FAC Explorer

Finding 610007 (2022-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2022-11-14
Audit: 33924
Organization: University of San Diego (CA)
Auditor: Moss Adams LLP

AI Summary

  • Core Issue: The University failed to report a student's permanent address change to the NSLDS within the required timeframe, leading to inaccurate loan status information.
  • Impacted Requirements: Compliance with 34 CFR section 685.309(b)(2)(i) mandates timely reporting of enrollment status changes to the Department of Education.
  • Recommended Follow-Up: Revise policies to ensure review of graduate lists before submission and establish internal controls for timely reporting of status changes.

Finding Text

FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance "SEE SCHEDULE OF FINDINGS AND QUESTION COSTS FOR CHART/TABLE" Criteria ? Direct Loan, 34 CFR section 685.309(b)(2)(i): An institution is required to notify the Department of Education within 30 to 60 days (depending on the method of communication) if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of a student who enrolled at that school but has ceased to be enrolled on at least a half-time basis. Condition/Context ? A sample of 34 federal aid recipient students were selected from system generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2021-2022 academic year. The enrollment information and withdrawal, address change, or graduation date per the University?s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. An exception was noted whereby the permanent physical address change for 1 student was not reported within the required timeframe to the NSLDS. Effect ? The NSLDS database did not include accurate information until the point at which it was corrected. This information is utilized by Department of Education, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, Billing, and repayment of student loans. Cause ? The University of San Diego contracts with a third-party intermediary to transmit enrollment information to NSLDS. Ultimately, the University of San Diego is responsible for the accuracy and timeliness of its reporting, regardless of whether it uses a third party. For the exceptions noted above, the student status change was not reported within the required time frame or not correctly reported due to the University of San Diego not having effective internal controls established to prevent or detect and correct the non-compliance in a timely manner. Repeat Finding ? This is a repeat finding. See 2021-001. Recommendation ? We recommend the University of San Diego revise its policies to establish a requirement that the list of graduates submitted to NSLDS be reviewed prior to and after being submitted to the NSLDS. We also recommend the University of San Diego establish an internal control to identify and report status changes prior to the established deadline. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with this finding. This student had a permanent physical address change before we implemented the change in the process described in finding 2021-001. During the 2021 audit, we identified that the exception to the timeframe for reporting a permanent physical address update was due to an incorrect parameter in the report used to provide the data as a result of employee turnover in the Registrar's Office. Management amended the report parameters to correctly report students who make permanent physical address changes and believes these enhancements will be sufficient to prevent future errors.

Categories

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

Other Findings in this Audit

  • 33561 2022-001
    Significant Deficiency Repeat
  • 33562 2022-001
    Significant Deficiency Repeat
  • 33563 2022-001
    Significant Deficiency Repeat
  • 33564 2022-001
    Significant Deficiency Repeat
  • 33565 2022-001
    Significant Deficiency Repeat
  • 33566 2022-001
    Significant Deficiency Repeat
  • 33567 2022-002
    Significant Deficiency
  • 33568 2022-001
    Significant Deficiency Repeat
  • 33569 2022-002
    Significant Deficiency
  • 33570 2022-001
    Significant Deficiency Repeat
  • 610003 2022-001
    Significant Deficiency Repeat
  • 610004 2022-001
    Significant Deficiency Repeat
  • 610005 2022-001
    Significant Deficiency Repeat
  • 610006 2022-001
    Significant Deficiency Repeat
  • 610008 2022-001
    Significant Deficiency Repeat
  • 610009 2022-002
    Significant Deficiency
  • 610010 2022-001
    Significant Deficiency Repeat
  • 610011 2022-002
    Significant Deficiency
  • 610012 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans - Ug $70.11M
84.268 Federal Direct Student Loans - Ls $22.39M
84.425 Covid-19 Higher Education Emergency Relief Fund $9.55M
84.038 Federal Perkins Loan Program $5.70M
84.063 Federal Pell Grant Program $5.24M
93.264 Nurse Faculty Loan Program $3.33M
84.033 Federal Work-Study Program $1.35M
19.703 Oral Adversarial Skill Building Initiative (oasis) $1.25M
12.800 Synthetic and Constructive Mathematics of Higher Structures in Homotopy Type Theory $1.19M
84.007 Federal Supplemental Education Opportunity Grants $823,643
84.425 Covid-19 Elementary and Secondary School Emergency Relief (esser) $657,099
93.925 Scholarships for Health Professionals From Disadvantaged Backgrounds $620,000
93.732 Opioid Workforce Expansion Program-Professional $432,895
93.732 Improving Access to Effective Child and Family Services Through Integrated Primary Care $316,261
47.076 Collaborative Research: Fostering Elementary School Students' Visuospatial Skills and Mathematical Competencies Through An Origami-Based Program $280,008
84.047 Trio - Upward Bound Program $274,135
11.020 Expanding the San Diego Regional Energy Innovation Network to Underserved Areas in Southern California $193,473
84.217 Trio - McNair Post-Baccalaureate Achievement $179,659
59.037 2021 Small Business Development Centers $132,770
84.367 California Global Education Project Statewide Office $129,603
59.037 2022 Small Business Development Centers $123,807
47.076 Engaging with Community for Undergraduate Student Success in Mathematics, Engineering and Science $116,077
47.079 Ires Track I: US-Sweden Clinical Bioinformatics Research Training Program $97,449
21.008 Low-Income Taxpayer Clinics $96,192
47.041 Expanding Access to and Participation in Midfield $93,887
16.030 The Establishment of A National Center on Restorative Justice $89,544
16.575 Victims of Crime Act (voca) Legal Assist Program $89,195
47.050 Career: Small-Scale Plankton-Aggregate Dynamics and the Biological Pump: Integrating Mathematical Biology in Research and Education $77,387
11.420 Assessing Ecosystem Health Through Status and Trends of Contaminants $68,302
16.609 Fy19 Project Safe Neighborhoods (psn) - Southern District of California $61,269
47.041 Iuse/pfe Red: Developing Changemaking Engineers $59,523
84.379 Teacher Education Assistance for College and Higher Education (teach) Grants $57,989
47.049 Leaps-Mps: An Ultracold Atom Platform for Undergraduate Training in Quantum Technology $57,581
47.049 Collaborative Research (rui): Understanding Potential Structures and Ion Dynamics Near Sheaths in Electronegative and Electropositive Multi-Species Bounded Plasma $56,536
47.049 Rui: Terpenes As Versatile Building Blocks for Multivalent Polymeric and Nanoparticle Systems $53,505
47.049 Rui: Quantum Kinetics of Neutrinos: A Window on Nuclear and Particle Astrophysics in the Early Universe and Compact Objects $51,954
47.076 Biology Undergraduate Mathematics Attitudes and Anxiety Program (biomaap) $49,057
21.027 Covid-19 Veterans Legal Clinic - Helping Veterans Experiencing Homelessness and Housing Insecurity $46,622
47.041 Asset-Based Practices in Engineering Design (aprende): Formation of Engineers Through A Funds of Knowledge Approach $45,747
12.800 Mapping Molecular-Level Dynamics to Mesoscale Mechanics in Composite Dna-Based Biomaterials $44,718
12.903 Gencyber Academy of Distinction $40,247
47.049 Collaborative Research (rui): Understanding Sheath Formation in Electronegative and Electropositive Multiple Ion Species Plasma, Including Both Unmagnetized and Magnetized Cases $39,923
47.076 An Interdisciplinary Faculty Community Using A Protein-Focused Course Based Undergraduate Research Experience (cure) to Improve Student Learning $36,537
47.049 Rui: Phosphine-Directed C-H Borylation: Catalysis Development to Bifunctional Ligand Synthesis $36,529
47.049 Reu Site: Multidisciplinary Chemistry Research: Empowering Scientists to Improve Society $36,341
47.041 Research: Collaborative Research: Sustaining and Scaling the Impact of the Midfield Project at the American Society for Engineering Education $35,768
16.030 National Center on Restorative Justice (ncrj) $35,763
16.609 Fy18 Project Safe Neighborhoods (psn) - Southern District of California $31,580
45.163 Composite Culture in South Asian History $31,569
47.076 Reimagining Energy: A Culturally-Sustaining Approach to Engineering Education $31,265
12.630 Overcoming the Bias Against Novelty in High Reliability Organizations $30,439
21.027 Covid-19 Usd California Volunteers Climate Action Scholarship $26,944
84.367 California Global Education Project at University of San Diego $24,997
12.800 Homotopy Type Theory: Unified Foundations of Mathematics and Computations $20,901
19.703 Online Course in Oral Litigation Studies and Alternative Dispute Resolution Mechanisms $20,900
47.049 Rui: Quantum Kinetics of Neutrinos: Studying the Universe at the Interface of Neutrino and Nuclear Astrophysics $19,853
47.079 Collaborative Research: Rui: Ires-Track I: Brown Carbon Aerosol Formation by Photooxidation of Phenolic Compounds in Nanodroplets $19,781
14.259 Outreach and Awareness Campaign $13,722
47.041 Mri: Acquisition of A Rheometer for Interdisciplinary Material Science Research and Training of Undergraduate Researchers $12,273
43.001 NASA "cold Atom Lab Project" $10,352
47.074 Rcn Ube: A National Malate Dehydrogenase Protein-Centric Molecular Life Sciences Course-Based Undergraduate Research Network $8,937
12.556 Oceanside Unified School District Project Service $7,402
93.242 Personalizing Parent Training Interventions for Culturally Diverse Families $6,252
12.800 Design and Realtime Characterization of Topologically Active Dna-Based Materials $6,162
84.408 Iraq and Afghanistan Service Grant (iasg) $6,125
11.008 National Ocean Sciences Bowl 2022 $6,043
93.859 A Novel in Vitro Microscopy Suite to Elucidate Intracellular Transport and Conformational Dynamics of Nucleic Acids $5,917
47.050 Collaborative Research: Gp-Extra: Oceanographic Shipboard and Lab Research for Diverse Students: Experiential Learning As A Gateway to Geoscience Careers $2,722
11.008 National Ocean Sciences Bowl 2021 $1,144
93.859 Ecological and Evolutionary Causes and Consequences of Host Heterogeneity Induced by Prior Exposure $803
47.049 Collaborative Research: Understanding Sheaths and Pre-Sheaths in Magnetized and Unmagnetized Plasmas $650
11.008 National Ocean Sciences Bowl 2020 $341
81.049 Collaborative Research: Understanding Sheaths and Pre-Sheaths in Magnetized and Unmagnetized Plasmas $85
47.076 Integrating and Scaffolding Research Into Undergraduate Curricula: Probing Faculty, Student, Disciplinary, and Institutional Pathways to Transformational Change $57
59.037 Covid-19 - Covid-19 Assistance (sba-Cares) - Sbdc $38