FAC Explorer

Finding 522112 (2024-002)

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Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-02-05
Audit: 341334
Organization: Southeastern Oklahoma State University (OK)
Auditor: Forvis Mazars LLP

AI Summary

  • Core Issue: The University failed to correct inaccuracies in student application data during the verification process.
  • Impacted Requirements: Compliance with federal regulations (34 CFR 668.51-668.61) regarding verification of applicant information.
  • Recommended Follow-Up: Update controls to ensure accurate corrections on Institutional Student Information Records (ISIRs) and document any discrepancies and changes made during verification.

Finding Text

Criteria or specific requirement - Special Tests and Provisions – Verification (34 CFR 668.51 through 668.61) Institutions responsible for verifying applicant information for those applicants selected by verification by the U.S. Department of Education. Condition – The University’s processes did not ensure corrections were made to student application data Questioned costs - Unknown Context – Out of the population of 281 students selected for verification, a sample of 25 students were selected for testing. Our sampling method was not, and was not intended to be, statistically valid. The number of household members in college was not correct on the student’s Institutional Student Information Record (ISIR) for two students. Effect – The student’s applicant data was not correct when used for packaging and awarding aid Identification as a repeat finding, if applicable – Not applicable Recommendation – The University should update their controls to ensure student data is properly corrected on the students’ ISIRs in the verification process Views of responsible officials and planned corrective actions – We did not verify that a 16-year-old household member listed on a verification form as “in college” was a concurrent high school student due to the student’s age. The number in college reported on the FASFA reflected what was believed to be accurate at the time. While we are no longer required to verify the number in college, going forward, the University will document any discrepancies to support determinations. To strengthen controls around verification, the University will also document any changes made during the verification process and provide supporting evidence for determinations. Additionally, the University will conduct internal audits of the verification process and review the cases of affected students.

Corrective Action Plan

SE did not verify that a 16-year-old household member listed on a verification form as "in college" was a concurrent high school student, due to the student's age. The number in college reported on the FAFSA reflected what was believed to be accurate at the time. While SE is no longer required to verify the number in college, going forward, SE will document any discrepancies to support determinations. To strengthen controls around verification, SE will also document any changes made during the verification process and provide supporting evidence for determinations. Additionally, SE will conduct internal audits of the verification process and review the cases of affected students. Responsible Official: Chrissie Isenberg, Financial Aid Director, has implemented corrective actions. Estimated Completion Date: The updated verification process was implemented immediately following knowledge of the finding. Responsible Official: Chrisie Isenberg, Financial Aid Director, has implemented corrective actions Estimated completion date: The updated verification process was implemented immediately following knowledge of the error

Categories

Special Tests & Provisions

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $27.46M
84.063 Federal Pell Grant Program $7.70M
59.037 Small Business Development Centers $1.55M
84.066 Trio Educational Opportunity Centers $573,562
84.044 Trio Talent Search $494,364
84.033 Federal Work-Study Program $431,629
84.047 Trio Upward Bound $349,846
84.217 Trio McNair Post-Baccalaureate Achievement $267,913
84.042 Trio Student Support Services $256,876
21.027 Coronavirus State and Local Fiscal Recovery Funds $244,398
84.007 Federal Supplemental Educational Opportunity Grants $173,788
84.299 Indian Education -- Special Programs for Indian Children $97,407
93.788 Opioid Str $82,214
11.303 Economic Development Technical Assistance $60,903
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $49,403
47.076 Stem Education (formerly Education and Human Resources) $45,359
47.084 Nsf Technology, Innovation, and Partnerships $39,326
43.008 Office of Stem Engagement (ostem) $37,003
15.634 State Wildlife Grants $18,649
59.065 Growth Accelerator Fund Competition $11,854
84.408 Postsecondary Education Scholarships for Veteran's Dependents $6,973
93.859 Biomedical Research and Research Training $2,200