Audit 54606

FY End
2022-06-30
Total Expended
$25.26M
Findings
20
Programs
6
Organization: Piedmont University (GA)
Year: 2022 Accepted: 2022-11-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
60107 2022-001 Significant Deficiency Yes N
60108 2022-002 Significant Deficiency Yes N
60109 2022-001 Significant Deficiency Yes N
60110 2022-002 Significant Deficiency Yes N
60111 2022-001 Significant Deficiency Yes N
60112 2022-002 Significant Deficiency Yes N
60113 2022-001 Significant Deficiency Yes N
60114 2022-002 Significant Deficiency Yes N
60115 2022-001 Significant Deficiency Yes N
60116 2022-002 Significant Deficiency Yes N
636549 2022-001 Significant Deficiency Yes N
636550 2022-002 Significant Deficiency Yes N
636551 2022-001 Significant Deficiency Yes N
636552 2022-002 Significant Deficiency Yes N
636553 2022-001 Significant Deficiency Yes N
636554 2022-002 Significant Deficiency Yes N
636555 2022-001 Significant Deficiency Yes N
636556 2022-002 Significant Deficiency Yes N
636557 2022-001 Significant Deficiency Yes N
636558 2022-002 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $17.36M Yes 2
84.063 Federal Pell Grant Program $2.67M Yes 2
84.425 Education Stabilization Fund $2.23M Yes 0
84.033 Federal Work-Study Program $242,843 Yes 2
84.007 Federal Supplemental Educational Opportunity Grants $133,994 Yes 2
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $24,516 Yes 2

Contacts

Name Title Type
NGYMABXHNT49 Kristi Williams Auditee
7067760123 Christina Bowman Auditor
No contacts on file

Notes to SEFA

Title: FEDERAL LOANS DISBURSED Accounting Policies: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal award activity of Piedmont University (the University) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. There were no noncash awards in the current year. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The University participates in the Federal Direct Loan Program, including Federal Stafford Loans (Stafford) and Federal PLUS Loans (PLUS). The dollar amounts are listed in the schedule of expenditures of federal awards, although the University is not the recipient of the funds. Such programs are considered a component of the student financial assistance cluster. Loans processed by the University under this Loan Program were the following for the year ended June 30, 2022: Federal Direct Loan Program Stafford Subsidized:$3,065,647, Unsubsidized:$12,302,530, PLUS:$1,988,006. The Total Federal Direct Loan Program:$17,356,183.

Finding Details

Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 (b) outlines that upon receipt of the Enrollment report from the Secretary a school must update all information included in the report to the secretary within the manner and format prescribed and within the time frame prescribed by the secretary (15 days) and error records are resubmitted within 10 days. Condition: The University is updating NSLDS records for students manually but does not ensure that roster files updates are complete and timely. During our testing, we noted 7 out of the 12 rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Questioned costs: None. Context: 7 out of 12 enrollment rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Cause: Lack of appropriate policy and procedure in place regarding enrollment roster certifying for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-003 Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters disbursed to the university. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: 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. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level as well as the program begin date. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer Condition: Incorrect or untimely reporting by the University of students? changes in status during the 2021-2022 award year under audit. Questioned costs: None. Context: 8 of the 60 students tested noted one or more discrepancies, as follows: ? ? 1 student?s status was incorrectly reported to NSDLS. ? 8 students? last date of attendance or graduation date were not reported correctly to NSLDS. ? 5 students were not reported timely to NSLDS, within 60 days. Cause: Lack of appropriate policy and procedure in place regarding NSLDS enrollment reporting for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely and incorrect reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-004 Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 (b) outlines that upon receipt of the Enrollment report from the Secretary a school must update all information included in the report to the secretary within the manner and format prescribed and within the time frame prescribed by the secretary (15 days) and error records are resubmitted within 10 days. Condition: The University is updating NSLDS records for students manually but does not ensure that roster files updates are complete and timely. During our testing, we noted 7 out of the 12 rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Questioned costs: None. Context: 7 out of 12 enrollment rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Cause: Lack of appropriate policy and procedure in place regarding enrollment roster certifying for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-003 Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters disbursed to the university. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: 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. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level as well as the program begin date. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer Condition: Incorrect or untimely reporting by the University of students? changes in status during the 2021-2022 award year under audit. Questioned costs: None. Context: 8 of the 60 students tested noted one or more discrepancies, as follows: ? ? 1 student?s status was incorrectly reported to NSDLS. ? 8 students? last date of attendance or graduation date were not reported correctly to NSLDS. ? 5 students were not reported timely to NSLDS, within 60 days. Cause: Lack of appropriate policy and procedure in place regarding NSLDS enrollment reporting for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely and incorrect reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-004 Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 (b) outlines that upon receipt of the Enrollment report from the Secretary a school must update all information included in the report to the secretary within the manner and format prescribed and within the time frame prescribed by the secretary (15 days) and error records are resubmitted within 10 days. Condition: The University is updating NSLDS records for students manually but does not ensure that roster files updates are complete and timely. During our testing, we noted 7 out of the 12 rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Questioned costs: None. Context: 7 out of 12 enrollment rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Cause: Lack of appropriate policy and procedure in place regarding enrollment roster certifying for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-003 Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters disbursed to the university. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: 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. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level as well as the program begin date. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer Condition: Incorrect or untimely reporting by the University of students? changes in status during the 2021-2022 award year under audit. Questioned costs: None. Context: 8 of the 60 students tested noted one or more discrepancies, as follows: ? ? 1 student?s status was incorrectly reported to NSDLS. ? 8 students? last date of attendance or graduation date were not reported correctly to NSLDS. ? 5 students were not reported timely to NSLDS, within 60 days. Cause: Lack of appropriate policy and procedure in place regarding NSLDS enrollment reporting for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely and incorrect reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-004 Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 (b) outlines that upon receipt of the Enrollment report from the Secretary a school must update all information included in the report to the secretary within the manner and format prescribed and within the time frame prescribed by the secretary (15 days) and error records are resubmitted within 10 days. Condition: The University is updating NSLDS records for students manually but does not ensure that roster files updates are complete and timely. During our testing, we noted 7 out of the 12 rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Questioned costs: None. Context: 7 out of 12 enrollment rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Cause: Lack of appropriate policy and procedure in place regarding enrollment roster certifying for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-003 Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters disbursed to the university. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: 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. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level as well as the program begin date. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer Condition: Incorrect or untimely reporting by the University of students? changes in status during the 2021-2022 award year under audit. Questioned costs: None. Context: 8 of the 60 students tested noted one or more discrepancies, as follows: ? ? 1 student?s status was incorrectly reported to NSDLS. ? 8 students? last date of attendance or graduation date were not reported correctly to NSLDS. ? 5 students were not reported timely to NSLDS, within 60 days. Cause: Lack of appropriate policy and procedure in place regarding NSLDS enrollment reporting for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely and incorrect reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-004 Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 (b) outlines that upon receipt of the Enrollment report from the Secretary a school must update all information included in the report to the secretary within the manner and format prescribed and within the time frame prescribed by the secretary (15 days) and error records are resubmitted within 10 days. Condition: The University is updating NSLDS records for students manually but does not ensure that roster files updates are complete and timely. During our testing, we noted 7 out of the 12 rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Questioned costs: None. Context: 7 out of 12 enrollment rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Cause: Lack of appropriate policy and procedure in place regarding enrollment roster certifying for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-003 Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters disbursed to the university. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: 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. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level as well as the program begin date. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer Condition: Incorrect or untimely reporting by the University of students? changes in status during the 2021-2022 award year under audit. Questioned costs: None. Context: 8 of the 60 students tested noted one or more discrepancies, as follows: ? ? 1 student?s status was incorrectly reported to NSDLS. ? 8 students? last date of attendance or graduation date were not reported correctly to NSLDS. ? 5 students were not reported timely to NSLDS, within 60 days. Cause: Lack of appropriate policy and procedure in place regarding NSLDS enrollment reporting for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely and incorrect reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-004 Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 (b) outlines that upon receipt of the Enrollment report from the Secretary a school must update all information included in the report to the secretary within the manner and format prescribed and within the time frame prescribed by the secretary (15 days) and error records are resubmitted within 10 days. Condition: The University is updating NSLDS records for students manually but does not ensure that roster files updates are complete and timely. During our testing, we noted 7 out of the 12 rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Questioned costs: None. Context: 7 out of 12 enrollment rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Cause: Lack of appropriate policy and procedure in place regarding enrollment roster certifying for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-003 Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters disbursed to the university. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: 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. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level as well as the program begin date. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer Condition: Incorrect or untimely reporting by the University of students? changes in status during the 2021-2022 award year under audit. Questioned costs: None. Context: 8 of the 60 students tested noted one or more discrepancies, as follows: ? ? 1 student?s status was incorrectly reported to NSDLS. ? 8 students? last date of attendance or graduation date were not reported correctly to NSLDS. ? 5 students were not reported timely to NSLDS, within 60 days. Cause: Lack of appropriate policy and procedure in place regarding NSLDS enrollment reporting for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely and incorrect reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-004 Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 (b) outlines that upon receipt of the Enrollment report from the Secretary a school must update all information included in the report to the secretary within the manner and format prescribed and within the time frame prescribed by the secretary (15 days) and error records are resubmitted within 10 days. Condition: The University is updating NSLDS records for students manually but does not ensure that roster files updates are complete and timely. During our testing, we noted 7 out of the 12 rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Questioned costs: None. Context: 7 out of 12 enrollment rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Cause: Lack of appropriate policy and procedure in place regarding enrollment roster certifying for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-003 Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters disbursed to the university. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: 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. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level as well as the program begin date. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer Condition: Incorrect or untimely reporting by the University of students? changes in status during the 2021-2022 award year under audit. Questioned costs: None. Context: 8 of the 60 students tested noted one or more discrepancies, as follows: ? ? 1 student?s status was incorrectly reported to NSDLS. ? 8 students? last date of attendance or graduation date were not reported correctly to NSLDS. ? 5 students were not reported timely to NSLDS, within 60 days. Cause: Lack of appropriate policy and procedure in place regarding NSLDS enrollment reporting for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely and incorrect reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-004 Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 (b) outlines that upon receipt of the Enrollment report from the Secretary a school must update all information included in the report to the secretary within the manner and format prescribed and within the time frame prescribed by the secretary (15 days) and error records are resubmitted within 10 days. Condition: The University is updating NSLDS records for students manually but does not ensure that roster files updates are complete and timely. During our testing, we noted 7 out of the 12 rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Questioned costs: None. Context: 7 out of 12 enrollment rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Cause: Lack of appropriate policy and procedure in place regarding enrollment roster certifying for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-003 Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters disbursed to the university. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: 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. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level as well as the program begin date. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer Condition: Incorrect or untimely reporting by the University of students? changes in status during the 2021-2022 award year under audit. Questioned costs: None. Context: 8 of the 60 students tested noted one or more discrepancies, as follows: ? ? 1 student?s status was incorrectly reported to NSDLS. ? 8 students? last date of attendance or graduation date were not reported correctly to NSLDS. ? 5 students were not reported timely to NSLDS, within 60 days. Cause: Lack of appropriate policy and procedure in place regarding NSLDS enrollment reporting for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely and incorrect reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-004 Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 (b) outlines that upon receipt of the Enrollment report from the Secretary a school must update all information included in the report to the secretary within the manner and format prescribed and within the time frame prescribed by the secretary (15 days) and error records are resubmitted within 10 days. Condition: The University is updating NSLDS records for students manually but does not ensure that roster files updates are complete and timely. During our testing, we noted 7 out of the 12 rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Questioned costs: None. Context: 7 out of 12 enrollment rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Cause: Lack of appropriate policy and procedure in place regarding enrollment roster certifying for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-003 Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters disbursed to the university. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: 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. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level as well as the program begin date. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer Condition: Incorrect or untimely reporting by the University of students? changes in status during the 2021-2022 award year under audit. Questioned costs: None. Context: 8 of the 60 students tested noted one or more discrepancies, as follows: ? ? 1 student?s status was incorrectly reported to NSDLS. ? 8 students? last date of attendance or graduation date were not reported correctly to NSLDS. ? 5 students were not reported timely to NSLDS, within 60 days. Cause: Lack of appropriate policy and procedure in place regarding NSLDS enrollment reporting for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely and incorrect reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-004 Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 (b) outlines that upon receipt of the Enrollment report from the Secretary a school must update all information included in the report to the secretary within the manner and format prescribed and within the time frame prescribed by the secretary (15 days) and error records are resubmitted within 10 days. Condition: The University is updating NSLDS records for students manually but does not ensure that roster files updates are complete and timely. During our testing, we noted 7 out of the 12 rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Questioned costs: None. Context: 7 out of 12 enrollment rosters returned yielded error reports that were not corrected and resubmitted within the required 10 days. Cause: Lack of appropriate policy and procedure in place regarding enrollment roster certifying for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-003 Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters disbursed to the university. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matters) Criteria or specific requirement: 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. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level as well as the program begin date. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer Condition: Incorrect or untimely reporting by the University of students? changes in status during the 2021-2022 award year under audit. Questioned costs: None. Context: 8 of the 60 students tested noted one or more discrepancies, as follows: ? ? 1 student?s status was incorrectly reported to NSDLS. ? 8 students? last date of attendance or graduation date were not reported correctly to NSLDS. ? 5 students were not reported timely to NSLDS, within 60 days. Cause: Lack of appropriate policy and procedure in place regarding NSLDS enrollment reporting for the year under audit. Effect: Non-compliance with federal regulations which could lead to untimely and incorrect reporting of enrollment information to NSLDS. Repeat Finding: Yes, 2021-004 Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Management has addressed their corrective action plan in a separately issued letter.