FAC Explorer

Audit 5837

FY End
2023-06-30
Total Expended
$29.78M
Findings
12
Programs
50
Organization: Lincoln University (MO)
Year: 2023 Accepted: 2023-12-08
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3696 2023-002 Significant Deficiency Yes N
3697 2023-003 Significant Deficiency - N
3698 2023-004 Significant Deficiency - N
3699 2023-002 Significant Deficiency Yes N
3700 2023-003 Significant Deficiency - N
3701 2023-004 Significant Deficiency - N
580138 2023-002 Significant Deficiency Yes N
580139 2023-003 Significant Deficiency - N
580140 2023-004 Significant Deficiency - N
580141 2023-002 Significant Deficiency Yes N
580142 2023-003 Significant Deficiency - N
580143 2023-004 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $7.44M Yes 3
84.063 Federal Pell Grant Program $4.57M Yes 3
10.205 Payments to 1890 Land-Grant Colleges and Tuskegee University $2.74M - 0
10.512 Agriculture Extension at 1890 Land-Grant Institutions $2.25M Yes 0
84.031 Higher Education_institutional Aid $1.88M - 0
11.028 Connecting Minority Communities Pilot Program $843,314 - 0
84.002 Adult Education - Basic Grants to States $425,761 - 0
10.524 Scholarships for Students at 1890 Institutions (b) $379,784 - 0
84.033 Federal Work-Study Program $274,065 Yes 0
10.229 Extension Collaborative on Immunization Teaching & Engagement $192,485 - 0
47.041 Engineering $187,773 - 0
10.500 Cooperative Extension Service $163,910 - 0
10.311 Beginning Farmer and Rancher Development Program $147,616 - 0
93.137 Community Programs to Improve Minority Health Grant Program $140,614 - 0
10.937 Partnerships for Climate-Smart Commodities $133,969 - 0
10.303 Integrated Programs $113,907 - 0
10.514 Expanded Food and Nutrition Education Program $101,782 - 0
84.007 Federal Supplemental Educational Opportunity Grants $96,994 Yes 0
47.070 Computer and Information Science and Engineering $72,967 - 0
10.307 Organic Agriculture Research and Extension Initiative $71,375 - 0
10.202 Cooperative Forestry Research $65,820 - 0
59.037 Small Business Development Centers $62,793 - 0
10.309 Specialty Crop Research Initiative $61,509 - 0
10.216 1890 Institution Capacity Building Grants $56,924 - 0
93.569 Community Services Block Grant $55,608 - 0
10.025 Plant and Animal Disease, Pest Control, and Animal Care $35,170 - 0
81.049 Office of Science Financial Assistance Program $26,423 - 0
10.210 Higher Education Ð Graduate Fellowships Grant Program $25,507 - 0
66.460 Nonpoint Source Implementation Grants $23,574 - 0
47.076 Education and Human Resources $23,431 - 0
47.074 Biological Sciences $21,083 - 0
12.630 Basic, Applied, and Advanced Research in Science and Engineering $19,365 - 0
10.515 Renewable Resources Extension Act and National Focus Fund Projects $17,909 - 0
10.215 Sustainable Agriculture Research and Education $17,678 - 0
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $15,462 - 0
10.520 Agriculture Risk Management Education Partnerships Competitive Grants Program $13,824 - 0
10.523 Centers of Excellence at 1890 Institutions (b) $13,206 - 0
10.310 Agriculture and Food Research Initiative (afri) $12,401 - 0
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $11,677 - 0
10.902 Soil and Water Conservation $9,799 - 0
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $8,792 - 0
43.008 Education $8,096 - 0
84.425 Education Stabilization Fund $7,336 Yes 0
10.329 Crop Protection and Pest Management Competitive Grants Program $6,743 - 0
10.170 Specialty Crop Block Grant Program - Farm Bill $5,959 - 0
84.048 Career and Technical Education -- Basic Grants to States $4,547 - 0
47.049 Mathematical and Physical Sciences $3,168 - 0
47.084 Nsf Technology, Inovation, and Partnerships $3,131 - 0
10.237 From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals $1,009 - 0
15.904 Historic Preservation Fund Grants-in-Aid $-629 - 0

Contacts

Name Title Type
JJLJP4TQ9HM7 Jeffrey Barlow Auditee
5736815073 Ryan Sivill Auditor
No contacts on file

Notes to SEFA

Title: Federal Loan Programs Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Lincoln University under programs of the federal government for the year ended June 30, 2023. 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). Because the Schedule presents only a selected portion of the operations of Lincoln University, it is not intended to and does not present the financial position, changes in net assets or cash flows of Lincoln University. De Minimis Rate Used: N Rate Explanation: Lincoln University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Federal Direct Student Loan balances are not included in Lincoln Universitys basic financial statements. Loans disbursed during the year are included in federal expenditures presented in the Schedule.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Lincoln University under programs of the federal government for the year ended June 30, 2023. 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). Because the Schedule presents only a selected portion of the operations of Lincoln University, it is not intended to and does not present the financial position, changes in net assets or cash flows of Lincoln University. De Minimis Rate Used: N Rate Explanation: Lincoln University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.

Finding Details

Finding 2023-002
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309" Condition – Out of 480 attributes tested, there were 42 enrollment status changes during the year that were not communicated to the National Student Loan Data System (NSLDS) or were incorrectly reported. Questioned costs – None Context – Out of a population of 1,013 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. Seven student enrollment changes were not reported to NSLDS timely. One student enrollment change was not reported with the correct effective date. Twenty nine student program lengths, program begin dates, or program enrollment dates were incorrectly reported. Five address changes were incorrectly reported." Effect – NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients." Cause – The Registrar’s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely." Identification as a Repeat Finding - Repeat finding, 2022-001 Recommendation – The Registrar’s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding."
Finding 2023-003
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Return of Title IV Funds 34 CFR Sections 668.22 (a) " Condition – Return of Title IV funds calculations were incorrectly performed during the year. Questioned costs – None Context – Out of a population of 37 student accounts requiring return of Title IV funds, a sample of 4 was selected for testing. Our sample was not and was not intended to be statistically valid. 2 of the calculations were performed incorrectly and were not returned timely." Effect – Refund calculations completed were not correct and funds were not remitted to the Department of Education properly. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around return of title IV funds and consider substantial changes to address this recurring finding.
Finding 2023-004
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Disbursements to or on behalf of students 34 CFR Sections 668.164(b)(1)" Condition – Disbursement notification/right to cancel letters were not sent to students." Questioned costs – None Context – Out of a population of 7,784 student accounts receiving aid, a sample of 40 was selected for testing. Our sample was not and was not intended to be statistically valid. Disbursement notification emails were not sent to any of the students in the sample. Effect – Students did not receive disbursement notification and right to cancel communication for federal aid received. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure notifications are sent to students. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around disbursements to or on behalf of students and consider substantial changes to address this finding.
Finding 2023-002
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309" Condition – Out of 480 attributes tested, there were 42 enrollment status changes during the year that were not communicated to the National Student Loan Data System (NSLDS) or were incorrectly reported. Questioned costs – None Context – Out of a population of 1,013 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. Seven student enrollment changes were not reported to NSLDS timely. One student enrollment change was not reported with the correct effective date. Twenty nine student program lengths, program begin dates, or program enrollment dates were incorrectly reported. Five address changes were incorrectly reported." Effect – NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients." Cause – The Registrar’s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely." Identification as a Repeat Finding - Repeat finding, 2022-001 Recommendation – The Registrar’s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding."
Finding 2023-003
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Return of Title IV Funds 34 CFR Sections 668.22 (a) " Condition – Return of Title IV funds calculations were incorrectly performed during the year. Questioned costs – None Context – Out of a population of 37 student accounts requiring return of Title IV funds, a sample of 4 was selected for testing. Our sample was not and was not intended to be statistically valid. 2 of the calculations were performed incorrectly and were not returned timely." Effect – Refund calculations completed were not correct and funds were not remitted to the Department of Education properly. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around return of title IV funds and consider substantial changes to address this recurring finding.
Finding 2023-004
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Disbursements to or on behalf of students 34 CFR Sections 668.164(b)(1)" Condition – Disbursement notification/right to cancel letters were not sent to students." Questioned costs – None Context – Out of a population of 7,784 student accounts receiving aid, a sample of 40 was selected for testing. Our sample was not and was not intended to be statistically valid. Disbursement notification emails were not sent to any of the students in the sample. Effect – Students did not receive disbursement notification and right to cancel communication for federal aid received. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure notifications are sent to students. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around disbursements to or on behalf of students and consider substantial changes to address this finding.
Finding 2023-002
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309" Condition – Out of 480 attributes tested, there were 42 enrollment status changes during the year that were not communicated to the National Student Loan Data System (NSLDS) or were incorrectly reported. Questioned costs – None Context – Out of a population of 1,013 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. Seven student enrollment changes were not reported to NSLDS timely. One student enrollment change was not reported with the correct effective date. Twenty nine student program lengths, program begin dates, or program enrollment dates were incorrectly reported. Five address changes were incorrectly reported." Effect – NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients." Cause – The Registrar’s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely." Identification as a Repeat Finding - Repeat finding, 2022-001 Recommendation – The Registrar’s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding."
Finding 2023-003
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Return of Title IV Funds 34 CFR Sections 668.22 (a) " Condition – Return of Title IV funds calculations were incorrectly performed during the year. Questioned costs – None Context – Out of a population of 37 student accounts requiring return of Title IV funds, a sample of 4 was selected for testing. Our sample was not and was not intended to be statistically valid. 2 of the calculations were performed incorrectly and were not returned timely." Effect – Refund calculations completed were not correct and funds were not remitted to the Department of Education properly. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around return of title IV funds and consider substantial changes to address this recurring finding.
Finding 2023-004
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Disbursements to or on behalf of students 34 CFR Sections 668.164(b)(1)" Condition – Disbursement notification/right to cancel letters were not sent to students." Questioned costs – None Context – Out of a population of 7,784 student accounts receiving aid, a sample of 40 was selected for testing. Our sample was not and was not intended to be statistically valid. Disbursement notification emails were not sent to any of the students in the sample. Effect – Students did not receive disbursement notification and right to cancel communication for federal aid received. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure notifications are sent to students. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around disbursements to or on behalf of students and consider substantial changes to address this finding.
Finding 2023-002
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309" Condition – Out of 480 attributes tested, there were 42 enrollment status changes during the year that were not communicated to the National Student Loan Data System (NSLDS) or were incorrectly reported. Questioned costs – None Context – Out of a population of 1,013 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. Seven student enrollment changes were not reported to NSLDS timely. One student enrollment change was not reported with the correct effective date. Twenty nine student program lengths, program begin dates, or program enrollment dates were incorrectly reported. Five address changes were incorrectly reported." Effect – NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients." Cause – The Registrar’s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely." Identification as a Repeat Finding - Repeat finding, 2022-001 Recommendation – The Registrar’s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding."
Finding 2023-003
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Return of Title IV Funds 34 CFR Sections 668.22 (a) " Condition – Return of Title IV funds calculations were incorrectly performed during the year. Questioned costs – None Context – Out of a population of 37 student accounts requiring return of Title IV funds, a sample of 4 was selected for testing. Our sample was not and was not intended to be statistically valid. 2 of the calculations were performed incorrectly and were not returned timely." Effect – Refund calculations completed were not correct and funds were not remitted to the Department of Education properly. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around return of title IV funds and consider substantial changes to address this recurring finding.
Finding 2023-004
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Disbursements to or on behalf of students 34 CFR Sections 668.164(b)(1)" Condition – Disbursement notification/right to cancel letters were not sent to students." Questioned costs – None Context – Out of a population of 7,784 student accounts receiving aid, a sample of 40 was selected for testing. Our sample was not and was not intended to be statistically valid. Disbursement notification emails were not sent to any of the students in the sample. Effect – Students did not receive disbursement notification and right to cancel communication for federal aid received. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure notifications are sent to students. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around disbursements to or on behalf of students and consider substantial changes to address this finding.