FAC Explorer

Finding 370165 (2023-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-22
Audit: 291699
Organization: University of Louisville (KY)
Auditor: Cliftonlarsonallen

AI Summary

  • Core Issue: The University failed to update student enrollment status changes in a timely manner, leading to incorrect reporting to the National Student Loan Database System (NSLDS).
  • Impacted Requirements: Compliance with 34 CFR 682.610 and 2 CFR 200.303, which mandate accurate and timely reporting of student enrollment statuses.
  • Recommended Follow-Up: The University should collaborate with their third-party servicer to establish procedures ensuring timely reporting of enrollment data and status changes.

Finding Text

2023 – 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.063, 84.268, 84.379, 84.033 Federal Award Identification Number: P007A221612 - 2023, P063P221506 - 2023, P268K231506 - 2023, P379T231506 - 2023, P033A221612 - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Compliance, Other Matter Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is completed properly. Condition: The University did not update student status change and enrollment effective date timely. Context: The enrollment effective date reported to the National Student Loan Database System (NSLDS) for one of the forty sampled students from the University was incorrect. Questioned costs: None Cause: The University did not timely or properly report student status change to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Repeat finding: No Recommendation: CLA recommends that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.

Categories

Student Financial Aid Reporting Matching / Level of Effort / Earmarking Significant Deficiency

Other Findings in this Audit

  • 370164 2023-002
    Significant Deficiency
  • 370166 2023-002
    Significant Deficiency
  • 370167 2023-002
    Significant Deficiency
  • 370168 2023-002
    Significant Deficiency
  • 370169 2023-002
    Significant Deficiency
  • 370170 2023-002
    Significant Deficiency
  • 370171 2023-002
    Significant Deficiency
  • 946606 2023-002
    Significant Deficiency
  • 946607 2023-002
    Significant Deficiency
  • 946608 2023-002
    Significant Deficiency
  • 946609 2023-002
    Significant Deficiency
  • 946610 2023-002
    Significant Deficiency
  • 946611 2023-002
    Significant Deficiency
  • 946612 2023-002
    Significant Deficiency
  • 946613 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 William D. Ford Federal Direct Loan Program $145.71M
84.063 Federal Pell Grant Program $24.32M
93.342 Health Professions Student Loans Including Primary Care Loans and Loans for Disadvantaged Students $10.67M
93.352 Construction Support $4.71M
84.038 Federal Perkins Loan Program $2.73M
12.905 Cybersecurity Core Curriculum $2.54M
93.143 Niehs Superfund Hazardous Substances_basic Research and Education $1.67M
84.007 Federal Supplemental Educational Opportunity Grants $1.56M
12.420 Military Medical Research and Development $1.33M
47.083 National Science Foundation $1.25M
93.242 Mental Health Research Grants $1.25M
47.049 National Science Foundation $895,521
93.917 Hiv Care Formula Grants $876,675
84.033 Federal Work Study Program $765,126
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $749,968
84.181 Special Education-Grants for Infants and Families $728,546
17.268 H-1b Job Training Grants $661,274
93.310 Trans-Nih Research Support $493,671
11.611 Manufacturing Extension Partnership $475,443
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $469,334
21.019 Coronavirus Relief Fund $466,125
11.307 Economic Adjustment Assistance $408,115
93.398 Cancer Research Manpower $359,981
93.564 Child Support Enforcement Research $347,329
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $314,631
93.648 Child Welfare Research Training Or Demonstration $297,370
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $277,237
97.000 Cybersecurity Education and Training $277,193
81.089 Fossil Energy Research and Development $275,459
11.802 Minority Business Resource Development $273,211
93.307 Minority Health and Health Disparities Research $243,911
84.044 Trio_talent Search $234,641
84.379 Teacher Education Assistance for College and Higher Education Grants $233,836
47.000 National Science Foundation $231,386
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $231,296
93.273 Alcohol Research Programs $229,575
93.394 Cancer Detection and Diagnosis Research $220,484
93.778 Medical Assistance Program $219,592
84.042 Trio_student Support Services $207,845
12.431 Basic Scientific Research $173,242
93.604 Assistance for Torture Victims $167,620
84.047 Trio_upward Bound $160,420
10.310 Agriculture and Food Research Initiative (afri) $145,122
84.323 Special Education - State Personnel Development $129,681
21.027 Coronavirus State and Local Fiscal Recovery Funds $113,422
11.620 Science, Technology, Business And/or Education Outreach $111,840
93.172 Human Genome Research $102,158
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $100,445
98.001 Usaid Foreign Assistance for Programs Overseas $98,653
93.940 Hiv Prevention Activities_health Department Based $96,590
47.079 National Science Foundation $95,345
93.156 Geriatric Training for Physicians, Dentists and Behavioral/mental Health Professionals $93,565
84.048 Career and Technical Education -- Basic Grants to States $89,241
16.838 Comprehensive Opioid Abuse Site-Based Program $87,502
93.958 Block Grants for Community Mental Health Services $87,367
47.041 National Science Foundation $86,130
93.250 Geriatric Academic Career Awards Department of Health and Human Services (b) $82,437
93.669 Child Abuse and Neglect State Grants $81,372
66.461 Regional Wetland Program Development Grants $81,192
47.050 National Science Foundation $72,514
93.233 National Center on Sleep Disorders Research $70,538
47.076 National Science Foundation $63,358
81.049 Office of Science Financial Assistance Program $63,149
17.720 Disability Employment Policy Development $57,666
66.708 Pollution Prevention Grants Program $56,172
93.866 Aging Research $52,512
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program (b) $49,746
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $47,418
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $44,801
84.324 Research in Special Education $44,331
93.389 National Center for Research Resources $43,190
93.969 Pphf Geriatric Education Centers $42,731
93.365 Sickle Cell Treatment Demonstration Program $42,164
84.367 Improving Teacher Quality State Grants $40,673
16.833 National Sexual Assault Kit Initiative $39,787
84.305 Education Research, Development and Dissemination $38,982
93.393 Cancer Cause and Prevention Research $37,747
93.566 Refugee and Entrant Assistance_state Administered Programs $37,713
93.297 Teenage Pregnancy Prevention Program $37,117
93.226 Research on Healthcare Costs, Quality and Outcomes $36,901
94.006 Americorps $36,834
93.431 Networking2save”: Cdc’s National Network Approach to Preventing and Controlling Tobacco-Related Cancers in Special Populations $35,595
45.161 Promotion of the Humanities_research $33,072
43.012 National Aeronautics and Space Administration $31,648
93.576 Refugee and Entrant Assistance_discretionary Grants $29,023
93.351 Research Infrastructure Programs $29,019
93.113 Environmental Health $26,388
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $26,055
93.800 Organized Approaches to Increase Colorectal Cancer Screening $25,991
47.084 National Science Foundation $25,416
93.839 Blood Diseases and Resources Research $24,980
93.387 National and State Tobacco Control Program (b) $24,971
11.303 Economic Development_technical Assistance $23,481
64.000 Department of Veterans Affairs Contracts $23,446
43.002 National Aeronautics and Space Administration $23,418
93.110 Maternal and Child Health Federal Consolidated Programs $23,322
93.945 Assistance Programs for Chronic Disease Prevention and Control $22,914
81.087 Renewable Energy Research and Development $21,855
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $21,746
16.582 Crime Victim Assistance/discretionary Grants $20,071
64.000 Department of Veterans Affairs $19,927
12.000 Department of Defense Contracts $19,861
93.364 Nursing Student Loans $19,140
93.127 Emergency Medical Services for Children $16,510
47.075 National Science Foundation $14,887
93.837 Cardiovascular Diseases Research $14,690
15.805 Assistance to State Water Resources Research Institutes $14,605
66.000 Environmental Protection Agency $13,568
12.630 Basic, Applied, and Advanced Research in Science and Engineering $13,446
93.855 Allergy, Immunology and Transplantation Research $10,575
12.902 Information Security Grants $10,102
93.059 Training in General, Pediatric, and Public Health Dentistry $9,530
43.008 National Aeronautics and Space Administration $7,825
20.205 Highway Planning and Construction $7,815
47.074 National Science Foundation $7,756
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $6,091
20.000 Federal Highway Administration $5,041
93.865 Child Health and Human Development Extramural Research $5,000
81.086 Conservation Research and Development $4,401
84.184 Safe and Drug-Free Schools and Communities_national Programs $4,314
59.065 Growth Accelerator Fund Competition $3,745
43.001 National Aeronautics and Space Administration $3,714
93.838 Lung Diseases Research $3,333
93.073 Birth Defects and Developmental Disabilities - Prevention and Surveillance $3,199
43.000 National Aeronautics and Space Administration $3,194
93.279 Drug Abuse and Addiction Research Programs $2,797
93.136 Injury Prevention and Control Research and State and Community Based Programs $2,110
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $2,055
93.173 Research Related to Deafness and Communication Disorders $2,050
93.000 Department of Health and Human Services Contracts $2,000
93.701 Trans-Nih Recovery Act Research Support $2,000
93.103 Food and Drug Administration_research $1,936
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $1,452
84.425 Education Stabilization Fund $1,382
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $1,228
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $1,050
93.395 Cancer Treatment Research $933
93.121 Oral Diseases and Disorders Research $643
93.396 Cancer Biology Research $464
93.399 Cancer Control $463
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $413
12.300 Basic and Applied Scientific Research $195
93.924 Ryan White Hiv/aids Dental Reimbursement and Community Based Dental Partnership Grants $108
81.000 U.s. Department of Energy Contract $86
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $44
93.213 Research and Training in Complementary and Integrative Health $15
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $15
93.652 Adoption Opportunities $2
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $0
12.351 Basic Scientific Research - Combating Weapons of Mass Destruction $0
16.000 Department of Justice Contract Through Ohio Valley Education Cooperative $0
47.070 National Science Foundation $0
84.000 Department of Education Contracts $0
84.116 Fund for the Improvement of Postsecondary Education $0
84.411 Investing in Innovation (i3) Fund $0
93.251 Early Hearing Detection and Intervention $0
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $0
93.361 Nursing Research $0
93.472 Title IV-E Prevention and Family Services and Programs (a) $0
93.516 Affordable Care Act (aca) Public Health Training Centers Program $0
93.558 Temporary Assistance for Needy Families $0
93.658 Foster Care_title IV-E $0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $0
93.788 Opioid Str $0
93.859 Biomedical Research and Research Training $0
93.867 Vision Research $0
84.027 Special Education_grants to States $0
15.904 Historic Preservation Fund Grants-in-Aid $0
17.207 Employment Service/wagner-Peyser Funded Activities $0
64.018 Sharing Specialized Medical Resources $0
66.605 Performance Partnership Grants $0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $0
93.069 Public Health Emergency Preparedness $0
93.305 National State Based Tobacco Control Programs $0
93.994 Maternal and Child Health Services Block Grant to the States $0
93.810 Paul Coverdell National Acute Stroke Program National Center for Chronic Disease Prevention and Health Promotion $-1
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $-882
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $-908
93.052 National Family Caregiver Support, Title Iii, Part E $-2,841
93.732 Mental and Behavioral Health Education and Training Grants $-11,069
20.616 National Priority Safety Programs $-29,382
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $-404,690