Finding 1227033 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-14
Audit: 409186
Organization: University of Providence (MT)

AI Summary

  • Core Issue: The University reported tuition and fee revenue inaccurately, understating it by $335,611, and failed to provide complete data for eligible aid applicants.
  • Impacted Requirements: The FISAP report's Part II Sections E and F were not compliant due to missing revenue and incomplete applicant data.
  • Recommended Follow-Up: Implement enhanced reporting procedures and a review process to ensure accurate data collection and reporting in future FISAP submissions.

Finding Text

Reporting U.S. Department of Education Student Financial Aid Cluster: ALN: 84.063 Pell Grant ALN: 84.007 Supplemental Educational Opportunity Grant ALN 84.033 Federal Work Study ALN 84.038 Federal Perkins Loan Program ALN 84.268 Federal Direct Student Loans Criteria: The Fiscal Operations Report and Application to Participate (FISAP) is due by October 1st of each year. Part II Section E requires tuition and fee revenue be reported. Part II Section F requires the number of eligible aid applicants enrolled at the University for the reporting period who applied for financial aid be reported. Condition: The amounts reported for tuition and fee revenue in Part II Section E was understated by $335,611, representing fees collected during the reporting period. The amounts reported for Section F did not report accurate information as it was not available. Context: The University mistakenly omitted the fee revenue from the FISAP report. The University converted software systems during the year, resulting in reporting problems for Part II Section F. Effect: The information reported in the FISAP for Part II Sections E and F is not accurate. Questioned Costs: None. Cause: The University made an error in reporting the tuition and fee income. Part II Section F information supplied in the new software, Jenzabar, did not work because all of the information was not available in the module used to generate the information for this part of the FISAP. The Part F information was obtained from the Jenzabar Financial Aid module. Auditor Recommendation: We recommend the University enhance procedures for reporting to ensure accuracy of reported information. University Response: The University went through a software conversion at the beginning of the fiscal year and due to the timing of the reporting and familiarity of the new software this was unintentionally omitted from the report. The creation of a procedure documenting where information is gathered from and a review process will ensure accuracy of reported information.

Corrective Action Plan

Audit Finding #2025-001: U.S. Department of Education Student Financial Aid Cluster:FISAP Contact Person(s) Responsible: Kelli Engelhardt – Lead Darci May - Support Corrective Actions Planned: 1. Documentation for how FISAP is completed using new reports from software conversion: o A Procedure will be written and saved in the Procedures documents detailing the process of gathering information and entering information into the reporting system. o Anticipated Completion Date: April 15th, 2026 2. Second Person to review FISAP before submission. o FISAP will be prepared and ready for review at least two-weeks prior to submission deadline so any errors can be identified and corrected with enough time to make those corrections. Commitment to Compliance: The University is committed to rectifying this finding and will ensure future compliance with federal regulations.

Categories

Student Financial Aid

Other Findings in this Audit

  • 1227029 2025-001
    Material Weakness Repeat
  • 1227030 2025-001
    Material Weakness Repeat
  • 1227031 2025-001
    Material Weakness Repeat
  • 1227032 2025-001
    Material Weakness Repeat
  • 1227034 2025-002
    Material Weakness Repeat
  • 1227035 2025-002
    Material Weakness Repeat
  • 1227036 2025-002
    Material Weakness Repeat
  • 1227037 2025-002
    Material Weakness Repeat
  • 1227038 2025-002
    Material Weakness Repeat
  • 1227039 2025-003
    Material Weakness Repeat
  • 1227040 2025-003
    Material Weakness Repeat
  • 1227041 2025-003
    Material Weakness Repeat
  • 1227042 2025-003
    Material Weakness Repeat
  • 1227043 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $3.36M
84.063 FEDERAL PELL GRANT PROGRAM $1.20M
84.042 TRIO STUDENT SUPPORT SERVICES $238,918
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $80,875
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $56,560
84.033 FEDERAL WORK-STUDY PROGRAM $52,813