EIN: 240772407
UEI: LT7CLFEE1ZW4
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 18, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 18, 2025, which was (336 days ago).
What is a management decision? →2024 – 001 – National Student Loan Data System (NSLDS) Reporting Federal Agency: U.S. Department of Education Federal Program Name: Federal Pell Grant Program; Federal Direct Student Loans Assistance Listing Number: 84.063; 84.268 Federal Award Identification Number and Year: P063P232081, 2023-2024; P268K242081, 2023-2024 Award Period: July 01, 2023 - June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a roster file. The school is required to report enrollment status at both the school and program level. The school is required to report changes in the student’s enrollment status, the effective date of the status and an anticipated completion date. An academic program is defined as the combination of your school’s Office of Postsecondary Education Identification (OPEID) number and the program’s Classification of Instructional Program (CIP) code, credential level, and published program length. The Department of Education requires the University to report changes in enrollment status and indicate the date that the changes occurred (34 CFR 685.309). Changes in enrollment status must be reported within 30 days. However, if a roster file is expected within 60 days, you may provide the date on that roster file. ED requires the institution to report changes in enrollment status within 30 or 60 days that the institution determined the changes occurred (34 CFR 682.610). Condition: Certain students’ enrollment information was not reported accurately or timely to the NSLDS. Questioned costs: None. Context: In our sample of 40 students tested, 2 students were not reported with the correct effective program enrollment date on the program-level of NSLDS. Cause: When doing a manual update, the University failed to update both locations within the NSLDS. Effect: Inaccurate reporting to the NSLDS can result in incorrect determination of when the students’ grace period should begin. Repeat Finding: Yes. Recommendation: We recommend the University review procedures around sending correct information to the NSLDS. Views of responsible officials: There is no disagreement with the audit finding.
Department of Education Bucknell University respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 01, 2023 - June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2024-001 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review procedures around sending correct information to the NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Bucknell continues to review and refine its existing process of reporting student enrollment data to the NSLDS at both the campus level and program level. Name(s) of the contact person(s) responsible for corrective action: Tim Kracker, University Registrar and Erin Wolfe, Director, Financial Aid Planned completion date for corrective action plan: December 31, 2024 If the Department of Education has questions regarding this plan, please call Elizabeth D. Stewart, Associate Vice President, Treasurer & Controller at 570-577-3108.
2023-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 6, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 6, 2024, which was (805 days ago).
What is a management decision? →2023 – 001 – National Student Loan Data System (NSLDS) Reporting Federal Agency: U.S. Department of Education Federal Program Name: Federal Pell Grant Program; Federal Direct Student Loans Assistance Listing Number: 84.063; 84.268 Federal Award Identification Number and Year: P063P222081, 2022-2023; P268K232081, 2022-2023 Award Period: July 01, 2022 - June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: Per U.S. Department of Education (ED) regulations, all schools participating (or approved to participate) in the Federal Student Aid programs must have an arrangement to report student enrollment data to the NSLDS through a roster file. The school is required to report enrollment status at both the school and program level. The school is required to report changes in the student’s enrollment status, the effective date of the status and an anticipated completion date. An academic program is defined as the combination of your school’s Office of Postsecondary Education Identification (OPEID) number and the program’s Classification of Instructional Program (CIP) code, credential level, and published program length. The Department of Education requires the University to report changes in enrollment status and indicate the date that the changes occurred (34 CFR 685.309). Changes in enrollment status must be reported within 30 days. However, if a roster file is expected within 60 days, you may provide the date on that roster file. ED requires the institution to report changes in enrollment status within 30 or 60 days that the institution determined the changes occurred (34 CFR 682.610). Condition: Certain students’ enrollment information was not reported accurately or timely to the NSLDS. Questioned costs: None. Context: During our testing, we noted the following: In our sample of 40 students tested, 1 student was not reported to the NSLDS. In our sample of 40 students tested, 2 students did not have the correct effective date or effective status on the campus level of the NSLDS. These same students did not have the effective status change applied to the correct active academic program on the program level of the NSLDS. Cause: The NSLDS website had a major restructure for which there are multiple ways to update a student's enrollment information. The University used a way to make a manual change that only updated the program level of the NSLDS. Effect: Inaccurate reporting to the NSLDS can result in incorrect determination of when the students’ grace period should begin. Repeat Finding: No. Recommendation: We recommend the University review procedures around sending correct information to the NSLDS. In addition, we recommend the University develop a process to help better oversee the submissions completed by the third-party servicer. Views of responsible officials: There is no disagreement with the audit finding.
Department of Education Bucknell University respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2023-001 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review procedures around sending correct information to the NSLDS. In addition, we recommend the University develop a process to help better oversee the submissions completed by the third-party servicer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Bucknell is currently reviewing its existing process of reporting student enrollment data to the NSLDS. The University through its Registrar and Financial Aid Office will update current procedures to include a more thorough verification of third-party servicer submissions to the NSLDS. Name(s) of the contact person(s) responsible for corrective action: Tim Kracker, University Registrar and Erin Wolfe, Director, Financial Aid Planned completion date for corrective action plan: December 2023 If the Department of Education has questions regarding this plan, please call Elizabeth D. Stewart, Associate Vice President, Treasurer & Controller at 570-577-3108.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 19, 2019. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by May 19, 2020, which was (2284 days ago).
What is a management decision? →Reference number: 2019-001 Federal agency: Various (entire Cluster) Program name (CFDA #): Research and Development Cluster (various CFDA numbers) Federal award year: Various (entire Cluster) Federal award number: Various (entire Cluster) Compliance requirement: Procurement and suspension and debarment Criteria. Non-federal entities other than states must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. The non-federal entity must use its own documented procurement procedures which conform to applicable federal law, and must: *Meet the general procurement standards in 2 CFR section 200.318, which include oversight of contractors? performance, maintaining written standards of conduct for employees involved in contracting awarding contracts only to responsible contractors, and maintaining records to document history of procurements. * Conduct all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR section 200.319. * Use the micro-purchase and small purchase methods only for procurements that meet the applicable criteria under 2 CFR sections 200.320(a) and b). Micro-purchases may be awarded without soliciting competitive quotations if the non-Federal entity considers the price to be reasonable. Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies or other property that do not cost more than the Simplified Acquisition Threshold. 2 CFR Section 200.320 requires that ?If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources." The micro-purchase threshold was $3,500 for the year ended June 30, 2019 ($10,000 for universities electing the higher threshold available under the National Defense Authorization Act). The Simplified Acquisition Threshold was $100,000 for the year ended June 30, 2019 ($250,000 for universities electing the higher threshold available under the National Defense Authorization Act.) * For acquisitions exceeding the simplified acquisition threshold, the non-Federal entity must use one of the following procurement methods: the sealed bid method, the competitive proposals method, or the noncompetitive proposals method, based on criteria for the use of the respective method being met. * Perform a cost or price analysis in connection with every procurement action in excess of the simplified acquisition threshold, including contract modifications. * Ensure that every purchase order or other contract includes applicable provision required by 2 CFR part 200.326. Condition. The University?s documented procurement policies do not reflect all required elements of 2 CFR sections 200.318 through 200.326. Additionally, the University?s policies require competitive bidding for equipment purchases over $5,000 but do not address purchases of other goods or services. Cause. The University?s procurement procedures are relatively informal because the University?s procurements under federal awards generally have not exceeded the Simplified Acquisition Threshold historically, and no procurement under federal awards occurred that exceeded the Simplified Acquisition Threshold in the current year. Effect. The University is not in compliance with the requirement to incorporate all elements required by 2 CFR sections 200.318 through 200.326 into its procurement policies. Should a procurement in excess of the Simplified Acquisition Threshold occur in the future, the University may not procure the item in accordance with federal requirements. In addition, for non-equipment purchases in excess of the micro-purchase threshold, the University does not have a policy of soliciting multiple quotes and may therefore not receive the best price available for such procurements. Questioned Costs. There are no questioned costs related to this finding. Statistical Validity of Sample. The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding. There was no similar finding reported in the prior year. Recommendation. We recommend the University enhance its procurement policies to reflect the requirements of 2 CFR sections 200.318 through 200.326. Views of Responsible Officials. Management concurs with this finding and is currently reviewing and revising the existing written policies to reflect the required elements of 2 CFR sections 200.318 through 200.326.
Reference number: 2019-001. Contact person: Elizabeth D. Stewart, Associate Vice President, Treasurer, and Controller. Corrective Action Plan: Bucknell is currently reviewing its existing grant procurement policies. The University through its Finance Office and Office of Sponsored Projects will update the written documents, as needed, to reflect the elements required of 2 CFR sections 200.318 through 200.326. Anticipated Completion Date: April 2020.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 7, 2018. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 7, 2018, which was (2935 days ago).
What is a management decision? →Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 23, 2017. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 23, 2017, which was (3253 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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