Finding 960690 (2023-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-25
Audit: 297400
Organization: Manhattan School of Music (NY)
Auditor: Crowe LLP

AI Summary

  • Core Issue: Discrepancies were found between the FISAP data and the School's financial records.
  • Impacted Requirements: Key figures for Federal Work Study and total tuition and fees did not match, leading to significant variances.
  • Recommended Follow-up: Review and reconcile the FISAP submissions with the School's general ledger to address the identified discrepancies.

Finding Text

The information included in FISAP should agree with the School’s records. However, several variances were noted in comparison to School's records, as follows: 1) For fiscal year ending June 30, 2022, the most recent FISAP submitted during fiscal year ending June 30, 2023, Federal Work Study’s (FWS) institutional and federal share did not agree to the general ledger. FISAP disclosed $47,927 and $86,616 of Institutional and Federal Share, respectively, while the School's general ledger included a total of $35,366 and $97,909 of Institutional and Federal Share, respectively. This resulted in a variance of $12,561 and $(11,293) of Institutional and Federal Share, respectively; 2) Part II, Section A, line 22 included total tuition and fees of $48,931,400 as compared to the School's trial balance of $49,648,675. This resulted in a variance of $717,275; 3) Part III, Sections A and B included various differences in comparison to the ECSI report and trial balance, as illustrated below:

Categories

Student Financial Aid

Other Findings in this Audit

  • 384247 2023-003
    Significant Deficiency
  • 384248 2023-004
    Material Weakness
  • 384249 2023-005
    Significant Deficiency Repeat
  • 384250 2023-001
    Material Weakness
  • 384251 2023-002
    Significant Deficiency
  • 960689 2023-003
    Significant Deficiency
  • 960691 2023-005
    Significant Deficiency Repeat
  • 960692 2023-001
    Material Weakness
  • 960693 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $9.16M
84.138 Federal Perkins Loan Program $488,846
84.063 Federal Pell Grant Program $330,097
84.033 Federal Work-Study Program $97,909
84.007 Federal Supplemental Educational Opportunity Grants $75,195