Audit 7973

FY End
2023-06-30
Total Expended
$13.13M
Findings
14
Programs
6
Year: 2023 Accepted: 2023-12-21
Auditor: Capincrouse LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
6095 2023-001 Significant Deficiency - N
6096 2023-001 Significant Deficiency - N
6097 2023-001 Significant Deficiency - N
6098 2023-001 Significant Deficiency - N
6099 2023-002 Significant Deficiency Yes N
6100 2023-002 Significant Deficiency Yes N
6101 2023-002 Significant Deficiency Yes N
582537 2023-001 Significant Deficiency - N
582538 2023-001 Significant Deficiency - N
582539 2023-001 Significant Deficiency - N
582540 2023-001 Significant Deficiency - N
582541 2023-002 Significant Deficiency Yes N
582542 2023-002 Significant Deficiency Yes N
582543 2023-002 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $10.44M Yes 2
84.063 Federal Pell Grant Program $1.71M Yes 2
84.215 Fund for the Improvement of Education $608,922 - 0
84.033 Federal Work-Study Program $97,226 Yes 1
84.425 Education Stabilization Fund $84,737 - 0
84.007 Federal Supplemental Educational Opportunity Grants $60,287 Yes 2

Contacts

Name Title Type
MAKYDTN5CLM8 Eric Froistad Auditee
8007772227 Dan Campbell, CPA Auditor
No contacts on file

Notes to SEFA

Title: RELATIONSHIP TO THE CONSOLIDATED FINANCIAL STATEMENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Columbia International University and Subsidiaries (University) under programs of the federal government for the year ended June 30, 2023. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Expenditures in the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. If the University is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate See the Notes to the SEFA for chart/table
Title: SUBRECIPIENTS, NON-CASH ASSISTANCE, FEDERAL INSURANCE, LOANS, AND LOAN GUARANTEES Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Columbia International University and Subsidiaries (University) under programs of the federal government for the year ended June 30, 2023. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Expenditures in the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. If the University is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The University did not provide any federal funds to subrecipients nor did they receive any federal non-cash assistance, insurance, loans, or loan guarantees.

Finding Details

Gramm-Leach-Bliley Act (GLBA) Compliance Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.033 - Student Financial Assistance Cluster Federal Award Identification #: 2022-2023 Financial Aid Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.4 Questioned Costs: $0 Context: The University has not updated the information security program for legislative changes in 2023; sufficiently documented its security risk assessment and safeguards, including encryption, data retention and disposal, and user access reviews; implemented multi-factor authentication on all systems containing personally identifiable information (PII); implemented sufficient vendor management policies and reviews; and provided a written, annual report to the board. Cause: The University has not allocated sufficient resources to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the updated requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Gramm-Leach-Bliley Act (GLBA) Compliance Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.033 - Student Financial Assistance Cluster Federal Award Identification #: 2022-2023 Financial Aid Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.4 Questioned Costs: $0 Context: The University has not updated the information security program for legislative changes in 2023; sufficiently documented its security risk assessment and safeguards, including encryption, data retention and disposal, and user access reviews; implemented multi-factor authentication on all systems containing personally identifiable information (PII); implemented sufficient vendor management policies and reviews; and provided a written, annual report to the board. Cause: The University has not allocated sufficient resources to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the updated requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Gramm-Leach-Bliley Act (GLBA) Compliance Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.033 - Student Financial Assistance Cluster Federal Award Identification #: 2022-2023 Financial Aid Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.4 Questioned Costs: $0 Context: The University has not updated the information security program for legislative changes in 2023; sufficiently documented its security risk assessment and safeguards, including encryption, data retention and disposal, and user access reviews; implemented multi-factor authentication on all systems containing personally identifiable information (PII); implemented sufficient vendor management policies and reviews; and provided a written, annual report to the board. Cause: The University has not allocated sufficient resources to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the updated requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Gramm-Leach-Bliley Act (GLBA) Compliance Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.033 - Student Financial Assistance Cluster Federal Award Identification #: 2022-2023 Financial Aid Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.4 Questioned Costs: $0 Context: The University has not updated the information security program for legislative changes in 2023; sufficiently documented its security risk assessment and safeguards, including encryption, data retention and disposal, and user access reviews; implemented multi-factor authentication on all systems containing personally identifiable information (PII); implemented sufficient vendor management policies and reviews; and provided a written, annual report to the board. Cause: The University has not allocated sufficient resources to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the updated requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Inaccurate and Untimely Returns of Title IV Funds (R2T4) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 and 84.007 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: When students withdrew either officially or unofficially, the University did not always return unearned Title IV aid timely and return calculations were not done correctly consistently. Criteria: 34 CFR 668.22 Questioned Costs: $2,670 Context: Out of 25 students tested, 4 students had $9,067 in late returns of Federal Direct Loans (FDL) ranging from 34 to 300 days late. This was due to a lack of communication between the registrar and financial aid offices that should be triggered by a student’s withdrawal. Two students, who were official withdrawals, had late dates of determination, which caused late returns. One of those students had an incorrect amount initially returned that was then corrected during the audit ($845 FDL). One student did not have a return made due to the initial days completed calculation being incorrect as it did not include one of the student’s modules the student was initially enrolled in resulting in $1,802 FDL to be return. One student had an incorrect calculation which resulted in $23 additional FDL to return. These were corrected during the audit. Cause: There was a lack of appropriate resources to perform an adequate review of modular withdrawals and a lack of communication between the registrar and financial aid offices. Effect: Title IV funds were not returned timely. Identification as repeat finding, if applicable: 2022-001 Recommendation: We recommend that the financial aid office work closely with the registrar office and their third party administrator to ensure that R2T4’s are completed timely when students cease attendance during the term. We also recommend additional staff be allocated to the withdrawal process due to the high population of students (approx. 10%) who withdraw officially or unofficially. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Inaccurate and Untimely Returns of Title IV Funds (R2T4) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 and 84.007 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: When students withdrew either officially or unofficially, the University did not always return unearned Title IV aid timely and return calculations were not done correctly consistently. Criteria: 34 CFR 668.22 Questioned Costs: $2,670 Context: Out of 25 students tested, 4 students had $9,067 in late returns of Federal Direct Loans (FDL) ranging from 34 to 300 days late. This was due to a lack of communication between the registrar and financial aid offices that should be triggered by a student’s withdrawal. Two students, who were official withdrawals, had late dates of determination, which caused late returns. One of those students had an incorrect amount initially returned that was then corrected during the audit ($845 FDL). One student did not have a return made due to the initial days completed calculation being incorrect as it did not include one of the student’s modules the student was initially enrolled in resulting in $1,802 FDL to be return. One student had an incorrect calculation which resulted in $23 additional FDL to return. These were corrected during the audit. Cause: There was a lack of appropriate resources to perform an adequate review of modular withdrawals and a lack of communication between the registrar and financial aid offices. Effect: Title IV funds were not returned timely. Identification as repeat finding, if applicable: 2022-001 Recommendation: We recommend that the financial aid office work closely with the registrar office and their third party administrator to ensure that R2T4’s are completed timely when students cease attendance during the term. We also recommend additional staff be allocated to the withdrawal process due to the high population of students (approx. 10%) who withdraw officially or unofficially. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Inaccurate and Untimely Returns of Title IV Funds (R2T4) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 and 84.007 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: When students withdrew either officially or unofficially, the University did not always return unearned Title IV aid timely and return calculations were not done correctly consistently. Criteria: 34 CFR 668.22 Questioned Costs: $2,670 Context: Out of 25 students tested, 4 students had $9,067 in late returns of Federal Direct Loans (FDL) ranging from 34 to 300 days late. This was due to a lack of communication between the registrar and financial aid offices that should be triggered by a student’s withdrawal. Two students, who were official withdrawals, had late dates of determination, which caused late returns. One of those students had an incorrect amount initially returned that was then corrected during the audit ($845 FDL). One student did not have a return made due to the initial days completed calculation being incorrect as it did not include one of the student’s modules the student was initially enrolled in resulting in $1,802 FDL to be return. One student had an incorrect calculation which resulted in $23 additional FDL to return. These were corrected during the audit. Cause: There was a lack of appropriate resources to perform an adequate review of modular withdrawals and a lack of communication between the registrar and financial aid offices. Effect: Title IV funds were not returned timely. Identification as repeat finding, if applicable: 2022-001 Recommendation: We recommend that the financial aid office work closely with the registrar office and their third party administrator to ensure that R2T4’s are completed timely when students cease attendance during the term. We also recommend additional staff be allocated to the withdrawal process due to the high population of students (approx. 10%) who withdraw officially or unofficially. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Gramm-Leach-Bliley Act (GLBA) Compliance Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.033 - Student Financial Assistance Cluster Federal Award Identification #: 2022-2023 Financial Aid Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.4 Questioned Costs: $0 Context: The University has not updated the information security program for legislative changes in 2023; sufficiently documented its security risk assessment and safeguards, including encryption, data retention and disposal, and user access reviews; implemented multi-factor authentication on all systems containing personally identifiable information (PII); implemented sufficient vendor management policies and reviews; and provided a written, annual report to the board. Cause: The University has not allocated sufficient resources to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the updated requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Gramm-Leach-Bliley Act (GLBA) Compliance Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.033 - Student Financial Assistance Cluster Federal Award Identification #: 2022-2023 Financial Aid Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.4 Questioned Costs: $0 Context: The University has not updated the information security program for legislative changes in 2023; sufficiently documented its security risk assessment and safeguards, including encryption, data retention and disposal, and user access reviews; implemented multi-factor authentication on all systems containing personally identifiable information (PII); implemented sufficient vendor management policies and reviews; and provided a written, annual report to the board. Cause: The University has not allocated sufficient resources to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the updated requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Gramm-Leach-Bliley Act (GLBA) Compliance Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.033 - Student Financial Assistance Cluster Federal Award Identification #: 2022-2023 Financial Aid Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.4 Questioned Costs: $0 Context: The University has not updated the information security program for legislative changes in 2023; sufficiently documented its security risk assessment and safeguards, including encryption, data retention and disposal, and user access reviews; implemented multi-factor authentication on all systems containing personally identifiable information (PII); implemented sufficient vendor management policies and reviews; and provided a written, annual report to the board. Cause: The University has not allocated sufficient resources to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the updated requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Gramm-Leach-Bliley Act (GLBA) Compliance Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063, 84.007, and 84.033 - Student Financial Assistance Cluster Federal Award Identification #: 2022-2023 Financial Aid Year Condition: The University did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.4 Questioned Costs: $0 Context: The University has not updated the information security program for legislative changes in 2023; sufficiently documented its security risk assessment and safeguards, including encryption, data retention and disposal, and user access reviews; implemented multi-factor authentication on all systems containing personally identifiable information (PII); implemented sufficient vendor management policies and reviews; and provided a written, annual report to the board. Cause: The University has not allocated sufficient resources to address and document compliance with the updated requirements of GLBA. Effect: The University has not adequately addressed the updated requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the University allocate sufficient resources to address all updated requirements of GLBA. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Inaccurate and Untimely Returns of Title IV Funds (R2T4) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 and 84.007 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: When students withdrew either officially or unofficially, the University did not always return unearned Title IV aid timely and return calculations were not done correctly consistently. Criteria: 34 CFR 668.22 Questioned Costs: $2,670 Context: Out of 25 students tested, 4 students had $9,067 in late returns of Federal Direct Loans (FDL) ranging from 34 to 300 days late. This was due to a lack of communication between the registrar and financial aid offices that should be triggered by a student’s withdrawal. Two students, who were official withdrawals, had late dates of determination, which caused late returns. One of those students had an incorrect amount initially returned that was then corrected during the audit ($845 FDL). One student did not have a return made due to the initial days completed calculation being incorrect as it did not include one of the student’s modules the student was initially enrolled in resulting in $1,802 FDL to be return. One student had an incorrect calculation which resulted in $23 additional FDL to return. These were corrected during the audit. Cause: There was a lack of appropriate resources to perform an adequate review of modular withdrawals and a lack of communication between the registrar and financial aid offices. Effect: Title IV funds were not returned timely. Identification as repeat finding, if applicable: 2022-001 Recommendation: We recommend that the financial aid office work closely with the registrar office and their third party administrator to ensure that R2T4’s are completed timely when students cease attendance during the term. We also recommend additional staff be allocated to the withdrawal process due to the high population of students (approx. 10%) who withdraw officially or unofficially. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Inaccurate and Untimely Returns of Title IV Funds (R2T4) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 and 84.007 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: When students withdrew either officially or unofficially, the University did not always return unearned Title IV aid timely and return calculations were not done correctly consistently. Criteria: 34 CFR 668.22 Questioned Costs: $2,670 Context: Out of 25 students tested, 4 students had $9,067 in late returns of Federal Direct Loans (FDL) ranging from 34 to 300 days late. This was due to a lack of communication between the registrar and financial aid offices that should be triggered by a student’s withdrawal. Two students, who were official withdrawals, had late dates of determination, which caused late returns. One of those students had an incorrect amount initially returned that was then corrected during the audit ($845 FDL). One student did not have a return made due to the initial days completed calculation being incorrect as it did not include one of the student’s modules the student was initially enrolled in resulting in $1,802 FDL to be return. One student had an incorrect calculation which resulted in $23 additional FDL to return. These were corrected during the audit. Cause: There was a lack of appropriate resources to perform an adequate review of modular withdrawals and a lack of communication between the registrar and financial aid offices. Effect: Title IV funds were not returned timely. Identification as repeat finding, if applicable: 2022-001 Recommendation: We recommend that the financial aid office work closely with the registrar office and their third party administrator to ensure that R2T4’s are completed timely when students cease attendance during the term. We also recommend additional staff be allocated to the withdrawal process due to the high population of students (approx. 10%) who withdraw officially or unofficially. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Inaccurate and Untimely Returns of Title IV Funds (R2T4) Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268, 84.063 and 84.007 Federal Award Identification #: 2022-2023 Financial Aid Year Condition: When students withdrew either officially or unofficially, the University did not always return unearned Title IV aid timely and return calculations were not done correctly consistently. Criteria: 34 CFR 668.22 Questioned Costs: $2,670 Context: Out of 25 students tested, 4 students had $9,067 in late returns of Federal Direct Loans (FDL) ranging from 34 to 300 days late. This was due to a lack of communication between the registrar and financial aid offices that should be triggered by a student’s withdrawal. Two students, who were official withdrawals, had late dates of determination, which caused late returns. One of those students had an incorrect amount initially returned that was then corrected during the audit ($845 FDL). One student did not have a return made due to the initial days completed calculation being incorrect as it did not include one of the student’s modules the student was initially enrolled in resulting in $1,802 FDL to be return. One student had an incorrect calculation which resulted in $23 additional FDL to return. These were corrected during the audit. Cause: There was a lack of appropriate resources to perform an adequate review of modular withdrawals and a lack of communication between the registrar and financial aid offices. Effect: Title IV funds were not returned timely. Identification as repeat finding, if applicable: 2022-001 Recommendation: We recommend that the financial aid office work closely with the registrar office and their third party administrator to ensure that R2T4’s are completed timely when students cease attendance during the term. We also recommend additional staff be allocated to the withdrawal process due to the high population of students (approx. 10%) who withdraw officially or unofficially. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.