Finding 1158252 (2024-004)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 370126
Organization: Providence St. Joseph Health (WA)
Auditor: Kpmg LLP

AI Summary

  • Core Issue: The Nursing School failed to report student status changes accurately and on time, with discrepancies found in 20% of sampled cases.
  • Impacted Requirements: Compliance with 34 CFR 668.408 mandates timely reporting of student completions or withdrawals within 60 days.
  • Recommended Follow-Up: Enhance policies and procedures for enrollment reporting, including defined roles and an additional review layer, to ensure compliance by December 31, 2025.

Finding Text

Federal Program: Student Financial Assistance Cluster, ALN No. 84.063 and 84.268 Federal Agency: U.S Department of Education Federal Award Year: July 1, 2023 – June 30, 2024 and July 1, 2024 - June 30, 2025 Criteria or Requirement: Per Title 34, U.S. Code of Federal Regulations Part 668 (34 CFR 668), Student Assistance General Provisions, (Subtitle B, Chapter VI, Part 668.408 (a)(3)(i)), an institution offering any group of substantially similar programs, defined as all programs in the same four-digit CIP code at an institution, with 30 or more completers in total over the four most recent award years must report to the Department—if the student completed or withdrew from the program during the award year– the date the student completed or withdrew from the program. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding: The Nursing School did not have controls appropriately designed to ensure timely or accurate reporting of student status changes to COD Specifically, during our testing, we selected a sample of 40 student changes for enrollment reporting. For eight of the selected students, the reported date of the change did not match the Nursing School's records or the change was reported outside the 60-day requirement. Cause and possible asserted effect: The Nursing School does not have an adequate process or controls in place to ensure accurate and timely enrollment reporting. Identification of questioned costs and how they were computed: None Whether the sampling was a statistically valid sample: The sample was not intended to be, and was not, a statistically valid sample. Identification of whether the audit finding is a repeat of a finding in the immediately prior audit and if so, the applicable prior year finding number: No. This finding was not a finding in the immediate prior year audit. Recommendations: We recommend the Nursing School review and enhance its current policies and procedures to ensure all student changes are reviewed at an appropriate level of precision, reported to COD within the required 60-day time frame, and the changes, including the effective dates, match the Nursing School’s records. Views of responsible officals: Management acknowledges the audit finding regarding deficiencies in the reporting of student status changes to COD. These discrepancies were primarily due to limitations in our staffing and review procedures. We are revising our enrollment reporting policies to clearly define roles, responsibilities, and timelines for processing student status changes. This includes an additional layer of review to verify the accuracy of effective dates prior to COD submission. These additional policies and procedures will be implemented by December 31, 2025.

Corrective Action Plan

Management acknowledges the audit finding regarding deficiencies in the reporting of student status changes to COD. These discrepancies were primarily due to limitations in our staffing and review procedures. We are revising our enrollment reporting policies to clearly define roles, responsibilities, and timelines for processing student status changes. This includes an additional layer of review to verify the accuracy of effective dates prior to COD submission. These additional policies and procedures will be implemented by December 31, 2025.

Categories

Reporting Special Tests & Provisions

Other Findings in this Audit

  • 1158245 2024-001
    Material Weakness Repeat
  • 1158246 2024-001
    Material Weakness Repeat
  • 1158247 2024-002
    Material Weakness Repeat
  • 1158248 2024-002
    Material Weakness Repeat
  • 1158249 2024-003
    Material Weakness Repeat
  • 1158250 2024-003
    Material Weakness Repeat
  • 1158251 2024-004
    Material Weakness Repeat
  • 1158253 2024-005
    Material Weakness Repeat
  • 1158254 2024-005
    Material Weakness Repeat
  • 1158255 2024-005
    Material Weakness Repeat
  • 1158256 2024-005
    Material Weakness Repeat
  • 1158257 2024-005
    Material Weakness Repeat
  • 1158258 2024-005
    Material Weakness Repeat
  • 1158259 2024-005
    Material Weakness Repeat
  • 1158260 2024-005
    Material Weakness Repeat
  • 1158261 2024-005
    Material Weakness Repeat
  • 1158262 2024-005
    Material Weakness Repeat
  • 1158263 2024-005
    Material Weakness Repeat
  • 1158264 2024-005
    Material Weakness Repeat
  • 1158265 2024-005
    Material Weakness Repeat
  • 1158266 2024-005
    Material Weakness Repeat
  • 1158267 2024-005
    Material Weakness Repeat
  • 1158268 2024-005
    Material Weakness Repeat
  • 1158269 2024-005
    Material Weakness Repeat
  • 1158270 2024-005
    Material Weakness Repeat
  • 1158271 2024-005
    Material Weakness Repeat
  • 1158272 2024-005
    Material Weakness Repeat
  • 1158273 2024-005
    Material Weakness Repeat
  • 1158274 2024-005
    Material Weakness Repeat
  • 1158275 2024-005
    Material Weakness Repeat
  • 1158276 2024-005
    Material Weakness Repeat
  • 1158277 2024-005
    Material Weakness Repeat
  • 1158278 2024-005
    Material Weakness Repeat
  • 1158279 2024-005
    Material Weakness Repeat
  • 1158280 2024-005
    Material Weakness Repeat
  • 1158281 2024-005
    Material Weakness Repeat
  • 1158282 2024-005
    Material Weakness Repeat
  • 1158283 2024-005
    Material Weakness Repeat
  • 1158284 2024-005
    Material Weakness Repeat
  • 1158285 2024-005
    Material Weakness Repeat
  • 1158286 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $5.11M
84.268 Federal Direct Student Loans $1.69M
93.817 Hospital Preparedness Program (hpp) Ebola Preparedness and Response Activities $1.24M
84.063 Federal Pell Grant Program $1.04M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $965,406
14.867 Indian Housing Block Grants $805,338
93.493 Congressional Directives $731,821
93.052 National Family Caregiver Support, Title Iii, Part E $487,158
93.884 Primary Care Training and Enhancement $330,389
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $250,000
93.558 Temporary Assistance for Needy Families $232,276
93.838 Lung Diseases Research $183,500
93.398 Cancer Research Manpower $181,359
16.053 Sexual Assault Forensic Examinations $173,948
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $168,990
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $166,830
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $164,531
93.242 Mental Health Research Grants $151,755
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $150,503
93.083 Prevention of Disease, Disability, and Death Through Immunization and Control of Respiratory and Related Diseases $150,253
93.575 Child Care and Development Block Grant $135,414
93.350 National Center for Advancing Translational Sciences $129,088
16.738 Edward Byrne Memorial Justice Assistance Grant Program $119,013
93.394 Cancer Detection and Diagnosis Research $117,698
93.310 Trans-Nih Research Support $100,000
16.017 Sexual Assault Services Formula Program $99,151
14.275 Housing Trust Fund $97,703
93.279 Drug Use and Addiction Research Programs $87,792
93.732 Mental and Behavioral Health Education and Training Grants $73,787
93.226 Research on Healthcare Costs, Quality and Outcomes $65,946
93.825 National Ebola Training and Education Center (netec) $61,927
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $58,780
16.588 Violence Against Women Formula Grants $51,688
93.959 Block Grants for Prevention and Treatment of Substance Abuse $50,001
93.RD1 None $49,722
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $46,987
93.917 Hiv Care Formula Grants $46,387
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $46,361
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $43,697
97.008 Non-Profit Security Program $40,365
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $32,841
84.181 Special Education-Grants for Infants and Families $32,000
12.420 Military Medical Research and Development $30,428
93.080 Blood Disorder Program: Prevention, Surveillance, and Research $27,297
93.137 Community Programs to Improve Minority Health $25,498
93.395 Cancer Treatment Research $19,600
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $15,723
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $13,753
93.U01 None $13,497
21.027 Coronavirus State and Local Fiscal Recovery Funds $13,490
93.889 National Bioterrorism Hospital Preparedness Program $10,028
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $8,811
93.855 Allergy and Infectious Diseases Research $8,248
93.839 Blood Diseases and Resources Research $8,000
10.331 Gus Schumacher Nutrition Incentive Program $7,708
93.866 Aging Research $7,150
93.301 Small Rural Hospital Improvement Grant Program $6,626
93.U02 None $5,000
16.575 Crime Victim Assistance $4,253
14.241 Housing Opportunities for Persons with Aids $3,600
93.865 Child Health and Human Development Extramural Research $3,400
93.399 Cancer Control $3,000
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $2,000
93.307 Minority Health and Health Disparities Research $1,899
93.103 Food and Drug Administration Research $1,776
17.285 Registered Apprenticeship $1,489
10.217 Higher Education - Institution Challenge Grants Program $1,294
93.397 Cancer Centers Support Grants $1,238
93.110 Maternal and Child Health Federal Consolidated Programs $168
10.649 Pandemic Ebt Administrative Costs $-1,020