Audit 80777

FY End
2022-06-30
Total Expended
$27.12M
Findings
10
Programs
11
Year: 2022 Accepted: 2023-03-27
Auditor: Moss Adams

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
37260 2022-001 Significant Deficiency - N
37261 2022-001 Significant Deficiency - N
37262 2022-001 Significant Deficiency - N
37263 2022-001 Significant Deficiency - N
37264 2022-001 Significant Deficiency - N
613702 2022-001 Significant Deficiency - N
613703 2022-001 Significant Deficiency - N
613704 2022-001 Significant Deficiency - N
613705 2022-001 Significant Deficiency - N
613706 2022-001 Significant Deficiency - N

Contacts

Name Title Type
RYZQU4KA4SK3 Jill Robinson Auditee
7146196670 Matt Parsons Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: Note 2 Summary of Significant 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. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. FEDERAL PERKINS LOANS, OUTSTANDING AT BEGINNING OF YEAR (84.038) - Balances outstanding at the end of the audit period were $1,058,299.
Title: Note 1 Basis of Presentation Accounting Policies: Note 2 Summary of Significant 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. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Vanguard University of Southern California and Affiliates (the University), under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements.
Title: Note 3 Federal Student Loan Programs Accounting Policies: Note 2 Summary of Significant 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. De Minimis Rate Used: N Rate Explanation: The University has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The federal student loan program listed subsequently is administered directly by the University and balances and transactions relating to this program are included in the Universitys consolidated financial statements. The beginning balance of the loan program is included as part of the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2022, consists of: See SEFA Note - 3 - Federal Student Loan Programs, for table reference.

Finding Details

Finding 2022-001: Special Tests: Return of Title IV Funds - Significant Deficiency in Internal Control Over Compliance - See Schedule of Findings and Questioned Costs for table. Criteria ? An institution must return the total amount of unearned Title IV assistance. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student, from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew (34 CFR 668.22). An institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the: (1) payment period or period of enrollment, (2) academic year in which the student withdrew, or (3) educational program from which the student withdrew (34 CFR section 668.22(j)). Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic funds transfers initiated to U.S. Department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR section 668.173(b)). Condition/context ? From a population of approximately 84 students who were recipients of Title IV funding and had either unofficially or officially withdrawn during the fiscal year ended June 30, 2022, we selected 11 students for testing by comparing student records to the calculation of the return of Title IV funds, if any, and to the federal government?s Common Origination and Disbursement system. From our testing, we noted one instance where the return to Title IV calculation was completed accurately but funds, totaling $1,118, were not returned within 45 days after the date of the University?s determination that the student withdrew. Effect ? The University did not return certain Title IV funds timely to the U.S. Department of Education. Cause ? The finding occurred due to lack of adherence to the University?s policies and procedures over return of Title IV funds and inconsistencies in performance of processing due to employee turnover in both the Registrar?s office and the Financial Aid office. Repeat finding ? This is not a repeat finding. Questioned costs ? None. Recommendation ? We recommend that the University revise and strengthen its policies and procedures over return of Title IV funds to ensure the process is fully completed are returned within 45 days of determining the student?s withdrawal date. Views of responsible officials and planned corrective actions ? The University concurs with this finding. Management has implemented continual training and education of current policies and procedures and is developing additional procedures to ensure the return to Title IV process is fully completed included verifying that funds due to the U.S. Department of Education are returned timely.
Finding 2022-001: Special Tests: Return of Title IV Funds - Significant Deficiency in Internal Control Over Compliance - See Schedule of Findings and Questioned Costs for table. Criteria ? An institution must return the total amount of unearned Title IV assistance. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student, from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew (34 CFR 668.22). An institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the: (1) payment period or period of enrollment, (2) academic year in which the student withdrew, or (3) educational program from which the student withdrew (34 CFR section 668.22(j)). Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic funds transfers initiated to U.S. Department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR section 668.173(b)). Condition/context ? From a population of approximately 84 students who were recipients of Title IV funding and had either unofficially or officially withdrawn during the fiscal year ended June 30, 2022, we selected 11 students for testing by comparing student records to the calculation of the return of Title IV funds, if any, and to the federal government?s Common Origination and Disbursement system. From our testing, we noted one instance where the return to Title IV calculation was completed accurately but funds, totaling $1,118, were not returned within 45 days after the date of the University?s determination that the student withdrew. Effect ? The University did not return certain Title IV funds timely to the U.S. Department of Education. Cause ? The finding occurred due to lack of adherence to the University?s policies and procedures over return of Title IV funds and inconsistencies in performance of processing due to employee turnover in both the Registrar?s office and the Financial Aid office. Repeat finding ? This is not a repeat finding. Questioned costs ? None. Recommendation ? We recommend that the University revise and strengthen its policies and procedures over return of Title IV funds to ensure the process is fully completed are returned within 45 days of determining the student?s withdrawal date. Views of responsible officials and planned corrective actions ? The University concurs with this finding. Management has implemented continual training and education of current policies and procedures and is developing additional procedures to ensure the return to Title IV process is fully completed included verifying that funds due to the U.S. Department of Education are returned timely.
Finding 2022-001: Special Tests: Return of Title IV Funds - Significant Deficiency in Internal Control Over Compliance - See Schedule of Findings and Questioned Costs for table. Criteria ? An institution must return the total amount of unearned Title IV assistance. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student, from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew (34 CFR 668.22). An institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the: (1) payment period or period of enrollment, (2) academic year in which the student withdrew, or (3) educational program from which the student withdrew (34 CFR section 668.22(j)). Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic funds transfers initiated to U.S. Department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR section 668.173(b)). Condition/context ? From a population of approximately 84 students who were recipients of Title IV funding and had either unofficially or officially withdrawn during the fiscal year ended June 30, 2022, we selected 11 students for testing by comparing student records to the calculation of the return of Title IV funds, if any, and to the federal government?s Common Origination and Disbursement system. From our testing, we noted one instance where the return to Title IV calculation was completed accurately but funds, totaling $1,118, were not returned within 45 days after the date of the University?s determination that the student withdrew. Effect ? The University did not return certain Title IV funds timely to the U.S. Department of Education. Cause ? The finding occurred due to lack of adherence to the University?s policies and procedures over return of Title IV funds and inconsistencies in performance of processing due to employee turnover in both the Registrar?s office and the Financial Aid office. Repeat finding ? This is not a repeat finding. Questioned costs ? None. Recommendation ? We recommend that the University revise and strengthen its policies and procedures over return of Title IV funds to ensure the process is fully completed are returned within 45 days of determining the student?s withdrawal date. Views of responsible officials and planned corrective actions ? The University concurs with this finding. Management has implemented continual training and education of current policies and procedures and is developing additional procedures to ensure the return to Title IV process is fully completed included verifying that funds due to the U.S. Department of Education are returned timely.
Finding 2022-001: Special Tests: Return of Title IV Funds - Significant Deficiency in Internal Control Over Compliance - See Schedule of Findings and Questioned Costs for table. Criteria ? An institution must return the total amount of unearned Title IV assistance. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student, from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew (34 CFR 668.22). An institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the: (1) payment period or period of enrollment, (2) academic year in which the student withdrew, or (3) educational program from which the student withdrew (34 CFR section 668.22(j)). Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic funds transfers initiated to U.S. Department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR section 668.173(b)). Condition/context ? From a population of approximately 84 students who were recipients of Title IV funding and had either unofficially or officially withdrawn during the fiscal year ended June 30, 2022, we selected 11 students for testing by comparing student records to the calculation of the return of Title IV funds, if any, and to the federal government?s Common Origination and Disbursement system. From our testing, we noted one instance where the return to Title IV calculation was completed accurately but funds, totaling $1,118, were not returned within 45 days after the date of the University?s determination that the student withdrew. Effect ? The University did not return certain Title IV funds timely to the U.S. Department of Education. Cause ? The finding occurred due to lack of adherence to the University?s policies and procedures over return of Title IV funds and inconsistencies in performance of processing due to employee turnover in both the Registrar?s office and the Financial Aid office. Repeat finding ? This is not a repeat finding. Questioned costs ? None. Recommendation ? We recommend that the University revise and strengthen its policies and procedures over return of Title IV funds to ensure the process is fully completed are returned within 45 days of determining the student?s withdrawal date. Views of responsible officials and planned corrective actions ? The University concurs with this finding. Management has implemented continual training and education of current policies and procedures and is developing additional procedures to ensure the return to Title IV process is fully completed included verifying that funds due to the U.S. Department of Education are returned timely.
Finding 2022-001: Special Tests: Return of Title IV Funds - Significant Deficiency in Internal Control Over Compliance - See Schedule of Findings and Questioned Costs for table. Criteria ? An institution must return the total amount of unearned Title IV assistance. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student, from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew (34 CFR 668.22). An institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the: (1) payment period or period of enrollment, (2) academic year in which the student withdrew, or (3) educational program from which the student withdrew (34 CFR section 668.22(j)). Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic funds transfers initiated to U.S. Department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR section 668.173(b)). Condition/context ? From a population of approximately 84 students who were recipients of Title IV funding and had either unofficially or officially withdrawn during the fiscal year ended June 30, 2022, we selected 11 students for testing by comparing student records to the calculation of the return of Title IV funds, if any, and to the federal government?s Common Origination and Disbursement system. From our testing, we noted one instance where the return to Title IV calculation was completed accurately but funds, totaling $1,118, were not returned within 45 days after the date of the University?s determination that the student withdrew. Effect ? The University did not return certain Title IV funds timely to the U.S. Department of Education. Cause ? The finding occurred due to lack of adherence to the University?s policies and procedures over return of Title IV funds and inconsistencies in performance of processing due to employee turnover in both the Registrar?s office and the Financial Aid office. Repeat finding ? This is not a repeat finding. Questioned costs ? None. Recommendation ? We recommend that the University revise and strengthen its policies and procedures over return of Title IV funds to ensure the process is fully completed are returned within 45 days of determining the student?s withdrawal date. Views of responsible officials and planned corrective actions ? The University concurs with this finding. Management has implemented continual training and education of current policies and procedures and is developing additional procedures to ensure the return to Title IV process is fully completed included verifying that funds due to the U.S. Department of Education are returned timely.
Finding 2022-001: Special Tests: Return of Title IV Funds - Significant Deficiency in Internal Control Over Compliance - See Schedule of Findings and Questioned Costs for table. Criteria ? An institution must return the total amount of unearned Title IV assistance. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student, from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew (34 CFR 668.22). An institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the: (1) payment period or period of enrollment, (2) academic year in which the student withdrew, or (3) educational program from which the student withdrew (34 CFR section 668.22(j)). Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic funds transfers initiated to U.S. Department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR section 668.173(b)). Condition/context ? From a population of approximately 84 students who were recipients of Title IV funding and had either unofficially or officially withdrawn during the fiscal year ended June 30, 2022, we selected 11 students for testing by comparing student records to the calculation of the return of Title IV funds, if any, and to the federal government?s Common Origination and Disbursement system. From our testing, we noted one instance where the return to Title IV calculation was completed accurately but funds, totaling $1,118, were not returned within 45 days after the date of the University?s determination that the student withdrew. Effect ? The University did not return certain Title IV funds timely to the U.S. Department of Education. Cause ? The finding occurred due to lack of adherence to the University?s policies and procedures over return of Title IV funds and inconsistencies in performance of processing due to employee turnover in both the Registrar?s office and the Financial Aid office. Repeat finding ? This is not a repeat finding. Questioned costs ? None. Recommendation ? We recommend that the University revise and strengthen its policies and procedures over return of Title IV funds to ensure the process is fully completed are returned within 45 days of determining the student?s withdrawal date. Views of responsible officials and planned corrective actions ? The University concurs with this finding. Management has implemented continual training and education of current policies and procedures and is developing additional procedures to ensure the return to Title IV process is fully completed included verifying that funds due to the U.S. Department of Education are returned timely.
Finding 2022-001: Special Tests: Return of Title IV Funds - Significant Deficiency in Internal Control Over Compliance - See Schedule of Findings and Questioned Costs for table. Criteria ? An institution must return the total amount of unearned Title IV assistance. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student, from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew (34 CFR 668.22). An institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the: (1) payment period or period of enrollment, (2) academic year in which the student withdrew, or (3) educational program from which the student withdrew (34 CFR section 668.22(j)). Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic funds transfers initiated to U.S. Department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR section 668.173(b)). Condition/context ? From a population of approximately 84 students who were recipients of Title IV funding and had either unofficially or officially withdrawn during the fiscal year ended June 30, 2022, we selected 11 students for testing by comparing student records to the calculation of the return of Title IV funds, if any, and to the federal government?s Common Origination and Disbursement system. From our testing, we noted one instance where the return to Title IV calculation was completed accurately but funds, totaling $1,118, were not returned within 45 days after the date of the University?s determination that the student withdrew. Effect ? The University did not return certain Title IV funds timely to the U.S. Department of Education. Cause ? The finding occurred due to lack of adherence to the University?s policies and procedures over return of Title IV funds and inconsistencies in performance of processing due to employee turnover in both the Registrar?s office and the Financial Aid office. Repeat finding ? This is not a repeat finding. Questioned costs ? None. Recommendation ? We recommend that the University revise and strengthen its policies and procedures over return of Title IV funds to ensure the process is fully completed are returned within 45 days of determining the student?s withdrawal date. Views of responsible officials and planned corrective actions ? The University concurs with this finding. Management has implemented continual training and education of current policies and procedures and is developing additional procedures to ensure the return to Title IV process is fully completed included verifying that funds due to the U.S. Department of Education are returned timely.
Finding 2022-001: Special Tests: Return of Title IV Funds - Significant Deficiency in Internal Control Over Compliance - See Schedule of Findings and Questioned Costs for table. Criteria ? An institution must return the total amount of unearned Title IV assistance. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student, from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew (34 CFR 668.22). An institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the: (1) payment period or period of enrollment, (2) academic year in which the student withdrew, or (3) educational program from which the student withdrew (34 CFR section 668.22(j)). Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic funds transfers initiated to U.S. Department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR section 668.173(b)). Condition/context ? From a population of approximately 84 students who were recipients of Title IV funding and had either unofficially or officially withdrawn during the fiscal year ended June 30, 2022, we selected 11 students for testing by comparing student records to the calculation of the return of Title IV funds, if any, and to the federal government?s Common Origination and Disbursement system. From our testing, we noted one instance where the return to Title IV calculation was completed accurately but funds, totaling $1,118, were not returned within 45 days after the date of the University?s determination that the student withdrew. Effect ? The University did not return certain Title IV funds timely to the U.S. Department of Education. Cause ? The finding occurred due to lack of adherence to the University?s policies and procedures over return of Title IV funds and inconsistencies in performance of processing due to employee turnover in both the Registrar?s office and the Financial Aid office. Repeat finding ? This is not a repeat finding. Questioned costs ? None. Recommendation ? We recommend that the University revise and strengthen its policies and procedures over return of Title IV funds to ensure the process is fully completed are returned within 45 days of determining the student?s withdrawal date. Views of responsible officials and planned corrective actions ? The University concurs with this finding. Management has implemented continual training and education of current policies and procedures and is developing additional procedures to ensure the return to Title IV process is fully completed included verifying that funds due to the U.S. Department of Education are returned timely.
Finding 2022-001: Special Tests: Return of Title IV Funds - Significant Deficiency in Internal Control Over Compliance - See Schedule of Findings and Questioned Costs for table. Criteria ? An institution must return the total amount of unearned Title IV assistance. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student, from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew (34 CFR 668.22). An institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the: (1) payment period or period of enrollment, (2) academic year in which the student withdrew, or (3) educational program from which the student withdrew (34 CFR section 668.22(j)). Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic funds transfers initiated to U.S. Department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR section 668.173(b)). Condition/context ? From a population of approximately 84 students who were recipients of Title IV funding and had either unofficially or officially withdrawn during the fiscal year ended June 30, 2022, we selected 11 students for testing by comparing student records to the calculation of the return of Title IV funds, if any, and to the federal government?s Common Origination and Disbursement system. From our testing, we noted one instance where the return to Title IV calculation was completed accurately but funds, totaling $1,118, were not returned within 45 days after the date of the University?s determination that the student withdrew. Effect ? The University did not return certain Title IV funds timely to the U.S. Department of Education. Cause ? The finding occurred due to lack of adherence to the University?s policies and procedures over return of Title IV funds and inconsistencies in performance of processing due to employee turnover in both the Registrar?s office and the Financial Aid office. Repeat finding ? This is not a repeat finding. Questioned costs ? None. Recommendation ? We recommend that the University revise and strengthen its policies and procedures over return of Title IV funds to ensure the process is fully completed are returned within 45 days of determining the student?s withdrawal date. Views of responsible officials and planned corrective actions ? The University concurs with this finding. Management has implemented continual training and education of current policies and procedures and is developing additional procedures to ensure the return to Title IV process is fully completed included verifying that funds due to the U.S. Department of Education are returned timely.
Finding 2022-001: Special Tests: Return of Title IV Funds - Significant Deficiency in Internal Control Over Compliance - See Schedule of Findings and Questioned Costs for table. Criteria ? An institution must return the total amount of unearned Title IV assistance. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student, from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew (34 CFR 668.22). An institution must determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the: (1) payment period or period of enrollment, (2) academic year in which the student withdrew, or (3) educational program from which the student withdrew (34 CFR section 668.22(j)). Returns of Title IV funds are required to be deposited or transferred into the student financial aid account or electronic funds transfers initiated to U.S. Department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew (34 CFR section 668.173(b)). Condition/context ? From a population of approximately 84 students who were recipients of Title IV funding and had either unofficially or officially withdrawn during the fiscal year ended June 30, 2022, we selected 11 students for testing by comparing student records to the calculation of the return of Title IV funds, if any, and to the federal government?s Common Origination and Disbursement system. From our testing, we noted one instance where the return to Title IV calculation was completed accurately but funds, totaling $1,118, were not returned within 45 days after the date of the University?s determination that the student withdrew. Effect ? The University did not return certain Title IV funds timely to the U.S. Department of Education. Cause ? The finding occurred due to lack of adherence to the University?s policies and procedures over return of Title IV funds and inconsistencies in performance of processing due to employee turnover in both the Registrar?s office and the Financial Aid office. Repeat finding ? This is not a repeat finding. Questioned costs ? None. Recommendation ? We recommend that the University revise and strengthen its policies and procedures over return of Title IV funds to ensure the process is fully completed are returned within 45 days of determining the student?s withdrawal date. Views of responsible officials and planned corrective actions ? The University concurs with this finding. Management has implemented continual training and education of current policies and procedures and is developing additional procedures to ensure the return to Title IV process is fully completed included verifying that funds due to the U.S. Department of Education are returned timely.