FAC Explorer

Finding 61857 (2022-004)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2022-12-19
Audit: 56981
Organization: University of Hawaii (HI)
Auditor: Accuity LLP

AI Summary

  • Core Issue: The institution failed to provide evidence of monthly reconciliation of borrower data for 2 out of 3 months tested.
  • Impacted Requirements: This violates Title 34, Section 685.30(b)(5) of the CFR, which mandates monthly reconciliations of institutional records with direct loan disbursement records.
  • Recommended Follow-Up: Implement monthly reconciliations, retain all supporting records, and ensure backups are maintained to comply with federal requirements.

Finding Text

Questioned Costs $ -0- Finding No. 2022 004: Financial Aid Administration ? Control Deficiency Federal Agency: U.S. Department of Education Assistance Listing Number and Title: 84.268 ? Federal Direct Student Loans Condition During our audit, for 2 out of 3 months selected for testing, the institution did not have evidence that they were transmitting and properly reconciling borrower data. As the institution could not provide evidence that they performed the reconciliation between institutional records and direct loan disbursement records, we deem the reconciliation to not have been performed. Criteria Title 34, Section 685.30(b)(5) of the CFR requires the institution to reconcile institution records with direct loan funds received from the Secretary of Education and direct loan disbursement records submitted to and accepted by the Secretary of Education on a monthly basis. Cause Due to an unexpected malfunction of the institution?s data server, all evidence that the monthly reconciliation process was completed prior to March 2022 was lost. Effect In accordance with 34 CFR 668.84, the Secretary of Education may levy fines and/or penalties on the institution or suspend future participation in federal student financial assistance programs for failure to comply with the requirements applicable to Title IV of the HEA. Context A sample of 3 monthly reconciliations was selected for audit from a population of 12 monthly reconciliations. Our test found that the institution was unable to provide us with the requested reconciliations for 2 out of our 3 sampled months. Our sample was a statistically valid sample. Repeat Finding This is a not a repeat finding. Recommendation We recommend that the institution reconcile borrower information on a monthly basis, retain records to ensure compliance with Federal requirements, and retain secondary copies of the reconciliation support. Views of Responsible Officials and Planned Corrective Actions In November 2022, the institution implemented procedures to back up documentation supporting the transmittal and reconciliation of borrower data on at least a quarterly basis.

Corrective Action Plan

Finding No. 2022-004: Financial Aid Administration ? Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.268 ? Federal Direct Student Loans Questioned Costs: $ - Responsible Individual: Jennifer Bradley, Financial Aid Manager, Kapi`olani Community College Date Action Taken: March 2022 In early March 2022 the campus servers, held by the Center for Excellence in Learning, Teaching and Technology or CELTT, where all data was stored, went down and data was not recoverable. Documentation used as evidence is copy of real-time reports/transactions. All reconciliation documentation was stored on that server. Though reconciliation was done monthly, we were not able to provide evidence of 2 of the 3 sample months. After we were apprised of the campus servers, the Financial Aid Office created drives/folders in UH Enterprise Dropbox where we started to save our daily work, including reconciliation documentation. This commenced about March 10, 2022. We started using UH Enterprise Dropbox for Centralization processes in December 2020, thus expanded its use to include our office work/processes. On approximately March 14, 2022 CELTT was able to restore/recreate the servers and install the proper software to resume operations and store data. The campus servers have since been manually backed-up every-other-week. Additionally, CELTT is working on an automated process to back-up the campus servers on a weekly basis. They are awaiting hardware to complete this process. It is expected that the automated back-up will start in early 2023. Starting November 2022 and on at least a quarterly basis reconciliation documentation is transferred/saved to the campus server. This will assure that we have proper documentation of our reconciliation.

Categories

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $114.51M
84.063 Federal Pell Grant Program $45.96M
84.362 Native Hawaiian Education $11.38M
12.630 Basic, Applied, and Advanced Research in Science and Engineering $8.13M
43.U01 Irtf Operation $5.74M
12.109 Protection, Clearing and Straightening Channels $3.80M
97.005 State and Local Homeland Security National Training Program $3.69M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $3.42M
84.048 Career and Technical Education -- Basic Grants to States $3.13M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $2.87M
12.U03 Other $2.64M
12.550 The Language Flagship Grants to Institutions of Higher Education $2.59M
12.005 Conservation and Rehabilitation of Natural Resources on Military Installations (b) $2.34M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2.32M
94.006 Americorps $2.16M
84.042 Trio_student Support Services $2.09M
84.007 Federal Supplemental Educational Opportunity Grants $1.77M
15.808 U.s. Geological Survey_ Research and Data Collection $1.74M
11.417 Sea Grant Support $1.74M
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $1.71M
84.371 Striving Readers $1.55M
84.044 Trio_talent Search $1.53M
84.U02 Other $1.45M
10.228 Alaska Native Serving and Native Hawaiian Serving Institutions Education Grants $1.43M
15.820 National Climate Change and Wildlife Science Center $1.38M
59.037 Small Business Development Centers $1.35M
10.511 Smith-Lever Funding (various Programs) $1.34M
84.033 Federal Work-Study Program $1.33M
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $1.09M
15.818 Volcano Hazards Program Research and Monitoring $1.08M
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $1.08M
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $996,348
84.015 National Resource Centers Program for Foreign Language and Area Studies Or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program $969,272
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $939,116
11.420 Coastal Zone Management Estuarine Research Reserves $909,954
84.310 Statewide Family Engagement Centers $897,798
93.874 Strengthening the Public Health System in US-Affiliated Pacific Islands (non-Pphf) $897,318
10.310 Agriculture and Food Research Initiative (afri) $849,907
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $794,624
15.615 Cooperative Endangered Species Conservation Fund $794,188
84.047 Trio_upward Bound $766,020
93.U02 Other $700,879
93.113 Environmental Health $697,273
93.157 Centers of Excellence $688,054
93.778 Medical Assistance Program $676,384
93.822 Health Careers Opportunity Program $662,861
59.075 Shuttered Venue Operators Grant Program $629,850
93.211 Telehealth Programs $609,405
93.398 Cancer Research Manpower $588,322
15.605 Sport Fish Restoration Program $585,916
93.396 Cancer Biology Research $565,247
93.369 Acl Independent Living State Grants $542,880
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $533,184
11.307 Economic Adjustment Assistance $524,594
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $483,069
84.407 Transition Programs for Students with Intellectual Disabilities Into Higher Education $472,972
10.514 Expanded Food and Nutrition Education Program $442,168
11.805 Mbda Business Center $440,980
84.372 Statewide Longitudinal Data Systems $436,481
15.945 Cooperative Research and Training Programs ? Resources of the National Park System $410,785
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $399,067
84.066 Trio_educational Opportunity Centers $398,554
81.113 Defense Nuclear Nonproliferation Research $371,074
59.044 Veterans Outreach Program $370,999
11.431 Climate and Atmospheric Research $370,768
10.202 Cooperative Forestry Research $329,055
66.460 Nonpoint Source Implementation Grants $297,425
20.U01 Other $287,222
12.002 Procurement Technical Assistance for Business Firms $286,758
43.U01 Other $285,126
93.982 Mental Health Disaster Assistance and Emergency Mental Health $284,357
84.206 Javits Gifted and Talented Students Education $283,591
93.667 Social Services Block Grant $268,141
98.001 Usaid Foreign Assistance for Programs Overseas $266,742
93.297 Teenage Pregnancy Prevention Program $265,467
93.788 Opioid Str $264,448
93.958 Block Grants for Community Mental Health Services $262,195
93.866 Aging Research $238,577
10.912 Environmental Quality Incentives Program $235,575
93.352 Construction Support $235,010
84.335 Child Care Access Means Parents in School $224,291
93.361 Nursing Research $219,121
21.027 Coronavirus State and Local Fiscal Recovery Funds $216,059
10.680 Forest Health Protection $213,756
12.910 Research and Technology Development $211,546
93.165 Grants to States for Loan Repayment $202,103
15.657 Endangered Species Conservation ? Recovery Implementation Funds $192,179
93.145 Aids Education and Training Centers $189,680
93.556 Promoting Safe and Stable Families $183,710
93.059 Training in General, Pediatric, and Public Health Dentistry $181,044
19.U01 Other $180,849
11.482 Coral Reef Conservation Program $178,271
21.019 Coronavirus Relief Fund $177,875
84.129 Rehabilitation Long-Term Training $177,823
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $174,912
20.701 University Transportation Centers Program $173,702
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $173,195
93.631 Developmental Disabilities Projects of National Significance $171,297
94.003 State Commissions $168,914
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $167,182
15.634 State Wildlife Grants $166,917
11.429 Marine Sanctuary Program $158,285
93.326 Strengthening Public Health Through Surveillance, Epidemiologic Research, Disease Detection and Prevention $156,455
12.902 Information Security Grants $154,990
84.229 Language Resource Centers $149,658
11.473 Office for Coastal Management $145,756
84.326 Special Education_technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $145,737
84.259 Native Hawaiian Career and Technical Education $145,729
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program (b) $145,083
43.U02 Other $144,903
81.RD Other $144,774
12.903 Gencyber Grants Program $140,711
15.614 Coastal Wetlands Planning, Protection and Restoration Program $140,316
97.039 Hazard Mitigation Grant $129,794
11.437 Pacific Fisheries Data Program $129,788
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $127,216
15.611 Wildlife Restoration and Basic Hunter Education $126,740
81.041 State Energy Program $126,190
11.303 Economic Development_technical Assistance $125,844
12.900 Language Grant Program $125,058
16.820 Postconviction Testing of Dna Evidence to Exonerate the Innocent $123,121
93.932 Native Hawaiian Health Care Systems $120,703
10.001 Agricultural Research_basic and Applied Research $116,700
81.U01 Other $114,771
45.149 Promotion of the Humanities_division of Preservation and Access $109,370
43.RD Other $105,324
11.467 Meteorologic and Hydrologic Modernization Development $103,372
12.U02 Other $103,281
11.439 Marine Mammal Data Program $103,189
64.U01 Other $103,150
47.083 Integrative Activities $103,029
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $102,964
12.RD Other $101,126
15.232 Wildland Fire Research and Studies Program $100,702
10.932 Regional Conservation Partnership Program $100,432
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $99,788
17.259 Wia Youth Activities $99,227
93.732 Mental and Behavioral Health Education and Training Grants $96,960
81.135 Advanced Research Projects Agency - Energy $95,868
15.664 Fish and Wildlife Coordination and Assistance Programs $91,852
93.334 The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions Related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and Local Levels $91,565
43.003 Exploration $90,417
15.875 Economic, Social, and Political Development of the Territories $89,327
11.008 Noaa Mission-Related Education Awards $88,978
12.420 Military Medical Research and Development $87,537
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $84,061
21.026 Homeowner Assistance Fund $83,677
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $80,729
93.137 Community Programs to Improve Minority Health Grant Program $80,599
93.226 Research on Healthcare Costs, Quality and Outcomes $80,579
93.837 Cardiovascular Diseases Research $79,511
11.419 Coastal Zone Management Administration Awards $78,435
15.670 Adaptive Science $78,391
93.387 National and State Tobacco Control Program (b) $77,990
11.454 Unallied Management Projects $77,904
93.747 Elder Abuse Prevention Interventions Program $76,172
20.616 National Priority Safety Programs $74,183
81.049 Office of Science Financial Assistance Program $71,970
96.008 Social Security - Work Incentives Planning and Assistance Program $71,572
15.812 Cooperative Research Units Program $67,797
16.726 Juvenile Mentoring Program $67,623
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $66,766
12.401 National Guard Military Operations and Maintenance (o&m) Projects $64,692
10.516 Rural Health and Safety Education Competitive Grants Program $63,244
11.468 Applied Meteorological Research $63,024
10.U02 Other $61,827
20.109 Air Transportation Centers of Excellence $61,322
97.132 Financial Assistance for Countering Violent Extremism $60,459
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $60,353
20.200 Highway Research and Development Program $58,845
45.312 National Leadership Grants $58,411
20.205 Highway Planning and Construction $57,434
84.021 Overseas Programs - Group Projects Abroad $55,627
93.172 Human Genome Research $55,054
10.025 Plant and Animal Disease, Pest Control, and Animal Care $54,151
20.600 State and Community Highway Safety $53,346
97.RD Other $52,887
47.070 Computer and Information Science and Engineering $52,001
10.215 Sustainable Agriculture Research and Education $51,637
93.394 Cancer Detection and Diagnosis Research $51,476
93.136 Injury Prevention and Control Research and State and Community Based Programs $51,265
10.500 Cooperative Extension Service $50,246
12.U01 Other $49,627
15.630 Coastal Program $48,415
43.001 Science $47,856
10.220 Higher Education - Multicultural Scholars Grant Program $47,567
93.393 Cancer Cause and Prevention Research $47,322
10.902 Soil and Water Conservation $46,433
81.087 Renewable Energy Research and Development $46,321
15.981 Water Use and Data Research $46,156
84.382 Strengthening Minority-Serving Institutions $46,025
14.872 Public Housing Capital Fund $45,854
16.812 Second Chance Act Reentry Initiative $45,476
94.009 Training and Technical Assistance $44,369
43.008 Education $43,846
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $43,481
98.U01 Other $43,238
15.506 Water Desalination Research and Development Program $42,202
93.U03 Other $41,345
45.161 Promotion of the Humanities_research $39,577
10.664 Cooperative Forestry Assistance $39,056
81.U02 Other $38,418
93.310 Trans-Nih Research Support $38,357
93.011 National Organizations of State and Local Officials $38,207
21.029 Coronavirus Capital Projects Fund Program $37,908
93.495 Community Health Workers for Public Health Response and Resilient $37,130
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $36,680
11.611 Manufacturing Extension Partnership $36,000
15.678 Cooperative Ecosystem Studies Units $35,717
20.RD Other $35,547
84.031 Higher Education_institutional Aid $35,182
93.251 Early Hearing Detection and Intervention $34,840
47.049 Mathematical and Physical Sciences $34,692
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $34,692
10.336 Veterinary Services Grant Program $34,512
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $33,612
84.022 Overseas Programs - Doctoral Dissertation Research Abroad $33,194
19.RD Other $33,024
64.U02 Other $32,584
14.267 Continuum of Care Program $32,276
93.969 Pphf Geriatric Education Centers $32,190
93.917 Hiv Care Formula Grants $31,619
11.441 Regional Fishery Management Councils $31,441
43.002 Aeronautics $31,003
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $30,446
10.515 Renewable Resources Extension Act and National Focus Fund Projects $30,311
59.058 Federal and State Technology Partnership Program $29,704
15.944 Natural Resource Stewardship $29,703
93.U01 Other $29,011
15.608 Fish and Wildlife Management Assistance $29,000
93.250 Geriatric Academic Career Awards Department of Health and Human Services (b) $28,460
11.012 Integrated Ocean Observing System (ioos) $27,300
93.470 Alzheimer's Disease Program Initiative (adpi) $27,214
10.678 Forest Stewardship Program $27,196
08.U01 Other $27,103
59.061 State Trade and Export Promotion Pilot Grant Program $26,932
93.270 Adult Viral Hepatitis Prevention and Control $26,218
10.311 Beginning Farmer and Rancher Development Program $25,835
11.472 Unallied Science Program $25,626
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $25,427
93.110 Maternal and Child Health Federal Consolidated Programs $24,957
93.273 Alcohol Research Programs $24,499
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $24,287
93.307 Minority Health and Health Disparities Research $23,720
66.472 Beach Monitoring and Notification Program Implementation Grants $23,584
15.815 National Land Remote Sensing_education Outreach and Research $23,441
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $22,723
10.707 Research Joint Venture and Cost Reimbursable Agreements $22,523
45.129 Promotion of the Humanities_federal/state Partnership $21,980
47.079 Office of International Science and Engineering $21,825
47.076 Education and Human Resources $21,818
16.U01 Other $21,578
93.838 Lung Diseases Research $21,427
93.914 Hiv Emergency Relief Project Grants $20,724
12.431 Basic Scientific Research $20,648
84.425 Education Stabilization Fund $20,447
15.U01 Other $20,401
10.674 Wood Utilization Assistance $20,067
45.024 Promotion of the Arts_grants to Organizations and Individuals $19,926
93.855 Allergy, Immunology and Transplantation Research $19,870
93.989 International Research and Research Training $19,812
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $19,787
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $19,597
47.041 Engineering $19,358
47.074 Biological Sciences $19,331
93.940 Hiv Prevention Activities_health Department Based $19,076
10.699 Partnership Agreements $18,993
10.U01 Other $18,905
93.991 Preventive Health and Health Services Block Grant $18,328
10.320 Sun Grant Program $18,274
45.313 Laura Bush 21st Century Librarian Program $17,993
10.558 Child and Adult Care Food Program $17,354
84.324 Research in Special Education $17,194
10.522 Food and Agriculture Service Learning Program $16,875
11.017 Ocean Acidification Program (oap) $16,792
10.229 Extension Collaborative on Immunization Teaching & Engagement $16,780
66.716 Research, Development, Monitoring, Public Education, Training, Demonstrations, and Studies $16,283
84.287 Twenty-First Century Community Learning Centers $15,840
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $15,507
10.253 Consumer Data and Nutrition Research $15,279
93.516 Affordable Care Act (aca) Public Health Training Centers Program $14,650
11.452 Unallied Industry Projects $14,297
10.675 Urban and Community Forestry Program $13,603
15.631 Partners for Fish and Wildlife $12,345
10.534 Cacfp Meal Service Training Grants $12,273
11.405 Cooperative Institute (inter-Agency Funded Activities) $11,914
93.242 Mental Health Research Grants $11,592
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $11,592
10.170 Specialty Crop Block Grant Program - Farm Bill $10,641
84.365 English Language Acquisition State Grants $10,499
11.011 Ocean Exploration $10,289
10.RD Other $10,000
14.U01 Other $9,941
15.805 Assistance to State Water Resources Research Institutes $9,902
11.802 Minority Business Resource Development $9,539
93.279 Drug Abuse and Addiction Research Programs $9,295
93.865 Child Health and Human Development Extramural Research $9,016
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $8,814
45.025 Promotion of the Arts_partnership Agreements $8,625
10.777 Norman E. Borlaug International Agricultural Science and Technology Fellowship $8,395
15.654 Visitor Facility Enhancements - Refuges and Wildlife $7,843
10.212 Small Business Innovation Research $7,567
47.075 Social, Behavioral, and Economic Sciences $7,468
15.637 Migratory Bird Joint Ventures $7,343
93.397 Cancer Centers Support Grants $7,126
45.164 Promotion of the Humanities_public Programs $7,020
10.931 Agricultural Conservation Easement Program $6,945
64.RD Other $6,885
10.304 Homeland Security_agricultural $6,725
15.628 Multistate Conservation Grant Program $6,626
11.023 Science, Technology, Engineering, and Mathematics (stem) Talent Challenge Program $6,624
12.300 Basic and Applied Scientific Research $6,411
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $6,338
93.859 Biomedical Research and Research Training $5,503
45.169 Promotion of the Humanities_office of Digital Humanities $5,453
93.399 Cancer Control $4,758
94.008 Commission Investment Fund $4,536
20.215 Highway Training and Education $4,237
66.461 Regional Wetland Program Development Grants $4,186
93.051 Alzheimer's Disease Demonstration Grants to States $4,072
10.934 Feral Swine Eradication and Control Pilot Program (c, Z) $3,235
15.RD Other $3,025
93.241 State Rural Hospital Flexibility Program $2,896
10.329 Crop Protection and Pest Management Competitive Grants Program $2,297
10.309 Specialty Crop Research Initiative $2,130
47.050 Geosciences $2,060
93.121 Oral Diseases and Disorders Research $2,013
12.800 Air Force Defense Research Sciences Program $2,008
12.U04 Other $1,888
10.855 Distance Learning and Telemedicine Loans and Grants $1,760
93.558 Temporary Assistance for Needy Families $1,650
10.156 Federal-State Marketing Improvement Program $1,638
93.888 Specially Selected Health Projects $1,395
11.U01 Other $1,380
93.103 Food and Drug Administration_research $571
10.200 Grants for Agricultural Research, Special Research Grants $427
17.265 Native American Employment and Training $427
93.395 Cancer Treatment Research $368
10.307 Organic Agriculture Research and Extension Initiative $20
12.632 Legacy Resource Management Program $7
93.RD Other $-294