FAC Explorer

Audit 6326

FY End
2023-07-31
Total Expended
$14.72M
Findings
14
Programs
20
Organization: Augustana University Association (SD)
Year: 2023 Accepted: 2023-12-12
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4004 2023-001 Significant Deficiency - L
4005 2023-001 Significant Deficiency - L
4006 2023-001 Significant Deficiency - L
4007 2023-001 Significant Deficiency - L
4008 2023-001 Significant Deficiency - L
4009 2023-001 Significant Deficiency - L
4010 2023-001 Significant Deficiency - L
580446 2023-001 Significant Deficiency - L
580447 2023-001 Significant Deficiency - L
580448 2023-001 Significant Deficiency - L
580449 2023-001 Significant Deficiency - L
580450 2023-001 Significant Deficiency - L
580451 2023-001 Significant Deficiency - L
580452 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $8.71M Yes 1
84.063 Federal Pell Grant Program $1.50M Yes 1
84.038 Federal Perkins Loan Program $1.48M Yes 1
93.364 Nursing Student Loans $845,260 Yes 1
84.033 Federal Work-Study Program $508,690 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $462,449 Yes 1
11.307 Economic Adjustment Assistance $346,267 - 0
47.049 Mathematical and Physical Sciences $56,255 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $36,776 Yes 1
47.074 Biological Sciences $32,726 - 0
47.079 Office of International Science and Engineering $29,886 - 0
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $26,374 - 0
93.859 Biomedical Research and Research Training $20,527 - 0
93.630 Developmental Disabilities Basic Support and Advocacy Grants $10,798 - 0
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $8,000 - 0
10.558 Child and Adult Care Food Program $7,661 - 0
47.083 Integrative Activities $6,752 - 0
93.630 Biomedical Research and Research Training $5,000 - 0
45.129 Promotion of the Humanities_federal/state Partnership $4,300 - 0
43.001 Science $516 - 0

Contacts

Name Title Type
W6YZCPTMFSD5 Carol Spillum Auditee
6052744090 Deirdre Hodgson, CPA Auditor
No contacts on file

Notes to SEFA

Title: LOANS OUTSTANDING Accounting Policies: The accompanying schedule of expenditures of federal awards includes federal grant activity of Augustana University and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some of the amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Augustana has elected not to use the 10 percent de As of July 31, 2023, Augustana University had the following loans outstanding: Program Title: Federal Perkins Loan Program, Assistance Listing Number: 84.038, Amount Outstanding: $1,049,055, Amount Advanced: - Program Title: Nursing Student Loans, Assistance Listing Number: 93.364, Amount Outstanding: $693.120, Amount Advanced: $111,498
Title: SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes federal grant activity of Augustana University and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some of the amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Augustana has elected not to use the 10 percent de No amounts were provided to subrecipients during the fiscal year ended July 31, 2023.
Title: NONCASH ASSISTANCE Accounting Policies: The accompanying schedule of expenditures of federal awards includes federal grant activity of Augustana University and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some of the amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Augustana has elected not to use the 10 percent de There was no noncash assistance received by Augustana related to federal awards during the year ended July 31, 2023.

Finding Details

Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063, 84.379 Award Period: August 1, 2022 to July 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 3 of 40 students did not have their withdrawal date correctly reported to NSLDS. Questioned Costs: None reported Context: Staff turnover led to the incorrect date being grabbed from the withdrawal/leave forms to be reported to NSLDS. Cause: The University’s processes and controls did not ensure that student status dates were properly and accurately reported to NSLDS. Effect: The NSLDS system is not updated with the correct student information which can cause the students to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063, 84.379 Award Period: August 1, 2022 to July 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 3 of 40 students did not have their withdrawal date correctly reported to NSLDS. Questioned Costs: None reported Context: Staff turnover led to the incorrect date being grabbed from the withdrawal/leave forms to be reported to NSLDS. Cause: The University’s processes and controls did not ensure that student status dates were properly and accurately reported to NSLDS. Effect: The NSLDS system is not updated with the correct student information which can cause the students to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063, 84.379 Award Period: August 1, 2022 to July 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 3 of 40 students did not have their withdrawal date correctly reported to NSLDS. Questioned Costs: None reported Context: Staff turnover led to the incorrect date being grabbed from the withdrawal/leave forms to be reported to NSLDS. Cause: The University’s processes and controls did not ensure that student status dates were properly and accurately reported to NSLDS. Effect: The NSLDS system is not updated with the correct student information which can cause the students to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063, 84.379 Award Period: August 1, 2022 to July 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 3 of 40 students did not have their withdrawal date correctly reported to NSLDS. Questioned Costs: None reported Context: Staff turnover led to the incorrect date being grabbed from the withdrawal/leave forms to be reported to NSLDS. Cause: The University’s processes and controls did not ensure that student status dates were properly and accurately reported to NSLDS. Effect: The NSLDS system is not updated with the correct student information which can cause the students to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063, 84.379 Award Period: August 1, 2022 to July 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 3 of 40 students did not have their withdrawal date correctly reported to NSLDS. Questioned Costs: None reported Context: Staff turnover led to the incorrect date being grabbed from the withdrawal/leave forms to be reported to NSLDS. Cause: The University’s processes and controls did not ensure that student status dates were properly and accurately reported to NSLDS. Effect: The NSLDS system is not updated with the correct student information which can cause the students to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063, 84.379 Award Period: August 1, 2022 to July 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 3 of 40 students did not have their withdrawal date correctly reported to NSLDS. Questioned Costs: None reported Context: Staff turnover led to the incorrect date being grabbed from the withdrawal/leave forms to be reported to NSLDS. Cause: The University’s processes and controls did not ensure that student status dates were properly and accurately reported to NSLDS. Effect: The NSLDS system is not updated with the correct student information which can cause the students to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063, 84.379 Award Period: August 1, 2022 to July 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 3 of 40 students did not have their withdrawal date correctly reported to NSLDS. Questioned Costs: None reported Context: Staff turnover led to the incorrect date being grabbed from the withdrawal/leave forms to be reported to NSLDS. Cause: The University’s processes and controls did not ensure that student status dates were properly and accurately reported to NSLDS. Effect: The NSLDS system is not updated with the correct student information which can cause the students to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063, 84.379 Award Period: August 1, 2022 to July 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 3 of 40 students did not have their withdrawal date correctly reported to NSLDS. Questioned Costs: None reported Context: Staff turnover led to the incorrect date being grabbed from the withdrawal/leave forms to be reported to NSLDS. Cause: The University’s processes and controls did not ensure that student status dates were properly and accurately reported to NSLDS. Effect: The NSLDS system is not updated with the correct student information which can cause the students to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063, 84.379 Award Period: August 1, 2022 to July 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 3 of 40 students did not have their withdrawal date correctly reported to NSLDS. Questioned Costs: None reported Context: Staff turnover led to the incorrect date being grabbed from the withdrawal/leave forms to be reported to NSLDS. Cause: The University’s processes and controls did not ensure that student status dates were properly and accurately reported to NSLDS. Effect: The NSLDS system is not updated with the correct student information which can cause the students to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063, 84.379 Award Period: August 1, 2022 to July 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 3 of 40 students did not have their withdrawal date correctly reported to NSLDS. Questioned Costs: None reported Context: Staff turnover led to the incorrect date being grabbed from the withdrawal/leave forms to be reported to NSLDS. Cause: The University’s processes and controls did not ensure that student status dates were properly and accurately reported to NSLDS. Effect: The NSLDS system is not updated with the correct student information which can cause the students to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063, 84.379 Award Period: August 1, 2022 to July 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 3 of 40 students did not have their withdrawal date correctly reported to NSLDS. Questioned Costs: None reported Context: Staff turnover led to the incorrect date being grabbed from the withdrawal/leave forms to be reported to NSLDS. Cause: The University’s processes and controls did not ensure that student status dates were properly and accurately reported to NSLDS. Effect: The NSLDS system is not updated with the correct student information which can cause the students to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063, 84.379 Award Period: August 1, 2022 to July 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 3 of 40 students did not have their withdrawal date correctly reported to NSLDS. Questioned Costs: None reported Context: Staff turnover led to the incorrect date being grabbed from the withdrawal/leave forms to be reported to NSLDS. Cause: The University’s processes and controls did not ensure that student status dates were properly and accurately reported to NSLDS. Effect: The NSLDS system is not updated with the correct student information which can cause the students to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063, 84.379 Award Period: August 1, 2022 to July 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 3 of 40 students did not have their withdrawal date correctly reported to NSLDS. Questioned Costs: None reported Context: Staff turnover led to the incorrect date being grabbed from the withdrawal/leave forms to be reported to NSLDS. Cause: The University’s processes and controls did not ensure that student status dates were properly and accurately reported to NSLDS. Effect: The NSLDS system is not updated with the correct student information which can cause the students to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063, 84.379 Award Period: August 1, 2022 to July 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 3 of 40 students did not have their withdrawal date correctly reported to NSLDS. Questioned Costs: None reported Context: Staff turnover led to the incorrect date being grabbed from the withdrawal/leave forms to be reported to NSLDS. Cause: The University’s processes and controls did not ensure that student status dates were properly and accurately reported to NSLDS. Effect: The NSLDS system is not updated with the correct student information which can cause the students to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.