EIN: 446001089
UEI: JJLJP4TQ9HM7
Audited by: Forvis Mazars, LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2026. 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 30, 2026 (27 days from today).
What is a management decision? →Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Eligibility 34 CFR Section 690.67 Condition - Summer 2025 Pell grants were not disbursed to certain eligible students. Cause - Adequate processes and controls are not in place in order to identify students eligible for Pell for the Summer term. Effect or potential effect - Students eligible for Year-Round Pell Grants did not receive up to 150% of the scheduled Pell Grant award for the 2024-2025 award year. Questioned costs - $3,697 Context - Out of a population of 1,160 students receiving Pell or Direct Loans, a sample of 25 students were selected for testing. Our sample was not and was not intended to be statistically valid. For one student tested, the student was eligible for Year-Round Pell but aid was disbursed for Fall 2024 and Spring 2025; however, no aid was disbursed for Summer 2025. Based on enrollment intensity, cost of attendance, and student aid index, the student was eligible for a $3,697 Pell Grant award for the Summer 2025 term. Identification as a repeat finding - N/A Recommendation - The student financial services department should review processes and controls around identifying eligible Year-Round Pell Grant recipients.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Eligibility 34 CFR Section 690.67 Condition - Summer 2025 Pell grants were not disbursed to certain eligible students. Cause - Adequate processes and controls are not in place in order to identify students eligible for Pell for the Summer term. Effect or potential effect - Students eligible for Year-Round Pell Grants did not receive up to 150% of the scheduled Pell Grant award for the 2024-2025 award year. Questioned costs - $3,697 Context - Out of a population of 1,160 students receiving Pell or Direct Loans, a sample of 25 students were selected for testing. Our sample was not and was not intended to be statistically valid. For one student tested, the student was eligible for Year-Round Pell but aid was disbursed for Fall 2024 and Spring 2025; however, no aid was disbursed for Summer 2025. Based on enrollment intensity, cost of attendance, and student aid index, the student was eligible for a $3,697 Pell Grant award for the Summer 2025 term. Identification as a repeat finding - N/A Recommendation - The student financial services department should review processes and controls around identifying eligible Year-Round Pell Grant recipients.
The Office of Student Financial Services acknowledges the finding and will implement corrective actions to ensure full compliance regarding Year-Round Pell Grant eligibility. To address the issue, enhanced processes and internal controls will be established to ensure all eligible students are accurately identified for Summer Pell Grant disbursements. The Office of Student Financial Services will implement enhanced procedures to ensure all eligible students are properly identified for Year-Round Pell Grant awards. Each term, a review report will be generated to identify summer enrollees who received Pell Grant funding during the fall and/or spring terms. Financial aid staff will assess eligibility prior to disbursement by verifying enrollment intensity, cost of attendance, and remaining annual Pell eligibility. Written procedures will be updated to require a Pell eligibility review before processing any summer disbursements. The Director of Financial Aid will review the report each term to monitor compliance with these procedures.
Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Special Tests: NSLDS Reporting 34 CFR Sections 690.83(b)(2) and 685.309 Condition - Out of 40 students tested, there were 40 students with enrollment status changes during the year that were not properly reported to the National Student Loan Data System (NSLDS). Cause - The Registrar’s Office and the Enrollment Services Technical Coordinator do nothave adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Effect or potential effect - NSLDS was not notified of student enrollment status changes for Direct Loan and Pell Grant recipients in a timely or accurate manner. Questioned costs - None Context - Out of a population of 1,013 student enrollment status changes requiring reporting to NSLDS, a sample of 40 students with status changes were selected for testing. Our sample was not, and was not intended to be statistically valid. The campus and programlevel record for five students were not updated with a graduated status. As a result, the enrollment status and effective date were reported incorrectly and the enrollment records were not certified with the proper status within 60 days. For two students, campus-level enrollment effective date did not agree to institutional records. For one student, the programlevel enrollment effective date did not agree to institutional records. For all 40 students in the sample, the published program length was reported in months or weeks instead of years resulting in program lengths reported to NSLDS exceeding the normal amount of time it takes a regular student to complete the program. Identification as a repeat finding - Repeat finding, 2024-001 Recommendation - The Registrar’s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Special Tests: NSLDS Reporting 34 CFR Sections 690.83(b)(2) and 685.309 Condition - Out of 40 students tested, there were 40 students with enrollment status changes during the year that were not properly reported to the National Student Loan Data System (NSLDS). Cause - The Registrar’s Office and the Enrollment Services Technical Coordinator do nothave adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Effect or potential effect - NSLDS was not notified of student enrollment status changes for Direct Loan and Pell Grant recipients in a timely or accurate manner. Questioned costs - None Context - Out of a population of 1,013 student enrollment status changes requiring reporting to NSLDS, a sample of 40 students with status changes were selected for testing. Our sample was not, and was not intended to be statistically valid. The campus and programlevel record for five students were not updated with a graduated status. As a result, the enrollment status and effective date were reported incorrectly and the enrollment records were not certified with the proper status within 60 days. For two students, campus-level enrollment effective date did not agree to institutional records. For one student, the programlevel enrollment effective date did not agree to institutional records. For all 40 students in the sample, the published program length was reported in months or weeks instead of years resulting in program lengths reported to NSLDS exceeding the normal amount of time it takes a regular student to complete the program. Identification as a repeat finding - Repeat finding, 2024-001 Recommendation - The Registrar’s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
The University acknowledges the findings related to Special Tests: NSLDS Reporting. We recognize the importance of accurate and timely enrollment reporting to the National Student Loan Data System (NSLDS) to ensure proper administration of federal student aid programs. The institution reports enrollment and program information to NSLDS via the National Student Clearinghouse. The Student Clearinghouse offers a complimentary service for reviewing and correcting reporting issues for compliance. The office of the Registrar will engage the services of the Student Clearinghouse to identify where procedural errors may be causing delays or inaccuracies in the reporting data based on the findings of the 2025 audit. Recommendations made by the Student Clearinghouse consultant will be added into the documentation and standard practices for enrollment reporting. These actions are intended to correct the issues contributing to this repeat finding, strengthen reporting accuracy, and ensure continued compliance with NSLDS reporting requirements.
2024-001
Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Reporting: Financial Reporting Common Origination and Disbursement (COD) System 34 CFR Section 690.83 Condition - Out of 25 students tested, there were eight students with origination records incorrectly reported to COD. Cause - The Financial Aid department does not have adequate processes and controls around origination and disbursement records to ensure reporting to COD is accurate. Effect or potential effect - Incorrect origination record data was reported to COD. Questioned costs - None Context - Out of a population of 1,160 students receiving Pell Grants and/or Direct Student Loans, a sample of 25 students were selected for testing. Our sample was not, and was not intended to be statistically valid. For eight of the students tested, the enrollment date reported to COD differed from the enrollment date according to the University's academic calendar. Identification as a repeat finding - Repeat finding, 2024-002 Recommendation - The Financial Aid department should review processes and controls around COD reporting and consider substantial changes to address this recurring finding.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Reporting: Financial Reporting Common Origination and Disbursement (COD) System 34 CFR Section 690.83 Condition - Out of 25 students tested, there were eight students with origination records incorrectly reported to COD. Cause - The Financial Aid department does not have adequate processes and controls around origination and disbursement records to ensure reporting to COD is accurate. Effect or potential effect - Incorrect origination record data was reported to COD. Questioned costs - None Context - Out of a population of 1,160 students receiving Pell Grants and/or Direct Student Loans, a sample of 25 students were selected for testing. Our sample was not, and was not intended to be statistically valid. For eight of the students tested, the enrollment date reported to COD differed from the enrollment date according to the University's academic calendar. Identification as a repeat finding - Repeat finding, 2024-002 Recommendation - The Financial Aid department should review processes and controls around COD reporting and consider substantial changes to address this recurring finding.
The Office of Student Financial Services acknowledges the findings related to Reporting: Financial Reporting through the Common Origination and Disbursement (COD) System. We recognize the importance of accurate and timely reporting of origination data to ensure compliance with federal Pell Grant and Direct Loan requirements. The Office of Student Financial Services will implement additional controls to ensure accuracy of origination and disbursement reporting to COD. Prior to submission, staff will review enrollment dates, academic year dates, and disbursement dates against the academic calendar and student records in Colleague. A second-level review will be performed for a sample of records each term. Written procedures will be updated to document required verification steps before transmitting data to COD. Training will be provided to staff responsible for COD processing. These actions are intended to correct the issues contributing to this repeat finding, strengthen reporting accuracy, and ensure continued compliance with COD reporting requirements.
2024-002
Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Special Tests: Gramm-Leach-Bliley Act - Student Information Security 16 CFR 314.4(c)(1) - (8), 16 CFR 314.4(e) Condition - The University does not have a written information security program that addresses all required elements of the Gramm-Leach-Bliley Act . Cause - The University did not update its written information security program by June 9, 2023 for the revised requirements of 16 CFR Part 314. Effect or potential effect - The University's written information security program does not address all required written statement elements of the Gramm-Leach-Bliley Act . Questioned costs - None Context - On December 9, 2021, the Federal Trade Commission issued final regulations for 16 CFR Part 314 to implement the Gramm-Leach-Bliley Act information safeguarding standards that institutions must implement. The regulations established minimum standards that institutions must meet. Institutions were required to be in compliance with the revised requirements no later than June 9, 2023. The University's written information security program contained one out of the 14 elements required by the revised Gramm- Leach-Bliley Act regulations. Identification as a repeat finding - N/A Recommendation - The University should revise its written information security program to be compliant with the current requirements of 16 CFR Part 314.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Special Tests: Gramm-Leach-Bliley Act - Student Information Security 16 CFR 314.4(c)(1) - (8), 16 CFR 314.4(e) Condition - The University does not have a written information security program that addresses all required elements of the Gramm-Leach-Bliley Act . Cause - The University did not update its written information security program by June 9, 2023 for the revised requirements of 16 CFR Part 314. Effect or potential effect - The University's written information security program does not address all required written statement elements of the Gramm-Leach-Bliley Act . Questioned costs - None Context - On December 9, 2021, the Federal Trade Commission issued final regulations for 16 CFR Part 314 to implement the Gramm-Leach-Bliley Act information safeguarding standards that institutions must implement. The regulations established minimum standards that institutions must meet. Institutions were required to be in compliance with the revised requirements no later than June 9, 2023. The University's written information security program contained one out of the 14 elements required by the revised Gramm- Leach-Bliley Act regulations. Identification as a repeat finding - N/A Recommendation - The University should revise its written information security program to be compliant with the current requirements of 16 CFR Part 314.
The University concurs with the finding that the University does not have a written information security program that addresses all required elements of the Gramm-Leach-Bliley Act . While the University processes defined to address GLBA are in place, the Information Security Policy does not specifically address Gramm-Leach-Bliley Act (GLBA) security criteria. It is now understood that the defined processes that address and support GLBA security criteria need to be put into a format that is published for access by the Lincoln community. Lincoln has started the process to create and publish the written information security program that addresses all required elements of GLBA. The corrective measures above are designed to ensure full compliance with all required elements of the GLBA.
Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Special Tests: Return of Title IV Funds 34 CFR Section 668.22 Condition - Return of Title IV funds were not calculated correctly and funds were not returned within the required time frame. Cause - The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Effect or potential effect - The incorrect amount of funds were returned and funds were not returned within the required time frame. Questioned costs - $1,771 Context - Out of a population of 49 student accounts requiring return of Title IV funds, a sample of five were selected for testing. Our sample was not, and was not intended to be statistically valid. For two of the student withdrawals tested, the calculation of funds to be returned by the University was calculated incorrectly. Additionally, for these students, the funds were not returned to the lender within the required time frame and the credit to the students' accounts was not made within the required time frame. Identification as a repeat finding - Repeat finding, 2024-003 Recommendation - The Financial Aid department should review processes and controls around return of Title IV funds and consider substantial changes to address this recurring finding.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Special Tests: Return of Title IV Funds 34 CFR Section 668.22 Condition - Return of Title IV funds were not calculated correctly and funds were not returned within the required time frame. Cause - The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Effect or potential effect - The incorrect amount of funds were returned and funds were not returned within the required time frame. Questioned costs - $1,771 Context - Out of a population of 49 student accounts requiring return of Title IV funds, a sample of five were selected for testing. Our sample was not, and was not intended to be statistically valid. For two of the student withdrawals tested, the calculation of funds to be returned by the University was calculated incorrectly. Additionally, for these students, the funds were not returned to the lender within the required time frame and the credit to the students' accounts was not made within the required time frame. Identification as a repeat finding - Repeat finding, 2024-003 Recommendation - The Financial Aid department should review processes and controls around return of Title IV funds and consider substantial changes to address this recurring finding.
The Office of Student Financial Services acknowledges the finding related to the Return of Title IV Funds. We recognize the importance of ensuring accurate calculations and timely return of unearned Title IV funds as part of our federal compliance obligations. The Office of Student Financial Services will strengthen procedures for Return of Title IV (R2T4) calculations. All withdrawals will be reviewed using the R2T4 calculation worksheet, and calculations will be verified by a second staff member prior to posting. A tracking log will be maintained to ensure funds are returned within required timeframes. Written procedures will be updated to include required timelines and review steps. Staff training will be conducted to ensure consistent application of federal regulations. The Director of Financial Aid will periodically review completed calculations for accuracy. These actions are intended to correct the issues that contributed to the calculation errors and delays noted during the audit and to ensure compliance with Return of Title IV Funds regulations moving forward.
2024-003
Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Special Reporting ED Form 646-1, Fiscal Operations Report and Application to Participate (FISAP) Condition - Amounts reported for tuition and fees do not agree to the institution's underlying records. Cause - Improper data was utilized in the preparation of the FISAP. Effect or potential effect - The incorrect amount of tuition and fees were reported on the FISAP. Questioned costs - None Context - The University reported total undergraduate tuition and fees for the award year July 1, 2023 to June 30, 2024 as reflected on the June 30, 2024 financial statements. The tuition and fees presented in the financial statements is a net amount and includes undergraduate and graduate/professional tuition and fees; therefore, the undergraduate tuition and fees reported on the FISAP do not reflect the tuition and fees assessed by the institution for undergraduate students. Identification as a repeat finding - N/A Recommendation - The University should review and update the controls in place to gather and report information on the FISAP to ensure agreement to the underlying financial records of the institution
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster Federal Pell Grant Program, ALN 84.063 Federal Direct Student Loans, ALN 84.268 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Special Reporting ED Form 646-1, Fiscal Operations Report and Application to Participate (FISAP) Condition - Amounts reported for tuition and fees do not agree to the institution's underlying records. Cause - Improper data was utilized in the preparation of the FISAP. Effect or potential effect - The incorrect amount of tuition and fees were reported on the FISAP. Questioned costs - None Context - The University reported total undergraduate tuition and fees for the award year July 1, 2023 to June 30, 2024 as reflected on the June 30, 2024 financial statements. The tuition and fees presented in the financial statements is a net amount and includes undergraduate and graduate/professional tuition and fees; therefore, the undergraduate tuition and fees reported on the FISAP do not reflect the tuition and fees assessed by the institution for undergraduate students. Identification as a repeat finding - N/A Recommendation - The University should review and update the controls in place to gather and report information on the FISAP to ensure agreement to the underlying financial records of the institution
The University acknowledges the audit finding regarding the reporting of undergraduate tuition and fees on the Fiscal Operations Report and Application to Participate (FISAP). We appreciate the auditors' review and agree that the amounts reported did not align with the institution's underlying records due to the use of net tuition and fee data that included both undergraduate and graduate/professional activity. To address the findings, Lincoln has implemented the following corrective measures: - Procedures have been updated to ensure that only gross undergraduate tuition and fee data-consistent with FISAP reporting requirements will be used in future submissions. - Financial Aid and Finance staff will jointly review the FSAP instructions and clarify the data elements required for accurate reporting. - A cross-departmental reconciliation step between Financial Aid and Finance prior to FISAP submission. - Documentation of data sources and validation steps to ensure consistency with underlying financial records. The corrective measures above are designed to ensure amounts reported for tuition and fees on the FISAP align with the institution's underlying records.
Higher Education Institutional Aid, ALN 84.031 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Cash Management 2 CFR Section 200.305 Condition - The time between the University's draw down of funds from the Department of Education and utilization of those funds was not minimized. The University drew funds for another Department of Education program against the Title III award. Cause - The administration and finance department does not have adequate processes and controls around cash management to ensure time elapsed between the draw down and expenditure of the grant funds is minimized. Additionally, adequate processes and controls are not in place to ensure funds are drawn from the appropriate award. Effect or potential effect - The University drew down $174,553 of funds that were not substantiated by program expenditures. The University drew down $3,772 from the Title III award for non-Title III program costs. Questioned costs - $178,325 Context - Out of a population of 15 Title III draw downs, a sample of three draws were selected for testing. Our sample was not, and was not intended to be statistically valid. For one of the draws tested, the amounts drawn exceeded the program expenditures charged to the award resulting in an excessive draw. Additionally, amounts for expenditures for a non- Title III program were drawn against the Title III award. Identification as a repeat finding - N/A Recommendation - The University should review its policies and procedures regarding draw down of grant funds to ensure they are minimizing the time between draw down and utilization of the funds and ensure draws are for the applicable award.
Show full finding ▾Hide full finding ▴Higher Education Institutional Aid, ALN 84.031 U.S. Department of Education Program Year 2024 - 2025 Criteria or specific requirement - Cash Management 2 CFR Section 200.305 Condition - The time between the University's draw down of funds from the Department of Education and utilization of those funds was not minimized. The University drew funds for another Department of Education program against the Title III award. Cause - The administration and finance department does not have adequate processes and controls around cash management to ensure time elapsed between the draw down and expenditure of the grant funds is minimized. Additionally, adequate processes and controls are not in place to ensure funds are drawn from the appropriate award. Effect or potential effect - The University drew down $174,553 of funds that were not substantiated by program expenditures. The University drew down $3,772 from the Title III award for non-Title III program costs. Questioned costs - $178,325 Context - Out of a population of 15 Title III draw downs, a sample of three draws were selected for testing. Our sample was not, and was not intended to be statistically valid. For one of the draws tested, the amounts drawn exceeded the program expenditures charged to the award resulting in an excessive draw. Additionally, amounts for expenditures for a non- Title III program were drawn against the Title III award. Identification as a repeat finding - N/A Recommendation - The University should review its policies and procedures regarding draw down of grant funds to ensure they are minimizing the time between draw down and utilization of the funds and ensure draws are for the applicable award.
We acknowledge the auditor's finding regarding the timing of federal drawdowns and the draw down of Title III funds for expenditures related to another Department of Education program. We recognize that the drawdown of $174,553 exceeded substantiated program expenditures and that $3,772 was drawn down from the Title III award for non-Title III costs. The root cause of this issue was insufficient processes and controls within the administration and finance department related to cash management and award-specific drawdown procedures. These gaps contributed to delays between drawdown and expenditure, as well as the misallocation of drawdowns to the incorrect award. To address the findings, Lincoln has implemented the following corrective measures: • Revised Cash Management Procedures: We have updated our federal drawdown procedures to ensure compliance with the requirement to minimize the time between drawdown and disbursement of funds. Drawdowns will be calculated on a reimbursement basis and tied directly to documented, allowable, and incurred expenditures. • Award-Specific Drawdown Controls: We have implemented a mandatory pre-draw review process requiring reconciliation of expenditures to the correct award prior to any drawdown request. This includes a secondary review by the Comptroller. • Staff Training: All personnel involved in grant accounting and cash management have completed refresher training on federal cash management requirements, including the distinction between awards and the importance of accurate allocation. • Monthly Internal Reconciliations: We have instituted monthly reconciliations of drawdowns to expenditures for all federal awards to ensure accuracy and timely correction of discrepancies. The corrective measures above are designed to ensure full compliance with federal cash management regulations and to prevent future occurrences of excessive or misallocated drawdowns.
FAC accepted this audit on December 5, 2024 — management decision was due June 5, 2025.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023 Criteria or Specific Requirement – Special Tests: Enrollment Reporting34 CFR Sections 690.83 (b)(2) and 685.309 Condition – Out of 40 students tested, there were 39 students with enrollment status changes during the year that were not communicated to the National Student Loan Data System (NSLDS) or were incorrectly reported. Questioned costs – None Context – Out of a population of 951 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. Six student enrollment changes were not reported to NSLDS timely. Five student enrollment changes were not reported with the correct effective date. Five student enrollment changes were not reported with the correct status. Fifty three student program lengths, program begin dates, program enrollment dates, program enrollment status, majors, or CIP codes were incorrectly reported. Four address changes were incorrectly reported. Effect – NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Cause – The Registrar’s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a Repeat Finding - Repeat finding, 2023-002 Recommendation – The Registrar’s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023 Criteria or Specific Requirement – Special Tests: Enrollment Reporting34 CFR Sections 690.83 (b)(2) and 685.309 Condition – Out of 40 students tested, there were 39 students with enrollment status changes during the year that were not communicated to the National Student Loan Data System (NSLDS) or were incorrectly reported. Questioned costs – None Context – Out of a population of 951 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. Six student enrollment changes were not reported to NSLDS timely. Five student enrollment changes were not reported with the correct effective date. Five student enrollment changes were not reported with the correct status. Fifty three student program lengths, program begin dates, program enrollment dates, program enrollment status, majors, or CIP codes were incorrectly reported. Four address changes were incorrectly reported. Effect – NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Cause – The Registrar’s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a Repeat Finding - Repeat finding, 2023-002 Recommendation – The Registrar’s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
Finding 2024-001 A plan has been developed to take corrective action regarding finding 2024-001 in our audit for theyear ended June 30, 2024. Condition: Out of 40 students tested, there were 39 students with enrollment status changes during the year that were not communicated to the National Student Loan Data System (NSLDS) or were incorrectly reported. Cause: The Registrar’s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Effect: NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Corrective Action Plan (CAP) and Anticipated Completion Date: The Registrar's Office reports student enrollment status to the National Student Clearinghouse according to the predetermined reporting schedule. As of this fiscal year, the financial aid and registrar offices have been placed under a new Enrollment Management umbrella that will allow and require careful coordination of term, enrollment, and financial aid issues. The Registrar's Office has created and made available a procedural guide for running and submitting reports to make sure program length and other data submitted is accurate and timely. The Registrar will oversee these changes under the direction of the Executive Director of Enrollment Management. This will be completed asap during Fiscal Year 2025 but no later than June 30, 2025. Responsible Party for Implementing CAP: Executive Director of Enrollment Management
2023-002
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023 Criteria or Specific Requirement – Reporting: Financial Reporting34 CFR Section 690.83 Condition – Out of 25 students tested, there were 16 students with Pell and Direct Loan attributes incorrectly reported to COD. Questioned costs – None Context – Out of a population of 1,078 students receiving Pell or Direct Loans and requiring reporting to COD, a sample of 25 students were selected for testing. Our sample was not and was not intended to be statistically valid. The enrollment date for 15 students, the academic start date for 1 student, the academic end date for 19 students, and the disbursement date for 4 students receiving Pell did not agree to the dates reported to COD. The academic start date for 2 students, the academic end date for 24 students, and the disbursement date for 1 student receiving Direct Loans did not agree to the dates reported to COD. The CPS transaction code for one student did not agree to the code per COD. Effect – COD reporting was not properly completed for Direct Loan and Pell Grant recipients. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure reporting to COD is accurate. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around COD reporting and consider substantial changes to address this recurring finding.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023 Criteria or Specific Requirement – Reporting: Financial Reporting34 CFR Section 690.83 Condition – Out of 25 students tested, there were 16 students with Pell and Direct Loan attributes incorrectly reported to COD. Questioned costs – None Context – Out of a population of 1,078 students receiving Pell or Direct Loans and requiring reporting to COD, a sample of 25 students were selected for testing. Our sample was not and was not intended to be statistically valid. The enrollment date for 15 students, the academic start date for 1 student, the academic end date for 19 students, and the disbursement date for 4 students receiving Pell did not agree to the dates reported to COD. The academic start date for 2 students, the academic end date for 24 students, and the disbursement date for 1 student receiving Direct Loans did not agree to the dates reported to COD. The CPS transaction code for one student did not agree to the code per COD. Effect – COD reporting was not properly completed for Direct Loan and Pell Grant recipients. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure reporting to COD is accurate. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around COD reporting and consider substantial changes to address this recurring finding.
Finding 2024-002 A plan has been developed to take corrective action regarding finding 2024-002 in our audit for the year ended June 30, 2024. Condition: Out of 25 students tested, there were 16 students with Pell and Direct Loan attributes incorrectly reported to COD. Cause: The Financial Aid department does not have adequate processes and controls around return of funds to ensure reporting to COD is accurate. Effect: COD reporting was not properly completed for Direct Loan and Pell Grant recipients. Corrective Action Plan (CAP) and Anticipated Completion Date: The Colleague system uses the dates that are entered into parameter screens when the academic year is set up. Those dates from the setup screen are used in setting up the information per student to be sent to COD. It is likely that these preliminary dates were updated as they became more fixed. This would result in differences in individual record dates based on timing of data entry. With the gathering of offices under the Enrollment Management umbrella this fiscal year, greater coordination and control is gained and will control entry and maintenance of system dates. The Registrar will also look at creating a centralized change log for term dates for reference between the two staff areas. The Registrar and Director of Student Financial Aid will oversee these changes under the direction of the Executive Director of Enrollment Management. This will be completed asap during Fiscal Year 2025 but no later than June 30, 2025. Responsible Party for Implementing CAP: Executive Director of Enrollment Management
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2021-2022 Criteria or Specific Requirement – Special Tests: Return of Title IV Funds34 CFR Sections 668.22 (a) Condition – Return of Title IV funds calculations were incorrectly performed during the year. Questioned costs – None Context – Out of a population of 56 student accounts requiring return of Title IV funds, a sample of 9 was selected for testing. Our sample was not and was not intended to be statistically valid. 2 of the calculations were performed incorrectly. Effect – Refund calculations completed were not correct and funds were not remitted to the Department of Education properly. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Identification as a Repeat Finding - Repeat finding, 2023-003 Recommendation – The Financial Aid department should review processes and controls around return of title IV funds and consider substantial changes to address this recurring finding.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2021-2022 Criteria or Specific Requirement – Special Tests: Return of Title IV Funds34 CFR Sections 668.22 (a) Condition – Return of Title IV funds calculations were incorrectly performed during the year. Questioned costs – None Context – Out of a population of 56 student accounts requiring return of Title IV funds, a sample of 9 was selected for testing. Our sample was not and was not intended to be statistically valid. 2 of the calculations were performed incorrectly. Effect – Refund calculations completed were not correct and funds were not remitted to the Department of Education properly. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Identification as a Repeat Finding - Repeat finding, 2023-003 Recommendation – The Financial Aid department should review processes and controls around return of title IV funds and consider substantial changes to address this recurring finding.
Finding 2024-003 A plan has been developed to take corrective action regarding finding 2024-003 in our audit for the year ended June 30, 2024. Condition: Return of Title IV funds calculations were incorrectly performed during the year. Cause: The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Effect: Refund calculations completed were not correct and funds were not remitted to the Department of Education properly. Corrective Action Plan (CAP) and Anticipated Completion Date: This is the result of dates being entered into multiple departmental screens and a mismatch occurred. With the recent reorganization of the Registrar and Student Financial Services now combined with Admissions into a new Enrollment Management unit, greater coordination and control is gained and will improve reporting. The Registrar and Director of Student Financial Aid will oversee these changes under the direction of the Executive Director for Enrollment Management. This will be completed asap during Fiscal Year 2025 but no later than June 30, 2025. Responsible Party for Implementing CAP: Executive Director for Enrollment Management
2023-003
FAC accepted this audit on December 8, 2023 — management decision was due June 8, 2024.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309" Condition – Out of 480 attributes tested, there were 42 enrollment status changes during the year that were not communicated to the National Student Loan Data System (NSLDS) or were incorrectly reported. Questioned costs – None Context – Out of a population of 1,013 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. Seven student enrollment changes were not reported to NSLDS timely. One student enrollment change was not reported with the correct effective date. Twenty nine student program lengths, program begin dates, or program enrollment dates were incorrectly reported. Five address changes were incorrectly reported." Effect – NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients." Cause – The Registrar’s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely." Identification as a Repeat Finding - Repeat finding, 2022-001 Recommendation – The Registrar’s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding."
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309" Condition – Out of 480 attributes tested, there were 42 enrollment status changes during the year that were not communicated to the National Student Loan Data System (NSLDS) or were incorrectly reported. Questioned costs – None Context – Out of a population of 1,013 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. Seven student enrollment changes were not reported to NSLDS timely. One student enrollment change was not reported with the correct effective date. Twenty nine student program lengths, program begin dates, or program enrollment dates were incorrectly reported. Five address changes were incorrectly reported." Effect – NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients." Cause – The Registrar’s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely." Identification as a Repeat Finding - Repeat finding, 2022-001 Recommendation – The Registrar’s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding."
Views of Responsible Officials and Planned Corrective Actions – The Registrar's Office reports student enrollment status to the National Student Clearinghouse according to the predetermined reporting schedule based on our census dates. The University opened a case with the Clearinghouse's audit resource department to gather information on what may have led to reporting delays. The Clearinghouse has indicated there was an NSLDS outage between July 2022 and March 2023 which could have resulted in several delays, such as those noted in the audit. If future NSLDS outages are anticipated or known, the Registrar's Office will adjust our reporting practices accordingly. The Registrar's Office has created and made available a procedural guide to running and submitting reports to make sure program length and other data submitted is accurate.
2022-001
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Return of Title IV Funds 34 CFR Sections 668.22 (a) " Condition – Return of Title IV funds calculations were incorrectly performed during the year. Questioned costs – None Context – Out of a population of 37 student accounts requiring return of Title IV funds, a sample of 4 was selected for testing. Our sample was not and was not intended to be statistically valid. 2 of the calculations were performed incorrectly and were not returned timely." Effect – Refund calculations completed were not correct and funds were not remitted to the Department of Education properly. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around return of title IV funds and consider substantial changes to address this recurring finding.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Return of Title IV Funds 34 CFR Sections 668.22 (a) " Condition – Return of Title IV funds calculations were incorrectly performed during the year. Questioned costs – None Context – Out of a population of 37 student accounts requiring return of Title IV funds, a sample of 4 was selected for testing. Our sample was not and was not intended to be statistically valid. 2 of the calculations were performed incorrectly and were not returned timely." Effect – Refund calculations completed were not correct and funds were not remitted to the Department of Education properly. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around return of title IV funds and consider substantial changes to address this recurring finding.
Views of Responsible Officials and Planned Corrective Actions - The Student Financial Services Office is notified by the Registrar's Office when a student has completed the withdrawal process. Once that notification has been received, the Director of Financial Aid will complete the return of Title IV funds worksheet on the Common Origination and Disbursement (COD) website and update Colleague accordingly. A letter will be sent to the student notifying them of the modification to their financial aid award. To ensure all withdrawn students receiving federal financial aid have been processed, the Argos Withdrawn Student report will be run monthly. Each student will be reviewed to see if federal financial aid was awarded and disbursed for the term in which they withdrew. If there is a student that still needs to be processed, the Director of Financial Aid will complete those steps immediately.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Disbursements to or on behalf of students 34 CFR Sections 668.164(b)(1)" Condition – Disbursement notification/right to cancel letters were not sent to students." Questioned costs – None Context – Out of a population of 7,784 student accounts receiving aid, a sample of 40 was selected for testing. Our sample was not and was not intended to be statistically valid. Disbursement notification emails were not sent to any of the students in the sample. Effect – Students did not receive disbursement notification and right to cancel communication for federal aid received. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure notifications are sent to students. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around disbursements to or on behalf of students and consider substantial changes to address this finding.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2022-2023" Criteria or Specific Requirement – Special Tests: Disbursements to or on behalf of students 34 CFR Sections 668.164(b)(1)" Condition – Disbursement notification/right to cancel letters were not sent to students." Questioned costs – None Context – Out of a population of 7,784 student accounts receiving aid, a sample of 40 was selected for testing. Our sample was not and was not intended to be statistically valid. Disbursement notification emails were not sent to any of the students in the sample. Effect – Students did not receive disbursement notification and right to cancel communication for federal aid received. Cause – The Financial Aid department does not have adequate processes and controls around return of funds to ensure notifications are sent to students. Identification as a Repeat Finding - Not a repeat finding Recommendation – The Financial Aid department should review processes and controls around disbursements to or on behalf of students and consider substantial changes to address this finding.
Views of Responsible Officials and Planned Corrective Actions – The University moved from an on-premise solution to a cloud environment in fiscal year 2022. This upgrade included a new reporting tool. The reports used to identify and send disbursement notifications were not working as expected, therefore notifications were not sent out in a timely manner. The Director of Financial Aid has created a process to ensure all students and parents receiving loan funds are being notified about their right to cancel their loans. This process will be run immediately after loans have been transmitted to a student's account. The letters will be emailed to the student and parent email address.
FAC accepted this audit on December 19, 2022 — management decision was due June 19, 2023.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2020-2021 Criteria or Specific Requirement ? Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309 Condition ? Student enrollment status changes during the year were not communicated to the National Student Loan Data System (NSLDS). Questioned costs ? None Context ? Out of a population of 16,260 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. None of the student enrollment changes tested were reported to NSLDS. Effect ? NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Cause ? The Registrar?s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a Repeat Finding ? Repeat finding, 2021-001 Recommendation ? The Registrar?s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2020-2021 Criteria or Specific Requirement ? Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309 Condition ? Student enrollment status changes during the year were not communicated to the National Student Loan Data System (NSLDS). Questioned costs ? None Context ? Out of a population of 16,260 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. None of the student enrollment changes tested were reported to NSLDS. Effect ? NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Cause ? The Registrar?s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a Repeat Finding ? Repeat finding, 2021-001 Recommendation ? The Registrar?s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
Views of Responsible Officials and Planned Corrective Actions ? The Registrar's Office will create and make available a procedural guide to running and submitting reports. Redundant staff will be set to receive the notifications of upcoming and delinquent enrollment reports.
2021-001
CFDA Number 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act , U.S. Department of Education Program Year 2021-2022; Higher Education Emergency Relief Fund (HEERF) Student Aid, Institutional Aid, and HBCU Portions Criteria or Specific Requirement ? Reporting Condition ? Section 18004(e) of the CARES Act requires each institution that received funds under HEERF I, II, and III to submit quarterly Institutional Aid and HBCU funding portion reports by July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not submit the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) reports within the required timeframe. Similarly, Lincoln University was required to post quarterly public disclosures for the Student Aid funding portion, due July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not post the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) information within the required timeframe. Of the 13 HEERF reports during the year, 6 were not submitted or posted within the required timeframe. Questioned costs ? None Context ? Out of a population of 13 reports required to be submitted during the fiscal year, a sample of 4 reports was selected for testing, one of each type (student, institutional, HBCU, and annual). One of the reports was not submitted within the required timeframe (HBCU report due October 10, 2021). Effect ? The University did not submit reports or post required information timely. Cause ? The University did not have strong controls in place that would trigger the posting of the information within the required timing and that included all required elements. These factors resulted in the University temporarily overlooking this requirement and posting the information past the required deadline, and excluding the number of students that had received the awards and the method of distributing the funds. Identification as a Repeat Finding ? Repeat finding, 2021-002 Recommendation ? The University should strengthen the internal controls surrounding the HEERF reporting by establishing policies and procedures to ensure that reporting information is submitted timely and accurately.
Show full finding ▾Hide full finding ▴CFDA Number 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act , U.S. Department of Education Program Year 2021-2022; Higher Education Emergency Relief Fund (HEERF) Student Aid, Institutional Aid, and HBCU Portions Criteria or Specific Requirement ? Reporting Condition ? Section 18004(e) of the CARES Act requires each institution that received funds under HEERF I, II, and III to submit quarterly Institutional Aid and HBCU funding portion reports by July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not submit the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) reports within the required timeframe. Similarly, Lincoln University was required to post quarterly public disclosures for the Student Aid funding portion, due July 10, 2021, October 10, 2021, January 10, 2022, and April 10, 2022. Lincoln University did not post the quarter 2 (due July 10, 2021) or the quarter 3 (due October 10, 2021) information within the required timeframe. Of the 13 HEERF reports during the year, 6 were not submitted or posted within the required timeframe. Questioned costs ? None Context ? Out of a population of 13 reports required to be submitted during the fiscal year, a sample of 4 reports was selected for testing, one of each type (student, institutional, HBCU, and annual). One of the reports was not submitted within the required timeframe (HBCU report due October 10, 2021). Effect ? The University did not submit reports or post required information timely. Cause ? The University did not have strong controls in place that would trigger the posting of the information within the required timing and that included all required elements. These factors resulted in the University temporarily overlooking this requirement and posting the information past the required deadline, and excluding the number of students that had received the awards and the method of distributing the funds. Identification as a Repeat Finding ? Repeat finding, 2021-002 Recommendation ? The University should strengthen the internal controls surrounding the HEERF reporting by establishing policies and procedures to ensure that reporting information is submitted timely and accurately.
Views of Responsible Officials and Planned Corrective Actions ? A specific timeline for inclusion of the Office of Grants and Sponsored Research, the Comptroller's Office, and the Office of Student Aid has been established to provide reports to the Vice President of Administration and Finance and Office of Information Technology for timely posting. All reports and proof of public posting will be saved for retrieval and documentation of the reporting process.
2021-002
FAC accepted this audit on January 17, 2022 — management decision was due July 17, 2022.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2020-2021 Criteria or Specific Requirement ? Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309 Condition ? No student enrollment status changes during the year were communicated to the National Student Loan Data System (NSLDS). Questioned costs ? None Context ? Out of a population of 1,498 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. None of the student enrollment changes were reported to NSLDS. Effect ? NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Cause ? The Registrar?s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Recommendation ? The Registrar?s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2020-2021 Criteria or Specific Requirement ? Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309 Condition ? No student enrollment status changes during the year were communicated to the National Student Loan Data System (NSLDS). Questioned costs ? None Context ? Out of a population of 1,498 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. None of the student enrollment changes were reported to NSLDS. Effect ? NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Cause ? The Registrar?s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Recommendation ? The Registrar?s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding.
Views of Responsible Officials and Planned Corrective Actions ? The Registrar?s office will create and make available a procedural guide to submitting enrollment reports to increase personnel who can perform the task. Notification will be set up for staff to ensure reports do not go unfilled.
CFDA Number 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act, U.S. Department of Education Program Year 2020-2021; Higher Education Emergency Relief Fund (HEERF) Student and Institutional Aid Portions Criteria or Specific Requirement ? Reporting Condition ? Section 18004(e) of the CARES Act requires each institution that received funds under HEERF I and HEERF II to submit a report to the Secretary of the U.S. Department of Education (the "Department") ?at such time and in such manner as the Secretary may require.? This was later clarified through an Electronic Announcement (EA) from the Department on May 6, 2020, to require the University to publicly post specified information on their website no later than 30 days from the date of the institution?s Certification and Agreement with the Department. The OMB Compliance Supplement Addendum implies this requirement is effective beginning May 6, 2020. Lincoln University did not post the required documentation on its website until December 7, 2020. This is 184 days late, when considering 30 days from the May 6, 2020, date of the EA. In addition, the information posted failed to include the number of students that received the grants as well as the method of distributing the funds. In addition, this information was required to be updated every 45 days thereafter. This was later revised on August 31, 2020 by decreasing the frequency of reporting after the initial 30-day period from every 45 days to every calendar quarter. Quarterly reports were due October 20, 2020; January 20, 2021; and April 20, 2021. Lincoln University did not post the required 45 day reports or the quarterly documentation for any quarter of the year. Similarly, Lincoln University was required to submit quarterly reports due October 10, 2020; January 10, 2021; and April 10, 2021 for the Institutional Aid and HBCU portion of funding. Lincoln University did not post the required quarterly documentation for the institutional portion. An annual HEERF report was required to be submitted on February 2, 2021. Lincoln University did not submit the quarterly report before the reporting deadline. In addition to the above, Lincoln University did not include the number of students that actually received HEERF funding in their public posting. Questioned costs ? None Context ? Out of a population of 12 reports required to be submitted during the fiscal year, a sample of 4 reports was selected for testing, one of each type (student, institutional, HBCU, and annual) None of the reports were submitted timely and required reporting information was missing. Effect ? The University is obligated to adhere to specified requirements as outlined in the Certification and Agreement signed and agreed to by the University. By failing to report the information in accordance with federal regulations, the University failed to comply with some requirements of the HEERF program. Cause ? The University did not have strong controls in place that would trigger the posting of the information within the required timing and that included all required elements. These factors resulted in the University overlooking this requirement and posting the information past the required deadline, and excluding the number of students that had received the awards and the method of distributing the funds. Recommendation ? The University should strengthen the internal controls surrounding the HEERF reporting by establishing policies and procedures to ensure that reporting information is submitted timely and accurately.
Show full finding ▾Hide full finding ▴CFDA Number 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act, U.S. Department of Education Program Year 2020-2021; Higher Education Emergency Relief Fund (HEERF) Student and Institutional Aid Portions Criteria or Specific Requirement ? Reporting Condition ? Section 18004(e) of the CARES Act requires each institution that received funds under HEERF I and HEERF II to submit a report to the Secretary of the U.S. Department of Education (the "Department") ?at such time and in such manner as the Secretary may require.? This was later clarified through an Electronic Announcement (EA) from the Department on May 6, 2020, to require the University to publicly post specified information on their website no later than 30 days from the date of the institution?s Certification and Agreement with the Department. The OMB Compliance Supplement Addendum implies this requirement is effective beginning May 6, 2020. Lincoln University did not post the required documentation on its website until December 7, 2020. This is 184 days late, when considering 30 days from the May 6, 2020, date of the EA. In addition, the information posted failed to include the number of students that received the grants as well as the method of distributing the funds. In addition, this information was required to be updated every 45 days thereafter. This was later revised on August 31, 2020 by decreasing the frequency of reporting after the initial 30-day period from every 45 days to every calendar quarter. Quarterly reports were due October 20, 2020; January 20, 2021; and April 20, 2021. Lincoln University did not post the required 45 day reports or the quarterly documentation for any quarter of the year. Similarly, Lincoln University was required to submit quarterly reports due October 10, 2020; January 10, 2021; and April 10, 2021 for the Institutional Aid and HBCU portion of funding. Lincoln University did not post the required quarterly documentation for the institutional portion. An annual HEERF report was required to be submitted on February 2, 2021. Lincoln University did not submit the quarterly report before the reporting deadline. In addition to the above, Lincoln University did not include the number of students that actually received HEERF funding in their public posting. Questioned costs ? None Context ? Out of a population of 12 reports required to be submitted during the fiscal year, a sample of 4 reports was selected for testing, one of each type (student, institutional, HBCU, and annual) None of the reports were submitted timely and required reporting information was missing. Effect ? The University is obligated to adhere to specified requirements as outlined in the Certification and Agreement signed and agreed to by the University. By failing to report the information in accordance with federal regulations, the University failed to comply with some requirements of the HEERF program. Cause ? The University did not have strong controls in place that would trigger the posting of the information within the required timing and that included all required elements. These factors resulted in the University overlooking this requirement and posting the information past the required deadline, and excluding the number of students that had received the awards and the method of distributing the funds. Recommendation ? The University should strengthen the internal controls surrounding the HEERF reporting by establishing policies and procedures to ensure that reporting information is submitted timely and accurately.
Views of Responsible Officials and Planned Corrective Actions ? Reports will be provided to the Office of Grants and Sponsored Research for review by the Director of Grants and Sponsored Research on a quarterly basis. All reports and proof of public posting will be saved for retrieval and documentation of the reporting process.
2020-002
FAC accepted this audit on July 13, 2021 — management decision was due January 13, 2022.
CFDA Number 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act, U.S. Department of Education Program Year 2019-2020; Higher Education Emergency Relief Fund (HEERF) Student Aid Portion Criteria or Specific Requirement ? Reporting "Condition ? Section 18004(e) of the CARES Act requires each institution that received a 18004 (a)(1) Student Aid Portion award to submit a report to the Secretary of the U.S. Department of Education (the ""Department"") ?at such time and in such manner as the Secretary may require.? This was later clarified through an Electronic Announcement (EA) from the Department on May 6, 2020, to require the University to publicly post specified information on their website no later than 30 days from the date of the institution?s Certification and Agreement with the Department. The OMB Compliance Supplement Addendum implies this requirement is effective beginning May 6, 2020. Lincoln University did not post the required documentation on its website until December 7, 2020. This is 184 days late, when considering 30 days from the May 6, 2020, date of the EA. In addition, the information posted failed to include the number of students that received the grants as well as the method of distributing the funds." Questioned costs ? None "Context ? At the time that the information was required to be posted, there was existing confusion as to when the various reports were due, including this initial report. Confusion existed at that time as to when the 30 days would begin and how quickly the initial information should be posted, and exactly what should be included. " Effect ? The University submitted the required report after the deadline with incomplete information. Cause ? The University did not have controls in place to post information within the required timing and that included all required elements. Recommendation ? The University should strengthen the internal controls surrounding the HEERF reporting by establishing policies and procedures to ensure that reporting information is submitted timely and accurately.
Show full finding ▾Hide full finding ▴CFDA Number 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief, and Economic Security Act, U.S. Department of Education Program Year 2019-2020; Higher Education Emergency Relief Fund (HEERF) Student Aid Portion Criteria or Specific Requirement ? Reporting "Condition ? Section 18004(e) of the CARES Act requires each institution that received a 18004 (a)(1) Student Aid Portion award to submit a report to the Secretary of the U.S. Department of Education (the ""Department"") ?at such time and in such manner as the Secretary may require.? This was later clarified through an Electronic Announcement (EA) from the Department on May 6, 2020, to require the University to publicly post specified information on their website no later than 30 days from the date of the institution?s Certification and Agreement with the Department. The OMB Compliance Supplement Addendum implies this requirement is effective beginning May 6, 2020. Lincoln University did not post the required documentation on its website until December 7, 2020. This is 184 days late, when considering 30 days from the May 6, 2020, date of the EA. In addition, the information posted failed to include the number of students that received the grants as well as the method of distributing the funds." Questioned costs ? None "Context ? At the time that the information was required to be posted, there was existing confusion as to when the various reports were due, including this initial report. Confusion existed at that time as to when the 30 days would begin and how quickly the initial information should be posted, and exactly what should be included. " Effect ? The University submitted the required report after the deadline with incomplete information. Cause ? The University did not have controls in place to post information within the required timing and that included all required elements. Recommendation ? The University should strengthen the internal controls surrounding the HEERF reporting by establishing policies and procedures to ensure that reporting information is submitted timely and accurately.
Views of Responsible Officials and Planned Corrective Actions ? Reports will be provided to the Office of Grants and Sponsored Research for review by the Director of Grants and Sponsored Research on a quarterly basis. All reports and proof of public posting will be saved for retrieval and documentation of the reporting process.
FAC accepted this audit on November 18, 2019 — management decision was due May 18, 2020.
Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2018-2019 Criteria or Specific Requirement ? Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309 Condition ? Nine student enrollment status changes were not communicated to the National Student Loan Data System (NSLDS) on a timely basis or were reported incorrectly. Questioned costs ? None Context ? Out of a population of 1,833 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. Five student enrollment changes were not reported within the required 60-day requirement. Three student enrollment changes were not reported to NSLDS. One student enrollment change was not reported with the correct effective date. Effect ? NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Cause ? The Registrar?s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a repeat finding ? 2018-001 Recommendation ? The Registrar?s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding. Views of Responsible Officials and Planned Corrective Actions ? A request will be made from the Compliance Center at Clearinghouse to research the time delay issues as well as students not being reported through NSLDS. Continue to utilize procedures developed and to ensure that all patches are installed in a timely manner in Colleague. Another staff memeber will be assigned to ensure tasks are completed on schedule.
Show full finding ▾Hide full finding ▴Student Financial Assistance Cluster, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, U.S. Department of Education Program Year 2018-2019 Criteria or Specific Requirement ? Special Tests: Enrollment Reporting 34 CFR Sections 690.83 (b)(2) and 685.309 Condition ? Nine student enrollment status changes were not communicated to the National Student Loan Data System (NSLDS) on a timely basis or were reported incorrectly. Questioned costs ? None Context ? Out of a population of 1,833 student enrollment status changes requiring notification transmitted to NSLDS, a sample of 40 student enrollment status changes was selected for testing. Our sample was not and was not intended to be statistically valid. Five student enrollment changes were not reported within the required 60-day requirement. Three student enrollment changes were not reported to NSLDS. One student enrollment change was not reported with the correct effective date. Effect ? NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Cause ? The Registrar?s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Identification as a repeat finding ? 2018-001 Recommendation ? The Registrar?s Office and the Enrollment Services Technical Coordinator should review processes and controls around enrollment reporting and consider substantial changes to address this recurring finding. Views of Responsible Officials and Planned Corrective Actions ? A request will be made from the Compliance Center at Clearinghouse to research the time delay issues as well as students not being reported through NSLDS. Continue to utilize procedures developed and to ensure that all patches are installed in a timely manner in Colleague. Another staff memeber will be assigned to ensure tasks are completed on schedule.
A request will be made from the Compliance Center at Clearinghouse to research the time delay issues as well as students not being reported through NSLDS. Continue to utilize procedures developed and to ensure that all patches are installed in a timely manner in Colleague. Another staff memeber will be assigned to ensure tasks are completed on schedule.
2018-001
FAC accepted this audit on November 13, 2018 — management decision was due May 13, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on November 22, 2017 — management decision was due May 22, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on November 17, 2016 — management decision was due May 17, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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