Finding 1180761 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-17
Audit: 392443
Organization: Widener University (PA)

AI Summary

  • Core Issue: The University submitted incorrect data for the FISAP regarding the 2024-2025 award year.
  • Impacted Requirements: Compliance with 34 CFR 673-676, which mandates accurate reporting for Campus-Based Programs.
  • Recommended Follow-Up: Review and improve policies for verifying FISAP data before submission to ensure compliance.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: Federal Supplemental Educational Opportunity Grants; Federal Perkins Loans; Federal Work-Study Program Assistance Listing Number: 84.007, 84.033, 84.038 Federal Award Identification Number and Year: P007A243733, P033A243733; 2025 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: 34 CFR 673 through 676 outline general regulatory authority requiring institutions to participate in and report on Campus-Based Programs (Federal Supplemental Educational Opportunity Grants; Federal Perkins Loans; Federal Work-Study Program). By October 1st of each year (or the date established by a Federal Register announcement), an institution must electronically submit its FISAP via the COD website. The Fiscal Operations Report will cover the most recently completed award year (award years run from July 1 to June 30) and the Application to Participate is for the award year subsequent to the current award year. Condition: Incorrect data was used to complete Part II Section F of the FISAP for award year 2024- 2025. Questioned costs: None. Context: During our testing, it was noted that the incorrect award year data was used to complete Part II Section F of the FISAP for award year 2024-2025. Cause: Management did not follow its policies and procedures to ensure the data inputted in the FISAP was correct for the award year. Effect: The University was not compliant with reporting the information in FISAP Part II Section F: Information on Eligible Aid Applicants Enrolled in the Institution for Award Year 2024-2025. Repeat Finding: No. Recommendation: The University should review its policies and procedures on reviewing underlying FISAP data prior to submission to be in compliance with regulations. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Federal Operations Report and Application to Participate (FISAP) –Assistance Listing No. 84.007, 84.033, 84.038 Recommendation: The University should review its policies and procedures on reviewing underlying FISAP data prior to submission to be in compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Widener University is committed to ensuring the accuracy and integrity of all data reported in the annual FISAP. To support this commitment, additional data-validation measures and internal review procedures will be implemented. These enhancements will help ensure that all information is thoroughly verified and approved prior to final submission by the Director of Financial Aid Services. Name(s) of the contact person(s) responsible for the corrective action: Colleen Shinkle, Director of Financial Aid Services Planned completion date for corrective action plan: February 2026

Categories

Student Financial Aid

Other Findings in this Audit

  • 1180759 2025-001
    Material Weakness Repeat
  • 1180760 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $88.02M
84.063 FEDERAL PELL GRANT PROGRAM $8.04M
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $2.30M
84.033 FEDERAL WORK-STUDY PROGRAM $682,493
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $558,028
93.926 HEALTHY START INITIATIVE $448,692
93.178 NURSING WORKFORCE DIVERSITY $401,607
47.074 BIOLOGICAL SCIENCES $105,074
16.021 JUSTICE SYSTEMS RESPONSE TO FAMILIES $95,062
93.493 CONGRESSIONAL DIRECTIVES $66,942
47.075 SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES $60,049
12.300 BASIC AND APPLIED SCIENTIFIC RESEARCH $42,482
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $33,650
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $33,058
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $33,009
66.516 P3 AWARD: NATIONAL STUDENT DESIGN COMPETITION FOR SUSTAINABILITY $25,871
93.866 AGING RESEARCH $17,060
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $12,074
12.002 PROCUREMENT TECHNICAL ASSISTANCE FOR BUSINESS FIRMS $10,690
47.041 ENGINEERING $9,100
19.009 ACADEMIC EXCHANGE PROGRAMS - UNDERGRADUATE PROGRAMS $8,123
93.647 SOCIAL SERVICES RESEARCH AND DEMONSTRATION $5,837
93.779 CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS) RESEARCH, DEMONSTRATIONS AND EVALUATIONS $3,297
93.273 ALCOHOL RESEARCH PROGRAMS $1,697