Finding 943203 (2023-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-09
Audit: 289758
Organization: Shawnee State University (OH)

AI Summary

  • Core Issue: Shawnee State University failed to report student status changes for withdrawals on time and accurately, leading to a material weakness and noncompliance.
  • Impacted Requirements: The university did not meet federal reporting deadlines for the Federal Pell Grant and Direct Loan Programs, violating established regulations.
  • Recommended Follow-Up: Implement a control process to ensure timely and accurate reporting of student status changes, along with a comprehensive review of financial aid procedures.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name - ALNs 84.063 and 84.268; Department of Education; Federal Pell Grant Program and Federal Direct Loan Program Federal Award Identification Number and Year - N/A Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes - 2022 002 Criteria - Federal Pell Grant Program: An institution shall submit, in accordance with deadline dates established by the secretary, through publication in the Federal Register, other reports and information the secretary requires and shall comply with the procedures the secretary finds necessary to ensure that the reports are correct (34 CFR Section 690.83(b)(2)). Federal Direct Student Loans: Changes in student status are required to be reported to the National Student Loan Data System (NSLDS) within 30 days of the change or included in a Student Status Confirmation Report (SSCR) sent to the NSLDS within 60 days of the status change (34 CFR Section 685.309(b)). Condition - Shawnee State University did not report student status changes timely and accurately for certain students who withdrew during the year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 25 students tested for student change status, 5 student status changes were not submitted within the required time frame and were not properly reported as withdrawn. Cause and Effect - The University did not have a process in place in order to ensure timely and proper reporting for all student status changes. As a result, there were instances of reporting outside of the required time frame and instances where reporting was incorrect. Recommendation - We recommend that the University put a control process in place in order to ensure all student status changes are reported timely and accurately. Views of Responsible Officials and Planned Corrective Actions - Shawnee State University will perform a comprehensive review of financial aid procedures (including review of financial aid processing, personnel responsibilities, and system modifications) and make revisions to workflows to prevent future occurrence of this finding. A review of activity prior to implementation of revised procedures will be conducted, and any exceptions will be documented and corrected.

Categories

Student Financial Aid Material Weakness Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 366759 2023-002
    Material Weakness Repeat
  • 366760 2023-002
    Material Weakness Repeat
  • 366761 2023-003
    Material Weakness Repeat
  • 366762 2023-003
    Material Weakness Repeat
  • 366763 2023-004
    Material Weakness
  • 943201 2023-002
    Material Weakness Repeat
  • 943202 2023-002
    Material Weakness Repeat
  • 943204 2023-003
    Material Weakness Repeat
  • 943205 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $10.87M
84.063 Federal Pell Grant Program $5.80M
11.307 Economic Adjustment Assistance $1.00M
84.027 Special Education_grants to States $617,533
94.006 Americorps $467,197
84.066 Trio_educational Opportunity Centers $433,818
84.287 Twenty-First Century Community Learning Centers $342,723
84.047 Trio_upward Bound $251,548
84.425 Covid-19 - Education Stabilization Fund $226,323
93.732 Mental and Behavioral Health Education and Training Grants $182,024
84.033 Federal Work-Study Program $174,714
93.575 Child Care and Development Block Grant $164,400
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $126,216
17.268 H-1b Job Training Grants $117,682
84.007 Federal Supplemental Educational Opportunity Grants $103,325
84.371 Striving Readers $95,943
11.024 Build to Scale $60,968
10.558 Child and Adult Care Food Program $23,982
94.013 Volunteers in Service to America $23,262
45.129 Promotion of the Humanities_federal/state Partnership $16,389
43.012 Space Technology $11,094
23.001 Appalachian Regional Development (see Individual Appalachian Programs) $8,749
45.025 Promotion of the Arts_partnership Agreements $4,000