in the enrollment file within the required timeframes. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? JSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MVSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: Student enrollment statuses may not be correctly or timely reported to the NSLDS. Repeat Finding: No Recommendation: We recommend the applicable campuses review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10 day time period. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 010: NSLDS Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Identification Number and Year: P033A212226, P033A21222, P063P211695, P268K221695, P007A212235, P033A212235, P063P211700, P268K221700, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Delta State University (DSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file (formerly called the Student Status Confirmation Report or SSCR). The School is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a Roster file is expected within 60 days, you may provide the data on that Roster file (34CFR section 682.610). Condition: ASU, DSU, and MUW did not report the correct enrollment status within the required 30/60-day timeframe. Questioned costs: None Context: Student?s status change date per institution records did not agree with NSLDS records for three out of 60 status changes selected for testing in our statistically valid sample; one sample at each of ASU, DSU, and MUW. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? DSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: The NSLDS system is not updated with the student information which may cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 007: Outstanding Student Refund Checks Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institution: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the check issuance date. Condition: Student refund checks remained uncashed for greater than 240 days and were not returned to the Secretary as of June 30, 2022. Questioned costs: Known questioned costs of $138.30 were determined, which represents the total amount of checks outstanding to students greater than 240 days. Context: This condition occurred for 1 out of 29 total checks tested. Cause: MVSU to insert Effect: Financial aid funds are not returned to the Secretary in a timely manner. Repeat Finding: No Recommendation: (((((((((((INSERT)))))))))))))))) Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 008: Gramm-Leach-Bliley Act Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as "financial institutions" and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). Under an institution's Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)) The Department of Education provides additional information about cybersecurity requirements at https://ifap.ed.gov/eannouncements/Cyber.html. Condition: Under an institution?s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. Questioned costs: None Context: The applicable campus did not perform the following as required by 16 CFR 314.4: ? Verify that the institution has performed a risk assessment that addresses the three required areas noted in 16 CFR 314.4(b), which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. ? Verify that the institution has documented a safeguard for each risk identified above. Cause: Mississippi Valley State University did not have an updated or performed risk assessment. University did not complete a penetration test. Effect: Personal student information could be vulnerable. Repeat Finding: No Recommendation: For those institutions noncompliant with requirements, CLA recommends that the institution needs to complete all areas. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 009: NSLDS Error Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Federal Award Identification Number and Year: P007A212257, P033A212257, P063P210252, P268K220252, P007A212270, P033A212270, P063P211722, P268K221722, P033A212226, P033A21222, P063P211695, P268K221695, P007A222245, P033A222245, P063P211706, P379T221706, P268K221706, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file. Rosters must be returned within 15 days and any subsequent error records must be returned within 10 days (34CFR section 682.610). Condition: National Student Loan Data System (NSLDS) rosters yielded error records that were not corrected and resubmitted within the required 10 days. Questioned costs: None Context: For 12 out of 12 months at each applicable institution, errors remained that were not corrected in the enrollment file within the required timeframes. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? JSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MVSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: Student enrollment statuses may not be correctly or timely reported to the NSLDS. Repeat Finding: No Recommendation: We recommend the applicable campuses review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10 day time period. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 010: NSLDS Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Identification Number and Year: P033A212226, P033A21222, P063P211695, P268K221695, P007A212235, P033A212235, P063P211700, P268K221700, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Delta State University (DSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file (formerly called the Student Status Confirmation Report or SSCR). The School is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a Roster file is expected within 60 days, you may provide the data on that Roster file (34CFR section 682.610). Condition: ASU, DSU, and MUW did not report the correct enrollment status within the required 30/60-day timeframe. Questioned costs: None Context: Student?s status change date per institution records did not agree with NSLDS records for three out of 60 status changes selected for testing in our statistically valid sample; one sample at each of ASU, DSU, and MUW. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? DSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: The NSLDS system is not updated with the student information which may cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 008: Gramm-Leach-Bliley Act Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as "financial institutions" and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). Under an institution's Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)) The Department of Education provides additional information about cybersecurity requirements at https://ifap.ed.gov/eannouncements/Cyber.html. Condition: Under an institution?s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. Questioned costs: None Context: The applicable campus did not perform the following as required by 16 CFR 314.4: ? Verify that the institution has performed a risk assessment that addresses the three required areas noted in 16 CFR 314.4(b), which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. ? Verify that the institution has documented a safeguard for each risk identified above. Cause: Mississippi Valley State University did not have an updated or performed risk assessment. University did not complete a penetration test. Effect: Personal student information could be vulnerable. Repeat Finding: No Recommendation: For those institutions noncompliant with requirements, CLA recommends that the institution needs to complete all areas. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 009: NSLDS Error Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Federal Award Identification Number and Year: P007A212257, P033A212257, P063P210252, P268K220252, P007A212270, P033A212270, P063P211722, P268K221722, P033A212226, P033A21222, P063P211695, P268K221695, P007A222245, P033A222245, P063P211706, P379T221706, P268K221706, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file. Rosters must be returned within 15 days and any subsequent error records must be returned within 10 days (34CFR section 682.610). Condition: National Student Loan Data System (NSLDS) rosters yielded error records that were not corrected and resubmitted within the required 10 days. Questioned costs: None Context: For 12 out of 12 months at each applicable institution, errors remained that were not corrected in the enrollment file within the required timeframes. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? JSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MVSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: Student enrollment statuses may not be correctly or timely reported to the NSLDS. Repeat Finding: No Recommendation: We recommend the applicable campuses review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10 day time period. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 010: NSLDS Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Identification Number and Year: P033A212226, P033A21222, P063P211695, P268K221695, P007A212235, P033A212235, P063P211700, P268K221700, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Delta State University (DSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file (formerly called the Student Status Confirmation Report or SSCR). The School is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a Roster file is expected within 60 days, you may provide the data on that Roster file (34CFR section 682.610). Condition: ASU, DSU, and MUW did not report the correct enrollment status within the required 30/60-day timeframe. Questioned costs: None Context: Student?s status change date per institution records did not agree with NSLDS records for three out of 60 status changes selected for testing in our statistically valid sample; one sample at each of ASU, DSU, and MUW. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? DSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: The NSLDS system is not updated with the student information which may cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 007: Outstanding Student Refund Checks Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institution: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the check issuance date. Condition: Student refund checks remained uncashed for greater than 240 days and were not returned to the Secretary as of June 30, 2022. Questioned costs: Known questioned costs of $138.30 were determined, which represents the total amount of checks outstanding to students greater than 240 days. Context: This condition occurred for 1 out of 29 total checks tested. Cause: MVSU to insert Effect: Financial aid funds are not returned to the Secretary in a timely manner. Repeat Finding: No Recommendation: (((((((((((INSERT)))))))))))))))) Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 008: Gramm-Leach-Bliley Act Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as "financial institutions" and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). Under an institution's Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)) The Department of Education provides additional information about cybersecurity requirements at https://ifap.ed.gov/eannouncements/Cyber.html. Condition: Under an institution?s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. Questioned costs: None Context: The applicable campus did not perform the following as required by 16 CFR 314.4: ? Verify that the institution has performed a risk assessment that addresses the three required areas noted in 16 CFR 314.4(b), which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. ? Verify that the institution has documented a safeguard for each risk identified above. Cause: Mississippi Valley State University did not have an updated or performed risk assessment. University did not complete a penetration test. Effect: Personal student information could be vulnerable. Repeat Finding: No Recommendation: For those institutions noncompliant with requirements, CLA recommends that the institution needs to complete all areas. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 009: NSLDS Error Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Federal Award Identification Number and Year: P007A212257, P033A212257, P063P210252, P268K220252, P007A212270, P033A212270, P063P211722, P268K221722, P033A212226, P033A21222, P063P211695, P268K221695, P007A222245, P033A222245, P063P211706, P379T221706, P268K221706, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file. Rosters must be returned within 15 days and any subsequent error records must be returned within 10 days (34CFR section 682.610). Condition: National Student Loan Data System (NSLDS) rosters yielded error records that were not corrected and resubmitted within the required 10 days. Questioned costs: None Context: For 12 out of 12 months at each applicable institution, errors remained that were not corrected in the enrollment file within the required timeframes. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? JSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MVSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: Student enrollment statuses may not be correctly or timely reported to the NSLDS. Repeat Finding: No Recommendation: We recommend the applicable campuses review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10 day time period. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 010: NSLDS Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Identification Number and Year: P033A212226, P033A21222, P063P211695, P268K221695, P007A212235, P033A212235, P063P211700, P268K221700, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Delta State University (DSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file (formerly called the Student Status Confirmation Report or SSCR). The School is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a Roster file is expected within 60 days, you may provide the data on that Roster file (34CFR section 682.610). Condition: ASU, DSU, and MUW did not report the correct enrollment status within the required 30/60-day timeframe. Questioned costs: None Context: Student?s status change date per institution records did not agree with NSLDS records for three out of 60 status changes selected for testing in our statistically valid sample; one sample at each of ASU, DSU, and MUW. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? DSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: The NSLDS system is not updated with the student information which may cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 007: Outstanding Student Refund Checks Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institution: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the check issuance date. Condition: Student refund checks remained uncashed for greater than 240 days and were not returned to the Secretary as of June 30, 2022. Questioned costs: Known questioned costs of $138.30 were determined, which represents the total amount of checks outstanding to students greater than 240 days. Context: This condition occurred for 1 out of 29 total checks tested. Cause: MVSU to insert Effect: Financial aid funds are not returned to the Secretary in a timely manner. Repeat Finding: No Recommendation: (((((((((((INSERT)))))))))))))))) Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 008: Gramm-Leach-Bliley Act Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as "financial institutions" and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). Under an institution's Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)) The Department of Education provides additional information about cybersecurity requirements at https://ifap.ed.gov/eannouncements/Cyber.html. Condition: Under an institution?s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. Questioned costs: None Context: The applicable campus did not perform the following as required by 16 CFR 314.4: ? Verify that the institution has performed a risk assessment that addresses the three required areas noted in 16 CFR 314.4(b), which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. ? Verify that the institution has documented a safeguard for each risk identified above. Cause: Mississippi Valley State University did not have an updated or performed risk assessment. University did not complete a penetration test. Effect: Personal student information could be vulnerable. Repeat Finding: No Recommendation: For those institutions noncompliant with requirements, CLA recommends that the institution needs to complete all areas. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 009: NSLDS Error Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Federal Award Identification Number and Year: P007A212257, P033A212257, P063P210252, P268K220252, P007A212270, P033A212270, P063P211722, P268K221722, P033A212226, P033A21222, P063P211695, P268K221695, P007A222245, P033A222245, P063P211706, P379T221706, P268K221706, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file. Rosters must be returned within 15 days and any subsequent error records must be returned within 10 days (34CFR section 682.610). Condition: National Student Loan Data System (NSLDS) rosters yielded error records that were not corrected and resubmitted within the required 10 days. Questioned costs: None Context: For 12 out of 12 months at each applicable institution, errors remained that were not corrected in the enrollment file within the required timeframes. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? JSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MVSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: Student enrollment statuses may not be correctly or timely reported to the NSLDS. Repeat Finding: No Recommendation: We recommend the applicable campuses review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10 day time period. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 010: NSLDS Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Identification Number and Year: P033A212226, P033A21222, P063P211695, P268K221695, P007A212235, P033A212235, P063P211700, P268K221700, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Delta State University (DSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file (formerly called the Student Status Confirmation Report or SSCR). The School is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a Roster file is expected within 60 days, you may provide the data on that Roster file (34CFR section 682.610). Condition: ASU, DSU, and MUW did not report the correct enrollment status within the required 30/60-day timeframe. Questioned costs: None Context: Student?s status change date per institution records did not agree with NSLDS records for three out of 60 status changes selected for testing in our statistically valid sample; one sample at each of ASU, DSU, and MUW. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? DSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: The NSLDS system is not updated with the student information which may cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 009: NSLDS Error Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Federal Award Identification Number and Year: P007A212257, P033A212257, P063P210252, P268K220252, P007A212270, P033A212270, P063P211722, P268K221722, P033A212226, P033A21222, P063P211695, P268K221695, P007A222245, P033A222245, P063P211706, P379T221706, P268K221706, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file. Rosters must be returned within 15 days and any subsequent error records must be returned within 10 days (34CFR section 682.610). Condition: National Student Loan Data System (NSLDS) rosters yielded error records that were not corrected and resubmitted within the required 10 days. Questioned costs: None Context: For 12 out of 12 months at each applicable institution, errors remained that were not corrected in the enrollment file within the required timeframes. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? JSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MVSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: Student enrollment statuses may not be correctly or timely reported to the NSLDS. Repeat Finding: No Recommendation: We recommend the applicable campuses review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10 day time period. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002: SEFA Reporting Federal Agency: U.S. Department of Agriculture, U.S. Department of Health And Human Services Federal Program Title: Cooperative Extension (ASU and MSU), Maternal & Child Health Federal Consolidated Programs (UMMC) ALNs: 10.500 (ASU, MSU) ; 93.110 (UMMC) Federal Award Identification Number and Year: Various Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Applicable Institutions: Alcorn State University (ASU), Mississippi State University (MSU), University of Mississippi Medical Center (UMMC) Criteria or specific requirement: 2 CFR, Part 200 ? Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, ?200.510(b) requires that auditees prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with ?200.502. Condition: The Schedule of Expenditures of Federal Awards (SEFA) contained errors and incorrect information which affected the major program determination. Questioned costs: None Context: The following SEFA errors were noted: ? ASU- incorrectly reported $2,255,873 in expenditures as 10.500 that should have been coded to 10.512, 10.514 or 10.515 ? MSU- incorrectly reported $8,912,566 in expenditures as 10.500 that should have been coded to 10.511, 10.514 or 10.515 ? UMMC- incorrectly excluded $16,959,752 in F&A costs from the SEFA. Cause: ? ASU - CFDA numbers were not properly identified/coded in banner. And inherently, were not cross referenced with NIFA Notice of Awards Face for those referenced awards resulting in incorrect reporting on the SEFA. ? MSU misclassified MSU Cooperative Extension funds as 10.500 due to human transcription error. ? UMMC - Accounting data is accurately recorded in Workday. UMMC professionals erroneously generated and submitted an internal version of the SEFA report from Workday, which was built to exclude F&A cost items. The use of the wrong report was not identified by UMMC professionals, due to a lack of performance of sufficient post-generation quality review over balances. The root cause of which was a vacancy within a key role in the process of SEFA reporting, the Director, Post-Award. Due to the vacancy, others without the requisite knowledge and experience, were required to step in to generate the SEFA report. This lack of knowledge lead to the selection of the wrong report in Workday, as well as, the lack of sufficient post-generation quality review of the report. Effect: The SEFA was not prepared in accordance with OMB requirements and resulted in an incorrect major program risk assessment for federal programs during planning that was subsequently corrected and included for major program selection. Repeat Finding: No Recommendation: We recommend the institutions review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Annual Performance Reporting Federal Agency: U.S. Department of Education Federal Program Title: TRIO Cluster ALN: 84.042 Federal Award Identification Number and Year: P042A201257 (9/1/20-8/31/25) Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Applicable Institution: Alcorn State University Criteria or specific requirement: Grantees must submit an annual performance report to the Department of Education each year of the project period using the following forms: ? SSS Program- Student Support Services Program Annual Performance Report (OMB No. 1840-0525) Condition: Alcorn State University was unable to provide adequate documentation to support that the required reports have been prepared and submitted. Questioned costs: None Context: The institution was unable to provide the documentation for the following: ? SSS program- 1 out of 5 reports selected for testing Cause: ASU has maintained the required documentation, but due to a misunderstanding did not submit the correct supporting documentation before the end of the engagement. Effect: The institution is not able to support that reporting requirements are being met and could affect future participation in the program. Repeat Finding: No Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the documents are readily available for review upon request. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 003: Eligibility of Participants Federal Agency: U.S. Department of Education Federal Program Title: TRIO Cluster ALN: 84.047 Federal Award Identification Number and Year: P042A201257 (9/1/20-8/31/25), P044A210958 (10/1/21-9/30/26), P047A171370 (9/1/17-8/31/22) Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Applicable Institution: Alcorn State University Criteria or specific requirement: Eligibility requirements are as follows: ? Upward Bound- Per 34 CFR sections 645.3 and 645.6, an individual is eligible to participate in a Regular, Veterans, or Math-Science UB project if the individual meets all of the following requirements: (a) is a citizen, national, or permanent resident of the United States, or is in the United States for other than a temporary purpose; (b) is a potential first-generation college student, a low-income individual, or an individual who has a high risk for academic failure; (c) has a need for academic support in order to pursue successfully a program of education beyond high school; and (d) at the time of initial selection has completed the 8th grade but has not entered the 12th grade and is at least 13 years old but not older than 19. A veteran, regardless of age, who meets all other criteria is eligible to participate. Condition: Alcorn State University was unable to provide adequate documentation to support eligibility for students participating in the program. Questioned costs: None Context: The institution was unable to provide the documentation for the following: ? Upward Bound program- 13 out of 40 students selected for testing Cause: ASU has maintained the required documentation, but due to a misunderstanding did not submit the correct supporting documentation before the end of the engagement. Effect: The institution is not able to support the eligibility for students participating in programs and could affect future participation in the program. Repeat Finding: No Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the documents are readily available for review upon request. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Higher Education Emergency Relief Funding (HEERF) Reporting Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund ALNs: 84.425E, 84.425F Federal Award Identification Number and Year: P425F203428 (6/5/2020 ? 5/12/22), P425E200639 (4/21/20 ? 5/12/22), P42F202078 (5/7/20 ? 5/13/22) Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Applicable Institutions: Jackson State University (JSU), Mississippi Valley State University (MVSU) Criteria or specific requirement: Per Federal Register Notice of Public Posting Requirement of Grant Information for Higher Education Emergency Relief Fund (HEERF) Grantees dated 5/13/21, institutions are required to submit (in a time and manner required by the Secretary) a report to the Secretary describing the use of funds distributed from the HEERF. The Department further requires institutions to post all quarterly reports to their website in a publicly accessible location. According to the OPE Reporting and Data Collection website, quarterly reports should appear on separate documents by quarter and should not be cumulative. Condition: Errors were noted in reports either due to inaccurate or missing supporting documentation. Questioned costs: None Context: Out of 7 Student Quarterly Reports, 7 Institutional Quarterly Reports, and 5 Annual Reports selected for testing, the following reporting errors were identified: State Agency/ Type of Report (# of Reports with Errors)/ Specific Condition(s): JSU/ Institutional (1)/ Institutional quarterly expenditures reported included Student Portion (ALN 84.425E) expenditures MVSU/ Student (1)/ Amount of student aid expenditures did not tie to support MVSU/ Annual (1)/ Amount of institutional expenditures did not tie to support Cause: ? JSU - the report was initially prepared based on a misunderstanding of the old report template guidance. ? MVSU - (Student) A disbursement to one Student was omitted from the total amount due to an oversight. (Annual) Expenses paid to the collection agency to release Student balances for the Student debt forgiveness and emergency Student aid paid with the Institutional Portion were not reported due to an error during the compilation and review of data. Effect: Reports submitted are not in compliance with the reporting and information-sharing requirements established by the Department of Education. Repeat Finding: Yes - 2021-001 Recommendation: We recommend the institutions strengthen their understanding of the reporting requirements established by the grant and ensure supporting documentation is maintained to substantiate amounts reported. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Higher Education Emergency Relief Funding (HEERF) Reporting Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund ALNs: 84.425E, 84.425F Federal Award Identification Number and Year: P425F203428 (6/5/2020 ? 5/12/22), P425E200639 (4/21/20 ? 5/12/22), P42F202078 (5/7/20 ? 5/13/22) Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Applicable Institutions: Jackson State University (JSU), Mississippi Valley State University (MVSU) Criteria or specific requirement: Per Federal Register Notice of Public Posting Requirement of Grant Information for Higher Education Emergency Relief Fund (HEERF) Grantees dated 5/13/21, institutions are required to submit (in a time and manner required by the Secretary) a report to the Secretary describing the use of funds distributed from the HEERF. The Department further requires institutions to post all quarterly reports to their website in a publicly accessible location. According to the OPE Reporting and Data Collection website, quarterly reports should appear on separate documents by quarter and should not be cumulative. Condition: Errors were noted in reports either due to inaccurate or missing supporting documentation. Questioned costs: None Context: Out of 7 Student Quarterly Reports, 7 Institutional Quarterly Reports, and 5 Annual Reports selected for testing, the following reporting errors were identified: State Agency/ Type of Report (# of Reports with Errors)/ Specific Condition(s): JSU/ Institutional (1)/ Institutional quarterly expenditures reported included Student Portion (ALN 84.425E) expenditures MVSU/ Student (1)/ Amount of student aid expenditures did not tie to support MVSU/ Annual (1)/ Amount of institutional expenditures did not tie to support Cause: ? JSU - the report was initially prepared based on a misunderstanding of the old report template guidance. ? MVSU - (Student) A disbursement to one Student was omitted from the total amount due to an oversight. (Annual) Expenses paid to the collection agency to release Student balances for the Student debt forgiveness and emergency Student aid paid with the Institutional Portion were not reported due to an error during the compilation and review of data. Effect: Reports submitted are not in compliance with the reporting and information-sharing requirements established by the Department of Education. Repeat Finding: Yes - 2021-001 Recommendation: We recommend the institutions strengthen their understanding of the reporting requirements established by the grant and ensure supporting documentation is maintained to substantiate amounts reported. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 006: SEFA Reporting Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund ALN: 84.425F Federal Award Identification Number and Year: P425F202078 (5/7/2020 ? 5/13/2022) Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Applicable Institution: Mississippi Valley State University Criteria or specific requirement: 2 CFR, Part 200 ? Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, ?200.510(b) requires that auditees prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with ?200.502. Condition: The Schedule of Expenditures of Federal Awards (SEFA) contained errors and incorrect information. Questioned costs: $367,461 Context: The institution incorrectly duplicated $367,461 of FY21 expenditures on the FY22 SEFA. Cause: The $367,461 of FY21 was inadvertently posted in error due to an attempt to correct the banner organization codes posted incorrectly. Effect: The SEFA was not prepared in accordance with OMB requirements. Repeat Finding: No Recommendation: We recommend the institutions review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002: SEFA Reporting Federal Agency: U.S. Department of Agriculture, U.S. Department of Health And Human Services Federal Program Title: Cooperative Extension (ASU and MSU), Maternal & Child Health Federal Consolidated Programs (UMMC) ALNs: 10.500 (ASU, MSU) ; 93.110 (UMMC) Federal Award Identification Number and Year: Various Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Applicable Institutions: Alcorn State University (ASU), Mississippi State University (MSU), University of Mississippi Medical Center (UMMC) Criteria or specific requirement: 2 CFR, Part 200 ? Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, ?200.510(b) requires that auditees prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with ?200.502. Condition: The Schedule of Expenditures of Federal Awards (SEFA) contained errors and incorrect information which affected the major program determination. Questioned costs: None Context: The following SEFA errors were noted: ? ASU- incorrectly reported $2,255,873 in expenditures as 10.500 that should have been coded to 10.512, 10.514 or 10.515 ? MSU- incorrectly reported $8,912,566 in expenditures as 10.500 that should have been coded to 10.511, 10.514 or 10.515 ? UMMC- incorrectly excluded $16,959,752 in F&A costs from the SEFA. Cause: ? ASU - CFDA numbers were not properly identified/coded in banner. And inherently, were not cross referenced with NIFA Notice of Awards Face for those referenced awards resulting in incorrect reporting on the SEFA. ? MSU misclassified MSU Cooperative Extension funds as 10.500 due to human transcription error. ? UMMC - Accounting data is accurately recorded in Workday. UMMC professionals erroneously generated and submitted an internal version of the SEFA report from Workday, which was built to exclude F&A cost items. The use of the wrong report was not identified by UMMC professionals, due to a lack of performance of sufficient post-generation quality review over balances. The root cause of which was a vacancy within a key role in the process of SEFA reporting, the Director, Post-Award. Due to the vacancy, others without the requisite knowledge and experience, were required to step in to generate the SEFA report. This lack of knowledge lead to the selection of the wrong report in Workday, as well as, the lack of sufficient post-generation quality review of the report. Effect: The SEFA was not prepared in accordance with OMB requirements and resulted in an incorrect major program risk assessment for federal programs during planning that was subsequently corrected and included for major program selection. Repeat Finding: No Recommendation: We recommend the institutions review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 007: Outstanding Student Refund Checks Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institution: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the check issuance date. Condition: Student refund checks remained uncashed for greater than 240 days and were not returned to the Secretary as of June 30, 2022. Questioned costs: Known questioned costs of $138.30 were determined, which represents the total amount of checks outstanding to students greater than 240 days. Context: This condition occurred for 1 out of 29 total checks tested. Cause: MVSU to insert Effect: Financial aid funds are not returned to the Secretary in a timely manner. Repeat Finding: No Recommendation: (((((((((((INSERT)))))))))))))))) Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 008: Gramm-Leach-Bliley Act Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as "financial institutions" and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). Under an institution's Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)) The Department of Education provides additional information about cybersecurity requirements at https://ifap.ed.gov/eannouncements/Cyber.html. Condition: Under an institution?s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. Questioned costs: None Context: The applicable campus did not perform the following as required by 16 CFR 314.4: ? Verify that the institution has performed a risk assessment that addresses the three required areas noted in 16 CFR 314.4(b), which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. ? Verify that the institution has documented a safeguard for each risk identified above. Cause: Mississippi Valley State University did not have an updated or performed risk assessment. University did not complete a penetration test. Effect: Personal student information could be vulnerable. Repeat Finding: No Recommendation: For those institutions noncompliant with requirements, CLA recommends that the institution needs to complete all areas. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 009: NSLDS Error Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Federal Award Identification Number and Year: P007A212257, P033A212257, P063P210252, P268K220252, P007A212270, P033A212270, P063P211722, P268K221722, P033A212226, P033A21222, P063P211695, P268K221695, P007A222245, P033A222245, P063P211706, P379T221706, P268K221706, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file. Rosters must be returned within 15 days and any subsequent error records must be returned within 10 days (34CFR section 682.610). Condition: National Student Loan Data System (NSLDS) rosters yielded error records that were not corrected and resubmitted within the required 10 days. Questioned costs: None Context: For 12 out of 12 months at each applicable institution, errors remained that were not corrected in the enrollment file within the required timeframes. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? JSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MVSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: Student enrollment statuses may not be correctly or timely reported to the NSLDS. Repeat Finding: No Recommendation: We recommend the applicable campuses review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10 day time period. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 010: NSLDS Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Identification Number and Year: P033A212226, P033A21222, P063P211695, P268K221695, P007A212235, P033A212235, P063P211700, P268K221700, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Delta State University (DSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file (formerly called the Student Status Confirmation Report or SSCR). The School is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a Roster file is expected within 60 days, you may provide the data on that Roster file (34CFR section 682.610). Condition: ASU, DSU, and MUW did not report the correct enrollment status within the required 30/60-day timeframe. Questioned costs: None Context: Student?s status change date per institution records did not agree with NSLDS records for three out of 60 status changes selected for testing in our statistically valid sample; one sample at each of ASU, DSU, and MUW. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? DSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: The NSLDS system is not updated with the student information which may cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 007: Outstanding Student Refund Checks Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institution: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the check issuance date. Condition: Student refund checks remained uncashed for greater than 240 days and were not returned to the Secretary as of June 30, 2022. Questioned costs: Known questioned costs of $138.30 were determined, which represents the total amount of checks outstanding to students greater than 240 days. Context: This condition occurred for 1 out of 29 total checks tested. Cause: MVSU to insert Effect: Financial aid funds are not returned to the Secretary in a timely manner. Repeat Finding: No Recommendation: (((((((((((INSERT)))))))))))))))) Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 008: Gramm-Leach-Bliley Act Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as "financial institutions" and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). Under an institution's Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)) The Department of Education provides additional information about cybersecurity requirements at https://ifap.ed.gov/eannouncements/Cyber.html. Condition: Under an institution?s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. Questioned costs: None Context: The applicable campus did not perform the following as required by 16 CFR 314.4: ? Verify that the institution has performed a risk assessment that addresses the three required areas noted in 16 CFR 314.4(b), which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. ? Verify that the institution has documented a safeguard for each risk identified above. Cause: Mississippi Valley State University did not have an updated or performed risk assessment. University did not complete a penetration test. Effect: Personal student information could be vulnerable. Repeat Finding: No Recommendation: For those institutions noncompliant with requirements, CLA recommends that the institution needs to complete all areas. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 009: NSLDS Error Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Federal Award Identification Number and Year: P007A212257, P033A212257, P063P210252, P268K220252, P007A212270, P033A212270, P063P211722, P268K221722, P033A212226, P033A21222, P063P211695, P268K221695, P007A222245, P033A222245, P063P211706, P379T221706, P268K221706, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file. Rosters must be returned within 15 days and any subsequent error records must be returned within 10 days (34CFR section 682.610). Condition: National Student Loan Data System (NSLDS) rosters yielded error records that were not corrected and resubmitted within the required 10 days. Questioned costs: None Context: For 12 out of 12 months at each applicable institution, errors remained that were not corrected in the enrollment file within the required timeframes. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? JSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MVSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: Student enrollment statuses may not be correctly or timely reported to the NSLDS. Repeat Finding: No Recommendation: We recommend the applicable campuses review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10 day time period. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 010: NSLDS Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Identification Number and Year: P033A212226, P033A21222, P063P211695, P268K221695, P007A212235, P033A212235, P063P211700, P268K221700, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Delta State University (DSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file (formerly called the Student Status Confirmation Report or SSCR). The School is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a Roster file is expected within 60 days, you may provide the data on that Roster file (34CFR section 682.610). Condition: ASU, DSU, and MUW did not report the correct enrollment status within the required 30/60-day timeframe. Questioned costs: None Context: Student?s status change date per institution records did not agree with NSLDS records for three out of 60 status changes selected for testing in our statistically valid sample; one sample at each of ASU, DSU, and MUW. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? DSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: The NSLDS system is not updated with the student information which may cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 008: Gramm-Leach-Bliley Act Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as "financial institutions" and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). Under an institution's Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)) The Department of Education provides additional information about cybersecurity requirements at https://ifap.ed.gov/eannouncements/Cyber.html. Condition: Under an institution?s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. Questioned costs: None Context: The applicable campus did not perform the following as required by 16 CFR 314.4: ? Verify that the institution has performed a risk assessment that addresses the three required areas noted in 16 CFR 314.4(b), which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. ? Verify that the institution has documented a safeguard for each risk identified above. Cause: Mississippi Valley State University did not have an updated or performed risk assessment. University did not complete a penetration test. Effect: Personal student information could be vulnerable. Repeat Finding: No Recommendation: For those institutions noncompliant with requirements, CLA recommends that the institution needs to complete all areas. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 009: NSLDS Error Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Federal Award Identification Number and Year: P007A212257, P033A212257, P063P210252, P268K220252, P007A212270, P033A212270, P063P211722, P268K221722, P033A212226, P033A21222, P063P211695, P268K221695, P007A222245, P033A222245, P063P211706, P379T221706, P268K221706, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file. Rosters must be returned within 15 days and any subsequent error records must be returned within 10 days (34CFR section 682.610). Condition: National Student Loan Data System (NSLDS) rosters yielded error records that were not corrected and resubmitted within the required 10 days. Questioned costs: None Context: For 12 out of 12 months at each applicable institution, errors remained that were not corrected in the enrollment file within the required timeframes. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? JSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MVSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: Student enrollment statuses may not be correctly or timely reported to the NSLDS. Repeat Finding: No Recommendation: We recommend the applicable campuses review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10 day time period. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 010: NSLDS Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Identification Number and Year: P033A212226, P033A21222, P063P211695, P268K221695, P007A212235, P033A212235, P063P211700, P268K221700, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Delta State University (DSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file (formerly called the Student Status Confirmation Report or SSCR). The School is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a Roster file is expected within 60 days, you may provide the data on that Roster file (34CFR section 682.610). Condition: ASU, DSU, and MUW did not report the correct enrollment status within the required 30/60-day timeframe. Questioned costs: None Context: Student?s status change date per institution records did not agree with NSLDS records for three out of 60 status changes selected for testing in our statistically valid sample; one sample at each of ASU, DSU, and MUW. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? DSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: The NSLDS system is not updated with the student information which may cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 007: Outstanding Student Refund Checks Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institution: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the check issuance date. Condition: Student refund checks remained uncashed for greater than 240 days and were not returned to the Secretary as of June 30, 2022. Questioned costs: Known questioned costs of $138.30 were determined, which represents the total amount of checks outstanding to students greater than 240 days. Context: This condition occurred for 1 out of 29 total checks tested. Cause: MVSU to insert Effect: Financial aid funds are not returned to the Secretary in a timely manner. Repeat Finding: No Recommendation: (((((((((((INSERT)))))))))))))))) Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 008: Gramm-Leach-Bliley Act Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as "financial institutions" and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). Under an institution's Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)) The Department of Education provides additional information about cybersecurity requirements at https://ifap.ed.gov/eannouncements/Cyber.html. Condition: Under an institution?s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. Questioned costs: None Context: The applicable campus did not perform the following as required by 16 CFR 314.4: ? Verify that the institution has performed a risk assessment that addresses the three required areas noted in 16 CFR 314.4(b), which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. ? Verify that the institution has documented a safeguard for each risk identified above. Cause: Mississippi Valley State University did not have an updated or performed risk assessment. University did not complete a penetration test. Effect: Personal student information could be vulnerable. Repeat Finding: No Recommendation: For those institutions noncompliant with requirements, CLA recommends that the institution needs to complete all areas. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 009: NSLDS Error Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Federal Award Identification Number and Year: P007A212257, P033A212257, P063P210252, P268K220252, P007A212270, P033A212270, P063P211722, P268K221722, P033A212226, P033A21222, P063P211695, P268K221695, P007A222245, P033A222245, P063P211706, P379T221706, P268K221706, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file. Rosters must be returned within 15 days and any subsequent error records must be returned within 10 days (34CFR section 682.610). Condition: National Student Loan Data System (NSLDS) rosters yielded error records that were not corrected and resubmitted within the required 10 days. Questioned costs: None Context: For 12 out of 12 months at each applicable institution, errors remained that were not corrected in the enrollment file within the required timeframes. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? JSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MVSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: Student enrollment statuses may not be correctly or timely reported to the NSLDS. Repeat Finding: No Recommendation: We recommend the applicable campuses review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10 day time period. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 010: NSLDS Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Identification Number and Year: P033A212226, P033A21222, P063P211695, P268K221695, P007A212235, P033A212235, P063P211700, P268K221700, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Delta State University (DSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file (formerly called the Student Status Confirmation Report or SSCR). The School is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a Roster file is expected within 60 days, you may provide the data on that Roster file (34CFR section 682.610). Condition: ASU, DSU, and MUW did not report the correct enrollment status within the required 30/60-day timeframe. Questioned costs: None Context: Student?s status change date per institution records did not agree with NSLDS records for three out of 60 status changes selected for testing in our statistically valid sample; one sample at each of ASU, DSU, and MUW. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? DSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: The NSLDS system is not updated with the student information which may cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 007: Outstanding Student Refund Checks Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institution: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.164(h)(2) states that an institution that attempts to disburse funds by check and the check is not cashed, the institution must return the funds to the Secretary no later than 240 days after the check issuance date. Condition: Student refund checks remained uncashed for greater than 240 days and were not returned to the Secretary as of June 30, 2022. Questioned costs: Known questioned costs of $138.30 were determined, which represents the total amount of checks outstanding to students greater than 240 days. Context: This condition occurred for 1 out of 29 total checks tested. Cause: MVSU to insert Effect: Financial aid funds are not returned to the Secretary in a timely manner. Repeat Finding: No Recommendation: (((((((((((INSERT)))))))))))))))) Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 008: Gramm-Leach-Bliley Act Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Mississippi Valley State University (MVSU) Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data. (16 CFR 314) The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as "financial institutions" and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). Under an institution's Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)) The Department of Education provides additional information about cybersecurity requirements at https://ifap.ed.gov/eannouncements/Cyber.html. Condition: Under an institution?s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. Questioned costs: None Context: The applicable campus did not perform the following as required by 16 CFR 314.4: ? Verify that the institution has performed a risk assessment that addresses the three required areas noted in 16 CFR 314.4(b), which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. ? Verify that the institution has documented a safeguard for each risk identified above. Cause: Mississippi Valley State University did not have an updated or performed risk assessment. University did not complete a penetration test. Effect: Personal student information could be vulnerable. Repeat Finding: No Recommendation: For those institutions noncompliant with requirements, CLA recommends that the institution needs to complete all areas. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 009: NSLDS Error Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Federal Award Identification Number and Year: P007A212257, P033A212257, P063P210252, P268K220252, P007A212270, P033A212270, P063P211722, P268K221722, P033A212226, P033A21222, P063P211695, P268K221695, P007A222245, P033A222245, P063P211706, P379T221706, P268K221706, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file. Rosters must be returned within 15 days and any subsequent error records must be returned within 10 days (34CFR section 682.610). Condition: National Student Loan Data System (NSLDS) rosters yielded error records that were not corrected and resubmitted within the required 10 days. Questioned costs: None Context: For 12 out of 12 months at each applicable institution, errors remained that were not corrected in the enrollment file within the required timeframes. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? JSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MVSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: Student enrollment statuses may not be correctly or timely reported to the NSLDS. Repeat Finding: No Recommendation: We recommend the applicable campuses review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10 day time period. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 010: NSLDS Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Identification Number and Year: P033A212226, P033A21222, P063P211695, P268K221695, P007A212235, P033A212235, P063P211700, P268K221700, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Delta State University (DSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file (formerly called the Student Status Confirmation Report or SSCR). The School is required to report changes in the student?s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a Roster file is expected within 60 days, you may provide the data on that Roster file (34CFR section 682.610). Condition: ASU, DSU, and MUW did not report the correct enrollment status within the required 30/60-day timeframe. Questioned costs: None Context: Student?s status change date per institution records did not agree with NSLDS records for three out of 60 status changes selected for testing in our statistically valid sample; one sample at each of ASU, DSU, and MUW. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? DSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: The NSLDS system is not updated with the student information which may cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as required by regulations. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 009: NSLDS Error Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster ALNs: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Federal Award Identification Number and Year: P007A212257, P033A212257, P063P210252, P268K220252, P007A212270, P033A212270, P063P211722, P268K221722, P033A212226, P033A21222, P063P211695, P268K221695, P007A222245, P033A222245, P063P211706, P379T221706, P268K221706, P007A212255, P033A212255, P063P211713, P268K221713, and July 1, 2021 through June 30, 2022 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Applicable Institutions: Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU), Mississippi University for Women (MUW) Criteria or specific requirement: All schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a Roster file. Rosters must be returned within 15 days and any subsequent error records must be returned within 10 days (34CFR section 682.610). Condition: National Student Loan Data System (NSLDS) rosters yielded error records that were not corrected and resubmitted within the required 10 days. Questioned costs: None Context: For 12 out of 12 months at each applicable institution, errors remained that were not corrected in the enrollment file within the required timeframes. Cause: ? ASU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? JSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MVSU - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance ? MUW - There was a timing issue with the students identified and the Registrar is reviewing to determine what steps need in place to identify and correct these issues in order to ensure compliance Effect: Student enrollment statuses may not be correctly or timely reported to the NSLDS. Repeat Finding: No Recommendation: We recommend the applicable campuses review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10 day time period. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002: SEFA Reporting Federal Agency: U.S. Department of Agriculture, U.S. Department of Health And Human Services Federal Program Title: Cooperative Extension (ASU and MSU), Maternal & Child Health Federal Consolidated Programs (UMMC) ALNs: 10.500 (ASU, MSU) ; 93.110 (UMMC) Federal Award Identification Number and Year: Various Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Applicable Institutions: Alcorn State University (ASU), Mississippi State University (MSU), University of Mississippi Medical Center (UMMC) Criteria or specific requirement: 2 CFR, Part 200 ? Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, ?200.510(b) requires that auditees prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with ?200.502. Condition: The Schedule of Expenditures of Federal Awards (SEFA) contained errors and incorrect information which affected the major program determination. Questioned costs: None Context: The following SEFA errors were noted: ? ASU- incorrectly reported $2,255,873 in expenditures as 10.500 that should have been coded to 10.512, 10.514 or 10.515 ? MSU- incorrectly reported $8,912,566 in expenditures as 10.500 that should have been coded to 10.511, 10.514 or 10.515 ? UMMC- incorrectly excluded $16,959,752 in F&A costs from the SEFA. Cause: ? ASU - CFDA numbers were not properly identified/coded in banner. And inherently, were not cross referenced with NIFA Notice of Awards Face for those referenced awards resulting in incorrect reporting on the SEFA. ? MSU misclassified MSU Cooperative Extension funds as 10.500 due to human transcription error. ? UMMC - Accounting data is accurately recorded in Workday. UMMC professionals erroneously generated and submitted an internal version of the SEFA report from Workday, which was built to exclude F&A cost items. The use of the wrong report was not identified by UMMC professionals, due to a lack of performance of sufficient post-generation quality review over balances. The root cause of which was a vacancy within a key role in the process of SEFA reporting, the Director, Post-Award. Due to the vacancy, others without the requisite knowledge and experience, were required to step in to generate the SEFA report. This lack of knowledge lead to the selection of the wrong report in Workday, as well as, the lack of sufficient post-generation quality review of the report. Effect: The SEFA was not prepared in accordance with OMB requirements and resulted in an incorrect major program risk assessment for federal programs during planning that was subsequently corrected and included for major program selection. Repeat Finding: No Recommendation: We recommend the institutions review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 004: Annual Performance Reporting Federal Agency: U.S. Department of Education Federal Program Title: TRIO Cluster ALN: 84.042 Federal Award Identification Number and Year: P042A201257 (9/1/20-8/31/25) Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Applicable Institution: Alcorn State University Criteria or specific requirement: Grantees must submit an annual performance report to the Department of Education each year of the project period using the following forms: ? SSS Program- Student Support Services Program Annual Performance Report (OMB No. 1840-0525) Condition: Alcorn State University was unable to provide adequate documentation to support that the required reports have been prepared and submitted. Questioned costs: None Context: The institution was unable to provide the documentation for the following: ? SSS program- 1 out of 5 reports selected for testing Cause: ASU has maintained the required documentation, but due to a misunderstanding did not submit the correct supporting documentation before the end of the engagement. Effect: The institution is not able to support that reporting requirements are being met and could affect future participation in the program. Repeat Finding: No Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the documents are readily available for review upon request. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 003: Eligibility of Participants Federal Agency: U.S. Department of Education Federal Program Title: TRIO Cluster ALN: 84.047 Federal Award Identification Number and Year: P042A201257 (9/1/20-8/31/25), P044A210958 (10/1/21-9/30/26), P047A171370 (9/1/17-8/31/22) Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Applicable Institution: Alcorn State University Criteria or specific requirement: Eligibility requirements are as follows: ? Upward Bound- Per 34 CFR sections 645.3 and 645.6, an individual is eligible to participate in a Regular, Veterans, or Math-Science UB project if the individual meets all of the following requirements: (a) is a citizen, national, or permanent resident of the United States, or is in the United States for other than a temporary purpose; (b) is a potential first-generation college student, a low-income individual, or an individual who has a high risk for academic failure; (c) has a need for academic support in order to pursue successfully a program of education beyond high school; and (d) at the time of initial selection has completed the 8th grade but has not entered the 12th grade and is at least 13 years old but not older than 19. A veteran, regardless of age, who meets all other criteria is eligible to participate. Condition: Alcorn State University was unable to provide adequate documentation to support eligibility for students participating in the program. Questioned costs: None Context: The institution was unable to provide the documentation for the following: ? Upward Bound program- 13 out of 40 students selected for testing Cause: ASU has maintained the required documentation, but due to a misunderstanding did not submit the correct supporting documentation before the end of the engagement. Effect: The institution is not able to support the eligibility for students participating in programs and could affect future participation in the program. Repeat Finding: No Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the documents are readily available for review upon request. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Higher Education Emergency Relief Funding (HEERF) Reporting Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund ALNs: 84.425E, 84.425F Federal Award Identification Number and Year: P425F203428 (6/5/2020 ? 5/12/22), P425E200639 (4/21/20 ? 5/12/22), P42F202078 (5/7/20 ? 5/13/22) Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Applicable Institutions: Jackson State University (JSU), Mississippi Valley State University (MVSU) Criteria or specific requirement: Per Federal Register Notice of Public Posting Requirement of Grant Information for Higher Education Emergency Relief Fund (HEERF) Grantees dated 5/13/21, institutions are required to submit (in a time and manner required by the Secretary) a report to the Secretary describing the use of funds distributed from the HEERF. The Department further requires institutions to post all quarterly reports to their website in a publicly accessible location. According to the OPE Reporting and Data Collection website, quarterly reports should appear on separate documents by quarter and should not be cumulative. Condition: Errors were noted in reports either due to inaccurate or missing supporting documentation. Questioned costs: None Context: Out of 7 Student Quarterly Reports, 7 Institutional Quarterly Reports, and 5 Annual Reports selected for testing, the following reporting errors were identified: State Agency/ Type of Report (# of Reports with Errors)/ Specific Condition(s): JSU/ Institutional (1)/ Institutional quarterly expenditures reported included Student Portion (ALN 84.425E) expenditures MVSU/ Student (1)/ Amount of student aid expenditures did not tie to support MVSU/ Annual (1)/ Amount of institutional expenditures did not tie to support Cause: ? JSU - the report was initially prepared based on a misunderstanding of the old report template guidance. ? MVSU - (Student) A disbursement to one Student was omitted from the total amount due to an oversight. (Annual) Expenses paid to the collection agency to release Student balances for the Student debt forgiveness and emergency Student aid paid with the Institutional Portion were not reported due to an error during the compilation and review of data. Effect: Reports submitted are not in compliance with the reporting and information-sharing requirements established by the Department of Education. Repeat Finding: Yes - 2021-001 Recommendation: We recommend the institutions strengthen their understanding of the reporting requirements established by the grant and ensure supporting documentation is maintained to substantiate amounts reported. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 005: Higher Education Emergency Relief Funding (HEERF) Reporting Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund ALNs: 84.425E, 84.425F Federal Award Identification Number and Year: P425F203428 (6/5/2020 ? 5/12/22), P425E200639 (4/21/20 ? 5/12/22), P42F202078 (5/7/20 ? 5/13/22) Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Applicable Institutions: Jackson State University (JSU), Mississippi Valley State University (MVSU) Criteria or specific requirement: Per Federal Register Notice of Public Posting Requirement of Grant Information for Higher Education Emergency Relief Fund (HEERF) Grantees dated 5/13/21, institutions are required to submit (in a time and manner required by the Secretary) a report to the Secretary describing the use of funds distributed from the HEERF. The Department further requires institutions to post all quarterly reports to their website in a publicly accessible location. According to the OPE Reporting and Data Collection website, quarterly reports should appear on separate documents by quarter and should not be cumulative. Condition: Errors were noted in reports either due to inaccurate or missing supporting documentation. Questioned costs: None Context: Out of 7 Student Quarterly Reports, 7 Institutional Quarterly Reports, and 5 Annual Reports selected for testing, the following reporting errors were identified: State Agency/ Type of Report (# of Reports with Errors)/ Specific Condition(s): JSU/ Institutional (1)/ Institutional quarterly expenditures reported included Student Portion (ALN 84.425E) expenditures MVSU/ Student (1)/ Amount of student aid expenditures did not tie to support MVSU/ Annual (1)/ Amount of institutional expenditures did not tie to support Cause: ? JSU - the report was initially prepared based on a misunderstanding of the old report template guidance. ? MVSU - (Student) A disbursement to one Student was omitted from the total amount due to an oversight. (Annual) Expenses paid to the collection agency to release Student balances for the Student debt forgiveness and emergency Student aid paid with the Institutional Portion were not reported due to an error during the compilation and review of data. Effect: Reports submitted are not in compliance with the reporting and information-sharing requirements established by the Department of Education. Repeat Finding: Yes - 2021-001 Recommendation: We recommend the institutions strengthen their understanding of the reporting requirements established by the grant and ensure supporting documentation is maintained to substantiate amounts reported. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 006: SEFA Reporting Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund ALN: 84.425F Federal Award Identification Number and Year: P425F202078 (5/7/2020 ? 5/13/2022) Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Applicable Institution: Mississippi Valley State University Criteria or specific requirement: 2 CFR, Part 200 ? Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, ?200.510(b) requires that auditees prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with ?200.502. Condition: The Schedule of Expenditures of Federal Awards (SEFA) contained errors and incorrect information. Questioned costs: $367,461 Context: The institution incorrectly duplicated $367,461 of FY21 expenditures on the FY22 SEFA. Cause: The $367,461 of FY21 was inadvertently posted in error due to an attempt to correct the banner organization codes posted incorrectly. Effect: The SEFA was not prepared in accordance with OMB requirements. Repeat Finding: No Recommendation: We recommend the institutions review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 002: SEFA Reporting Federal Agency: U.S. Department of Agriculture, U.S. Department of Health And Human Services Federal Program Title: Cooperative Extension (ASU and MSU), Maternal & Child Health Federal Consolidated Programs (UMMC) ALNs: 10.500 (ASU, MSU) ; 93.110 (UMMC) Federal Award Identification Number and Year: Various Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Applicable Institutions: Alcorn State University (ASU), Mississippi State University (MSU), University of Mississippi Medical Center (UMMC) Criteria or specific requirement: 2 CFR, Part 200 ? Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, ?200.510(b) requires that auditees prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with ?200.502. Condition: The Schedule of Expenditures of Federal Awards (SEFA) contained errors and incorrect information which affected the major program determination. Questioned costs: None Context: The following SEFA errors were noted: ? ASU- incorrectly reported $2,255,873 in expenditures as 10.500 that should have been coded to 10.512, 10.514 or 10.515 ? MSU- incorrectly reported $8,912,566 in expenditures as 10.500 that should have been coded to 10.511, 10.514 or 10.515 ? UMMC- incorrectly excluded $16,959,752 in F&A costs from the SEFA. Cause: ? ASU - CFDA numbers were not properly identified/coded in banner. And inherently, were not cross referenced with NIFA Notice of Awards Face for those referenced awards resulting in incorrect reporting on the SEFA. ? MSU misclassified MSU Cooperative Extension funds as 10.500 due to human transcription error. ? UMMC - Accounting data is accurately recorded in Workday. UMMC professionals erroneously generated and submitted an internal version of the SEFA report from Workday, which was built to exclude F&A cost items. The use of the wrong report was not identified by UMMC professionals, due to a lack of performance of sufficient post-generation quality review over balances. The root cause of which was a vacancy within a key role in the process of SEFA reporting, the Director, Post-Award. Due to the vacancy, others without the requisite knowledge and experience, were required to step in to generate the SEFA report. This lack of knowledge lead to the selection of the wrong report in Workday, as well as, the lack of sufficient post-generation quality review of the report. Effect: The SEFA was not prepared in accordance with OMB requirements and resulted in an incorrect major program risk assessment for federal programs during planning that was subsequently corrected and included for major program selection. Repeat Finding: No Recommendation: We recommend the institutions review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Views of responsible officials: There is no disagreement with the audit finding.