EIN: 460283336
UEI: MK4EGTTKK988
Audited by: CliftonLarsonAllen 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 26, 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 26, 2026 (23 days from today).
What is a management decision? →One instance was identified in which the University calculated Pell eligibility of $7,395 for the award year when only $6,471 should have been disbursed. Questioned Costs: $924 in PELL assistance was overawarded to the student. Context: CLA tested a random sample of 40 students from a population of 669 student financial aid recipients. Cause: The University’s system cannot identify status changes within/after the add/drop period (i.e., full-time to less-than-half-time) Effect: One student was disbursed more Pell assistance than they were eligible to receive. Repeat Finding from Prior Years: Yes – 2024‐002. Recommendation: We recommend that management return the overawarded amount of $924 to the U.S. Department of Education and strengthen internal controls over Pell Grant calculations and disbursements to prevent future overawards. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Education Federal Program Title: Federal Pell Grant Program (PELL) ALN Numbers: 84.063 Award Period: July 1, 2024 through June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Per 34 CFR 690.62, institutions must ensure that the amount of Pell Grant funds disbursed does not exceed the student’s calculated eligibility based on the Student Aid Index (SAI), cost of attendance, and enrollment status. Condition: One instance was identified in which the University calculated Pell eligibility of $7,395 for the award year when only $6,471 should have been disbursed. Questioned Costs: $924 in PELL assistance was overawarded to the student. Context: CLA tested a random sample of 40 students from a population of 669 student financial aid recipients. Cause: The University’s system cannot identify status changes within/after the add/drop period (i.e., full-time to less-than-half-time) Effect: One student was disbursed more Pell assistance than they were eligible to receive. Repeat Finding from Prior Years: Yes – 2024‐002. Recommendation: We recommend that management return the overawarded amount of $924 to the U.S. Department of Education and strengthen internal controls over Pell Grant calculations and disbursements to prevent future overawards. Views of Responsible Officials: Management agrees with the finding.
Student Financial Assistance Cluster – 84.063 – Federal Pell Program Recommendation: We recommend the University should return the overawarded amount of $924 to the US Department of Education and should review and strengthen internal controls over Pell Grant calculations and disbursements to prevent future over-awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The institution will implement a recurring enrollment report for Pell-eligible students reflecting enrollment term and registered credits as of the date the report is run. The report will be reviewed weekly during summer terms and after census for fall and spring to identify enrollment changes impacting Pell eligibility. Names of the contact persons responsible for corrective action: Lauren Svanda, Director of Financial Aid Planned completion date for corrective action plan: 05/04/2026
2024-002
FAC accepted this audit on November 12, 2024 — management decision was due May 12, 2025.
One instance was identified in which the student was over‐awarded Federal Pell assistance. Cause: The Watertown location does not use the auto package tool within Anthology for awarding students; rather, awarding student assistance is a manual process. The incorrect line item was read on the PELL chart resulting in the student being over‐awarded Pell assistance. Effect: One student was over‐awarded Pell assistance. Questioned Costs: $99 in PELL assistance was over‐awarded to the student. Context/Sampling: A non‐statistical sample of 60 of the University’s 673 students receiving student financial assistance was selected for testing. The sample resulted in testing $1,420,156 out of $14,469,668 in federal financial assistance. Repeat Finding from Prior Years: Yes – 2023‐003. Recommendation: We recommend that management review procedures and control processes over monitoring of Pell eligibility. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program (PELL) P063P222209, P063P232209 Eligibility Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR 690 contains requirements that apply to student eligibility over the Federal Pell Grant Program. Condition: One instance was identified in which the student was over‐awarded Federal Pell assistance. Cause: The Watertown location does not use the auto package tool within Anthology for awarding students; rather, awarding student assistance is a manual process. The incorrect line item was read on the PELL chart resulting in the student being over‐awarded Pell assistance. Effect: One student was over‐awarded Pell assistance. Questioned Costs: $99 in PELL assistance was over‐awarded to the student. Context/Sampling: A non‐statistical sample of 60 of the University’s 673 students receiving student financial assistance was selected for testing. The sample resulted in testing $1,420,156 out of $14,469,668 in federal financial assistance. Repeat Finding from Prior Years: Yes – 2023‐003. Recommendation: We recommend that management review procedures and control processes over monitoring of Pell eligibility. Views of Responsible Officials: Management agrees with the finding.
Finding Summary: One instance was identified in which the student was over-awarded Federal Pell assistance. The Watertown location does not use the auto package tool within Anthology for awarding students; rather, awarding student assistance is a manual process. The incorrect line item was read on the PELL chart resulting in the student being over-awarded Pell assistance in the summer of 2023. Responsible Individuals: Lauren Svanda, Director of Financial Aid Corrective Action Plan: When implementing the FAFSA changes for 2024, the SIS was configured to utilize the Auto Packaging function for the Watertown location which significantly reduces the likelihood of a student being awarded the incorrect amount of PELL. After each student is Auto Packaged, it is reviewed to ensure accuracy of the PELL calculation. Anticipated Completion Date: Resolved – Spring 2024
2023-003
Upon review of the FISAP it was determined the following field items were inaccurately reported. Part II Section D Field item #7 – Undergraduate students enrolled reported of 822, should have reported 1,080. Graduate students enrolled reported of 290, should have reported 172. Part II Section F Field item #35 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $36,000 ‐ $41,999 reported 17 students, rather, should have been 18 students. Part II Section F Field item #39 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $60,000 and over reported 358 students, rather, should have been 361 students. Part II Section F Field item #39 ‐ Eligible independent undergraduate aid applicants with 1st prof. degree under taxable and untaxable income of $20,000 and over reported 6 students, rather, should have been 0 students. The 6 students should have been reported under eligible dependent undergraduate aid applicants with 1st prof. degree line items, affecting field items #32, 34, 35, 37 and 39. Cause: Reports used to prepare the FISAP were ran incorrectly. University failed to retain supporting documentation used to prepare the FISAP. Effect: Information reported within the FISAP over line items referenced above was inaccurate. Questioned Costs: None reported. Context/Sampling: Key line items within the FISAP report were tested as required by the OMB Compliance Supplement. No statistical sampling was performed. Repeat Finding from Prior Years: No. Recommendation: The University should review their current process to ensure that line items reported are accurate and supporting documentation used to prepare the reports is retained. The FISAP review process should include a detail review by an individual independent from the preparer to verify the numbers reported. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program (PELL) P063P222209, P063P232209 Federal Financial Assistance Listing #84.038 Federal Perkins Loans Federal Financial Assistance Listing #84.007 Federal Supplemental Educational Opportunity Grants P007A233830 Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR 673.3 requires institutions complete the Fiscal Operations Report and Application to Participate (FISAP) to participate in the Federal Work Study or Federal Supplemental Education Opportunity Grants. The Fiscal Operations Report includes the University’s financial information from the previous award year. Condition: Upon review of the FISAP it was determined the following field items were inaccurately reported. Part II Section D Field item #7 – Undergraduate students enrolled reported of 822, should have reported 1,080. Graduate students enrolled reported of 290, should have reported 172. Part II Section F Field item #35 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $36,000 ‐ $41,999 reported 17 students, rather, should have been 18 students. Part II Section F Field item #39 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $60,000 and over reported 358 students, rather, should have been 361 students. Part II Section F Field item #39 ‐ Eligible independent undergraduate aid applicants with 1st prof. degree under taxable and untaxable income of $20,000 and over reported 6 students, rather, should have been 0 students. The 6 students should have been reported under eligible dependent undergraduate aid applicants with 1st prof. degree line items, affecting field items #32, 34, 35, 37 and 39. Cause: Reports used to prepare the FISAP were ran incorrectly. University failed to retain supporting documentation used to prepare the FISAP. Effect: Information reported within the FISAP over line items referenced above was inaccurate. Questioned Costs: None reported. Context/Sampling: Key line items within the FISAP report were tested as required by the OMB Compliance Supplement. No statistical sampling was performed. Repeat Finding from Prior Years: No. Recommendation: The University should review their current process to ensure that line items reported are accurate and supporting documentation used to prepare the reports is retained. The FISAP review process should include a detail review by an individual independent from the preparer to verify the numbers reported. Views of Responsible Officials: Management agrees with the finding.
Finding Summary: Upon review of the FISAP it was determined the following field items were inaccurately reported. Part II Section D Field item #7 – Undergraduate students enrolled reported of 822, should have reported 1,080. Graduate students enrolled reported of 290, should have reported 172. Part II Section F Field item #35 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $36,000 - $41,999 reported 17 students, rather, should have been 18 students. Part II Section F Field item #39 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $60,000 and over reported 358 students, rather, should have been 361 students. Part II Section F Field item #39 - Eligible independent undergraduate aid applicants with 1st prof. degree under taxable and untaxable income of $20,000 and over reported 6 students, rather, should have been 0 students. The 6 students should have been reported under eligible dependent undergraduate aid applicants with 1st prof. degree line items, affecting field items #32, 34, 35, 37 and 39. Reports used to prepare the FISAP were incorrect, thus the information reported within the FISAP was inaccurate. The FISAP review process failed to identify the inaccurate information. Responsible Individuals: Lauren Svanda, Director of Financial Aid Corrective Action Plan: The Financial Aid Office and IT determined where the report needed to be generated in order to produce the unduplicated number of students that needs to be reported on the FISAP. The uncertainty of where the report comes from and what needs to be reported has been eliminated. We will continue to work with our IT department to ensure the reports are being run correctly and numbers are being reported accurately on the FISAP Application. The Director of Financial Aid and the Accountant will prepare the FISAP Application, with the VP for Enrollment Management and VP for Finance and Administration reviewing respective sections prepared by the Director of Financial Aid and Accountant. Anticipated Completion Date: September 2024
FAC accepted this audit on December 14, 2023 — management decision was due June 14, 2024.
Two instances identified in which the student was eligible to receive Federal Pell assistance but was not awarded the assistance. Cause: The report used by the Financial Aid Office to monitor Pell eligibility in the summer was ran incorrectly resulting in a Pell-eligible student being improperly excluded from the report. Additionally, Pell eligibility was not monitored for a student during the 75-day requirement to satisfy an incomplete grade. Effect: Two students were under awarded Pell aid. Questioned Costs: $1,355 in assistance was not awarded that should have been. Context/Sampling: A non-statistical sample of 60 of the University’s 658 students receiving student financial assistance was selected for testing. The sample resulted in testing $644,190 out of $13,239,499 in federal financial assistance. Repeat Finding from Prior Years: No Recommendation: We recommend that management review procedures and control processes over monitoring of Pell eligibility. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program (PELL) P063P202209, P063P212209, P063P222209 Eligibility Material Weakness in Internal Control over Compliance Criteria: 34 CFR 690 contains requirements that apply to student eligibility over the Federal Pell Grant Program. Condition: Two instances identified in which the student was eligible to receive Federal Pell assistance but was not awarded the assistance. Cause: The report used by the Financial Aid Office to monitor Pell eligibility in the summer was ran incorrectly resulting in a Pell-eligible student being improperly excluded from the report. Additionally, Pell eligibility was not monitored for a student during the 75-day requirement to satisfy an incomplete grade. Effect: Two students were under awarded Pell aid. Questioned Costs: $1,355 in assistance was not awarded that should have been. Context/Sampling: A non-statistical sample of 60 of the University’s 658 students receiving student financial assistance was selected for testing. The sample resulted in testing $644,190 out of $13,239,499 in federal financial assistance. Repeat Finding from Prior Years: No Recommendation: We recommend that management review procedures and control processes over monitoring of Pell eligibility. Views of Responsible Officials: Management agrees with the finding.
Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.063 Federal Pell Grant Program (PELL) P063P202209, P063P212209, P063P222209 Finding 2023-003 – Eligibility – Material Weakness Finding Summary: Two instances identified in which the student was eligible to receive Federal Pell assistance but was not awarded the assistance. Responsible Individuals: Lauren Svanda, Director of Financial Aid Corrective Action Plan: Partake in additional training in the awarding of summer PELL. Update procedures on how information is communicated between the Registrar’s Office and Financial Aid to improve awareness of summer reporting and grade change updates. Recondition the reporting process to improve accuracy of delivered information. Anticipated Completion Date: January 1st, 2024
FAC accepted this audit on November 8, 2022 — management decision was due May 8, 2023.
FAC accepted this audit on March 7, 2022 — management decision was due September 7, 2022.
A student?s status was reported outside of 60 days. Cause: A reporting issue within the University?s current procedures resulted in the status change to be reported outside of 60 days. Effect: Student status was not reported timely. Questioned Costs: None reported Context/Sampling: One instance was noted within the nonstatistical sample of 60 students. There were 293 student enrollment changes during the year. Repeat Finding from Prior Year: Yes ? Finding 2020-002 Recommendation: The University should ensure enrollment changes are reported within the required timeframe. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-002 Department of Education Federal Assistance Listing (FAL) #84.268 Federal Direct Student Loan Program 2020/2021 P268K212209; FAL #84.063 Federal Pell Grant Program 2020/2021 P063111P202209 Special Tests and Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Criteria: The NSLDS Enrollment Reporting Guide requires student?s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies to federal direct loan program loan holders. Enrollment reporting in a timely and accurate manner is critical for effective management of the programs. Enrollment information must be reported within 30 days whenever attendance changes for students unless a roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves-of-absence. Condition: A student?s status was reported outside of 60 days. Cause: A reporting issue within the University?s current procedures resulted in the status change to be reported outside of 60 days. Effect: Student status was not reported timely. Questioned Costs: None reported Context/Sampling: One instance was noted within the nonstatistical sample of 60 students. There were 293 student enrollment changes during the year. Repeat Finding from Prior Year: Yes ? Finding 2020-002 Recommendation: The University should ensure enrollment changes are reported within the required timeframe. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-002 Federal Agency Name: Department of Education Program Name: Federal Assistance Listing (FAL) #84.268 Federal Direct Student Loan Program; FAL #84.063 Federal Pell Grant Program Special Tests and Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: A student?s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies to federal direct loan program loan holders. Enrollment information must be reported within 30 days whenever attendance changes for students unless a roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves-of-absence. Due to the change in term dates caused by the COVID-19 pandemic, one student?s status was reported outside of the 60-day requirement. Responsible Individuals: Jonna Supurgeci, Registrar Corrective Action Plan: The withdrawal policy was reviewed by management and revised to officially remove status change notification to anyone other than the Registrar. This policy change should streamline the process and remove variables that were creating potential for reporting delays. Anticipated Completion Date: The new process went into effect January 2022.
2020-002
Mount Marty University did not retain documentation to support compliance with the Gramm-Leach-Bliley Act. Cause: Mount Marty University experienced turnover in positions within the information technology department that were responsible for ensuring compliance with relevant requirements. Effect: Mount Marty University? compliance with GLBA could be impacted if risk assessment considerations are not formally documented, oversight of the risk assessment process does not occur, and documentation supporting compliance is not retained. Questioned Costs: None Context/Sampling: None Repeat Finding from Prior Year: No Recommendation: Mount Marty University should ensure a formal risk assessment is performed, safeguards are implemented for identified risks, oversight of the evaluation process occurs, and documentation is retained to support the procedures performed to ensure compliance. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-003 Student Financial Assistance Program Cluster ? Department of Education and Department of Health and Human Services FAL #84.007 Federal Supplemental Educational Opportunity Grants - 2020/2021 P007A203830 FAL #84.033 Federal Work-Study Program ? 2019/2020 P033A193830 and 2020/2021 P033A203830 FAL #84.038 Federal Perkins Loan Program FAL #84.063 Federal Pell Grant Program ? 2019/2020 P063P192209 and 2020/2021 P063P202209 FAL #84.268 Federal Direct Student Loans ? 2019/2020 P268K202209, 2020/2021 P268K212209, and 2021/2022 P268K222209 FAL #84.379 Teacher Education Assistance for College and Higher Education Grants - 2020/2021 P379T212209 FAL #93.364 Nursing Student Loans Special Tests and Provisions Gramm-Leach-Bliley Act ? Student Information Security Material Weakness in Internal Control over Compliance and Material Non-Compliance Criteria: The Gramm-Leach-Bliley Act (Public Law 106-102) (GLBA) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). Under an institution?s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial assistance information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)). Condition: Mount Marty University did not retain documentation to support compliance with the Gramm-Leach-Bliley Act. Cause: Mount Marty University experienced turnover in positions within the information technology department that were responsible for ensuring compliance with relevant requirements. Effect: Mount Marty University? compliance with GLBA could be impacted if risk assessment considerations are not formally documented, oversight of the risk assessment process does not occur, and documentation supporting compliance is not retained. Questioned Costs: None Context/Sampling: None Repeat Finding from Prior Year: No Recommendation: Mount Marty University should ensure a formal risk assessment is performed, safeguards are implemented for identified risks, oversight of the evaluation process occurs, and documentation is retained to support the procedures performed to ensure compliance. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-003 Federal Agency Name: Department of Education and Department of Health and Human Services Program Name: FAL #84.007 Federal Supplemental Education Opportunity Grants / FAL #84.003 Federal Work-Study Program / FAL #84.038Federal Perkins Loan Program / FAL #84.063 Federal Pell Grant Program / FAL #84.268 Federal Direct Student Loans / FAL #84.379 Teacher Education Assistance for College and Higher Education Grants / FAL #93.364 Nursing Student Loans Special Tests and Provisions Gramm-Leach-Bliley Act ? Student Information Security Material Weakness in Internal Control over Compliance and Material Non-Compliance Finding Summary: The Gramm-Leach-Bliley Act (Public Law 106-102) (GLBA) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act (16 CFR 313.3(k)(2)(vi). Under an institution?s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial assistance information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)). Mount Marty University experienced turnover in positions within the information technology department that were responsible for ensuring compliance with relevant requirements and as a result, we did not retain documentation to support compliance with the Gramm-Leach-Bliley Act. Responsible Individuals: Tabitha Likness, VP of Finance & Administration (VPFA) and Rebekah McCune, Associate VP of Technology (AVPT) Corrective Action Plan: Mount Marty University has engaged SBS Security for a two-year engagement to conduct a formal risk assessment including help in implementation of safeguards for identified risks. Management will present the Risk Assessment to the Facilities and Technology committee of the board for oversight of the evaluation process, and the AVPT will maintain and retain documentation to support the procedures performed to ensure compliance. Anticipated Completion Date: The two-year risk-assessment project commenced in August of 2021, we expect the Risk Assessment to be presented to the Facilities and Technology committee of the Board of Trustees in October of 2022. The Risk Assessment will be continually updated as necessary.
Mount Marty University did not retain documentation to support the procedures it performed to ensure compliance with procurement, suspension, and debarment requirements. Cause: There was a misunderstanding about what needed to be retained to support compliance with the relevant requirements. Effect: Lack of documentation to support procurement could result in expenditures not in conformity with Uniform Guidance. Questioned Costs: None Context/Sampling: None ? We reviewed all procurements subject to this compliance requirement. Repeat Finding from Prior Year: No Recommendation: Mount Marty University should retain all documentation supporting compliance with major federal program compliance requirements. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-004 Higher Education Emergency Relief Fund ? Department of Education FAL #84.425F P425F203214 Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance Criteria: Uniform Guidance ?200.317 through ?200.326 contain requirements that apply to procurements occurring with federal awards. Condition: Mount Marty University did not retain documentation to support the procedures it performed to ensure compliance with procurement, suspension, and debarment requirements. Cause: There was a misunderstanding about what needed to be retained to support compliance with the relevant requirements. Effect: Lack of documentation to support procurement could result in expenditures not in conformity with Uniform Guidance. Questioned Costs: None Context/Sampling: None ? We reviewed all procurements subject to this compliance requirement. Repeat Finding from Prior Year: No Recommendation: Mount Marty University should retain all documentation supporting compliance with major federal program compliance requirements. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-004 Federal Agency Name: Department of Education Program Name: FAL #84.425F Higher Education Emergency Relief Fund Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance Finding Summary: Uniform Guidance ?200.317 through ?200.326 contain requirements that apply to procurements occurring with federal awards. Mount Marty University did not retain documentation to support the procedures it performed to ensure compliance with procurement, suspension, and debarment requirements. This was caused by a misunderstanding about what needed to be retained to support compliance with the relevant requirements. Responsible Individuals: Tabitha Likness, VP of Finance & Administration (VPFA) Corrective Action Plan: The VPFA will disburse the federal grants procurement policy to the leadership team and review the requirements to retain documentation. Mount Marty University will retain all documentation supporting compliance with major federal program compliance requirements. Anticipated Completion Date: June 30, 2022
Mount Marty University did not post one report within the required timeframe and one report was missing a required element. Cause: There was miscommunication between the business office and the information technology department about the posting requirements and a misunderstanding about including a required element. Effect: One report was not filed within the required timeframe (four days late) and one was missing a required element. Questioned Costs: None Context/Sampling: A nonstatistical sample of 5 of 8 required reports filed were subject to audit procedures. Repeat Finding from Prior Year: No Recommendation: Mount Marty University should review reporting requirements with all departments involved in the process to ensure compliance with major federal program compliance requirements. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-005 Higher Education Emergency Relief Fund ? Department of Education FAL #84.425E, 84.425F, and 84.425M P425E200817, P425F203214, and P425M201009 Reporting Significant Deficiency in Internal Control over Compliance Criteria: The CARES Act 18004(e) and CRRSAA 314(e) requires that reports containing required information should be posted to an institution?s website 10 days after the conclusion of the quarter. Condition: Mount Marty University did not post one report within the required timeframe and one report was missing a required element. Cause: There was miscommunication between the business office and the information technology department about the posting requirements and a misunderstanding about including a required element. Effect: One report was not filed within the required timeframe (four days late) and one was missing a required element. Questioned Costs: None Context/Sampling: A nonstatistical sample of 5 of 8 required reports filed were subject to audit procedures. Repeat Finding from Prior Year: No Recommendation: Mount Marty University should review reporting requirements with all departments involved in the process to ensure compliance with major federal program compliance requirements. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-005 Federal Agency Name: Department of Education Program Name: FAL #84.425E, 84.425F, and 84.425M Higher Education Emergency Relief Fund Reporting - Significant Deficiency in Internal Control over Compliance Finding Summary: Under the guidance provided by the Department of Education, quarterly reports containing required information should be posted to an institution?s website 10 days after the conclusion of the quarter. Mount Marty University did not post one report within the required timeframe and one report was missing a required element. This was caused by was miscommunication between the business office and the information technology department about the posting requirements and a misunderstanding about including a required element. Responsible Individuals: Tabitha Likness, VP of Finance & Administration (VPFA) Corrective Action Plan: Tabitha will review reporting requirements as well as stay apprised of changing requirements and review requirements with all departments involved in the process to ensure compliance with major federal program compliance requirements. Anticipated Completion Date: June 30, 2022
FAC accepted this audit on March 8, 2021 — management decision was due September 8, 2021.
A student?s status was reported outside of the 60 day allotment. Cause: A reporting issue within the University?s current procedures resulted in the status change to be reported outside of the 60 day requirement. Effect: Student status was not reported timely. Questioned Costs: None reported Context/Sampling: One instance was noted within the nonstatistical sample of 89 students. Repeat Finding from Prior Year: No Recommendation: The University should ensure reporting is properly reported for student enrollment changes within the required timeframe. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2020-002 Department of Education CFDA #84.268 Federal Direct Student Loan Program Award # P268K202209 Special Tests and Provisions: Enrollment Reporting Significant Deficiency in Internal Control over Compliance Criteria: A student?s enrollment status determines eligibility for in-school status, deferment, and grace periods, as well as for the payment of interest subsidies to federal direct loan program loan holders by Education Department. Enrollment Reporting in a timely and accurate manner is critical for effective management of the programs. Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves-of-absence. Condition: A student?s status was reported outside of the 60 day allotment. Cause: A reporting issue within the University?s current procedures resulted in the status change to be reported outside of the 60 day requirement. Effect: Student status was not reported timely. Questioned Costs: None reported Context/Sampling: One instance was noted within the nonstatistical sample of 89 students. Repeat Finding from Prior Year: No Recommendation: The University should ensure reporting is properly reported for student enrollment changes within the required timeframe. Views of Responsible Officials: Management agrees with the finding.
Finding 2020-002 Federal Agency Name: Department of Education Program Name: Federal Direct Student Loan Program CFDA # 84.268 Finding Summary: Enrollment information must be reported within 30 days whenever attendance changes for students, unless a roster will be submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves-of-absence. In a sample size of 89 students, there was one instance of a reporting issue within the University?s current procedures resulted in the status change to be reported outside of the 60 day requirement. Responsible Individuals: Registrar Corrective Action Plan: The VP of Academic Affairs, Registrar, VP of Student Affairs, and VP of Finance and Administration met to determine an improved process plan that would prevent any reporting gaps. The process includes having a shared google document that specifically documents the date of notification from the student of his/her intent to withdrawal and the date of processing the withdrawal by the Registrar. In addition the Registrar no longer has to wait for final approval from the Student Affairs department allowing the withdrawal to be processed in a timely manner regardless of any retention efforts being conducted by University. The University believes that by removing the second approval by Student Affairs a barrier to timely reporting has been removed. The Registrar and VP of Finance and Administration met as a follow up to review the new process and believe it is effective in ensuring timely reporting. Anticipated Completion Date: The new process was effective for Fall of 2020.
Certain amounts within the fiscal year 2019 FISAP were incorrect reported relating to Part V, Federal Work Study (FWS) Program, Section D between line items. However, the total FWS federal funds spent was correct. Cause: The University received a waiver in fiscal year 2019 for FWS match, but incorrectly included the total federal share of FWS earned compensation on line 14(a) indicating the federal share paid at a rate up to 75 percent rather than line 14(b) indicating the federal share paid at a rate up to 100 percent for waivers of nonfederal share. Effect: Information reported on the FISAP was incorrect between line items within Section D. Questioned Costs: None Reported Context/Sampling: Key line items within the FISAP report were tested as required by the OMB Compliance Supplement. No statistical sampling was performed. Repeat Finding from Prior Years: No Recommendation: The University should review their current process to ensure that line items reported are accurate. The FISAP review process should include a detail review by an individual independent from the preparer to verify the numbers reported. Views of Responsible Officials: Management agrees with the finding
Show full finding ▾Hide full finding ▴2020-003 Student Financial Assistance Program Cluster ? Department of Education CFDA #84.033 Federal Work-Study Program ? 2019/2020 P033A193830 Reporting Significant Deficiency in Internal Control over Compliance Criteria: 34 CFR 673.3 requires institutions complete the Fiscal Operations Report and Application to Participate (FISAP) to participate in the Federal Work Study or Federal Supplemental Education Opportunity Grants. The Fiscal Operations Report includes the University?s financial information from the previous award year. Condition: Certain amounts within the fiscal year 2019 FISAP were incorrect reported relating to Part V, Federal Work Study (FWS) Program, Section D between line items. However, the total FWS federal funds spent was correct. Cause: The University received a waiver in fiscal year 2019 for FWS match, but incorrectly included the total federal share of FWS earned compensation on line 14(a) indicating the federal share paid at a rate up to 75 percent rather than line 14(b) indicating the federal share paid at a rate up to 100 percent for waivers of nonfederal share. Effect: Information reported on the FISAP was incorrect between line items within Section D. Questioned Costs: None Reported Context/Sampling: Key line items within the FISAP report were tested as required by the OMB Compliance Supplement. No statistical sampling was performed. Repeat Finding from Prior Years: No Recommendation: The University should review their current process to ensure that line items reported are accurate. The FISAP review process should include a detail review by an individual independent from the preparer to verify the numbers reported. Views of Responsible Officials: Management agrees with the finding
Finding 2020-003 Federal Agency Name: Department of Education Program Name: Federal Work Study Program CFDA # 84.033 Finding Summary: 34 CFR 673.3 requires institutions complete the Fiscal Operations Report and Application to Participate (FISAP) to participate in the Federal Work Study or Federal Supplemental Education Opportunity Grants. The Fiscal Operations Report includes the University?s financial information from the previous award year. Certain amounts within the fiscal year 2019 FISAP were incorrect reported relating to Part V, Federal Work Study (FWS) Program, Section D between line items. However, the total FWS federal funds spent was correct. The University received a waiver in fiscal year 2019 for FWS match, but incorrectly included the total federal share of FWS earned compensation on line 14(a) indicating the federal share paid at a rate up to 75 percent rather than line 14(b) indicating the federal share paid at a rate up to 100 percent for waivers of nonfederal share. Responsible Individuals: VP of Finance & Administration Corrective Action Plan: The VP of Finance and Administration will review the FISAP which is prepared by the Accountant and the Director of Financial Assistance in full detail, on a line by line basis. The VPFA was already reviewing and approving the report on an annual basis for numerical accuracy, but will include a review of the line item directions to prevent classification issues. Anticipated Completion Date: The FISAP deadline is October 1st, the VPFA will review prior to submission.
FAC accepted this audit on October 16, 2019 — management decision was due April 16, 2020.
The borrower did not receive the required notification within in the required timeframe. Cause: The notification was not sent for the spring semester within the required timeframe, which was potentially related to the student switching from full time to three-quarter time in the spring semester. Effect: Controls in place were not effective in detecting the omitted notification to borrower. Questioned Costs: N/A Context/Sampling: 1 out of 57 semester notifications tested for disbursements using a nonstatistical sample method. Repeat Finding from Prior Year: No Recommendation: Mount Marty College should review their current processes to ensure that students are notified within the required timeframe. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: The institution must notify the student, or parent, in writing of (1) the date and amount of the disbursement; (2) the student?s right, or parent?s right, to cancel all or a portion of that loan or loan disbursement and have the loan proceeds returned to the holder of that loan or the TEACH Grant payments returned to ED; and (3) the procedure and time by which the student or parent must notify the institution that he or she wishes to cancel the loan, TEACH Grant, or TEACH Grant disbursement. The notification requirement for loan funds applies only if the funds are disbursed by EFT payment or master check (34 CFR 668.165). Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(i)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student?s account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than 7 days after, crediting the student?s account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: The borrower did not receive the required notification within in the required timeframe. Cause: The notification was not sent for the spring semester within the required timeframe, which was potentially related to the student switching from full time to three-quarter time in the spring semester. Effect: Controls in place were not effective in detecting the omitted notification to borrower. Questioned Costs: N/A Context/Sampling: 1 out of 57 semester notifications tested for disbursements using a nonstatistical sample method. Repeat Finding from Prior Year: No Recommendation: Mount Marty College should review their current processes to ensure that students are notified within the required timeframe. Views of Responsible Officials: Management agrees with the finding.
Finding Summary: In 1 of 57 notifications tested a borrower did not receive the required notification within the 30 day timeframe. The current notification process is a semi-automated process that requires the Student Accounts Manager to develop a list of students that should receive the email notification as the loans are disbursed. It is unknown in this case if the student was eliminated from the notification due to expected changing aid, or if the notification was missed in the development of the email recipients listing. Responsible Individuals: Jennifer Brunick, Student Accounts Manager Corrective Action Plan: Management has reviewed the current notification process in CampusNexus with our implementation consultants. Through this review processes we have determined that automated emails can be generated for all Financial Aid disbursements. This would become a daily process by which all students would be included rather than attempting to eliminate certain fund sources. Additional features are expected to be included in the SFAAA version to be implemented in Spring of 2020, as a result this method of notification for all disbursements may only be necessary for one semester. Management will continue to develop and fine-tune an automated best practice. Anticipated Completion Date: October 2019
FAC accepted this audit on October 29, 2018 — management decision was due April 29, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on October 17, 2017 — management decision was due April 17, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 13, 2016 — management decision was due April 13, 2017.
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