University of Saint MaryHigher Education

Reference Number: Finding #2024-001 Coronavirus State and Local Fiscal Recovery Funds #21.027 U.S. Department of Treasury Passed Through Kansas Department of Commerce Criteria or Specific Requirement – Reporting: The University’s grant agreement with Kansas Department of Commerce (KDOC) requires quarterly financial and narrative project reports detailing the use of the grant funds in such a way that are consistent with the Project as presented in the Grantee’s Grant Administration Plan and Budget. The quarterly reports are due on the last day of the month following the end of the period completed. These dates are July 31, 2023, October 31, 2023, January 31, 2024, and April 30, 2024. The reports should identify all grant funds remaining to be spent, the project progress and outcome of the project. Condition - The University did not submit reports to the KDOC at the required deadlines during the fiscal year ended June 30, 2024. Questioned Costs - None noted. Context - Out of a population of four reports, we selected two reports and noted the two instances of noncompliance with the timely reporting requirement of the CSLFRF. Effect - The University was not in compliance with the reporting requirements of the grant agreement program. Cause - Management received conflicting information about the reporting requirements. Identification as a Repeat Finding - Not a repeat finding Recommendation - We recommend that management review this area and establish procedures to ensure required reports are completed timely and accurately. View of Responsible Official and Planned Corrective Actions – Management worked closely with the KDOC on the requirements of the quarterly submissions and was in frequent communication with them. However, management received conflicting guidance from the KDOC about the required submissions for the program. Due to the conflicting guidance, management stopped submitting reports and was waiting for further feedback. Management wanted to avoid submitting future reports that may have been potentially inaccurate or missing appropriate documentation. Management finally received final guidance at the beginning of September 2024 and will begin submitting reports on a timely basis.

Reference Number Finding 2019-001 Student Financial Assistance Cluster U.S. Department of Education Federal Direct Loans CFDA 84.268 Federal Pell Grant Program CFDA 84.063 Award Year 2019 Criteria or Specific Requirement ? Special Tests and Provisions - Enrollment Reporting 34 CFR 685.309 and 34 CFR 690.83(b)(2) Condition ? The University did not accurately or timely notify the National Student Loan Data System (NSLDS) of student status changes. Questioned Costs ? None. Context ? Out of a population of 359 student enrollment status changes requiring notification, a sample of 40 student status changes was selected for testing. Out of the 40 selected for testing, five students that had status changes were not communicated to NSLDS on a timely basis. Additionally, 21 students had a variance between the University?s last date of attendance records and what was reported to the NSLDS. The sampling methodology was not intended to be a statistically valid sample. Effect ? NSLDS was not notified of student enrollment status changes on a timely and accurate basis. Cause ? In the case of the five students whose status changes were not communicated to NSLDS on a timely basis, exit dates were recorded in the system either late or in error causing the system to not report correctly to NSLDS. In the case of the 21 students that had a variance between the University?s last date of attendance records and what was reported to NSLDS, 18 were students whose actual exit date was correctly reported to NSLDS as May 3rd, 2019, but the date had been entered into the University?s database as May 4th, 2019, or the date of the graduation ceremony. For the remaining three students, NSLDS was unable to accept the dates because of the timing of when the exit dates were recorded in the University database and subsequently reported to NSLDS. The students were reported as being in a full-time status on April 29th, 2019 and subsequent to that report date, an exit date was recorded in the University?s database at a date prior to April 29th, 2019. This issue also caused the finding discussed above for these three students. Identification as a Repeat Finding ? The University had a similar finding in the prior year. See 2018-001. Recommendation ? The University should implement additional policies and procedures to ensure the NSLDS system is updated timely and accurately throughout the year. Views of Responsible Officials and Planned Corrective Actions ? The University will conduct a thorough review of its processes regarding the reporting of exit and withdraw dates, document those processes and ensure staff are trained. Exception reports will be generated to identify unusual situations that may require manual intervention.

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