FAC Explorer

Finding 509342 (2024-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-11-20
Audit: 329143
Organization: University of San Diego (CA)
Auditor: Moss Adams LLP

AI Summary

  • Core Issue: The University of San Diego failed to return Title IV funds within the required 45 days for a student who withdrew.
  • Impacted Requirements: Compliance with 34 CFR section 668.22(j) regarding timely return of Title IV funds.
  • Recommended Follow-Up: Revise communication processes between departments to ensure timely reporting of student withdrawals to the financial aid office.

Finding Text

FINDING 2024-001 – Special Tests and Provisions – Return of Title IV: Significant Deficiency in Internal Control Over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(j): Timeframe for the return of Title IV funds. (1) An institution must return the amount of Title IV funds for which it is responsible under paragraph (g) of this section as soon as possible but no later than 45 days after the date of the institution’s determination that the student withdrew as defined in paragraph (l)(3) of this section. Condition/Context – A sample of 16 students who were recipients of Title IV funding and had withdrawn during the year were selected and the student records were compared to the calculation of the return of Title IV funds, if any, and the federal government’s Common Origination and Disbursement system. The sample was not statistically valid. The University of San Diego identified 1 of the sampled students as a withdrawal; however, the University of San Diego did not return the funds within the required 45 days following the date of the University of San Diego’s determination of withdrawal. Effect – If controls are not in place and operating correctly, the University of San Diego may not accurately or timely return the required Title IV funds to the federal government. Cause – For the exception identified, the Title IV funds were not returned within the required time frame due to gaps in the lines of communication between one department in certain situations where there was a change in status. Repeat Finding – This is not a repeat finding. Recommendation – We recommend the University of San Diego revise its process to ensure all changes in status are communicated to the office of financial aid to be processed for return of Title IV, if applicable. Views of Responsible Officials and Planned Corrective Actions – Management concurs with this finding. This exception was due to Professional and Continuing Education (PCE) not being part of the withdrawal information workflow. PCE has created an e-form which will be completed by them and submitted to the Office of Financial Aid anytime a student withdrawals or takes a leave of absence. Management believes these enhancements will be sufficient to prevent future errors.

Categories

Special Tests & Provisions Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 509341 2024-001
    Significant Deficiency
  • 509343 2024-001
    Significant Deficiency
  • 509344 2024-001
    Significant Deficiency
  • 509345 2024-001
    Significant Deficiency
  • 509346 2024-001
    Significant Deficiency
  • 509347 2024-001
    Significant Deficiency
  • 509348 2024-001
    Significant Deficiency
  • 509349 2024-001
    Significant Deficiency
  • 509350 2024-001
    Significant Deficiency
  • 1085783 2024-001
    Significant Deficiency
  • 1085784 2024-001
    Significant Deficiency
  • 1085785 2024-001
    Significant Deficiency
  • 1085786 2024-001
    Significant Deficiency
  • 1085787 2024-001
    Significant Deficiency
  • 1085788 2024-001
    Significant Deficiency
  • 1085789 2024-001
    Significant Deficiency
  • 1085790 2024-001
    Significant Deficiency
  • 1085791 2024-001
    Significant Deficiency
  • 1085792 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans - Ug $75.83M
84.268 Federal Direct Student Loans - Ls $25.08M
84.063 Federal Pell Grant Program $6.91M
84.038 Federal Perkins Loan Program $3.94M
93.264 Nurse Faculty Loan Program $2.72M
84.033 Federal Work-Study Program $2.20M
21.027 Covid-19 Usd California Volunteers - Climate Action Scholarships $1.54M
12.800 Synthetic and Constructive Mathematics of Higher Structures in Homotopy Type Theory $1.34M
19.703 Oral Adversarial Skill Building Initiative (oasis) $898,029
84.007 Federal Supplemental Educational Opportunity Grants $783,229
19.703 Litigation and Mediation Mexican Moot Court $768,682
93.925 Scholarships for Health Professionals From Disadvantaged Backgrounds $665,000
93.732 Improving Access to Effective Child and Family Services Through Integrated Primary Care $587,391
84.217 Trio - McNair Post-Baccalaureate Achievement $361,536
84.116 University of San Diego Violence, Inequality, and Power Lab Fellowship Program $327,020
84.047 Trio - Upward Bound Program - Kearny Hs $318,093
16.030 National Center on Restorative Justice (ncrj) $292,960
84.047 Trio - Upward Bound Program - Hoover Hs $276,575
66.046 Sandag On-Call Resilience Services $258,892
47.076 Engaging with Community for Undergraduate Student Success in Mathematics, Engineering and Science $256,550
47.076 A Culturally Relevant Approach to Spatial Computational Thinking Skills and Career Awareness Through An Immersive Virtual Environment $243,516
11.024 Eda Build to Scale – Village to Venture $243,048
47.074 Career: Effects of Pregnancy and Lactation on Muscle- Tendon Form and Function in the Rat - Rattus Norvegicus $219,181
21.008 Low-Income Taxpayers Clinics $217,362
93.859 A Novel in Vitro Microscopy Suite to Elucidate Intracellular Transport and Conformational Dynamics of Nucleic Acids $203,547
84.367 California Global Education Project Statewide Office $169,672
47.050 Laboratory Simulations of Cloud Processing of Smoke $168,879
47.076 Racial Equity: CO-Constructing Faculty Critical Consciousness $163,106
21.027 Covid-19 Veterans Legal Clinic - Helping Veterans Experiencing Homelessness and Housing Insecurity $112,384
59.037 Brink Sbdc : US Sba Fy2023 $109,661
47.049 Reu Site: Multidisciplinary Chemistry Research: Empowering Scientists to Improve Society $108,855
47.049 Rui: Quantum Kinetics of Neutrinos: Studying the Universe at the Interface of Neutrino and Nuclear Astrophysics $106,572
16.030 The Establishment of A National Center on Restorative Justice $103,976
59.037 Brink Sbdc : US Sba Fy2024 $99,896
16.575 Victims of Crime Act (voca) Legal Assist Program $94,203
47.049 Collaborative Research (rui): Understanding Sheath Formation in Electronegative and Electropositive Multiple Ion Species Plasma, Including Both Unmagnetized and Magnetized Cases $91,944
47.049 Rui: Phosphorus-Directed C-H Borylation and Reactivity of Phosphaboronates $80,430
84.367 Inquiry Now: Equity-Centered Instructional Leadership $79,985
84.206 Project Brilliance: Designing Identification Methods and Programs for Gifted Students with Disabilities $75,695
47.074 Rcn Ube: A National Malate Dehydrogenase Protein- Centric Molecular Life Sciences Course-Based Undergraduate Research Network $75,358
47.050 Career: Small-Scale Plankton-Aggregate Dynamics and the Biological Pump: Integrating Mathematical Biology in Research and Education $67,663
47.049 Collaborative Research: Dmref: Living Biotic-Abiotic Materials with Temporally Programmable Actuation $67,608
47.041 Research: Collaborative Research: Sustaining and Scaling the Impact of the Midfield Project at the American Society for Engineering Education $66,158
47.074 Career: Integrating Field Experiments, Mathematical Models, and Inclusive Education to Understand Ecological Consequences of Variation in Host-Pathogen Interactions $65,762
47.079 Ires Track I: US-Sweden Clinical Bioinformatics Research Training Program $53,786
12.800 Design and Realtime Characterization of Topologically Active Dna-Based Materials $47,379
47.050 Collaborative Research: Gp-Extra: Oceanographic Shipboard and Lab Research for Diverse Students: Experiential Learning As A Gateway to Geoscience Careers $45,247
10.025 Diagnostic Tools for Quarantine Significant Bean Beetles $44,844
47.079 Collaborative Research: Rui: Ires Track I: From Fundamental to Applied Soft Matter: Research Experiences in Mexico $43,579
47.049 American Physical Society Conference for Undergraduate Women in Physics $39,767
47.049 Leaps-Mps: An Ultracold Atom Platform for Undergraduate Training in Quantum Technology $38,633
84.367 California Global Education Project at University of San Diego $34,700
84.165 Magnet Schools Assistance Program Grant to Cmpa at Sdusd $29,968
47.049 Rui: Terpenes As Versatile Building Blocks for Multivalent Polymeric and Nanoparticle Systems $29,123
47.076 Collaborative Research: Fostering Elementary School Students' Visuospatial Skills and Mathematical Competencies Through An Origami-Based Program $27,117
47.076 Iuse: Collaborative Research: Integrating Sociotechnical Issues in Electrical Engineering Starting with Circuits $26,047
84.379 Teacher Education Assistance for College and Higher Education (teach) Grants $24,518
66.309 USA Epa Energy Justice Support Project $23,505
21.027 Covid 19 Fiscal Agent: Love Linda Vista, Community Food Grant Program $22,484
47.041 Ret Site: Climate Changemakers in Waste Upcycling, Water Justice and Sustainable Energy $20,672
47.050 Focused Cope: Heat Waves in the Southern California Coastal Zone: Their Oceanic and Atmospheric Drivers, Human Health Impacts, and Sustainable Adaptation $20,433
45.024 Climate Architecture: Salton Sea Research Base $20,000
93.145 Midwest Integration of the National Hiv Curriculum $16,573
43.001 Constructing Free Energy Maps of Sulfur-Containing Protometabolites $12,913
84.408 Iraq and Afghanistan Service Grant (iasg) $10,460
19.801 Women's Inclusion for New Security (wins) $9,967
16.030 National Center on Restorative Justice - Expansion $8,618
93.732 Opioid Workforce Expansion Program-Professional $8,423
47.076 An Interdisciplinary Faculty Community Using A Proteinfocused Course Based Undergraduate Research Experience (cure) to Improve Student Learning $7,889
93.359 San Diego Integrated Care Project and Practicum $7,249
47.076 The Alliance of Students with Disabilities for Inclusion, Networking, and Transition Opportunities in Stem (tapdinto-Stem) $6,412
47.049 Collaborative Research: Access Expansion: Growing A Network of Equity-Focused Programs in the Physical Sciences $5,864
47.075 Collaborative Research: Uncovering and Enhancing Pathways to Psychological Safety at Work for Racial Minority Women $5,460
43.001 Zero G Studies of Few Body and Many Body Physics $5,116
93.879 Healthcare Informatics Data on Demand (hidd) $4,000
93.859 Ecological and Evolutionary Causes and Consequencesof Host Heterogeneity Induced by Prior Exposure $3,192
47.079 Collaborative Research: Rui: Ires-Track I: Brown Carbon Aerosol Formation by Photooxidation of Phenolic Compounds in Nanodroplets $2,888
10.025 Diagnostic Tools for Quarantine Significant Bean Beetles in the Old-World Genus Callosobruchus $2,744
47.074 Rcn-Ube: Training Undergraduate Biologists Through Urban Agriculture $2,118
47.049 Rui: Phosphine-Directed C-H Borylation: Catalysis Development to Bifunctional Ligand Synthesis $31
84.047 Trio - Upward Bound Program $14
84.425 Covid-19 Elementary and Secondary School Emergency Relief (esser) Fund $12
47.041 Mri: Acquisition of A Rheometer for Interdisciplinary Material Science Research and Training of Undergraduate Researchers $-134