FAC Explorer

Finding 1181745 (2024-001)

Material Weakness Repeat Finding
Requirement
CELN
Questioned Costs
-
Year
2024
Accepted
2026-03-20
Audit: 393001
Organization: Eastern Michigan University (MI)
Auditor: PLANTE & MORAN PLLC

AI Summary

  • Core Issue: Five out of 40 students had their enrollment status not updated correctly, leading to misreporting after withdrawal.
  • Impacted Requirements: Compliance with Direct Loan and Federal Pell regulations regarding timely and accurate enrollment status reporting.
  • Recommended Follow-Up: Implement a control process to ensure that students who withdraw are consistently reported as withdrawn until their status changes.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name Student Financial Aid Cluster (Federal Pell Grant Program 84.063, Federal Direct Student Loans 84.268) Federal Award Identification Number and Year P063P191630, P268K211630, 2024 Pass through Entity N/A Finding Type Significant deficiency and material noncompliance with laws and regulations Repeat Finding No Criteria Under the Direct Loan programs (Direct Loan, 34 CFR Section 685.309) and Federal Pell (Pell, 34 CFR Section 690.83(b)(2)) Condition Of the 40 students selected for enrollment reporting testing, 5 students did not have their status updated appropriately. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context Of the 40 students selected for status change testing, 5 of these students did not have their status continuously reported as withdrawn until their status changed. The students identified were previously reported correctly, within the required time frame. However, a subsequent enrollment roster was erroneously submitted to the National Loan Clearinghouse after the semester had officially ended, causing the enrollment status of these students to revert to their original status prior to the unofficial withdrawal. Cause and Effect A control was lacking to ensure student status changes remained at the appropriate status throughout the semester. Recommendation The University should establish a control to ensure students who withdrew from classes remain reported as withdrawn in the monthly roster files until their status changes. Views of Responsible Officials and Corrective Action Plan Management agrees with this finding. The office of financial aid has implemented a process to communicate and confirm with the office responsible for enrollment reporting to verify that enrollment rosters will not be/have not been sent after a semester has officially ended.

Corrective Action Plan

Condition: Of the 40 students selected for enrollment reporting testing, 5 students did not have their status updated appropriately. Planned Corrective Action: The Office of Financial Aid has implemented a process to communicate and confirm with the office responsible for enrollment reporting to verify that enrollment rosters will not be/have not been sent after a semester has officially ended. Contact person responsible for corrective action: Jennifer Tremewan, Asst. Director Office of Financial Aid Anticipated Completion Date: December 31, 2024

Categories

Student Financial Aid Reporting Significant Deficiency

Other Findings in this Audit

  • 1181744 2024-001
    Material Weakness Repeat
  • 1181746 2024-002
    Material Weakness Repeat
  • 1181747 2024-002
    Material Weakness Repeat
  • 1181748 2024-003
    Material Weakness Repeat
  • 1181749 2024-003
    Material Weakness Repeat
  • 1181750 2024-004
    Material Weakness Repeat
  • 1181751 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $78.89M
84.063 FEDERAL PELL GRANT PROGRAM $21.33M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $1.03M
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $984,031
84.033 FEDERAL WORK-STUDY PROGRAM $903,759
84.206 JAVITS GIFTED AND TALENTED STUDENTS EDUCATION $612,212
93.732 MENTAL AND BEHAVIORAL HEALTH EDUCATION AND TRAINING GRANTS $523,801
84.047 TRIO UPWARD BOUND $467,868
93.332 COOPERATIVE AGREEMENT TO SUPPORT NAVIGATORS IN FEDERALLY-FACILITATED EXCHANGES $360,725
84.217 TRIO MCNAIR POST-BACCALAUREATE ACHIEVEMENT $297,530
93.173 RESEARCH RELATED TO DEAFNESS AND COMMUNICATION DISORDERS $293,182
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $263,964
84.042 TRIO STUDENT SUPPORT SERVICES $177,914
93.855 ALLERGY AND INFECTIOUS DISEASES RESEARCH $160,445
93.738 PPHF: RACIAL AND ETHNIC APPROACHES TO COMMUNITY HEALTH PROGRAM FINANCED SOLELY BY PUBLIC PREVENTION AND HEALTH FUNDS $135,239
93.307 MINORITY HEALTH AND HEALTH DISPARITIES RESEARCH $132,623
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $120,559
84.305 EDUCATION RESEARCH, DEVELOPMENT AND DISSEMINATION $107,503
84.215 FUND FOR THE IMPROVEMENT OF EDUCATION $97,621
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $96,152
94.006 AMERICORPS STATE AND NATIONAL 94.008 $95,160
47.074 BIOLOGICAL SCIENCES $76,201
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $67,650
66.034 SURVEYS, STUDIES, RESEARCH, INVESTIGATIONS, DEMONSTRATIONS, AND SPECIAL PURPOSE ACTIVITIES RELATING TO THE CLEAN AIR ACT $55,913
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $49,540
84.018 OVERSEAS PROGRAMS SPECIAL BILATERAL PROJECTS $46,115
47.050 GEOSCIENCES $44,661
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $42,366
11.008 NOAA MISSION-RELATED EDUCATION AWARDS $39,982
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $33,747
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $27,696
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $25,810
45.310 GRANTS TO STATES $24,065
94.006 AMERICORPS STATE AND NATIONAL 94.007 $22,123
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $20,787
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $19,629
47.075 SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES $19,564
93.264 NURSE FACULTY LOAN PROGRAM (NFLP) $19,181
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $18,277
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $16,000
93.866 AGING RESEARCH $14,726
12.905 CYBERSECURITY CORE CURRICULUM $12,654
11.429 MARINE SANCTUARY PROGRAM $12,115
45.025 PROMOTION OF THE ARTS PARTNERSHIP AGREEMENTS $9,738
93.137 COMMUNITY PROGRAMS TO IMPROVE MINORITY HEALTH $9,431
10.558 CHILD AND ADULT CARE FOOD PROGRAM $8,732
84.374 TEACHER AND SCHOOL LEADER INCENTIVE GRANTS (FORMERLY THE TEACHER INCENTIVE FUND) $8,626
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $7,604
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $7,553
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $7,244
84.015 NATIONAL RESOURCE CENTERS PROGRAM FOR FOREIGN LANGUAGE AND AREA STUDIES OR FOREIGN LANGUAGE AND INTERNATIONAL STUDIES PROGRAM AND FOREIGN LANGUAGE AND AREA STUDIES FELLOWSHIP PROGRAM $6,087
45.163 PROMOTION OF THE HUMANITIES PROFESSIONAL DEVELOPMENT $4,529
21.027 COVID - 19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3,800
43.001 SCIENCE $1,649
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $24
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $2
94.006 AMERICORPS STATE AND NATIONAL 94.006 $-359