Finding 382909 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-21
Audit: 296487
Organization: Southern Oregon University (OR)

AI Summary

  • Core Issue: The University failed to provide an up-to-date contract for its Tier Two arrangement to the Department of Education.
  • Impacted Requirements: Compliance with 34 CFR 668.164 and 2 CFR 200.303 regarding contract reporting and internal controls.
  • Recommended Follow-Up: Enhance policies and procedures to ensure timely submission of required contracts to the Department of Education.

Finding Text

Special Tests – Using a Servicer or Financial Institution to Deliver Title IV Credit Balances to a Card or Other Access Device Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ASSISTANCE LISTING Numbers: 84.268 – Federal Direct Student Loans 84.063 – Federal Pell Grant Program Federal Award Identification Number and Year: P063P220362, 2023 AND P268K230362, 2023 Award Period: June 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Criteria or specific requirement: An institution must provide to Department of Education an up-todate URL for the contract for publication in a centralized database accessible to the public. Unless the school has a Tier Two arrangement under the threshold, the URL must also include the contract data described in the paragraph above (34 CFR 668.164(e)(2)(viii); 668.164(f)(4)(iii)(B); 668.164(f)(4)(v)). Additionally, Institutions are required to ensure adequate internal controls over compliance are established and maintained in accordance with 2 CFR 200.303. Condition: During our testing the University could not provide support that an up-to-date contract establishing their tier two arrangement was provided to the Department of Education. Questioned costs: N/A Context: The University did not meet the compliance requirement to report the contract and contract components to the Department of Education. Cause: The University was not aware of the requirement and previously personal did not retain applicable support, if completed. Effect: The Department of Education was not provided required information regarding the contract. Repeat finding: No Recommendation: We recommend that the University enhance its policies and procedures to ensure required contracts and contract components are provided to the Department of education when required. View of responsible official: The University agrees with the finding.

Corrective Action Plan

Federal Direct Student Loans and Federal Pell Grant Program – Assistance Listing No. 84.268 and 84.063 Recommendation: We recommend that the University enhance its policies and procedures to ensure required contracts and contract components are provided to the Department of Education when required. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The management team acknowledges this finding. At the time of the audit, management could not ascertain whether the contract with BankMobile was uploaded to the Department of Education Contract portal as there is no repository or database available to schools. This submission was completed in February 2024. Names of the contact persons responsible for corrective action: Agnes Maina Planned completion date for corrective action plan: Completed

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions Significant Deficiency

Other Findings in this Audit

  • 382907 2023-001
    Significant Deficiency
  • 382908 2023-002
    Significant Deficiency
  • 382910 2023-001
    Significant Deficiency
  • 382911 2023-002
    Significant Deficiency
  • 382912 2023-003
    Significant Deficiency
  • 959349 2023-001
    Significant Deficiency
  • 959350 2023-002
    Significant Deficiency
  • 959351 2023-003
    Significant Deficiency
  • 959352 2023-001
    Significant Deficiency
  • 959353 2023-002
    Significant Deficiency
  • 959354 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $16.10M
84.063 Federal Pell Grant Program $5.32M
84.007 Federal Supplemental Educational Opportunity Grants $363,865
84.042 Trio_student Support Services $312,525
47.083 Integrative Activities $272,915
84.217 Trio_mcnair Post-Baccalaureate Achievement $153,616
84.336 Teacher Quality Partnership Grants $117,524
84.011 Migrant Education_state Grant Program $78,524
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $70,323
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $66,708
15.915 Technical Preservation Services $57,045
59.037 Small Business Development Centers $35,000
15.156 Cooperative Landscape Conservation $17,365
15.233 Forests and Woodlands Resource Management $13,030
10.500 Cooperative Extension Service $10,711
15.224 Cultural Resource Management $10,463
84.367 Improving Teacher Quality State Grants $9,652
47.050 Geosciences $7,919
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $7,542
20.106 Airport Improvement Program $7,249
43.001 Science $7,136
47.076 Education and Human Resources $4,847
43.008 Education $4,835
10.699 Partnership Agreements $1,862
84.033 Federal Work-Study Program $-44,146