Finding Text
2022-001 Eligibility and Certification Approval Report (ECAR) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(e) states that an institution must notify the Department of Education by way of the ECAR within 10 days of a change in position of an official at the University. Condition: During our testing, we noted that the change in Vice President (VP) of Finance was not reported timely to the Department of Education. Questioned costs: None Context: During our testing, we noted the VP of Finance had a change in position and it was not updated within 10 days. Cause: The VP of Finance left in August 2021 and there was no replacement until June 2022. The removal of the position was not done to add a temporary VP of Finance until the permanent replacement began. Effect: The University is not in compliance with Department of Education requirements that state the ECAR must have accurately reported information. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding.