Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for 2 out of 40 students tested. In addition, the change in status was reported incorrectly for 1 out of 40 students tested. Questioned Costs: None. Context: There were discrepancies in the enrollment statuses reported to NSLDS. Also, there were discrepancies between the effective dates reported to NSLDS and the University's records. Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically-related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: Yes, 2021-001 Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the ?Campus Level? and ?Program Level?. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that do not pass the NSLDS enrollment reporting edits, an Institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted instances where the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None. Context: The University had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days on a few instances. Effect: The University was not in compliance with the requirements to timely respond to error reports. Repeat Finding: No Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for 2 out of 40 students tested. In addition, the change in status was reported incorrectly for 1 out of 40 students tested. Questioned Costs: None. Context: There were discrepancies in the enrollment statuses reported to NSLDS. Also, there were discrepancies between the effective dates reported to NSLDS and the University's records. Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically-related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: Yes, 2021-001 Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the ?Campus Level? and ?Program Level?. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Federal Perkins Loans Assistance Listing Number: 84.038 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 674-19(e) states that Institutions must retain original, true and exact copies of promissory and master promissory notes (MPN), repayment records, and cancellation and deferment requests for each Perkins loan made. Condition: During our testing, we noted that 2 out of 13 Perkins files tested, the MPN was not retained on file. Questioned Costs: None. Context: The MPNs for the two students were not kept for at least three years as required by the regulation. Cause: The loans were old and as such the records were not able to be found. Effect: The University was not in compliance with the Perkins recordkeeping regulation as it relates to MPNs. Repeat Finding: Yes, 2021-004 Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that do not pass the NSLDS enrollment reporting edits, an Institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted instances where the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None. Context: The University had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days on a few instances. Effect: The University was not in compliance with the requirements to timely respond to error reports. Repeat Finding: No Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for 2 out of 40 students tested. In addition, the change in status was reported incorrectly for 1 out of 40 students tested. Questioned Costs: None. Context: There were discrepancies in the enrollment statuses reported to NSLDS. Also, there were discrepancies between the effective dates reported to NSLDS and the University's records. Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically-related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: Yes, 2021-001 Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the ?Campus Level? and ?Program Level?. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that do not pass the NSLDS enrollment reporting edits, an Institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted instances where the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None. Context: The University had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days on a few instances. Effect: The University was not in compliance with the requirements to timely respond to error reports. Repeat Finding: No Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for 2 out of 40 students tested. In addition, the change in status was reported incorrectly for 1 out of 40 students tested. Questioned Costs: None. Context: There were discrepancies in the enrollment statuses reported to NSLDS. Also, there were discrepancies between the effective dates reported to NSLDS and the University's records. Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically-related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: Yes, 2021-001 Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the ?Campus Level? and ?Program Level?. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that do not pass the NSLDS enrollment reporting edits, an Institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted instances where the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None. Context: The University had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days on a few instances. Effect: The University was not in compliance with the requirements to timely respond to error reports. Repeat Finding: No Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for 2 out of 40 students tested. In addition, the change in status was reported incorrectly for 1 out of 40 students tested. Questioned Costs: None. Context: There were discrepancies in the enrollment statuses reported to NSLDS. Also, there were discrepancies between the effective dates reported to NSLDS and the University's records. Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically-related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: Yes, 2021-001 Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the ?Campus Level? and ?Program Level?. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that do not pass the NSLDS enrollment reporting edits, an Institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted instances where the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None. Context: The University had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days on a few instances. Effect: The University was not in compliance with the requirements to timely respond to error reports. Repeat Finding: No Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Higher Education Emergency Relief Fund Assistance Listing Number: 84.425F Federal Award Identification Number and Year: P425F202063-20B and 2022 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires Universities to have a written procurement policy that includes certain requirements as it relates to procuring good and services using federal dollars. Additionally, 2 CFR 180.995 requires that the University has a written policy where Universities should perform a check to ensure vendors are not debarred. Condition: During our testing, it was noted that the University has a written procurement policy in place starting July 2021 and revised in February 2022. During review of the procurement policy, it was noted it was missing required procedures for the procurement of goods over $250,000. Also, it was noted during testing that there was no support to show the University verified the vendors were not suspended or debarred. Questioned Costs: None. Context: A tracking and documentation system was implemented for the suspension and debarment process. However, the documentation is not retained after the SAM.gov check is performed. Cause: The University experienced turnover during the year, and supporting documentation was not accessible to provide evidence of the check being performed. evidence retained to show that as of the time of check the vendor was not debarred/suspended. Repeat Finding: Yes, 2021-002 Recommendation: We recommend that the University establish a process where when the SAM.gov check is performed, evidence is retained to show that this was completed. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for 2 out of 40 students tested. In addition, the change in status was reported incorrectly for 1 out of 40 students tested. Questioned Costs: None. Context: There were discrepancies in the enrollment statuses reported to NSLDS. Also, there were discrepancies between the effective dates reported to NSLDS and the University's records. Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically-related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: Yes, 2021-001 Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the ?Campus Level? and ?Program Level?. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that do not pass the NSLDS enrollment reporting edits, an Institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted instances where the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None. Context: The University had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days on a few instances. Effect: The University was not in compliance with the requirements to timely respond to error reports. Repeat Finding: No Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for 2 out of 40 students tested. In addition, the change in status was reported incorrectly for 1 out of 40 students tested. Questioned Costs: None. Context: There were discrepancies in the enrollment statuses reported to NSLDS. Also, there were discrepancies between the effective dates reported to NSLDS and the University's records. Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically-related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: Yes, 2021-001 Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the ?Campus Level? and ?Program Level?. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Federal Perkins Loans Assistance Listing Number: 84.038 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 674-19(e) states that Institutions must retain original, true and exact copies of promissory and master promissory notes (MPN), repayment records, and cancellation and deferment requests for each Perkins loan made. Condition: During our testing, we noted that 2 out of 13 Perkins files tested, the MPN was not retained on file. Questioned Costs: None. Context: The MPNs for the two students were not kept for at least three years as required by the regulation. Cause: The loans were old and as such the records were not able to be found. Effect: The University was not in compliance with the Perkins recordkeeping regulation as it relates to MPNs. Repeat Finding: Yes, 2021-004 Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that do not pass the NSLDS enrollment reporting edits, an Institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted instances where the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None. Context: The University had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days on a few instances. Effect: The University was not in compliance with the requirements to timely respond to error reports. Repeat Finding: No Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for 2 out of 40 students tested. In addition, the change in status was reported incorrectly for 1 out of 40 students tested. Questioned Costs: None. Context: There were discrepancies in the enrollment statuses reported to NSLDS. Also, there were discrepancies between the effective dates reported to NSLDS and the University's records. Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically-related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: Yes, 2021-001 Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the ?Campus Level? and ?Program Level?. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that do not pass the NSLDS enrollment reporting edits, an Institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted instances where the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None. Context: The University had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days on a few instances. Effect: The University was not in compliance with the requirements to timely respond to error reports. Repeat Finding: No Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for 2 out of 40 students tested. In addition, the change in status was reported incorrectly for 1 out of 40 students tested. Questioned Costs: None. Context: There were discrepancies in the enrollment statuses reported to NSLDS. Also, there were discrepancies between the effective dates reported to NSLDS and the University's records. Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically-related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: Yes, 2021-001 Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the ?Campus Level? and ?Program Level?. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that do not pass the NSLDS enrollment reporting edits, an Institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted instances where the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None. Context: The University had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days on a few instances. Effect: The University was not in compliance with the requirements to timely respond to error reports. Repeat Finding: No Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to NSLDS through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date. Also, the Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. There are two categories of enrollment information; ?Campus Level? and ?Program Level,? both of which need to be reported accurately and have separate record types. Condition: During our testing, it was noted the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS was incorrect for 2 out of 40 students tested. In addition, the change in status was reported incorrectly for 1 out of 40 students tested. Questioned Costs: None. Context: There were discrepancies in the enrollment statuses reported to NSLDS. Also, there were discrepancies between the effective dates reported to NSLDS and the University's records. Cause: The University's processes and controls did not ensure that student status changes and effective dates were properly reported to NSLDS. The effective date should be the student's last date of attendance and academically-related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: Yes, 2021-001 Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the ?Campus Level? and ?Program Level?. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: Various Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The Code of regulations, 34 CFR 682.610, if roster file submitted to NSLDS contains records that do not pass the NSLDS enrollment reporting edits, an Institution must make necessary corrections within 10 days and resubmit them. Condition: During our testing, we noted instances where the NSLDS rosters returned yielded errors that were not corrected and resubmitted within the 10 days. Questioned Costs: None. Context: The University had instances where the yielded errors were not corrected within the 10 days window. Cause: Management did not resubmit the yielded errors within 10 days on a few instances. Effect: The University was not in compliance with the requirements to timely respond to error reports. Repeat Finding: No Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Education Federal Program Name: Higher Education Emergency Relief Fund Assistance Listing Number: 84.425F Federal Award Identification Number and Year: P425F202063-20B and 2022 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 2021-2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires Universities to have a written procurement policy that includes certain requirements as it relates to procuring good and services using federal dollars. Additionally, 2 CFR 180.995 requires that the University has a written policy where Universities should perform a check to ensure vendors are not debarred. Condition: During our testing, it was noted that the University has a written procurement policy in place starting July 2021 and revised in February 2022. During review of the procurement policy, it was noted it was missing required procedures for the procurement of goods over $250,000. Also, it was noted during testing that there was no support to show the University verified the vendors were not suspended or debarred. Questioned Costs: None. Context: A tracking and documentation system was implemented for the suspension and debarment process. However, the documentation is not retained after the SAM.gov check is performed. Cause: The University experienced turnover during the year, and supporting documentation was not accessible to provide evidence of the check being performed. evidence retained to show that as of the time of check the vendor was not debarred/suspended. Repeat Finding: Yes, 2021-002 Recommendation: We recommend that the University establish a process where when the SAM.gov check is performed, evidence is retained to show that this was completed. Views of Responsible Officials: There is no disagreement with the audit finding.