FAC Explorer

Finding 610011 (2022-002)

Significant Deficiency
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 of San Diego failed to reconcile direct loan disbursements for both undergraduate and graduate schools, leading to potential mismatches with federal records.
  • Impacted Requirements: This finding violates 34 CFR 685.300(b)(5), which mandates monthly reconciliations of institutional records with federal loan data.
  • Recommended Follow-Up: Revise and communicate updated policies and procedures for reconciliations to ensure compliance and prevent future discrepancies.

Finding Text

FINDING 2022-002 - Special Tests and Provisions - Borrower Data Transmission and Reconciliation: Significant Deficiency in Internal Control Over Compliance: See Schedule of Findings and Questioned Costs for Chart/Table. Criteria - 34 CFR 685.300(b)(5) - On a monthly basis, the school must reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and accepted by the Secretary. Condition / Context - The University of San Diego operates a law school and an undergraduate and graduate school. A sample of 6 direct loan reconciliations were selected from the population of all reconciliations performed by the University, under both schools during the year ended June 30, 2022. We obtained the supporting schedules used to reconcile the disbursed direct loan funds to the federal government?s records. The University did not complete reconciliations of its direct loan program disbursements for the undergraduate and graduate school. Cause - The process for reconciling this data was revised during the year ended June 30, 2022, and the change was not reflected in the University of San Diego?s policies and procedures. There was turnover in the position responsible for reconciling this data, and the responsibility did not transfer to another individual, and as a result, the reconciliations were not completed. Effect - There is a chance that the University of San Diego?s records may not match the federal government?s records of direct loan disbursement. Repeat finding - This is not a repeat finding. Recommendation - We recommend the University revise its existing policies and procedures to accommodate the change. View of responsible officials - Management concurs with this finding. This exception was due to a change in the undergraduate and graduate school monthly reconciliation process that was not subsequently communicated during employee turnover in the Controller?s Office. Management updated the direct lending servicing system reconciliation procedures to accommodate the change in process. Management believes these enhancements will be sufficient to prevent future errors.

Categories

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

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
  • 610007 2022-001
    Significant Deficiency Repeat
  • 610008 2022-001
    Significant Deficiency Repeat
  • 610009 2022-002
    Significant Deficiency
  • 610010 2022-001
    Significant Deficiency Repeat
  • 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