Finding 964986 (2023-005)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-29

AI Summary

  • Core Issue: East Stroudsburg University lacks formal documentation for the review and approval of Direct Loan reconciliations.
  • Impacted Requirements: This finding indicates non-compliance with 2 CFR 200.303, which mandates proper internal controls for federal fund management.
  • Recommended Follow-Up: Provide training and resources to staff to ensure adherence to university policies and federal requirements for reconciliations and documentation.

Finding Text

2023 – 005 Federal Agency: Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.268 Federal Award Identification Number and Year: P268K222133 and P268K232133; all grants were awarded within the 2021-22 and 2022-23 award years Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: The Code of Federal Regulations, 2 CFR 200.303, non-Federal entities receiving Federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. Condition and Context: During the testing of Direct Loan Reconciliations on the State System, we noted that East Stroudsburg University was performing reconciliations; however, formal documentation of review or approval could not be provided. Questioned Costs: N/A Cause: The University financial and student records management did not have the appropriate coordination or communication with the financial aid team to formally document the review of the reconciliations being performed on a timely basis. Effect: The University is not complying with internal policy and federal requirements to ensure federal funds are properly reconciled. Repeat Finding: No Recommendation: The University should ensure all necessary employees receive proper training, support, and time to follow the university policies and federal requirements related to monthly reconciliations and maintenance of documentation. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Matching / Level of Effort / Earmarking Student Financial Aid Significant Deficiency

Other Findings in this Audit

  • 388533 2023-006
    Significant Deficiency
  • 388534 2023-007
    Significant Deficiency
  • 388535 2023-007
    Significant Deficiency
  • 388536 2023-002
    Significant Deficiency Repeat
  • 388537 2023-003
    Significant Deficiency Repeat
  • 388538 2023-004
    Significant Deficiency Repeat
  • 388539 2023-006
    Significant Deficiency
  • 388540 2023-007
    Significant Deficiency
  • 388541 2023-002
    Significant Deficiency Repeat
  • 388542 2023-003
    Significant Deficiency Repeat
  • 388543 2023-004
    Significant Deficiency Repeat
  • 388544 2023-005
    Significant Deficiency
  • 388545 2023-006
    Significant Deficiency
  • 388546 2023-007
    Significant Deficiency
  • 388547 2023-001
    Significant Deficiency Repeat
  • 388548 2023-001
    Significant Deficiency Repeat
  • 964975 2023-006
    Significant Deficiency
  • 964976 2023-007
    Significant Deficiency
  • 964977 2023-007
    Significant Deficiency
  • 964978 2023-002
    Significant Deficiency Repeat
  • 964979 2023-003
    Significant Deficiency Repeat
  • 964980 2023-004
    Significant Deficiency Repeat
  • 964981 2023-006
    Significant Deficiency
  • 964982 2023-007
    Significant Deficiency
  • 964983 2023-002
    Significant Deficiency Repeat
  • 964984 2023-003
    Significant Deficiency Repeat
  • 964985 2023-004
    Significant Deficiency Repeat
  • 964987 2023-006
    Significant Deficiency
  • 964988 2023-007
    Significant Deficiency
  • 964989 2023-001
    Significant Deficiency Repeat
  • 964990 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $480.66M
84.063 Federal Pell Grant Program $112.13M
84.038 Federal Perkins Loan Program $8.43M
93.575 Child Care and Development Block Grant $7.90M
84.007 Federal Supplemental Educational Opportunity Grants $5.13M
84.033 Federal Work-Study Program $4.51M
84.011 Migrant Education_state Grant Program $4.45M
93.917 Hiv Care Formula Grants $4.22M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $4.17M
84.042 Trio_student Support Services $2.68M
84.031 Higher Education_institutional Aid $2.68M
17.504 Consultation Agreements $1.97M
84.048 Career and Technical Education -- Basic Grants to States $1.28M
93.600 Head Start $1.09M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $809,261
12.902 Information Security Grants $792,848
84.407 Transition Programs for Students with Intellectual Disabilities Into Higher Education $596,362
84.044 Trio_talent Search $476,056
14.241 Housing Opportunities for Persons with Aids $421,011
93.364 Nursing Student Loans $416,778
12.357 National Fish and Wildlife Foundation $394,472
47.083 Integrative Activities $391,730
84.149 Migrant Education_college Assistance Migrant Program $377,030
16.738 Edward Byrne Memorial Justice Assistance Grant Program $370,419
11.008 Noaa Mission-Related Education Awards $332,150
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $271,914
12.002 Procurement Technical Assistance for Business Firms $243,840
21.027 Coronavirus State and Local Fiscal Recovery Funds $227,328
16.550 State Justice Statistics Program for Statistical Analysis Centers $208,509
19.408 Academic Exchange Programs - Teachers $205,193
84.116 Fund for the Improvement of Postsecondary Education $203,755
93.279 Drug Abuse and Addiction Research Programs $198,356
20.U04 Little Daniels Run Mitigation $187,548
16.575 Crime Victim Assistance $184,727
12.006 National Defense Education Program $180,248
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $171,640
17.502 Occupational Safety and Health_susan Harwood Training Grants $162,549
47.074 Biological Sciences $157,348
93.191 Graduate Psychology Education Program and Patient Navigator and Chronic Disease Prevention Program $150,645
47.049 Mathematical and Physical Sciences $142,363
12.905 Cybersecurity Core Curriculum $139,957
47.075 Social, Behavioral, and Economic Sciences $136,330
47.041 Engineering $135,539
81.049 Office of Science Financial Assistance Program $132,993
10.001 Agricultural Research_basic and Applied Research $126,894
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $126,362
93.173 Research Related to Deafness and Communication Disorders $124,317
93.732 Mental and Behavioral Health Education and Training Grants $118,017
45.024 Promotion of the Arts_grants to Organizations and Individuals $116,391
84.047 Trio_upward Bound $106,693
84.215 Fund for the Improvement of Education $97,399
10.558 Child and Adult Care Food Program $85,215
10.025 Plant and Animal Disease, Pest Control, and Animal Care $84,660
47.079 Office of International Science and Engineering $81,358
64.034 Va Assistance to United States Paralympic Integrated Adaptive Sports Program $75,230
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $68,740
20.600 State and Community Highway Safety $63,122
12.300 Basic and Applied Scientific Research $57,784
43.001 Science $55,660
47.076 Education and Human Resources $55,609
93.276 Drug-Free Communities Support Program Grants $52,650
93.262 Occupational Safety and Health Program $51,967
19.009 Academic Exchange Programs - Undergraduate Programs $48,236
11.307 Economic Adjustment Assistance $42,649
12.903 Gencyber Grants Program $40,556
93.599 Chafee Education and Training Vouchers Program (etv) $37,500
59.037 Small Business Development Centers $36,229
84.351 Arts in Education $31,241
15.815 National Land Remote Sensing_education Outreach and Research $29,556
16.710 Public Safety Partnership and Community Policing Grants $28,673
66.717 Source Reduction Assistance $28,245
45.313 Laura Bush 21st Century Librarian Program $28,019
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $27,810
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $27,500
93.172 Human Genome Research $25,829
93.788 Opioid Str $25,297
16.812 Second Chance Act Reentry Initiative $24,637
23.002 Appalachian Area Development $22,000
10.902 Soil and Water Conservation $21,372
15.904 Historic Preservation Fund Grants-in-Aid $21,070
47.078 Polar Programs $20,375
23.001 Appalachian Regional Development (see Individual Appalachian Programs) $20,016
93.865 Child Health and Human Development Extramural Research $16,992
84.287 Twenty-First Century Community Learning Centers $16,080
45.129 Promotion of the Humanities_federal/state Partnership $16,000
12.U02 Serdp - Lock Haven $14,917
15.634 State Wildlife Grants $14,850
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $14,126
66.708 Pollution Prevention Grants Program $13,617
47.070 Computer and Information Science and Engineering $13,410
12.U01 Serdp - Lock Haven $11,446
93.124 Nurse Anesthetist Traineeships $11,354
12.431 Basic Scientific Research $9,975
84.027 Special Education_grants to States $8,968
11.457 Chesapeake Bay Studies $8,918
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $8,820
43.008 Education $7,964
84.408 Postsecondary Education Scholarships for Veteran's Dependents $7,313
93.859 Biomedical Research and Research Training $6,553
20.U01 Wetlands Mitigation Project $6,166
15.954 National Park Service Conservation, Protection, Outreach, and Education $6,043
84.335 Child Care Access Means Parents in School $5,577
10.652 Forestry Research $5,374
10.200 Grants for Agricultural Research, Special Research Grants $5,291
10.912 Environmental Quality Incentives Program $5,219
84.425 Education Stabilization Fund $4,538
15.657 National Fish and Wildlife Foundation $4,483
10.559 Summer Food Service Program for Children $4,131
15.670 Adaptive Science $3,943
20.U03 Ralston Run/ashton Dam $3,213
15.662 Great Lakes Restoration $2,976
20.U02 Marchezak Farm Stream Mitigation Project II $2,568
93.155 Rural Health Research Centers $2,000
12.740 Past Conflict Accounting $1,483
47.050 Geosciences $1,196
20.205 Highway Planning and Construction $784
15.663 Nfwf-Usfws Conservation Partnership $752
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $71
15.248 National Landscape Conservation System (b) $35