Finding 369079 (2022-008)

-
Requirement
C
Questioned Costs
-
Year
2023
Accepted
2024-02-14
Audit: 290469
Organization: Wheeling Jesuit University INC (WV)

AI Summary

  • Core Issue: The University failed to disburse student aid within the required 15 days for 1 out of 35 students tested.
  • Impacted Requirements: This delay indicates non-compliance with HEERF cash management regulations set by the U.S. Department of Education.
  • Recommended Follow-Up: Enhance internal controls and ensure staff competency to meet compliance requirements moving forward.

Finding Text

Finding 2022-008 - Cash Management Federal Program: COVID-19 - Higher Education Emergency Relief Fund (HEERF) Student Aid Portion and COVID-19 - HEERF Institutional Portion Federal Agency: U.S. Department of Education Assistance Listing Number: 84.425E, 84.425F Federal Award Year: June 30, 2022 Criteria: Reporting: The University is required to disburse student aid payments within 15-calendar days after the draw down of the fund. Condition: For 1 out of 35 students selected for testing the funds were disbursed to the students more than 15 days after funds were drawn down. Cause: Lack of competency and turnover in the business office contributed to the delay in student disbursements. Effect: The University was not in compliance with HEERF cash management requirements. Questioned Costs: There are no questioned costs associated with this finding. Context: Student awards were disbursed to students more than 15 days after the drawdown of the funds for 1 out of 35 students tested. The sample was not a statistically valid sample. Recommendation: We recommend that the University enhance its internal controls over compliance to ensure that it's in compliance with cash management requirements. Management's Response: Management agrees with this finding and has recognized their need for a qualified individual who is knowledgeable about HEERF compliance requirements.

Corrective Action Plan

FINDING 2022 – 008: Type of Finding: Cash Management Name of Responsible Individual: C.F.O., Gregory Bloomfield (304-243-2233) Criteria: Reporting: The University is required to disburse student aid payments within 15 calendar days after the draw down of the fund. Condition: For 4 out of 35 students selected for testing the funds were disbursed to the students more than 15 days after funds were drawn down. Corrective Action: The University will formalize and document financial processes to establish internal controls in order to ensure accurate, timely and consistent reporting. In addition, this will create a reasonable transition plan during employee turnover, as well as ensure proper and timely filings. Anticipated Completion Date: Correction Action complete as this Federal program has been since exhausted; no further disbursements nor reporting requirements to date.

Categories

Cash Management

Other Findings in this Audit

  • 369070 2022-005
    Material Weakness Repeat
  • 369071 2022-005
    Material Weakness Repeat
  • 369072 2022-006
    Significant Deficiency
  • 369073 2022-002
    Significant Deficiency Repeat
  • 369074 2022-003
    - Repeat
  • 369075 2022-004
    -
  • 369076 2022-006
    Significant Deficiency
  • 369077 2022-007
    Significant Deficiency Repeat
  • 369078 2022-007
    Significant Deficiency Repeat
  • 369080 2022-008
    -
  • 369081 2022-009
    - Repeat
  • 369082 2022-009
    - Repeat
  • 945512 2022-005
    Material Weakness Repeat
  • 945513 2022-005
    Material Weakness Repeat
  • 945514 2022-006
    Significant Deficiency
  • 945515 2022-002
    Significant Deficiency Repeat
  • 945516 2022-003
    - Repeat
  • 945517 2022-004
    -
  • 945518 2022-006
    Significant Deficiency
  • 945519 2022-007
    Significant Deficiency Repeat
  • 945520 2022-007
    Significant Deficiency Repeat
  • 945521 2022-008
    -
  • 945522 2022-008
    -
  • 945523 2022-009
    - Repeat
  • 945524 2022-009
    - Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $7.17M
84.038 Federal Perkins Loan Program $1.27M
84.063 Federal Pell Grant Program $882,038
93.859 Biomedical Research and Research Training $243,170
84.425 Education Stabilization Fund $178,333
84.007 Federal Supplemental Educational Opportunity Grants $118,500
84.033 Federal Work-Study Program $94,730
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $15,088
93.364 Nursing Student Loans $2,025