FAC Explorer

Finding 999905 (2022-004)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 312353
Organization: State System of Higher Education, Commonwealth of Pennsylvania (PA)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: California University miscalculated scheduled break days in Return to Title IV (R2T4) aid calculations.
  • Impacted Requirements: This violates 34 CFR 668.22(f)(2)(i), which mandates accurate counting of break days.
  • Recommended Follow-Up: The University should review R2T4 requirements and establish procedures to ensure accurate calculations moving forward.

Finding Text

2022 ? 004Federal Agency: Department of EducationFederal Program Name: Student Financial Assistance ClusterAssistance Listing Numbers: 84.007, 84.033, 84.063, 84.268Federal Award Identification Number and Year: P007A213550, P007A223550, P033A213550, P033A223550, P063P212130, P063P222130, P268K212130, and P268K222130; all grants were awarded within the 2020-21 and 2021-22 award yearsAward Period: July 1, 2021 through June 30, 2022Type of Finding: Significant Deficiency in Internal Control over Compliance and Other MattersCriteria or Specific Requirement:The Code of Federal Regulations, 34 CFR 668.22(f)(2)(i), states that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period or period of enrollment and the number of calendar days completed in that period.Condition:California University incorrectly calculated the number of scheduled break days included in the Return to Title IV (R2T4) aid calculations performed.Questioned Costs:Not determined.Context:During our testing at California University, we noted 10 of the 40 students tested for award year 2021-22 included an incorrect amount of scheduled break days within the R2T4 aid calculation.Cause:California University did not update their R2T4 calculation to include spring break days after the COVID pandemic. Adding back spring break days was overlooked after spring break resumed.Effect:The University is not completing accurate R2T4 calculations as defined by the regulations.Repeat Finding:NoRecommendation:We recommend the University review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct amount of term days and are accurately completed.Views of Responsible Officials:Management agrees with the finding and has developed a plan to correct the finding.

Categories

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 423459 2022-004
    Significant Deficiency
  • 423460 2022-004
    Significant Deficiency
  • 423461 2022-003
    Significant Deficiency Repeat
  • 423462 2022-003
    Significant Deficiency Repeat
  • 423463 2022-004
    Significant Deficiency
  • 423464 2022-006
    Significant Deficiency
  • 423465 2022-002
    Significant Deficiency Repeat
  • 423466 2022-003
    Significant Deficiency Repeat
  • 423467 2022-004
    Significant Deficiency
  • 423468 2022-005
    Significant Deficiency
  • 423469 2022-007
    Significant Deficiency Repeat
  • 423470 2022-001
    Significant Deficiency Repeat
  • 423471 2022-001
    Significant Deficiency Repeat
  • 999901 2022-004
    Significant Deficiency
  • 999902 2022-004
    Significant Deficiency
  • 999903 2022-003
    Significant Deficiency Repeat
  • 999904 2022-003
    Significant Deficiency Repeat
  • 999906 2022-006
    Significant Deficiency
  • 999907 2022-002
    Significant Deficiency Repeat
  • 999908 2022-003
    Significant Deficiency Repeat
  • 999909 2022-004
    Significant Deficiency
  • 999910 2022-005
    Significant Deficiency
  • 999911 2022-007
    Significant Deficiency Repeat
  • 999912 2022-001
    Significant Deficiency Repeat
  • 999913 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $503.35M
84.063 Federal Pell Grant Program $113.75M
84.038 Federal Perkins Loan Program $15.14M
59.037 Small Business Development Centers $7.39M
93.575 Child Care and Development Block Grant $7.13M
84.033 Federal Work-Study Program $5.13M
84.007 Federal Supplemental Educational Opportunity Grants $4.96M
84.011 Migrant Education_state Grant Program $4.21M
93.732 Mental and Behavioral Health Education and Training Grants $2.28M
84.031 Higher Education_institutional Aid $2.17M
17.504 Consultation Agreements $1.97M
59.075 Shuttered Venue Operators Grant Program $1.45M
93.600 Head Start $1.29M
84.048 Career and Technical Education -- Basic Grants to States $1.18M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.17M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $1.13M
84.042 Trio_student Support Services $982,940
12.002 Procurement Technical Assistance for Business Firms $581,600
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $511,929
12.902 Information Security Grants $498,078
93.364 Nursing Student Loans $489,958
84.407 Transition Programs for Students with Intellectual Disabilities Into Higher Education $487,773
84.044 Trio_talent Search $478,074
99.U05 Little Daniels Run Mitigation $349,737
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $347,899
84.149 Migrant Education_college Assistance Migrant Program $335,799
16.550 State Justice Statistics Program for Statistical Analysis Centers $295,286
84.047 Trio_upward Bound $295,143
16.738 Edward Byrne Memorial Justice Assistance Grant Program $294,935
14.241 Housing Opportunities for Persons with Aids $277,071
84.425 Education Stabilization Fund $263,144
11.008 Noaa Mission-Related Education Awards $258,736
20.600 State and Community Highway Safety $227,555
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $222,743
47.050 Geosciences $204,792
84.335 Child Care Access Means Parents in School $180,530
47.041 Engineering $143,152
16.575 Crime Victim Assistance $136,215
93.173 Research Related to Deafness and Communication Disorders $124,874
17.502 Occupational Safety and Health_susan Harwood Training Grants $118,598
93.279 Drug Abuse and Addiction Research Programs $109,012
47.049 Mathematical and Physical Sciences $101,965
81.049 Office of Science Financial Assistance Program $94,664
17.245 Trade Adjustment Assistance $81,250
10.025 Plant and Animal Disease, Pest Control, and Animal Care $80,160
10.558 Child and Adult Care Food Program $75,360
12.903 Gencyber Grants Program $70,087
15.945 Cooperative Research and Training Programs ? Resources of the National Park System $63,055
43.001 Science $59,040
12.740 Past Conflict Accounting $58,795
93.599 Chafee Education and Training Vouchers Program (etv) $58,500
93.262 Occupational Safety and Health Program $54,845
66.717 Source Reduction Assistance $53,795
19.009 Academic Exchange Programs - Undergraduate Programs $52,686
47.079 Office of International Science and Engineering $50,519
84.116 Fund for the Improvement of Postsecondary Education $49,617
64.034 Va Assistance to United States Paralympic Integrated Adaptive Sports Program $47,936
47.076 Education and Human Resources $45,494
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $42,826
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $39,000
93.307 Minority Health and Health Disparities Research $38,810
45.130 Promotion of the Humanities_challenge Grants $38,306
12.300 Basic and Applied Scientific Research $35,549
47.078 Polar Programs $29,942
10.902 Soil and Water Conservation $29,248
47.075 Social, Behavioral, and Economic Sciences $28,749
93.172 Human Genome Research $25,147
15.815 National Land Remote Sensing_education Outreach and Research $22,908
15.634 State Wildlife Grants $22,415
99.U07 Department of Defense $22,263
93.788 Opioid Str $20,407
93.865 Child Health and Human Development Extramural Research $20,331
10.680 Forest Health Protection $20,304
99.U04 Ralston Run/ashton Dam $19,354
10.303 Integrated Programs $17,112
99.U06 Sreb Cu Arel $16,190
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $15,712
15.248 National Landscape Conservation System (b) $14,428
93.859 Biomedical Research and Research Training $13,934
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $13,791
20.205 Highway Planning and Construction $13,299
94.006 Americorps $11,841
10.912 Environmental Quality Incentives Program $10,794
84.367 Improving Teacher Quality State Grants $10,682
15.654 Visitor Facility Enhancements - Refuges and Wildlife $9,999
45.025 Promotion of the Arts_partnership Agreements $9,450
11.457 Chesapeake Bay Studies $9,187
10.351 Rural Business Development Grant $8,746
23.001 Appalachian Regional Development (see Individual Appalachian Programs) $8,664
10.200 Grants for Agricultural Research, Special Research Grants $8,228
47.070 Computer and Information Science and Engineering $8,006
15.662 Great Lakes Restoration $8,002
43.008 Education $7,947
15.670 Adaptive Science $7,092
99.U02 Wetlands Mitigation Project $6,200
23.002 Appalachian Area Development $6,036
47.074 Biological Sciences $5,862
93.124 Nurse Anesthetist Traineeships $5,726
47.083 Integrative Activities $5,177
94.012 September 11th National Day of Service and Remembrance Grants $4,504
10.683 National Fish and Wildlife Foundation $4,277
45.024 Promotion of the Arts_grants to Organizations and Individuals $3,671
21.019 Coronavirus Relief Fund $3,671
15.954 National Park Service Conservation, Protection, Outreach, and Education $3,500
99.U08 Va-Once (u.s. Department of Veterans Affairs) $2,605
99.U03 Marchezak Farm Stream Mitigation Project II $2,567
45.169 Promotion of the Humanities_office of Digital Humanities $2,119
19.408 Academic Exchange Programs - Teachers $966
15.663 Nfwf-Usfws Conservation Partnership $363
45.129 Promotion of the Humanities_federal/state Partnership $300
99.U01 Communities Talk to Prevent Underage Drinking $250
10.652 Forestry Research $188