Audit 51293

FY End
2022-06-30
Total Expended
$13.84M
Findings
12
Programs
9
Organization: Coker University (SC)
Year: 2022 Accepted: 2023-03-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
47128 2022-001 Material Weakness Yes N
47129 2022-001 Material Weakness Yes N
47130 2022-001 Material Weakness Yes N
47131 2022-001 Material Weakness Yes N
47132 2022-002 Significant Deficiency - N
47133 2022-002 Significant Deficiency - N
623570 2022-001 Material Weakness Yes N
623571 2022-001 Material Weakness Yes N
623572 2022-001 Material Weakness Yes N
623573 2022-001 Material Weakness Yes N
623574 2022-002 Significant Deficiency - N
623575 2022-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $5.63M Yes 1
84.063 Federal Pell Grant Program $1.97M Yes 1
10.766 Community Facilities Loans and Grants $490,731 Yes 1
47.076 Education and Human Resources $388,019 - 0
84.024 Trio $283,997 - 0
84.007 Federal Supplemental Educational Opportunity Grants $124,224 Yes 1
84.033 Federal Work-Study Program $44,631 Yes 1
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $23,586 - 0
84.425 Education Stabilization Fund $22,056 Yes 0

Contacts

Name Title Type
H9EECRX4W6S5 Dan Buryj Auditee
8433838000 Michelle Chapman Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Coker University (the University) and is prepared on the accrual basis of accounting. Type A programs are defined as federal programs with federal expenditures exceeding $750,000. The threshold of $750,000 was used in distinguishing between Type A and Type B programs. The risk-based approach was used in the selection of federal programs to be tested as major programs. The University qualified as a high-risk auditee for the fiscal year ended June 30, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. COMMUNITY FACILITIES LOANS AND GRANTS (10.766) - Balances outstanding at the end of the audit period were 1174226. COMMUNITY FACILITIES LOANS AND GRANTS (10.766) - Balances outstanding at the end of the audit period were 490731.

Finding Details

2022-001. Enrollment Reporting CFDA#: 84.033, 84.007, 84.063, 84.268 Student Financial Aid Cluster Award Year: 2022 Finding Type: Material Weakness in Internal Control over Major Programs Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to review, update, and verify student enrollment statuses that appear on the Enrollment Reporting Roster file and to also complete and report roster files within a minimum of 60 days for student status changes to the National Student Loan Data System. Condition: There were 12 students where the University failed to timely report the status change to the National Student Loan Data System. Context: We addressed the matter with University management who is aware of the requirements of reviewing and updating roster files that appear on the Enrollment Reporting Roster file as well as the reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the University failing to review, update, and submit student roster files in a timely manner. Recommendation: We recommend the University review and update its policies and procedures to ensure all roster files are reviewed, updated, and submitted in a timely manner. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewed, updated and submitted in accordance with applicable compliance requirements.
2022-001. Enrollment Reporting CFDA#: 84.033, 84.007, 84.063, 84.268 Student Financial Aid Cluster Award Year: 2022 Finding Type: Material Weakness in Internal Control over Major Programs Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to review, update, and verify student enrollment statuses that appear on the Enrollment Reporting Roster file and to also complete and report roster files within a minimum of 60 days for student status changes to the National Student Loan Data System. Condition: There were 12 students where the University failed to timely report the status change to the National Student Loan Data System. Context: We addressed the matter with University management who is aware of the requirements of reviewing and updating roster files that appear on the Enrollment Reporting Roster file as well as the reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the University failing to review, update, and submit student roster files in a timely manner. Recommendation: We recommend the University review and update its policies and procedures to ensure all roster files are reviewed, updated, and submitted in a timely manner. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewed, updated and submitted in accordance with applicable compliance requirements.
2022-001. Enrollment Reporting CFDA#: 84.033, 84.007, 84.063, 84.268 Student Financial Aid Cluster Award Year: 2022 Finding Type: Material Weakness in Internal Control over Major Programs Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to review, update, and verify student enrollment statuses that appear on the Enrollment Reporting Roster file and to also complete and report roster files within a minimum of 60 days for student status changes to the National Student Loan Data System. Condition: There were 12 students where the University failed to timely report the status change to the National Student Loan Data System. Context: We addressed the matter with University management who is aware of the requirements of reviewing and updating roster files that appear on the Enrollment Reporting Roster file as well as the reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the University failing to review, update, and submit student roster files in a timely manner. Recommendation: We recommend the University review and update its policies and procedures to ensure all roster files are reviewed, updated, and submitted in a timely manner. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewed, updated and submitted in accordance with applicable compliance requirements.
2022-001. Enrollment Reporting CFDA#: 84.033, 84.007, 84.063, 84.268 Student Financial Aid Cluster Award Year: 2022 Finding Type: Material Weakness in Internal Control over Major Programs Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to review, update, and verify student enrollment statuses that appear on the Enrollment Reporting Roster file and to also complete and report roster files within a minimum of 60 days for student status changes to the National Student Loan Data System. Condition: There were 12 students where the University failed to timely report the status change to the National Student Loan Data System. Context: We addressed the matter with University management who is aware of the requirements of reviewing and updating roster files that appear on the Enrollment Reporting Roster file as well as the reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the University failing to review, update, and submit student roster files in a timely manner. Recommendation: We recommend the University review and update its policies and procedures to ensure all roster files are reviewed, updated, and submitted in a timely manner. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewed, updated and submitted in accordance with applicable compliance requirements.
2022-002. Debt Reserve Requirement CFDA#: 10.766 US Department of Agriculture (USDA) Community Facilities Block Grant Cluster Award Year: 2022 Finding Type: Significant Deficiency in Internal Control over Major Programs Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) the University to maintain a debt reserve account related to the loans held by the USDA. Condition: The debt reserve balance was under funded by approximately $2,400. Context: We addressed the matter with University management who is aware of the requirements to maintain a proper reserve balance for the USDA loan. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance with the requirement. Cause: The lack of compliance is due to the University failing to calculate the reserve amount and transfer of funds to the account in a timely fashion. Recommendation: We recommend the University review and update its policies and procedures to ensure the proper amount is transferred to the reserve account each month. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that the proper amount of funds are transferred to the reserve account accordance with applicable compliance requirements.
2022-002. Debt Reserve Requirement CFDA#: 10.766 US Department of Agriculture (USDA) Community Facilities Block Grant Cluster Award Year: 2022 Finding Type: Significant Deficiency in Internal Control over Major Programs Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) the University to maintain a debt reserve account related to the loans held by the USDA. Condition: The debt reserve balance was under funded by approximately $2,400. Context: We addressed the matter with University management who is aware of the requirements to maintain a proper reserve balance for the USDA loan. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance with the requirement. Cause: The lack of compliance is due to the University failing to calculate the reserve amount and transfer of funds to the account in a timely fashion. Recommendation: We recommend the University review and update its policies and procedures to ensure the proper amount is transferred to the reserve account each month. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that the proper amount of funds are transferred to the reserve account accordance with applicable compliance requirements.
2022-001. Enrollment Reporting CFDA#: 84.033, 84.007, 84.063, 84.268 Student Financial Aid Cluster Award Year: 2022 Finding Type: Material Weakness in Internal Control over Major Programs Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to review, update, and verify student enrollment statuses that appear on the Enrollment Reporting Roster file and to also complete and report roster files within a minimum of 60 days for student status changes to the National Student Loan Data System. Condition: There were 12 students where the University failed to timely report the status change to the National Student Loan Data System. Context: We addressed the matter with University management who is aware of the requirements of reviewing and updating roster files that appear on the Enrollment Reporting Roster file as well as the reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the University failing to review, update, and submit student roster files in a timely manner. Recommendation: We recommend the University review and update its policies and procedures to ensure all roster files are reviewed, updated, and submitted in a timely manner. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewed, updated and submitted in accordance with applicable compliance requirements.
2022-001. Enrollment Reporting CFDA#: 84.033, 84.007, 84.063, 84.268 Student Financial Aid Cluster Award Year: 2022 Finding Type: Material Weakness in Internal Control over Major Programs Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to review, update, and verify student enrollment statuses that appear on the Enrollment Reporting Roster file and to also complete and report roster files within a minimum of 60 days for student status changes to the National Student Loan Data System. Condition: There were 12 students where the University failed to timely report the status change to the National Student Loan Data System. Context: We addressed the matter with University management who is aware of the requirements of reviewing and updating roster files that appear on the Enrollment Reporting Roster file as well as the reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the University failing to review, update, and submit student roster files in a timely manner. Recommendation: We recommend the University review and update its policies and procedures to ensure all roster files are reviewed, updated, and submitted in a timely manner. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewed, updated and submitted in accordance with applicable compliance requirements.
2022-001. Enrollment Reporting CFDA#: 84.033, 84.007, 84.063, 84.268 Student Financial Aid Cluster Award Year: 2022 Finding Type: Material Weakness in Internal Control over Major Programs Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to review, update, and verify student enrollment statuses that appear on the Enrollment Reporting Roster file and to also complete and report roster files within a minimum of 60 days for student status changes to the National Student Loan Data System. Condition: There were 12 students where the University failed to timely report the status change to the National Student Loan Data System. Context: We addressed the matter with University management who is aware of the requirements of reviewing and updating roster files that appear on the Enrollment Reporting Roster file as well as the reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the University failing to review, update, and submit student roster files in a timely manner. Recommendation: We recommend the University review and update its policies and procedures to ensure all roster files are reviewed, updated, and submitted in a timely manner. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewed, updated and submitted in accordance with applicable compliance requirements.
2022-001. Enrollment Reporting CFDA#: 84.033, 84.007, 84.063, 84.268 Student Financial Aid Cluster Award Year: 2022 Finding Type: Material Weakness in Internal Control over Major Programs Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require institutions to review, update, and verify student enrollment statuses that appear on the Enrollment Reporting Roster file and to also complete and report roster files within a minimum of 60 days for student status changes to the National Student Loan Data System. Condition: There were 12 students where the University failed to timely report the status change to the National Student Loan Data System. Context: We addressed the matter with University management who is aware of the requirements of reviewing and updating roster files that appear on the Enrollment Reporting Roster file as well as the reporting requirements to the National Student Loan Data System. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance and the misappropriation of federal funds that are not detected during the normal course of business. Cause: The lack of compliance is due to the University failing to review, update, and submit student roster files in a timely manner. Recommendation: We recommend the University review and update its policies and procedures to ensure all roster files are reviewed, updated, and submitted in a timely manner. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewed, updated and submitted in accordance with applicable compliance requirements.
2022-002. Debt Reserve Requirement CFDA#: 10.766 US Department of Agriculture (USDA) Community Facilities Block Grant Cluster Award Year: 2022 Finding Type: Significant Deficiency in Internal Control over Major Programs Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) the University to maintain a debt reserve account related to the loans held by the USDA. Condition: The debt reserve balance was under funded by approximately $2,400. Context: We addressed the matter with University management who is aware of the requirements to maintain a proper reserve balance for the USDA loan. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance with the requirement. Cause: The lack of compliance is due to the University failing to calculate the reserve amount and transfer of funds to the account in a timely fashion. Recommendation: We recommend the University review and update its policies and procedures to ensure the proper amount is transferred to the reserve account each month. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that the proper amount of funds are transferred to the reserve account accordance with applicable compliance requirements.
2022-002. Debt Reserve Requirement CFDA#: 10.766 US Department of Agriculture (USDA) Community Facilities Block Grant Cluster Award Year: 2022 Finding Type: Significant Deficiency in Internal Control over Major Programs Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) the University to maintain a debt reserve account related to the loans held by the USDA. Condition: The debt reserve balance was under funded by approximately $2,400. Context: We addressed the matter with University management who is aware of the requirements to maintain a proper reserve balance for the USDA loan. Effect: Failure to properly review and adhere to policies and procedures can lead to noncompliance with the requirement. Cause: The lack of compliance is due to the University failing to calculate the reserve amount and transfer of funds to the account in a timely fashion. Recommendation: We recommend the University review and update its policies and procedures to ensure the proper amount is transferred to the reserve account each month. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that the proper amount of funds are transferred to the reserve account accordance with applicable compliance requirements.