Finding 382912 (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.

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
  • 382909 2023-003
    Significant Deficiency
  • 382910 2023-001
    Significant Deficiency
  • 382911 2023-002
    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