FAC Explorer

Finding 386921 (2023-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299240
Organization: Southern Illinois University (IL)
Auditor: Plante & Moran PLLC

AI Summary

  • Core Issue: SIUC and SIUE lacked adequate procedures for accurate and timely reporting of student enrollment data, leading to errors in 7.5% of cases tested.
  • Impacted Requirements: Compliance with Direct Loan Program regulations and Uniform Guidance for maintaining effective internal controls over federal reporting.
  • Recommended Follow-Up: Implement improved processes to ensure timely communication of student enrollment changes to the Department of Education.

Finding Text

2023-002. Finding: Student Enrollment Reporting Federal Agency: U.S. Department of Education Assistance Listing Number: 84.007, 84.063, 84.268 Program Expenditures: $168,796,624 Program Name: Student Financial Assistance Cluster Award Number(s): P063P180116, P007A151286, P007A221285, P063P220115, P268K230115 Questioned Costs: None Southern Illinois University (the “University”) Carbondale (“SIUC”) and Edwardsville (“SIUE”) campuses did not have adequate procedures in place to ensure student enrollment data elements were reported accurately and timely. During our testing of students who withdrew or graduated from the University, we noted 3 out of 40 (7.5%) students did not have enrollment statuses reported accurately and timely. One student was reported as graduated on a date that did not reflect their degree date from the University (SIUE). One student was reported as active in the program despite graduating from the University (SIUE). Lastly, campus-level and program-level enrollment status for one student was not reported timely (SIUC). The sample was not a statistically valid sample. The Direct Loan Program requirements require a school participating in Title IV aid programs to establish and maintain proper administrative and fiscal procedures and all necessary records and submit all reports to the Department of Education (34 CFR 685.309). Uniform Guidance (2 CFR 200.303(a)) requires nonfederal entities receiving federal awards establish and maintain effective internal control to reasonably ensure compliance with Federal laws, statutes, regulations, and the terms and conditions of the Federal award. Effective internal controls should include procedures to ensure that all student enrollment reporting requirements are reviewed to ensure compliance. University officials indicated there were misunderstandings and clerical errors between the University records, the National Student Clearinghouse, and the National Student Loan Data System rosters that resulted in the untimely updating of student enrollment status changes. Without sufficient controls around enrollment reporting there is a greater risk that student enrollment data will not be reported accurately or timely. Inaccurate or untimely reporting of student enrollment data can result in inconsistencies between the University’s records and the National Students Loan Data System as well as potential delays in the repayment of federal loans. (Finding Code No. 2023-002). RECOMMENDATION We recommend the University establish processes and procedures to ensure student enrollment changes are communicated timely to the Department of Education. UNIVERSITY RESPONSE Agree. The campuses have implemented processes to prevent further errors in enrollment reporting, despite the disconnects and system problems that have been observed.

Categories

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 386914 2023-002
    Significant Deficiency
  • 386915 2023-002
    Significant Deficiency
  • 386916 2023-002
    Significant Deficiency
  • 386917 2023-002
    Significant Deficiency
  • 386918 2023-002
    Significant Deficiency
  • 386919 2023-002
    Significant Deficiency
  • 386920 2023-002
    Significant Deficiency
  • 963356 2023-002
    Significant Deficiency
  • 963357 2023-002
    Significant Deficiency
  • 963358 2023-002
    Significant Deficiency
  • 963359 2023-002
    Significant Deficiency
  • 963360 2023-002
    Significant Deficiency
  • 963361 2023-002
    Significant Deficiency
  • 963362 2023-002
    Significant Deficiency
  • 963363 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $64.15M
84.063 Federal Pell Grant Program $14.92M
84.038 Perkins Loan Fund $5.65M
93.224 Covid-19 - Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $3.40M
84.027 Special Education_grants to States $995,040
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $866,693
93.958 Block Grants for Community Mental Health Services $861,671
32.006 Covid-19 - Telehealth Program $765,000
93.247 Advanced Nursing Education Grant Program $674,902
93.997 Assisted Outpatient Treatment $609,237
84.425 Covid-19 - Education Stabilization Fund $527,099
84.007 Federal Supplemental Educational Opportunity Grants $515,484
84.038 Federal Perkins Loan $492,219
93.643 Children's Justice Grants to States $433,398
93.732 Mental and Behavioral Health Education and Training Grants $409,482
84.002 Adult Education - Basic Grants to States $400,671
12.006 National Defense Education Program $374,570
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $371,016
12.420 Military Medical Research and Development $353,621
93.527 Covid-19 - Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $342,307
84.042 Trio_student Support Services $341,530
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $339,655
93.600 Covid-19 - Head Start $334,671
93.866 Aging Research $286,915
66.605 Performance Partnership Grants $267,811
93.917 Hiv Care Formula Grants $234,246
93.359 Nurse Education, Practice Quality and Retention Grants $225,227
93.994 Maternal and Child Health Services Block Grant to the States $195,171
81.049 Office of Science Financial Assistance Program $183,435
11.611 Manufacturing Extension Partnership $176,801
93.837 Cardiovascular Diseases Research $176,419
84.335 Child Care Access Means Parents in School $174,408
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program (b) $172,881
93.211 Telehealth Programs $166,013
12.RD Low Cost High Throughput 3d Pulmonary Imager - Dod $165,764
97.036 Covid-19 - Disaster Grants - Public Assistance (presidentially Declared Disasters) $162,093
84.217 Trio_mcnair Post-Baccalaureate Achievement $159,977
93.113 Environmental Health $159,372
16.754 Harold Rogers Prescription Drug Monitoring Program $155,969
10.028 Wildlife Services $149,446
99.999 1:50k Topographic Map Production $134,474
93.268 Immunization Cooperative Agreements $134,028
93.865 Child Health and Human Development Extramural Research $133,015
10.202 Cooperative Forestry Research $129,355
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $122,382
16.839 Stop School Violence $121,652
84.047 Trio_upward Bound $117,759
81.135 Advanced Research Projects Agency - Energy $108,335
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $103,912
59.037 Small Business Development Centers $98,123
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $94,366
45.301 Museums for America $94,063
45.164 Promotion of the Humanities_public Programs $93,523
47.076 Education and Human Resources $92,670
47.050 Geosciences $86,443
16.710 Public Safety Partnership and Community Policing Grants $86,219
97.132 Financial Assistance for Countering Violent Extremism $85,650
12.RD Investigation of MacHine Learning Applications - Aerospace Corp/dod-Po#4400000233 $82,332
47.084 Synthesis of Low-Cost and Low-Metal Crossover - Nsf-2212545 $81,853
93.859 Biomedical Research and Research Training $81,705
10.RD Heritage Resource Inventory for Ecological Restoration - Usda/fs/snf-20-Cs-11090800-029 $81,551
93.575 Child Care and Development Block Grant $80,539
45.313 Laura Bush 21st Century Librarian Program $79,228
10.699 Partnership Agreements $77,695
10.200 Grants for Agricultural Research, Special Research Grants $76,380
17.259 Wia Youth Activities $72,977
93.493 National Telehealth Center for Engagement and Education - Kessel - Hrsa $71,226
10.931 Agricultural Conservation Easement Program $71,177
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $71,154
12.RD Modeling of Advanced Field Effect Transistors - Kbr-Lx10000026 $71,152
20.205 Highway Planning and Construction $70,011
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $69,786
17.258 Wia Adult Program $63,631
11.417 Sea Grant Support $63,385
43.001 Science $60,907
47.083 Integrative Activities $59,420
15.611 Wildlife Restoration and Basic Hunter Education $59,156
93.959 Block Grants for Prevention and Treatment of Substance Abuse $58,947
84.153 Business and International Education Projects $58,677
81.089 Fossil Energy Research and Development $56,929
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $56,735
42.010 Teaching with Primary Sources $56,437
15.678 Cooperative Ecosystem Studies Units $54,038
93.342 Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students $52,870
93.136 Injury Prevention and Control Research and State and Community Based Programs $50,789
47.074 Biological Sciences $49,102
93.493 Center for Equity in Professional Development - El-Almin - Dhhs/hrsa $48,747
93.121 Oral Diseases and Disorders Research $46,478
93.173 Research Related to Deafness and Communication Disorders $45,829
66.460 Nonpoint Source Implementation Grants $43,037
93.124 Nurse Anesthetist Traineeships $42,767
93.969 Pphf Geriatric Education Centers $42,605
15.252 Abandoned Mine Land Reclamation (amlr) Program $42,199
12.RD Comprehensive and Modular Military Working Dog Decontamination Kit - Lynntech-Arm-2122 $39,617
64.000 Partnered Evaluation Initiative - Usdva-Po#673d27066 $38,889
16.738 Edward Byrne Memorial Justice Assistance Grant Program $38,743
10.U01 Campus Distillery Training Facility - Usda-Il-0394 $38,007
12.800 Air Force Defense Research Sciences Program $37,449
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $35,938
93.070 Environmental Public Health and Emergency Response $35,691
93.586 State Court Improvement Program $35,009
17.502 Occupational Safety and Health_susan Harwood Training Grants $34,592
12.RD Inspect Pollinator Inventory - Idma-Iga $34,009
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $32,888
66.951 Environmental Education Grants $31,328
47.041 Engineering $30,488
10.RD Protecting the Prehistory of the Peninsula - Hnf/fs/usda-21-Cs-11091200-016 $28,676
10.001 Agricultural Research_basic and Applied Research $27,712
93.279 Drug Abuse and Addiction Research Programs $26,636
45.163 Promotion of the Humanities_professional Development $25,379
94.006 Americorps $24,753
10.RD Inventory of Usdafs Archaeological Collections - Usda/fs-20-Cs-11090800-026 $24,694
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $24,518
17.277 Workforce Investment Act (wia) National Emergency Grants $24,224
19.040 Public Diplomacy Programs $24,032
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $23,046
93.242 Mental Health Research Grants $22,165
15.RD Special Wildlife Studies - Various Federal $21,528
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $21,375
15.U01 Intensive Production of Early State Asian Carp - Usfws/usdi-140f0622p0191 $21,323
43.008 Education $20,037
93.155 Rural Health Research Centers $19,679
47.075 Social, Behavioral, and Economic Sciences $19,581
43.007 Space Operations $18,477
15.255 Science and Technology Projects Related to Coal Mining and Reclamation $17,380
15.808 U.s. Geological Survey_ Research and Data Collection $17,272
10.558 Child and Adult Care Food Program $17,267
21.019 Covid-19 - Coronavirus Relief Fund $16,839
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $16,548
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $15,698
16.817 Byrne Criminal Justice Innovation Program $15,280
12.560 Dod, Ndep, Dotc-Stem Education Outreach Implementation $15,123
66.204 Multipurpose Grants to States and Tribes $14,683
17.270 Reintegration of Ex-Offenders $14,218
12.630 Basic, Applied, and Advanced Research in Science and Engineering $14,110
15.926 American Battlefield Protection $12,099
15.634 State Wildlife Grants $12,000
84.116 Fund for the Improvement of Postsecondary Education $11,384
59.037 Covid-19 - Small Business Development Centers $10,764
45.161 Promotion of the Humanities_research $10,696
16.575 Crime Victim Assistance $10,641
15.662 Great Lakes Restoration $10,230
10.RD Landscape Scale Stewardship Cluster - Srcd $9,903
45.149 Promotion of the Humanities_division of Preservation and Access $9,739
43.009 Cross Agency Support $9,190
12.901 Mathematical Sciences Grants Program $9,000
10.RD Hoosier National Forest Archaeological Testing: Jackson/perry County - Fs/usda/hnf-18-Cs-11091200-017 $8,423
93.855 Allergy, Immunology and Transplantation Research $8,268
93.910 Family and Community Violence Prevention Program $7,296
66.032 State Indoor Radon Grants $7,141
66.516 P3 Award: National Student Design Competition for Sustainability $7,114
10.RD Golconda Jobs Corps Site Evaluations - Snf/fs/usda-21-Cs-11090800-016 $6,733
15.RD Usgs Fixed Price Agreements $6,464
10.215 Sustainable Agriculture Research and Education $6,092
42.U06 Teaching with Primary Sources $5,802
93.145 Aids Education and Training Centers $5,237
93.387 National and State Tobacco Control Program (b) $4,931
81.000 Per-Oral Immunization with Momp Antigen - Llnl-B644670 $4,908
12.RD 2017 Missouri River Pallid Sturgeon Recruitment & Broodstock Mgt - Usace-W9128f-17-P-0064 $4,700
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $4,550
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $4,513
10.025 Plant and Animal Disease, Pest Control, and Animal Care $4,389
45.024 Promotion of the Arts_grants to Organizations and Individuals $4,378
10.RD Monitoring Fuel Treatment Effects on Gambel Oak - Usda/fs/dfnf-20-Cs-11040800-020 $4,127
10.312 Biomass Research and Development Initiative Competitive Grants Program (brdi) $3,930
15.608 Fish and Wildlife Management Assistance $3,891
45.025 Promotion of the Arts_partnership Agreements $3,640
84.033 Federal Work-Study Program $3,466
10.559 Summer Food Service Program for Children $3,459
15.RD Processing of Bee Collections From Midwestern National Wildlife Refuges - Usdi/usfws-14f0320q0070 $3,450
17.278 Wia Dislocated Worker Formula Grants $3,258
93.395 Cancer Treatment Research $3,226
10.329 Crop Protection and Pest Management Competitive Grants Program $3,225
10.675 Urban and Community Forestry Program $2,968
10.RD Phase I Archaeological Inventory of the American Powerline - Usda/fs/snf-20-Cs-090800-027 $2,854
47.049 Mathematical and Physical Sciences $2,830
93.052 National Family Caregiver Support, Title Iii, Part E $2,546
15.605 Sport Fish Restoration Program $1,796
47.047 Eri: Thermomechanical Response of Sandwich Structures (participant Costs) - Nsf-2138459 $1,717
10.309 Specialty Crop Research Initiative $1,156
20.600 State and Community Highway Safety $1,088
21.016 Equitable Sharing $995
45.169 Promotion of the Humanities_office of Digital Humanities $916
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $879
84.369 Grants for State Assessments and Related Activities $837
99.999 Agile Refresher Course $700
84.323 Special Education - State Personnel Development $612
93.396 Cancer Biology Research $463
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $169
10.310 Agriculture and Food Research Initiative (afri) $47
93.236 Grants to States to Support Oral Health Workforce Activities $-28
10.326 Capacity Building for Non-Land Grant Colleges of Agriculture (nlgca) $-30
10.170 Specialty Crop Block Grant Program - Farm Bill $-30
17.261 Wia Pilots, Demonstrations, and Research Projects $-48
47.070 Computer and Information Science and Engineering $-72
99.999 Air Force Academy Fellowship $-172
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $-189
93.600 Head Start $-368
93.667 Social Services Block Grant $-4,850
93.788 Opioid Str $-7,797
17.280 Workforce Investment Act (wia) Dislocated Worker National Reserve Demonstration Grants $-18,647