FAC Explorer

Audit 6383

FY End
2023-05-31
Total Expended
$57.73M
Findings
14
Programs
17
Organization: Abilene Christian University (TX)
Year: 2023 Accepted: 2023-12-13
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4067 2023-002 Significant Deficiency - N
4068 2023-002 Significant Deficiency - N
4069 2023-001 - Yes N
4070 2023-002 Significant Deficiency - N
4071 2023-001 - Yes N
4072 2023-002 Significant Deficiency - N
4073 2023-002 Significant Deficiency - N
580509 2023-002 Significant Deficiency - N
580510 2023-002 Significant Deficiency - N
580511 2023-001 - Yes N
580512 2023-002 Significant Deficiency - N
580513 2023-001 - Yes N
580514 2023-002 Significant Deficiency - N
580515 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $45.10M Yes 2
84.063 Federal Pell Grant Program $7.04M Yes 2
84.425 Education Stabilization Fund $1.42M Yes 0
84.038 Federal Perkins Loan Program $844,845 Yes 0
84.033 Federal Work-Study Program $541,576 Yes 1
81.049 Office of Science Financial Assistance Program $417,317 - 0
84.047 Trio_upward Bound $416,619 Yes 0
81.121 Nuclear Energy Research, Development and Demonstration $409,491 - 0
84.007 Federal Supplemental Educational Opportunity Grants $408,240 Yes 1
84.044 Trio_talent Search $281,536 Yes 0
84.217 Trio_mcnair Post-Baccalaureate Achievement $219,774 Yes 0
84.042 Trio_student Support Services $200,172 Yes 0
45.161 Promotion of the Humanities_research $95,246 - 0
45.169 Promotion of the Humanities_office of Digital Humanities $54,199 - 0
43.001 Science $15,151 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $7,544 Yes 1
45.310 Grants to States $631 - 0

Contacts

Name Title Type
HY7SGWC5EWF9 Lori Herrick Auditee
3256742662 Sara Grenier Auditor
No contacts on file

Notes to SEFA

Title: Federal Direct Student Loans Program Accounting Policies: 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, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The University has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. For purposes of the Schedule, loans made to students under the Federal Direct Student Loans program are presented as federal expenditures. Neither the funds advanced to students, nor the outstanding loan balance are included in the consolidated financial statements since the loans are made and subsequently collected by the federal government.
Title: Federal Loan Programs Accounting Policies: 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, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The University has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The federal loan programs listed subsequently are administered directly by the University, and balances and transactions relating to these programs are included in the University's financial statements. Loans outstanding at the beginning of the year and loans made during the year, if any, are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at May 31, 2023, consists of: See the Notes to the SEFA for chart/table
Title: Basis of Presentation Accounting Policies: 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, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The University has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Abilene Christian University (the University) under programs of the federal government for the year ended May 31, 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 the University, it is not intended to and does not present the financial position, changes in net assets or cash flows of the University.

Finding Details

Finding 2023-002
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007 Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2022-2023 Criteria or specific requirement – Special Tests and Provisions – Return of Title IV Funds (34 CFR 668.173(b); 34 CFR 668.22(e); 34 CFR 668.22(g) and 34 CFR 668.22(i). Federal Regulations state that the return of Title IV Funds must be made in the proper amount and in a timely manner as well as apply the return of Title IV Funds to Federal programs as required. Condition – The University’s processes did not ensure the days in the semester were consistently calculated correctly to calculate the return of Title IV funds correctly. Questioned costs – $1,106 (Assistance Listing Number 84.063 - $16; Assistance Listing Number 84.268 - $1,090) Context – Out of the population of 266 students that withdrew during the year, 25 students were tested. During testing, nine instances were noted in which the total days in the semester were not calculated correctly which resulted in the calculation of an incorrect refund amount. The sample was not, and was not intended to be, statistically valid. Effect – Title IV Funds were under returned to the U.S. Department of Education during the year. Cause – Lack of oversight by management and of secondary review of calculations in a sufficient manner to resolve calculation errors. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure calculation of Return of Title IV is completed accurately and properly reflects the student’s semester data. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings of the Return of Title IV fund calculations related to the calendar setup. The calendar dates have been reviewed and corrected and all funds related to the recalculation have been returned to the Department of Education. Going forward, there will be an additional review of the calendar completed by the Director of Student Financial Services prior to the start of the academic year.
Finding 2023-002
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007 Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2022-2023 Criteria or specific requirement – Special Tests and Provisions – Return of Title IV Funds (34 CFR 668.173(b); 34 CFR 668.22(e); 34 CFR 668.22(g) and 34 CFR 668.22(i). Federal Regulations state that the return of Title IV Funds must be made in the proper amount and in a timely manner as well as apply the return of Title IV Funds to Federal programs as required. Condition – The University’s processes did not ensure the days in the semester were consistently calculated correctly to calculate the return of Title IV funds correctly. Questioned costs – $1,106 (Assistance Listing Number 84.063 - $16; Assistance Listing Number 84.268 - $1,090) Context – Out of the population of 266 students that withdrew during the year, 25 students were tested. During testing, nine instances were noted in which the total days in the semester were not calculated correctly which resulted in the calculation of an incorrect refund amount. The sample was not, and was not intended to be, statistically valid. Effect – Title IV Funds were under returned to the U.S. Department of Education during the year. Cause – Lack of oversight by management and of secondary review of calculations in a sufficient manner to resolve calculation errors. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure calculation of Return of Title IV is completed accurately and properly reflects the student’s semester data. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings of the Return of Title IV fund calculations related to the calendar setup. The calendar dates have been reviewed and corrected and all funds related to the recalculation have been returned to the Department of Education. Going forward, there will be an additional review of the calendar completed by the Director of Student Financial Services prior to the start of the academic year.
Finding 2023-001
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 U.S. Department of Education Program Year 2022-2023 Criteria or specific requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition – The University’s processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned costs – $0 Context – Out of the population of 1,079 students with student attendance changes required to be reported prior to July 19, 2022 or after February 28, 2023, a sample of 25 students were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. There were 14 attributes tested for each student with at least one status change. Campus-Level Records: 1. OPEID Number 2. Enrollment Effective Date 3. Enrollment Status 4. Certification Date Program-Level Records 5. OPEID 6. CIP Code 7. CIP Year 8. Credential Level 9. Published Program Length Measurement 10. Published Program Length 11. Program Begin Date 12. Program Enrollment Status 13. Program Enrollment Effective Date Other Records 14. Student changed his or her permanent address The University reported the incorrect Program Enrollment Effective Date for 10 students and did not timely report a status change for one student. Effect – The University reported incorrect dates for students’ status changes and did not report the status changes timely. Cause – The University’s processes did not ensure status changes were reported timely and accurately. Identification as repeat finding, if applicable – 2022-001 Recommendation – The University should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of responsible officials, reason for recurrence, and planned corrective actions – Management acknowledges and understands the findings associated with the reporting date of enrollment changes. Due to the nature and timing of the findings, the University has begun the process of additional review within the Banner ERP system and reconciliation of the times being reported for mid-term changes. By doing so, the university plans to resolve any future misalignment of enrollment change dates between the Banner ERP system, Clearing House, and NSLDS.
Finding 2023-002
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007 Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2022-2023 Criteria or specific requirement – Special Tests and Provisions – Return of Title IV Funds (34 CFR 668.173(b); 34 CFR 668.22(e); 34 CFR 668.22(g) and 34 CFR 668.22(i). Federal Regulations state that the return of Title IV Funds must be made in the proper amount and in a timely manner as well as apply the return of Title IV Funds to Federal programs as required. Condition – The University’s processes did not ensure the days in the semester were consistently calculated correctly to calculate the return of Title IV funds correctly. Questioned costs – $1,106 (Assistance Listing Number 84.063 - $16; Assistance Listing Number 84.268 - $1,090) Context – Out of the population of 266 students that withdrew during the year, 25 students were tested. During testing, nine instances were noted in which the total days in the semester were not calculated correctly which resulted in the calculation of an incorrect refund amount. The sample was not, and was not intended to be, statistically valid. Effect – Title IV Funds were under returned to the U.S. Department of Education during the year. Cause – Lack of oversight by management and of secondary review of calculations in a sufficient manner to resolve calculation errors. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure calculation of Return of Title IV is completed accurately and properly reflects the student’s semester data. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings of the Return of Title IV fund calculations related to the calendar setup. The calendar dates have been reviewed and corrected and all funds related to the recalculation have been returned to the Department of Education. Going forward, there will be an additional review of the calendar completed by the Director of Student Financial Services prior to the start of the academic year.
Finding 2023-001
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 U.S. Department of Education Program Year 2022-2023 Criteria or specific requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition – The University’s processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned costs – $0 Context – Out of the population of 1,079 students with student attendance changes required to be reported prior to July 19, 2022 or after February 28, 2023, a sample of 25 students were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. There were 14 attributes tested for each student with at least one status change. Campus-Level Records: 1. OPEID Number 2. Enrollment Effective Date 3. Enrollment Status 4. Certification Date Program-Level Records 5. OPEID 6. CIP Code 7. CIP Year 8. Credential Level 9. Published Program Length Measurement 10. Published Program Length 11. Program Begin Date 12. Program Enrollment Status 13. Program Enrollment Effective Date Other Records 14. Student changed his or her permanent address The University reported the incorrect Program Enrollment Effective Date for 10 students and did not timely report a status change for one student. Effect – The University reported incorrect dates for students’ status changes and did not report the status changes timely. Cause – The University’s processes did not ensure status changes were reported timely and accurately. Identification as repeat finding, if applicable – 2022-001 Recommendation – The University should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of responsible officials, reason for recurrence, and planned corrective actions – Management acknowledges and understands the findings associated with the reporting date of enrollment changes. Due to the nature and timing of the findings, the University has begun the process of additional review within the Banner ERP system and reconciliation of the times being reported for mid-term changes. By doing so, the university plans to resolve any future misalignment of enrollment change dates between the Banner ERP system, Clearing House, and NSLDS.
Finding 2023-002
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007 Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2022-2023 Criteria or specific requirement – Special Tests and Provisions – Return of Title IV Funds (34 CFR 668.173(b); 34 CFR 668.22(e); 34 CFR 668.22(g) and 34 CFR 668.22(i). Federal Regulations state that the return of Title IV Funds must be made in the proper amount and in a timely manner as well as apply the return of Title IV Funds to Federal programs as required. Condition – The University’s processes did not ensure the days in the semester were consistently calculated correctly to calculate the return of Title IV funds correctly. Questioned costs – $1,106 (Assistance Listing Number 84.063 - $16; Assistance Listing Number 84.268 - $1,090) Context – Out of the population of 266 students that withdrew during the year, 25 students were tested. During testing, nine instances were noted in which the total days in the semester were not calculated correctly which resulted in the calculation of an incorrect refund amount. The sample was not, and was not intended to be, statistically valid. Effect – Title IV Funds were under returned to the U.S. Department of Education during the year. Cause – Lack of oversight by management and of secondary review of calculations in a sufficient manner to resolve calculation errors. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure calculation of Return of Title IV is completed accurately and properly reflects the student’s semester data. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings of the Return of Title IV fund calculations related to the calendar setup. The calendar dates have been reviewed and corrected and all funds related to the recalculation have been returned to the Department of Education. Going forward, there will be an additional review of the calendar completed by the Director of Student Financial Services prior to the start of the academic year.
Finding 2023-002
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007 Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2022-2023 Criteria or specific requirement – Special Tests and Provisions – Return of Title IV Funds (34 CFR 668.173(b); 34 CFR 668.22(e); 34 CFR 668.22(g) and 34 CFR 668.22(i). Federal Regulations state that the return of Title IV Funds must be made in the proper amount and in a timely manner as well as apply the return of Title IV Funds to Federal programs as required. Condition – The University’s processes did not ensure the days in the semester were consistently calculated correctly to calculate the return of Title IV funds correctly. Questioned costs – $1,106 (Assistance Listing Number 84.063 - $16; Assistance Listing Number 84.268 - $1,090) Context – Out of the population of 266 students that withdrew during the year, 25 students were tested. During testing, nine instances were noted in which the total days in the semester were not calculated correctly which resulted in the calculation of an incorrect refund amount. The sample was not, and was not intended to be, statistically valid. Effect – Title IV Funds were under returned to the U.S. Department of Education during the year. Cause – Lack of oversight by management and of secondary review of calculations in a sufficient manner to resolve calculation errors. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure calculation of Return of Title IV is completed accurately and properly reflects the student’s semester data. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings of the Return of Title IV fund calculations related to the calendar setup. The calendar dates have been reviewed and corrected and all funds related to the recalculation have been returned to the Department of Education. Going forward, there will be an additional review of the calendar completed by the Director of Student Financial Services prior to the start of the academic year.
Finding 2023-002
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007 Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2022-2023 Criteria or specific requirement – Special Tests and Provisions – Return of Title IV Funds (34 CFR 668.173(b); 34 CFR 668.22(e); 34 CFR 668.22(g) and 34 CFR 668.22(i). Federal Regulations state that the return of Title IV Funds must be made in the proper amount and in a timely manner as well as apply the return of Title IV Funds to Federal programs as required. Condition – The University’s processes did not ensure the days in the semester were consistently calculated correctly to calculate the return of Title IV funds correctly. Questioned costs – $1,106 (Assistance Listing Number 84.063 - $16; Assistance Listing Number 84.268 - $1,090) Context – Out of the population of 266 students that withdrew during the year, 25 students were tested. During testing, nine instances were noted in which the total days in the semester were not calculated correctly which resulted in the calculation of an incorrect refund amount. The sample was not, and was not intended to be, statistically valid. Effect – Title IV Funds were under returned to the U.S. Department of Education during the year. Cause – Lack of oversight by management and of secondary review of calculations in a sufficient manner to resolve calculation errors. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure calculation of Return of Title IV is completed accurately and properly reflects the student’s semester data. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings of the Return of Title IV fund calculations related to the calendar setup. The calendar dates have been reviewed and corrected and all funds related to the recalculation have been returned to the Department of Education. Going forward, there will be an additional review of the calendar completed by the Director of Student Financial Services prior to the start of the academic year.
Finding 2023-002
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007 Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2022-2023 Criteria or specific requirement – Special Tests and Provisions – Return of Title IV Funds (34 CFR 668.173(b); 34 CFR 668.22(e); 34 CFR 668.22(g) and 34 CFR 668.22(i). Federal Regulations state that the return of Title IV Funds must be made in the proper amount and in a timely manner as well as apply the return of Title IV Funds to Federal programs as required. Condition – The University’s processes did not ensure the days in the semester were consistently calculated correctly to calculate the return of Title IV funds correctly. Questioned costs – $1,106 (Assistance Listing Number 84.063 - $16; Assistance Listing Number 84.268 - $1,090) Context – Out of the population of 266 students that withdrew during the year, 25 students were tested. During testing, nine instances were noted in which the total days in the semester were not calculated correctly which resulted in the calculation of an incorrect refund amount. The sample was not, and was not intended to be, statistically valid. Effect – Title IV Funds were under returned to the U.S. Department of Education during the year. Cause – Lack of oversight by management and of secondary review of calculations in a sufficient manner to resolve calculation errors. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure calculation of Return of Title IV is completed accurately and properly reflects the student’s semester data. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings of the Return of Title IV fund calculations related to the calendar setup. The calendar dates have been reviewed and corrected and all funds related to the recalculation have been returned to the Department of Education. Going forward, there will be an additional review of the calendar completed by the Director of Student Financial Services prior to the start of the academic year.
Finding 2023-001
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 U.S. Department of Education Program Year 2022-2023 Criteria or specific requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition – The University’s processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned costs – $0 Context – Out of the population of 1,079 students with student attendance changes required to be reported prior to July 19, 2022 or after February 28, 2023, a sample of 25 students were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. There were 14 attributes tested for each student with at least one status change. Campus-Level Records: 1. OPEID Number 2. Enrollment Effective Date 3. Enrollment Status 4. Certification Date Program-Level Records 5. OPEID 6. CIP Code 7. CIP Year 8. Credential Level 9. Published Program Length Measurement 10. Published Program Length 11. Program Begin Date 12. Program Enrollment Status 13. Program Enrollment Effective Date Other Records 14. Student changed his or her permanent address The University reported the incorrect Program Enrollment Effective Date for 10 students and did not timely report a status change for one student. Effect – The University reported incorrect dates for students’ status changes and did not report the status changes timely. Cause – The University’s processes did not ensure status changes were reported timely and accurately. Identification as repeat finding, if applicable – 2022-001 Recommendation – The University should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of responsible officials, reason for recurrence, and planned corrective actions – Management acknowledges and understands the findings associated with the reporting date of enrollment changes. Due to the nature and timing of the findings, the University has begun the process of additional review within the Banner ERP system and reconciliation of the times being reported for mid-term changes. By doing so, the university plans to resolve any future misalignment of enrollment change dates between the Banner ERP system, Clearing House, and NSLDS.
Finding 2023-002
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007 Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2022-2023 Criteria or specific requirement – Special Tests and Provisions – Return of Title IV Funds (34 CFR 668.173(b); 34 CFR 668.22(e); 34 CFR 668.22(g) and 34 CFR 668.22(i). Federal Regulations state that the return of Title IV Funds must be made in the proper amount and in a timely manner as well as apply the return of Title IV Funds to Federal programs as required. Condition – The University’s processes did not ensure the days in the semester were consistently calculated correctly to calculate the return of Title IV funds correctly. Questioned costs – $1,106 (Assistance Listing Number 84.063 - $16; Assistance Listing Number 84.268 - $1,090) Context – Out of the population of 266 students that withdrew during the year, 25 students were tested. During testing, nine instances were noted in which the total days in the semester were not calculated correctly which resulted in the calculation of an incorrect refund amount. The sample was not, and was not intended to be, statistically valid. Effect – Title IV Funds were under returned to the U.S. Department of Education during the year. Cause – Lack of oversight by management and of secondary review of calculations in a sufficient manner to resolve calculation errors. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure calculation of Return of Title IV is completed accurately and properly reflects the student’s semester data. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings of the Return of Title IV fund calculations related to the calendar setup. The calendar dates have been reviewed and corrected and all funds related to the recalculation have been returned to the Department of Education. Going forward, there will be an additional review of the calendar completed by the Director of Student Financial Services prior to the start of the academic year.
Finding 2023-001
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 U.S. Department of Education Program Year 2022-2023 Criteria or specific requirement – Special Tests and Provisions – Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition – The University’s processes did not ensure timely and accurate student status reporting to National Student Loan Data System (NSLDS). Questioned costs – $0 Context – Out of the population of 1,079 students with student attendance changes required to be reported prior to July 19, 2022 or after February 28, 2023, a sample of 25 students were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. There were 14 attributes tested for each student with at least one status change. Campus-Level Records: 1. OPEID Number 2. Enrollment Effective Date 3. Enrollment Status 4. Certification Date Program-Level Records 5. OPEID 6. CIP Code 7. CIP Year 8. Credential Level 9. Published Program Length Measurement 10. Published Program Length 11. Program Begin Date 12. Program Enrollment Status 13. Program Enrollment Effective Date Other Records 14. Student changed his or her permanent address The University reported the incorrect Program Enrollment Effective Date for 10 students and did not timely report a status change for one student. Effect – The University reported incorrect dates for students’ status changes and did not report the status changes timely. Cause – The University’s processes did not ensure status changes were reported timely and accurately. Identification as repeat finding, if applicable – 2022-001 Recommendation – The University should update their controls to ensure changes in students’ enrollment status are reported in a timely and accurate manner. Views of responsible officials, reason for recurrence, and planned corrective actions – Management acknowledges and understands the findings associated with the reporting date of enrollment changes. Due to the nature and timing of the findings, the University has begun the process of additional review within the Banner ERP system and reconciliation of the times being reported for mid-term changes. By doing so, the university plans to resolve any future misalignment of enrollment change dates between the Banner ERP system, Clearing House, and NSLDS.
Finding 2023-002
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007 Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2022-2023 Criteria or specific requirement – Special Tests and Provisions – Return of Title IV Funds (34 CFR 668.173(b); 34 CFR 668.22(e); 34 CFR 668.22(g) and 34 CFR 668.22(i). Federal Regulations state that the return of Title IV Funds must be made in the proper amount and in a timely manner as well as apply the return of Title IV Funds to Federal programs as required. Condition – The University’s processes did not ensure the days in the semester were consistently calculated correctly to calculate the return of Title IV funds correctly. Questioned costs – $1,106 (Assistance Listing Number 84.063 - $16; Assistance Listing Number 84.268 - $1,090) Context – Out of the population of 266 students that withdrew during the year, 25 students were tested. During testing, nine instances were noted in which the total days in the semester were not calculated correctly which resulted in the calculation of an incorrect refund amount. The sample was not, and was not intended to be, statistically valid. Effect – Title IV Funds were under returned to the U.S. Department of Education during the year. Cause – Lack of oversight by management and of secondary review of calculations in a sufficient manner to resolve calculation errors. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure calculation of Return of Title IV is completed accurately and properly reflects the student’s semester data. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings of the Return of Title IV fund calculations related to the calendar setup. The calendar dates have been reviewed and corrected and all funds related to the recalculation have been returned to the Department of Education. Going forward, there will be an additional review of the calendar completed by the Director of Student Financial Services prior to the start of the academic year.
Finding 2023-002
Federal Pell Grant Program, Assistance Listing Number 84.063 Federal Direct Student Loans, Assistance Listing Number 84.268 Federal Supplemental Educational Opportunity Grants, Assistance Listing Number 84.007 Federal Work Study Program, Assistance Listing Number 84.033 Teacher Education Assistance for College and Higher Education Grants, Assistance Listing Number 84.379 U.S. Department of Education Program Year 2022-2023 Criteria or specific requirement – Special Tests and Provisions – Return of Title IV Funds (34 CFR 668.173(b); 34 CFR 668.22(e); 34 CFR 668.22(g) and 34 CFR 668.22(i). Federal Regulations state that the return of Title IV Funds must be made in the proper amount and in a timely manner as well as apply the return of Title IV Funds to Federal programs as required. Condition – The University’s processes did not ensure the days in the semester were consistently calculated correctly to calculate the return of Title IV funds correctly. Questioned costs – $1,106 (Assistance Listing Number 84.063 - $16; Assistance Listing Number 84.268 - $1,090) Context – Out of the population of 266 students that withdrew during the year, 25 students were tested. During testing, nine instances were noted in which the total days in the semester were not calculated correctly which resulted in the calculation of an incorrect refund amount. The sample was not, and was not intended to be, statistically valid. Effect – Title IV Funds were under returned to the U.S. Department of Education during the year. Cause – Lack of oversight by management and of secondary review of calculations in a sufficient manner to resolve calculation errors. Identification as repeat finding, if applicable – N/A Recommendation – Controls and procedures should be reviewed to ensure calculation of Return of Title IV is completed accurately and properly reflects the student’s semester data. Views of responsible officials and planned corrective actions – Management acknowledges and understands the findings of the Return of Title IV fund calculations related to the calendar setup. The calendar dates have been reviewed and corrected and all funds related to the recalculation have been returned to the Department of Education. Going forward, there will be an additional review of the calendar completed by the Director of Student Financial Services prior to the start of the academic year.