Finding 1160870 (2024-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-10-17
Audit: 370945
Organization: Martin University (IN)

AI Summary

  • Core Issue: Two out of 22 students did not meet the satisfactory academic progress requirements and did not receive probation notifications.
  • Impacted Requirements: The University failed to comply with federal regulations regarding student eligibility and internal controls over federal awards.
  • Recommended Follow-Up: Review and enhance the satisfactory academic progress policy to ensure all notifications are sent as required.

Finding Text

2024-003: Eligibility – Satisfactory Academic Progress Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Number and Year: P007A215801 (March 25, 2021 - August 31, 2027), P033A215801 (July 1, 2021 - August 31, 2027), P063P213807 (March 23, 2021 - August 31, 2027), P268K223807 (January 1, 2021 - July 31, 2043) Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Internal Control – Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Compliance: The Code of Federal Regulations,34 CFRs 668.16, 668.32(f), 668.34, 690.75, 675.9, 676.9, 685.200, 686.11, 20 USC 1070h; 42 CFR57.306; 42 USC 293a(d)(2)) states that students must maintain good standing, or satisfactory academic .progress Condition: 2 students of the 22 students selected for eligibility did not maintain academic satisfactory progress and were on probation but did not receive notifications. Questioned Costs: None. Context: During our audit procedures, it was noted that the University, it was noted that 2 of the 22 students selected for testing did not maintain satisfactory academic progress and probation notices were not completed. Cause: Employee turnover during the 23-24 academic year caused this process to not be completed for all students. Effect: The University is not in compliance with the qualitative aspects of its statisfactory academic progress policy. Repeat Finding: No Recommendation: We recommend that the University review its satisfactory academic progress policy to ensure that all notifications are completed as required. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: 2 students of the 22 students selected for eligibility did not maintain academic satisfactory progress and were on probation but did not receive notifications. Auditors’ Recommendation: We recommend that the University review its satisfactory academic progress policy to ensure that all notifications are completed as required. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented a new SIS and Financial Aid processing system. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2025

Categories

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1160859 2024-001
    Material Weakness Repeat
  • 1160860 2024-001
    Material Weakness Repeat
  • 1160861 2024-001
    Material Weakness Repeat
  • 1160862 2024-001
    Material Weakness Repeat
  • 1160863 2024-002
    Material Weakness Repeat
  • 1160864 2024-002
    Material Weakness Repeat
  • 1160865 2024-002
    Material Weakness Repeat
  • 1160866 2024-002
    Material Weakness Repeat
  • 1160867 2024-003
    Material Weakness Repeat
  • 1160868 2024-003
    Material Weakness Repeat
  • 1160869 2024-003
    Material Weakness Repeat
  • 1160871 2024-004
    Material Weakness Repeat
  • 1160872 2024-004
    Material Weakness Repeat
  • 1160873 2024-004
    Material Weakness Repeat
  • 1160874 2024-004
    Material Weakness Repeat
  • 1160875 2024-005
    Material Weakness Repeat
  • 1160876 2024-005
    Material Weakness Repeat
  • 1160877 2024-005
    Material Weakness Repeat
  • 1160878 2024-005
    Material Weakness Repeat
  • 1160879 2024-006
    Material Weakness Repeat
  • 1160880 2024-006
    Material Weakness Repeat
  • 1160881 2024-006
    Material Weakness Repeat
  • 1160882 2024-006
    Material Weakness Repeat
  • 1160883 2024-007
    Material Weakness Repeat
  • 1160884 2024-007
    Material Weakness Repeat
  • 1160885 2024-007
    Material Weakness Repeat
  • 1160886 2024-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $1.28M
84.063 Federal Pell Grant Program $628,940
84.007 Federal Supplemental Educational Opportunity Grants $23,109
84.033 Federal Work-Study Program $12,345