Audit 6750

FY End
2023-05-31
Total Expended
$31.36M
Findings
14
Programs
10
Organization: Texas Wesleyan University (TX)
Year: 2023 Accepted: 2023-12-14
Auditor: Forvis LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
4331 2023-001 Significant Deficiency Yes N
4332 2023-001 Significant Deficiency Yes N
4333 2023-001 Significant Deficiency Yes N
4334 2023-002 Significant Deficiency - N
4335 2023-001 Significant Deficiency Yes N
4336 2023-002 Significant Deficiency - N
4337 2023-001 Significant Deficiency Yes N
580773 2023-001 Significant Deficiency Yes N
580774 2023-001 Significant Deficiency Yes N
580775 2023-001 Significant Deficiency Yes N
580776 2023-002 Significant Deficiency - N
580777 2023-001 Significant Deficiency Yes N
580778 2023-002 Significant Deficiency - N
580779 2023-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $25.03M Yes 2
84.063 Federal Pell Grant Program $4.18M Yes 2
84.047 Trio_upward Bound $1.19M - 0
84.007 Federal Supplemental Educational Opportunity Grants $278,600 Yes 1
84.365 English Language Acquisition State Grants $272,741 - 0
84.033 Federal Work-Study Program $239,521 Yes 1
47.076 Education and Human Resources $125,000 - 0
84.425 Education Stabilization Fund $44,684 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $5,030 Yes 1
45.310 Grants to States $742 - 0

Contacts

Name Title Type
EC4AWY7A7885 Donna Nance Auditee
8175316579 Sara Grenier Auditor
No contacts on file

Notes to SEFA

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. 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 student 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 financial statements since the loans are made and subsequently collected by the federal government. Other than the loans made to student under the Federal Direct Student Loans program, the University did not have any federal loan programs for the year ended May 31, 2023.
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. 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 (the "Schedule") includes the federal award activity of Texas Wesleyan 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

Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants, ALN 84.007; Federal Work-Study Program, ALN 84.033 Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 Teacher Education Assistance for College and Higher Education Grants, ALN 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 668.22(a)(1) through (a)(5) Condition – The University’s internal controls did not ensure the calculation of amounts to be returned to the U.S. Department of Education were correct and were performed timely. Questioned costs - $1,610 – ALN 84.063; $1,967 – ALN 84.268 Context – Out of the population of 73 students who withdrew, 13 were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. Total days in the semester for 1 of the withdrawals tested was calculated incorrectly and the amount was not returned to the U.S. Department of Education timely. The incorrect withdrawal date was used for 3 students and the incorrect amount was returned for 2 students. Effect – The amount of Title IV funds returned to the U.S. Department of Education was incorrect and the funds were not returned timely. Cause – The University’s internal controls did not ensure proper identification of withdrawal dates for unofficial withdrawals, did not ensure proper inputting of semester information into the calculation of returns of Title IV funds based on total days in the semester and total days attended, and did not ensure the amount calculated was returned to the U.S. Department of Education. Identification as a repeat finding, if applicable – 2022-001 and 2021-001 Recommendation – The University should update their controls to ensure that the total days in the semester are calculated correctly based on proper identification of withdrawal dates for unofficial withdrawals, total days attended by students are calculated correctly, unofficial withdrawals are communicated timely, and proper amounts are returned to the U.S. Department of Education. Views of responsible officials and planned corrective actions – All official and unofficial withdrawals are performed by the Office of Student Records. The new university registrar and deputy director are working collaboratively with the Financial Aid Office to follow defined processes and procedures for both official and unofficial withdrawals. The registrar has developed a new standard operating procedure for processing official and unofficial withdrawals. The registrar has already completed the staff training on the new procedure. The Financial Aid Office is responsible for calculating the return of Title IV funds (R2T4). The financial aid administrator selected the wrong template when performing one of the R2T4 calculations in COD. A new internal control procedure has been implemented to ensure that R2T4 calculations are reviewed for accuracy by a second financial aid administrator before being processed.
Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants, ALN 84.007; Federal Work-Study Program, ALN 84.033 Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 Teacher Education Assistance for College and Higher Education Grants, ALN 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 668.22(a)(1) through (a)(5) Condition – The University’s internal controls did not ensure the calculation of amounts to be returned to the U.S. Department of Education were correct and were performed timely. Questioned costs - $1,610 – ALN 84.063; $1,967 – ALN 84.268 Context – Out of the population of 73 students who withdrew, 13 were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. Total days in the semester for 1 of the withdrawals tested was calculated incorrectly and the amount was not returned to the U.S. Department of Education timely. The incorrect withdrawal date was used for 3 students and the incorrect amount was returned for 2 students. Effect – The amount of Title IV funds returned to the U.S. Department of Education was incorrect and the funds were not returned timely. Cause – The University’s internal controls did not ensure proper identification of withdrawal dates for unofficial withdrawals, did not ensure proper inputting of semester information into the calculation of returns of Title IV funds based on total days in the semester and total days attended, and did not ensure the amount calculated was returned to the U.S. Department of Education. Identification as a repeat finding, if applicable – 2022-001 and 2021-001 Recommendation – The University should update their controls to ensure that the total days in the semester are calculated correctly based on proper identification of withdrawal dates for unofficial withdrawals, total days attended by students are calculated correctly, unofficial withdrawals are communicated timely, and proper amounts are returned to the U.S. Department of Education. Views of responsible officials and planned corrective actions – All official and unofficial withdrawals are performed by the Office of Student Records. The new university registrar and deputy director are working collaboratively with the Financial Aid Office to follow defined processes and procedures for both official and unofficial withdrawals. The registrar has developed a new standard operating procedure for processing official and unofficial withdrawals. The registrar has already completed the staff training on the new procedure. The Financial Aid Office is responsible for calculating the return of Title IV funds (R2T4). The financial aid administrator selected the wrong template when performing one of the R2T4 calculations in COD. A new internal control procedure has been implemented to ensure that R2T4 calculations are reviewed for accuracy by a second financial aid administrator before being processed.
Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants, ALN 84.007; Federal Work-Study Program, ALN 84.033 Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 Teacher Education Assistance for College and Higher Education Grants, ALN 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 668.22(a)(1) through (a)(5) Condition – The University’s internal controls did not ensure the calculation of amounts to be returned to the U.S. Department of Education were correct and were performed timely. Questioned costs - $1,610 – ALN 84.063; $1,967 – ALN 84.268 Context – Out of the population of 73 students who withdrew, 13 were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. Total days in the semester for 1 of the withdrawals tested was calculated incorrectly and the amount was not returned to the U.S. Department of Education timely. The incorrect withdrawal date was used for 3 students and the incorrect amount was returned for 2 students. Effect – The amount of Title IV funds returned to the U.S. Department of Education was incorrect and the funds were not returned timely. Cause – The University’s internal controls did not ensure proper identification of withdrawal dates for unofficial withdrawals, did not ensure proper inputting of semester information into the calculation of returns of Title IV funds based on total days in the semester and total days attended, and did not ensure the amount calculated was returned to the U.S. Department of Education. Identification as a repeat finding, if applicable – 2022-001 and 2021-001 Recommendation – The University should update their controls to ensure that the total days in the semester are calculated correctly based on proper identification of withdrawal dates for unofficial withdrawals, total days attended by students are calculated correctly, unofficial withdrawals are communicated timely, and proper amounts are returned to the U.S. Department of Education. Views of responsible officials and planned corrective actions – All official and unofficial withdrawals are performed by the Office of Student Records. The new university registrar and deputy director are working collaboratively with the Financial Aid Office to follow defined processes and procedures for both official and unofficial withdrawals. The registrar has developed a new standard operating procedure for processing official and unofficial withdrawals. The registrar has already completed the staff training on the new procedure. The Financial Aid Office is responsible for calculating the return of Title IV funds (R2T4). The financial aid administrator selected the wrong template when performing one of the R2T4 calculations in COD. A new internal control procedure has been implemented to ensure that R2T4 calculations are reviewed for accuracy by a second financial aid administrator before being processed.
Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 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 657 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 Length for 1 student. The University reported the incorrect Program Begin Date for 4 students. The University reported the incorrect Program Enrollment Status for 1 student. The University reported the incorrect Campus Enrollment and Program Enrollment Effective Date for 1 student. The University did not timely report status changes for 17 students. Effect – The University reported incorrect dates and statuses 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 – N/A 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 and planned corrective actions – Enrollment reporting is performed by the Office of Student Records. The new university registrar has modified the enrollment reporting process to include audits of all student-related data prior to census day. Any changes in student academic program received after census day will be effective for the next academic semester. Additionally, the registrar created procedural changes to ensure reporting happens for every reporting period with the added redundancy of additional staff. All reporting periods are recorded on the Office of Student Records' office calendar and in their processing action plan document.
Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants, ALN 84.007; Federal Work-Study Program, ALN 84.033 Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 Teacher Education Assistance for College and Higher Education Grants, ALN 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 668.22(a)(1) through (a)(5) Condition – The University’s internal controls did not ensure the calculation of amounts to be returned to the U.S. Department of Education were correct and were performed timely. Questioned costs - $1,610 – ALN 84.063; $1,967 – ALN 84.268 Context – Out of the population of 73 students who withdrew, 13 were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. Total days in the semester for 1 of the withdrawals tested was calculated incorrectly and the amount was not returned to the U.S. Department of Education timely. The incorrect withdrawal date was used for 3 students and the incorrect amount was returned for 2 students. Effect – The amount of Title IV funds returned to the U.S. Department of Education was incorrect and the funds were not returned timely. Cause – The University’s internal controls did not ensure proper identification of withdrawal dates for unofficial withdrawals, did not ensure proper inputting of semester information into the calculation of returns of Title IV funds based on total days in the semester and total days attended, and did not ensure the amount calculated was returned to the U.S. Department of Education. Identification as a repeat finding, if applicable – 2022-001 and 2021-001 Recommendation – The University should update their controls to ensure that the total days in the semester are calculated correctly based on proper identification of withdrawal dates for unofficial withdrawals, total days attended by students are calculated correctly, unofficial withdrawals are communicated timely, and proper amounts are returned to the U.S. Department of Education. Views of responsible officials and planned corrective actions – All official and unofficial withdrawals are performed by the Office of Student Records. The new university registrar and deputy director are working collaboratively with the Financial Aid Office to follow defined processes and procedures for both official and unofficial withdrawals. The registrar has developed a new standard operating procedure for processing official and unofficial withdrawals. The registrar has already completed the staff training on the new procedure. The Financial Aid Office is responsible for calculating the return of Title IV funds (R2T4). The financial aid administrator selected the wrong template when performing one of the R2T4 calculations in COD. A new internal control procedure has been implemented to ensure that R2T4 calculations are reviewed for accuracy by a second financial aid administrator before being processed.
Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 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 657 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 Length for 1 student. The University reported the incorrect Program Begin Date for 4 students. The University reported the incorrect Program Enrollment Status for 1 student. The University reported the incorrect Campus Enrollment and Program Enrollment Effective Date for 1 student. The University did not timely report status changes for 17 students. Effect – The University reported incorrect dates and statuses 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 – N/A 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 and planned corrective actions – Enrollment reporting is performed by the Office of Student Records. The new university registrar has modified the enrollment reporting process to include audits of all student-related data prior to census day. Any changes in student academic program received after census day will be effective for the next academic semester. Additionally, the registrar created procedural changes to ensure reporting happens for every reporting period with the added redundancy of additional staff. All reporting periods are recorded on the Office of Student Records' office calendar and in their processing action plan document.
Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants, ALN 84.007; Federal Work-Study Program, ALN 84.033 Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 Teacher Education Assistance for College and Higher Education Grants, ALN 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 668.22(a)(1) through (a)(5) Condition – The University’s internal controls did not ensure the calculation of amounts to be returned to the U.S. Department of Education were correct and were performed timely. Questioned costs - $1,610 – ALN 84.063; $1,967 – ALN 84.268 Context – Out of the population of 73 students who withdrew, 13 were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. Total days in the semester for 1 of the withdrawals tested was calculated incorrectly and the amount was not returned to the U.S. Department of Education timely. The incorrect withdrawal date was used for 3 students and the incorrect amount was returned for 2 students. Effect – The amount of Title IV funds returned to the U.S. Department of Education was incorrect and the funds were not returned timely. Cause – The University’s internal controls did not ensure proper identification of withdrawal dates for unofficial withdrawals, did not ensure proper inputting of semester information into the calculation of returns of Title IV funds based on total days in the semester and total days attended, and did not ensure the amount calculated was returned to the U.S. Department of Education. Identification as a repeat finding, if applicable – 2022-001 and 2021-001 Recommendation – The University should update their controls to ensure that the total days in the semester are calculated correctly based on proper identification of withdrawal dates for unofficial withdrawals, total days attended by students are calculated correctly, unofficial withdrawals are communicated timely, and proper amounts are returned to the U.S. Department of Education. Views of responsible officials and planned corrective actions – All official and unofficial withdrawals are performed by the Office of Student Records. The new university registrar and deputy director are working collaboratively with the Financial Aid Office to follow defined processes and procedures for both official and unofficial withdrawals. The registrar has developed a new standard operating procedure for processing official and unofficial withdrawals. The registrar has already completed the staff training on the new procedure. The Financial Aid Office is responsible for calculating the return of Title IV funds (R2T4). The financial aid administrator selected the wrong template when performing one of the R2T4 calculations in COD. A new internal control procedure has been implemented to ensure that R2T4 calculations are reviewed for accuracy by a second financial aid administrator before being processed.
Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants, ALN 84.007; Federal Work-Study Program, ALN 84.033 Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 Teacher Education Assistance for College and Higher Education Grants, ALN 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 668.22(a)(1) through (a)(5) Condition – The University’s internal controls did not ensure the calculation of amounts to be returned to the U.S. Department of Education were correct and were performed timely. Questioned costs - $1,610 – ALN 84.063; $1,967 – ALN 84.268 Context – Out of the population of 73 students who withdrew, 13 were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. Total days in the semester for 1 of the withdrawals tested was calculated incorrectly and the amount was not returned to the U.S. Department of Education timely. The incorrect withdrawal date was used for 3 students and the incorrect amount was returned for 2 students. Effect – The amount of Title IV funds returned to the U.S. Department of Education was incorrect and the funds were not returned timely. Cause – The University’s internal controls did not ensure proper identification of withdrawal dates for unofficial withdrawals, did not ensure proper inputting of semester information into the calculation of returns of Title IV funds based on total days in the semester and total days attended, and did not ensure the amount calculated was returned to the U.S. Department of Education. Identification as a repeat finding, if applicable – 2022-001 and 2021-001 Recommendation – The University should update their controls to ensure that the total days in the semester are calculated correctly based on proper identification of withdrawal dates for unofficial withdrawals, total days attended by students are calculated correctly, unofficial withdrawals are communicated timely, and proper amounts are returned to the U.S. Department of Education. Views of responsible officials and planned corrective actions – All official and unofficial withdrawals are performed by the Office of Student Records. The new university registrar and deputy director are working collaboratively with the Financial Aid Office to follow defined processes and procedures for both official and unofficial withdrawals. The registrar has developed a new standard operating procedure for processing official and unofficial withdrawals. The registrar has already completed the staff training on the new procedure. The Financial Aid Office is responsible for calculating the return of Title IV funds (R2T4). The financial aid administrator selected the wrong template when performing one of the R2T4 calculations in COD. A new internal control procedure has been implemented to ensure that R2T4 calculations are reviewed for accuracy by a second financial aid administrator before being processed.
Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants, ALN 84.007; Federal Work-Study Program, ALN 84.033 Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 Teacher Education Assistance for College and Higher Education Grants, ALN 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 668.22(a)(1) through (a)(5) Condition – The University’s internal controls did not ensure the calculation of amounts to be returned to the U.S. Department of Education were correct and were performed timely. Questioned costs - $1,610 – ALN 84.063; $1,967 – ALN 84.268 Context – Out of the population of 73 students who withdrew, 13 were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. Total days in the semester for 1 of the withdrawals tested was calculated incorrectly and the amount was not returned to the U.S. Department of Education timely. The incorrect withdrawal date was used for 3 students and the incorrect amount was returned for 2 students. Effect – The amount of Title IV funds returned to the U.S. Department of Education was incorrect and the funds were not returned timely. Cause – The University’s internal controls did not ensure proper identification of withdrawal dates for unofficial withdrawals, did not ensure proper inputting of semester information into the calculation of returns of Title IV funds based on total days in the semester and total days attended, and did not ensure the amount calculated was returned to the U.S. Department of Education. Identification as a repeat finding, if applicable – 2022-001 and 2021-001 Recommendation – The University should update their controls to ensure that the total days in the semester are calculated correctly based on proper identification of withdrawal dates for unofficial withdrawals, total days attended by students are calculated correctly, unofficial withdrawals are communicated timely, and proper amounts are returned to the U.S. Department of Education. Views of responsible officials and planned corrective actions – All official and unofficial withdrawals are performed by the Office of Student Records. The new university registrar and deputy director are working collaboratively with the Financial Aid Office to follow defined processes and procedures for both official and unofficial withdrawals. The registrar has developed a new standard operating procedure for processing official and unofficial withdrawals. The registrar has already completed the staff training on the new procedure. The Financial Aid Office is responsible for calculating the return of Title IV funds (R2T4). The financial aid administrator selected the wrong template when performing one of the R2T4 calculations in COD. A new internal control procedure has been implemented to ensure that R2T4 calculations are reviewed for accuracy by a second financial aid administrator before being processed.
Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants, ALN 84.007; Federal Work-Study Program, ALN 84.033 Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 Teacher Education Assistance for College and Higher Education Grants, ALN 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 668.22(a)(1) through (a)(5) Condition – The University’s internal controls did not ensure the calculation of amounts to be returned to the U.S. Department of Education were correct and were performed timely. Questioned costs - $1,610 – ALN 84.063; $1,967 – ALN 84.268 Context – Out of the population of 73 students who withdrew, 13 were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. Total days in the semester for 1 of the withdrawals tested was calculated incorrectly and the amount was not returned to the U.S. Department of Education timely. The incorrect withdrawal date was used for 3 students and the incorrect amount was returned for 2 students. Effect – The amount of Title IV funds returned to the U.S. Department of Education was incorrect and the funds were not returned timely. Cause – The University’s internal controls did not ensure proper identification of withdrawal dates for unofficial withdrawals, did not ensure proper inputting of semester information into the calculation of returns of Title IV funds based on total days in the semester and total days attended, and did not ensure the amount calculated was returned to the U.S. Department of Education. Identification as a repeat finding, if applicable – 2022-001 and 2021-001 Recommendation – The University should update their controls to ensure that the total days in the semester are calculated correctly based on proper identification of withdrawal dates for unofficial withdrawals, total days attended by students are calculated correctly, unofficial withdrawals are communicated timely, and proper amounts are returned to the U.S. Department of Education. Views of responsible officials and planned corrective actions – All official and unofficial withdrawals are performed by the Office of Student Records. The new university registrar and deputy director are working collaboratively with the Financial Aid Office to follow defined processes and procedures for both official and unofficial withdrawals. The registrar has developed a new standard operating procedure for processing official and unofficial withdrawals. The registrar has already completed the staff training on the new procedure. The Financial Aid Office is responsible for calculating the return of Title IV funds (R2T4). The financial aid administrator selected the wrong template when performing one of the R2T4 calculations in COD. A new internal control procedure has been implemented to ensure that R2T4 calculations are reviewed for accuracy by a second financial aid administrator before being processed.
Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 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 657 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 Length for 1 student. The University reported the incorrect Program Begin Date for 4 students. The University reported the incorrect Program Enrollment Status for 1 student. The University reported the incorrect Campus Enrollment and Program Enrollment Effective Date for 1 student. The University did not timely report status changes for 17 students. Effect – The University reported incorrect dates and statuses 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 – N/A 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 and planned corrective actions – Enrollment reporting is performed by the Office of Student Records. The new university registrar has modified the enrollment reporting process to include audits of all student-related data prior to census day. Any changes in student academic program received after census day will be effective for the next academic semester. Additionally, the registrar created procedural changes to ensure reporting happens for every reporting period with the added redundancy of additional staff. All reporting periods are recorded on the Office of Student Records' office calendar and in their processing action plan document.
Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants, ALN 84.007; Federal Work-Study Program, ALN 84.033 Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 Teacher Education Assistance for College and Higher Education Grants, ALN 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 668.22(a)(1) through (a)(5) Condition – The University’s internal controls did not ensure the calculation of amounts to be returned to the U.S. Department of Education were correct and were performed timely. Questioned costs - $1,610 – ALN 84.063; $1,967 – ALN 84.268 Context – Out of the population of 73 students who withdrew, 13 were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. Total days in the semester for 1 of the withdrawals tested was calculated incorrectly and the amount was not returned to the U.S. Department of Education timely. The incorrect withdrawal date was used for 3 students and the incorrect amount was returned for 2 students. Effect – The amount of Title IV funds returned to the U.S. Department of Education was incorrect and the funds were not returned timely. Cause – The University’s internal controls did not ensure proper identification of withdrawal dates for unofficial withdrawals, did not ensure proper inputting of semester information into the calculation of returns of Title IV funds based on total days in the semester and total days attended, and did not ensure the amount calculated was returned to the U.S. Department of Education. Identification as a repeat finding, if applicable – 2022-001 and 2021-001 Recommendation – The University should update their controls to ensure that the total days in the semester are calculated correctly based on proper identification of withdrawal dates for unofficial withdrawals, total days attended by students are calculated correctly, unofficial withdrawals are communicated timely, and proper amounts are returned to the U.S. Department of Education. Views of responsible officials and planned corrective actions – All official and unofficial withdrawals are performed by the Office of Student Records. The new university registrar and deputy director are working collaboratively with the Financial Aid Office to follow defined processes and procedures for both official and unofficial withdrawals. The registrar has developed a new standard operating procedure for processing official and unofficial withdrawals. The registrar has already completed the staff training on the new procedure. The Financial Aid Office is responsible for calculating the return of Title IV funds (R2T4). The financial aid administrator selected the wrong template when performing one of the R2T4 calculations in COD. A new internal control procedure has been implemented to ensure that R2T4 calculations are reviewed for accuracy by a second financial aid administrator before being processed.
Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 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 657 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 Length for 1 student. The University reported the incorrect Program Begin Date for 4 students. The University reported the incorrect Program Enrollment Status for 1 student. The University reported the incorrect Campus Enrollment and Program Enrollment Effective Date for 1 student. The University did not timely report status changes for 17 students. Effect – The University reported incorrect dates and statuses 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 – N/A 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 and planned corrective actions – Enrollment reporting is performed by the Office of Student Records. The new university registrar has modified the enrollment reporting process to include audits of all student-related data prior to census day. Any changes in student academic program received after census day will be effective for the next academic semester. Additionally, the registrar created procedural changes to ensure reporting happens for every reporting period with the added redundancy of additional staff. All reporting periods are recorded on the Office of Student Records' office calendar and in their processing action plan document.
Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants, ALN 84.007; Federal Work-Study Program, ALN 84.033 Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 Teacher Education Assistance for College and Higher Education Grants, ALN 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 668.22(a)(1) through (a)(5) Condition – The University’s internal controls did not ensure the calculation of amounts to be returned to the U.S. Department of Education were correct and were performed timely. Questioned costs - $1,610 – ALN 84.063; $1,967 – ALN 84.268 Context – Out of the population of 73 students who withdrew, 13 were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. Total days in the semester for 1 of the withdrawals tested was calculated incorrectly and the amount was not returned to the U.S. Department of Education timely. The incorrect withdrawal date was used for 3 students and the incorrect amount was returned for 2 students. Effect – The amount of Title IV funds returned to the U.S. Department of Education was incorrect and the funds were not returned timely. Cause – The University’s internal controls did not ensure proper identification of withdrawal dates for unofficial withdrawals, did not ensure proper inputting of semester information into the calculation of returns of Title IV funds based on total days in the semester and total days attended, and did not ensure the amount calculated was returned to the U.S. Department of Education. Identification as a repeat finding, if applicable – 2022-001 and 2021-001 Recommendation – The University should update their controls to ensure that the total days in the semester are calculated correctly based on proper identification of withdrawal dates for unofficial withdrawals, total days attended by students are calculated correctly, unofficial withdrawals are communicated timely, and proper amounts are returned to the U.S. Department of Education. Views of responsible officials and planned corrective actions – All official and unofficial withdrawals are performed by the Office of Student Records. The new university registrar and deputy director are working collaboratively with the Financial Aid Office to follow defined processes and procedures for both official and unofficial withdrawals. The registrar has developed a new standard operating procedure for processing official and unofficial withdrawals. The registrar has already completed the staff training on the new procedure. The Financial Aid Office is responsible for calculating the return of Title IV funds (R2T4). The financial aid administrator selected the wrong template when performing one of the R2T4 calculations in COD. A new internal control procedure has been implemented to ensure that R2T4 calculations are reviewed for accuracy by a second financial aid administrator before being processed.