FAC Explorer

Audit 6639

FY End
2023-06-30
Total Expended
$39.27M
Findings
8
Programs
6
Organization: Unity Environmental University (ME)
Year: 2023 Accepted: 2023-12-14
Auditor: Berry Dunn McNeil & Parker LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4296 2023-001 Significant Deficiency - N
4297 2023-001 Significant Deficiency - N
4298 2023-001 Significant Deficiency - N
4299 2023-001 Significant Deficiency - N
580738 2023-001 Significant Deficiency - N
580739 2023-001 Significant Deficiency - N
580740 2023-001 Significant Deficiency - N
580741 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $27.67M Yes 1
84.063 Federal Pell Grant Program $11.32M Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $195,240 Yes 1
84.033 Federal Work-Study Program $39,005 Yes 1
94.006 Americorps $25,834 - 0
10.855 Distance Learning and Telemedicine Loans and Grants $20,777 - 0

Contacts

Name Title Type
CKWYMFNCG798 Melik Khoury Auditee
2075097144 Emily Parker Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The University has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Unity Environmental University (the University) 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 the University, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the University.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The University has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The University has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The University has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Programs Affected U.S. Department of Education—Student Financial Assistance Cluster, AL 84.063, 84.007, 84.033, and 84.268—Award Year July 1, 2022—June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete. Condition While testing the return of Title IV funds, a nonstatistical sample of 25 students was tested for proper return calculations. During the testing, we noted 1 of 25 calculations were incorrectly calculated. We noted this did not result in additional funds to be returned. Cause This occurred during a time of low staffing in the student financial aid office and high volume of activity. While the calculation was performed by one individual and reviewed by a second individual, the review did not identify the miscalculation. While, the calculation of total days was miscalculated, the percentage earned and unearned by Title IV student that withdrew did not significantly change. As a result, there was no financial impact. Questioned Costs None. Effect Without effective review, students withdrawing could have improper calculations of aid earned and unearned due to the miscalculated total number of days. Recommendation We recommend additional emphasis be placed on the reviewer function within the return of title funds process, to timely identify errors, even in times of staffing shortages. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-001
Programs Affected U.S. Department of Education—Student Financial Assistance Cluster, AL 84.063, 84.007, 84.033, and 84.268—Award Year July 1, 2022—June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete. Condition While testing the return of Title IV funds, a nonstatistical sample of 25 students was tested for proper return calculations. During the testing, we noted 1 of 25 calculations were incorrectly calculated. We noted this did not result in additional funds to be returned. Cause This occurred during a time of low staffing in the student financial aid office and high volume of activity. While the calculation was performed by one individual and reviewed by a second individual, the review did not identify the miscalculation. While, the calculation of total days was miscalculated, the percentage earned and unearned by Title IV student that withdrew did not significantly change. As a result, there was no financial impact. Questioned Costs None. Effect Without effective review, students withdrawing could have improper calculations of aid earned and unearned due to the miscalculated total number of days. Recommendation We recommend additional emphasis be placed on the reviewer function within the return of title funds process, to timely identify errors, even in times of staffing shortages. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-001
Programs Affected U.S. Department of Education—Student Financial Assistance Cluster, AL 84.063, 84.007, 84.033, and 84.268—Award Year July 1, 2022—June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete. Condition While testing the return of Title IV funds, a nonstatistical sample of 25 students was tested for proper return calculations. During the testing, we noted 1 of 25 calculations were incorrectly calculated. We noted this did not result in additional funds to be returned. Cause This occurred during a time of low staffing in the student financial aid office and high volume of activity. While the calculation was performed by one individual and reviewed by a second individual, the review did not identify the miscalculation. While, the calculation of total days was miscalculated, the percentage earned and unearned by Title IV student that withdrew did not significantly change. As a result, there was no financial impact. Questioned Costs None. Effect Without effective review, students withdrawing could have improper calculations of aid earned and unearned due to the miscalculated total number of days. Recommendation We recommend additional emphasis be placed on the reviewer function within the return of title funds process, to timely identify errors, even in times of staffing shortages. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-001
Programs Affected U.S. Department of Education—Student Financial Assistance Cluster, AL 84.063, 84.007, 84.033, and 84.268—Award Year July 1, 2022—June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete. Condition While testing the return of Title IV funds, a nonstatistical sample of 25 students was tested for proper return calculations. During the testing, we noted 1 of 25 calculations were incorrectly calculated. We noted this did not result in additional funds to be returned. Cause This occurred during a time of low staffing in the student financial aid office and high volume of activity. While the calculation was performed by one individual and reviewed by a second individual, the review did not identify the miscalculation. While, the calculation of total days was miscalculated, the percentage earned and unearned by Title IV student that withdrew did not significantly change. As a result, there was no financial impact. Questioned Costs None. Effect Without effective review, students withdrawing could have improper calculations of aid earned and unearned due to the miscalculated total number of days. Recommendation We recommend additional emphasis be placed on the reviewer function within the return of title funds process, to timely identify errors, even in times of staffing shortages. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-001
Programs Affected U.S. Department of Education—Student Financial Assistance Cluster, AL 84.063, 84.007, 84.033, and 84.268—Award Year July 1, 2022—June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete. Condition While testing the return of Title IV funds, a nonstatistical sample of 25 students was tested for proper return calculations. During the testing, we noted 1 of 25 calculations were incorrectly calculated. We noted this did not result in additional funds to be returned. Cause This occurred during a time of low staffing in the student financial aid office and high volume of activity. While the calculation was performed by one individual and reviewed by a second individual, the review did not identify the miscalculation. While, the calculation of total days was miscalculated, the percentage earned and unearned by Title IV student that withdrew did not significantly change. As a result, there was no financial impact. Questioned Costs None. Effect Without effective review, students withdrawing could have improper calculations of aid earned and unearned due to the miscalculated total number of days. Recommendation We recommend additional emphasis be placed on the reviewer function within the return of title funds process, to timely identify errors, even in times of staffing shortages. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-001
Programs Affected U.S. Department of Education—Student Financial Assistance Cluster, AL 84.063, 84.007, 84.033, and 84.268—Award Year July 1, 2022—June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete. Condition While testing the return of Title IV funds, a nonstatistical sample of 25 students was tested for proper return calculations. During the testing, we noted 1 of 25 calculations were incorrectly calculated. We noted this did not result in additional funds to be returned. Cause This occurred during a time of low staffing in the student financial aid office and high volume of activity. While the calculation was performed by one individual and reviewed by a second individual, the review did not identify the miscalculation. While, the calculation of total days was miscalculated, the percentage earned and unearned by Title IV student that withdrew did not significantly change. As a result, there was no financial impact. Questioned Costs None. Effect Without effective review, students withdrawing could have improper calculations of aid earned and unearned due to the miscalculated total number of days. Recommendation We recommend additional emphasis be placed on the reviewer function within the return of title funds process, to timely identify errors, even in times of staffing shortages. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-001
Programs Affected U.S. Department of Education—Student Financial Assistance Cluster, AL 84.063, 84.007, 84.033, and 84.268—Award Year July 1, 2022—June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete. Condition While testing the return of Title IV funds, a nonstatistical sample of 25 students was tested for proper return calculations. During the testing, we noted 1 of 25 calculations were incorrectly calculated. We noted this did not result in additional funds to be returned. Cause This occurred during a time of low staffing in the student financial aid office and high volume of activity. While the calculation was performed by one individual and reviewed by a second individual, the review did not identify the miscalculation. While, the calculation of total days was miscalculated, the percentage earned and unearned by Title IV student that withdrew did not significantly change. As a result, there was no financial impact. Questioned Costs None. Effect Without effective review, students withdrawing could have improper calculations of aid earned and unearned due to the miscalculated total number of days. Recommendation We recommend additional emphasis be placed on the reviewer function within the return of title funds process, to timely identify errors, even in times of staffing shortages. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.
Finding 2023-001
Programs Affected U.S. Department of Education—Student Financial Assistance Cluster, AL 84.063, 84.007, 84.033, and 84.268—Award Year July 1, 2022—June 30, 2023. Criteria According to 34 CFR section 668.22, a school is required to determine the earned and unearned portions of Title IV aid as of the date the student ceased attendance based on the amount of time the student is in attendance or, in the case of a clock-hour program, was scheduled to be in attendance. 34 CFR Section 668.2 (f)(2)(i) further states the total number of calendar days in a payment period or period of enrollment includes all days within the period that the student was scheduled to complete. Condition While testing the return of Title IV funds, a nonstatistical sample of 25 students was tested for proper return calculations. During the testing, we noted 1 of 25 calculations were incorrectly calculated. We noted this did not result in additional funds to be returned. Cause This occurred during a time of low staffing in the student financial aid office and high volume of activity. While the calculation was performed by one individual and reviewed by a second individual, the review did not identify the miscalculation. While, the calculation of total days was miscalculated, the percentage earned and unearned by Title IV student that withdrew did not significantly change. As a result, there was no financial impact. Questioned Costs None. Effect Without effective review, students withdrawing could have improper calculations of aid earned and unearned due to the miscalculated total number of days. Recommendation We recommend additional emphasis be placed on the reviewer function within the return of title funds process, to timely identify errors, even in times of staffing shortages. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.