Finding 1175626 (2025-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-26
Audit: 389454
Organization: National University (CA)

AI Summary

  • Core Issue: The University failed to meet the community service requirement for the Federal Work Study Program and did not obtain a necessary waiver.
  • Impacted Requirements: According to 34 CFR 675.18(g), at least 7% of the Federal Work Study allocation must be used for community service, including hiring a reading tutor.
  • Recommended Follow-Up: The University should implement procedures to ensure compliance with the community service requirement or obtain a waiver from the Department of Education.

Finding Text

Federal Agency: United States Department of Education Federal Program Name: Student Financial Aid Assistance Listing Number: 84.033 – Federal Work Study Program Award Period: July 1, 2024 to June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 675.18(g) require institutions to use at least seven percent of the sum of its initial and supplemental Federal Work Study allocation for an award year to compensate students employed in community service activities and must include at least one reading tutor unless a waiver is obtained from the Department of Education. Condition: It was noted during audit testing that the University did not meet the community service requirement for its Federal Work Study allocation and didn’t obtain a waiver from the Department of Education releasing it from the requirement. Questioned Costs: None Context: We noted the University did not obtain a waiver for the community service requirement and employment of a reading tutor nor did they employ students as a ready tutor or in community service jobs. Cause: Management did not receive a waiver from the Department of Education to waive this requirement. Effect: The Department of Education could reduce or eliminate the University’s Work Study award. Repeat Finding: No. Recommendation: We recommend that the University establish procedures to ensure that at least 7% of Federal Work Study allocation is used for community service jobs, including a reading tutor, or successfully receive a waiver. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Recommendation: We recommend that the University establish procedures to ensure that at least 7% of Federal Work Study allocation is used for community service jobs, including a reading tutor, or successfully receive a waiver. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: National University (NU) agrees with the importance of ensuring compliance with FWS community service requirements. The University implemented additional internal controls and policy changes to how it administers the FWS program and completes FISAP reporting to resolve this issue. During NU’s annual FISAP reporting process, it discovered that it had not met its FWS community service obligation. The University submitted a waiver, but it was denied. The University took immediate action to determine the cause of not meeting its FWS community service obligations. Community Partnership Management: National University previously had a partnership with Barrio Logan College Institute (BLCI) located in San Diego, CA. This partnership changed during the pandemic when all schools received a waiver for the community service requirement. In August 2024, Elyse Joiner, Director of Financial Aid Processing, again reached out to BLCI to reestablish a partnership. At that time, National was informed that the previous point of contact was no longer employed with BLCI, but the institute was still interested in partnering with National to meet the community service requirement for Federal Work Study. Ms. Joiner had several communications with BLCI to implement and finalize the setup of the reading and math tutors, with the only outstanding item related to the need for a virtual option. Unfortunately, communication between National University and BLCI ceased in April 2025 when National stopped receiving responses from BLCI to its inquiries. To establish another partnership, Ms. Joiner reached out to United Way of San Diego County to explore the possibility of establishing a reading or math tutor program with them but did not receive a response. Program Administration Change: Federal Work Study funds were budgeted to meet the University’s community service requirement; however, due to unforeseen circumstances and the efforts noted above, the University was unable to meet the 7% community service requirement. The University did have tutors available to the University community, but this did not fulfill the community service requirement. National University has since rectified this for the current aid year. The positions have been posted (R 2025 3051), and the University will have multiple FWS students at the Nest at Spectrum, offering tutoring services to both NU students and the public. The YMCA next to Spectrum will also be informed about the services to promote additional awareness within the local community. Additional opportunities are being actively explored within the Student Disability Services team and the Schools of Law & Public Service and Education. Steps taken to improve transparency and tracking: The University conducted a holistic review of the current FWS policies and procedures and has or will take the following steps: o Comprehensive training for administering the FWS program and Campus-Based Funding programs o Develop and implement an internal control plan that monitors FWS spending activity, allowing for the proactive identification of when the University should reallocate funds between campus-based programs. o Implemented quarterly calibration meetings between FWS/Operations leaders and HR to ensure its FWS program is on track to meet the FWS community service, literacy, and tutoring regulatory requirements. o Explore the expansion of community service relationships and opportunities within the Federal Work Study Program. Name(s) of the contact person(s) responsible for corrective action: - Alan Coddington, AVP Student Financial Services - Elyse Joiner, Director of Operations, Financial Aid Processing and Technical Solutions - Rob Conlon, AVP Financial Aid Compliance Planned completion date for corrective action plan: February 2026

Categories

Student Financial Aid Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1175614 2025-001
    Material Weakness Repeat
  • 1175615 2025-001
    Material Weakness Repeat
  • 1175616 2025-001
    Material Weakness Repeat
  • 1175617 2025-001
    Material Weakness Repeat
  • 1175618 2025-001
    Material Weakness Repeat
  • 1175619 2025-001
    Material Weakness Repeat
  • 1175620 2025-002
    Material Weakness Repeat
  • 1175621 2025-002
    Material Weakness Repeat
  • 1175622 2025-002
    Material Weakness Repeat
  • 1175623 2025-002
    Material Weakness Repeat
  • 1175624 2025-002
    Material Weakness Repeat
  • 1175625 2025-002
    Material Weakness Repeat
  • 1175627 2025-004
    Material Weakness Repeat
  • 1175628 2025-004
    Material Weakness Repeat
  • 1175629 2025-004
    Material Weakness Repeat
  • 1175630 2025-004
    Material Weakness Repeat
  • 1175631 2025-004
    Material Weakness Repeat
  • 1175632 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $283.30M
84.063 FEDERAL PELL GRANT PROGRAM $30.73M
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $2.36M
84.215 INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS $1.77M
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $1.76M
93.359 NURSE EDUCATION, PRACTICE QUALITY AND RETENTION GRANTS $933,273
84.411 EDUCATION INNOVATION AND RESEARCH (FORMERLY INVESTING IN INNOVATION (I3) FUND) $644,976
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $634,983
84.031 HIGHER EDUCATION INSTITUTIONAL AID $601,757
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $424,057
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $321,590
84.033 FEDERAL WORK-STUDY PROGRAM $256,650
84.428 AUGUSTUS F. HAWKINS CENTERS OF EXCELLENCE—TEACHER PREPARATION AND DEVELOPMENT $180,036
93.124 NURSE ANESTHETIST TRAINEESHIP $131,942
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $108,735
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $87,646
64.058 VETERAN AND SPOUSE TRANSITIONAL ASSISTANCE GRANT PROGRAM (VSTAGP) $80,808
12.902 INFORMATION SECURITY GRANTS $10,424
12.420 MILITARY MEDICAL RESEARCH AND DEVELOPMENT $6,859
12.903 GENCYBER GRANTS PROGRAM $875
84.425 EDUCATION STABILIZATION FUND $-4,005