EIN: 546055378
UEI: CTLVX9M7AMR4
Audited by: KPMG Peat Marwick, LLP
Cognizant agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 1, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2025 (333 days ago).
What is a management decision? →2024-002 – Indirect Costs (IDC) Federal Programs – Research and Development Cluster (Assistance Listing No. 98.001 and 93.855) Federal Agencies - U.S. Agency for International Development and Department of Health and Human Services Federal Award Year – July 1, 2023 to June 30, 2024 Compliance Requirement – Activities Allowed/Unallowed and Allowable Costs Criteria Requirement: Indirect (facilities and administrative(F&A)) costs are those costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity (2 CFR section 200.1). Per 2 CFR 200, Appendix III, paragraph C.2, indirect costs requires that the negotiated (or submitted) rate(s) are applied to the appropriate distribution base. Also, as described in 2 CFR section 200.403, costs must be consistently charged as either indirect or direct but may not be double charged or inconsistently charged as both. Condition Found: For four out of twelve samples, the indirect cost recorded was overstated due to miscalculations of IDC due to an ineffective control over the review and recalculation of indirect costs. • For three out of the twelve samples, the miscalculations were overstated due to a calculation error in the year end closing entry. However, the last draw request submitted for FY24 was on September 18, 2024, for expenses incurred/booked through June 30, 2024; and the indirect costs claimed on this draw request were calculated accurately, and did not include the overages. Therefore, these samples were not considered to be compliance findings as EVMS did not seek reimbursement for more than was allowable within the period of performance. As a result of the deficiency, the error resulted in questioned costs of approximately $66 on the SEFA. • For one out of twelve samples, the indirect cost calculation was performed using the incorrect cost base, resulting in an overstatement of indirect costs of $4,793.92, causing a partially overdrawn amount of $2,046.42, which resulted in noncompliance and questioned costs on the SEFA. Cause and Possible Asserted Effect: The institution’s control to review the indirect cost calculations did not operate consistently to ensure indirect costs were accurately recorded. Consequently, there were questioned costs and an overdrawn amount in FY24. Identification of Questioned Costs: The questioned costs associated with this finding are $4,859.92. Sampling: The sample was not intended to be and was not a statistically valid sample. Identification of Repeat Finding: This finding is not a repeat of a finding in the immediately prior year. Recommendation: Our recommendation is for management to reinforce and train those individuals in the compliance control ownership role to ensure controls are operating as designed in order to prevent, or detect and correct noncompliance on a timely basis. Specifically, strengthening its processes and controls around accuracy of the review over indirect costs calculation requirements. This will help ensure that controls are functioning as intended, thereby preventing or promptly identifying and rectifying instances of noncompliance. Views of Responsible Officials: Management agrees with the findings and recommendations. Through the merger with Old Dominion University, additional controls have been adopted around the processes and controls around the accuracy of the review over indirect cost calculation requirements.
Show full finding ▾Hide full finding ▴2024-002 – Indirect Costs (IDC) Federal Programs – Research and Development Cluster (Assistance Listing No. 98.001 and 93.855) Federal Agencies - U.S. Agency for International Development and Department of Health and Human Services Federal Award Year – July 1, 2023 to June 30, 2024 Compliance Requirement – Activities Allowed/Unallowed and Allowable Costs Criteria Requirement: Indirect (facilities and administrative(F&A)) costs are those costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity (2 CFR section 200.1). Per 2 CFR 200, Appendix III, paragraph C.2, indirect costs requires that the negotiated (or submitted) rate(s) are applied to the appropriate distribution base. Also, as described in 2 CFR section 200.403, costs must be consistently charged as either indirect or direct but may not be double charged or inconsistently charged as both. Condition Found: For four out of twelve samples, the indirect cost recorded was overstated due to miscalculations of IDC due to an ineffective control over the review and recalculation of indirect costs. • For three out of the twelve samples, the miscalculations were overstated due to a calculation error in the year end closing entry. However, the last draw request submitted for FY24 was on September 18, 2024, for expenses incurred/booked through June 30, 2024; and the indirect costs claimed on this draw request were calculated accurately, and did not include the overages. Therefore, these samples were not considered to be compliance findings as EVMS did not seek reimbursement for more than was allowable within the period of performance. As a result of the deficiency, the error resulted in questioned costs of approximately $66 on the SEFA. • For one out of twelve samples, the indirect cost calculation was performed using the incorrect cost base, resulting in an overstatement of indirect costs of $4,793.92, causing a partially overdrawn amount of $2,046.42, which resulted in noncompliance and questioned costs on the SEFA. Cause and Possible Asserted Effect: The institution’s control to review the indirect cost calculations did not operate consistently to ensure indirect costs were accurately recorded. Consequently, there were questioned costs and an overdrawn amount in FY24. Identification of Questioned Costs: The questioned costs associated with this finding are $4,859.92. Sampling: The sample was not intended to be and was not a statistically valid sample. Identification of Repeat Finding: This finding is not a repeat of a finding in the immediately prior year. Recommendation: Our recommendation is for management to reinforce and train those individuals in the compliance control ownership role to ensure controls are operating as designed in order to prevent, or detect and correct noncompliance on a timely basis. Specifically, strengthening its processes and controls around accuracy of the review over indirect costs calculation requirements. This will help ensure that controls are functioning as intended, thereby preventing or promptly identifying and rectifying instances of noncompliance. Views of Responsible Officials: Management agrees with the findings and recommendations. Through the merger with Old Dominion University, additional controls have been adopted around the processes and controls around the accuracy of the review over indirect cost calculation requirements.
Finding 2024-02: Indirect Costs (IDC) Views of Responsible Officials Management agrees with the finding and recommendations. Through the merger with Old Dominion University, additional controls have adopted around the processes and controls around the accuracy of the review over indirect costs calculation requirements. Corrective Action Plan Effective July 1, 2024, EVMS merged with ODU and the ODU Research Foundation became the fiscal and administrative agent for EVMS’s transferring sponsored programs on behalf of ODU. As per ODU’s Memorandum of Understanding (MOU) with the ODU Research Foundation, the ODU Research Foundation has policies and processes in place to manage how the indirect costs are calculated. The ODU Research Foundation uses its own system of internal controls for IDC calculation with no reliance on ODU systems for those processes and are audited separately. As a corrective action moving forward, ODU management will notify the ODU Research Foundation management of the audit findings, so they are aware of the internal control deficiencies. ODU will request the Research Foundation to provide a copy of their single audit report to monitor continued compliance with Uniform Guidance. The corrective action plan will be completed by March 31, 2025 and the contact person for this finding is Victoria Dean.
2024-003 – Cash Management Approval Federal Programs – Research and Development Cluster (Assistance Listing No. 98.001) Federal Agencies - U.S. Agency for International Development Federal Award Year – July 1, 2023 to June 30, 2024 Compliance Requirement – Cash Management Criteria Requirement: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). The reimbursement payment method is the preferred payment method if (a) the non-federal entity cannot the meet the requirements in 2 CFR section 200.305(b)(1) for advance payment, (b) the federal awarding agency sets a specific condition for use of the reimbursement or (c) if requested by the non-federal entity (2 CFR sections 200.305(b)(3) and 200.208). The reimbursement payment method also may be used on a federal award for construction or for other construction activity as specified in 2 CFR section 200.305(b)(3). Condition Found: For two out of thirty-one samples, the institution did not maintain appropriate documentation to evidence the approval of the drawdown request. This resulted in an ineffective control over the review and approval of cash drawdowns. Cause and Possible Asserted Effect: The grants department had turnover in the current year, which resulted in inconsistent documentation of approvals. Therefore, the institution’s control to review and approve cash drawdowns did not operate consistently to ensure requests for reimbursement were properly approved and evidence of the review was maintained. Identification of Questioned Costs: There are no questioned costs associated with this finding. Sampling: The sample was not intended to be and was not a statistically valid sample. Identification of Repeat Finding: This finding is not a repeat of a finding in the immediately prior year Recommendation: Our recommendation is for management to reinforce and train those individuals in the compliance control ownership role to ensure controls are operating as designed in order to prevent, or detect and correct noncompliance on a timely basis. Specifically, strengthening its processes and documentation requirements around the review and approval of cash drawdown requests. This will help ensure that controls are functioning as intended, thereby preventing or promptly identifying and rectifying instances of noncompliance. Views of Responsible Officials: Management agrees with the findings and recommendations. Through the merger with Old Dominion University, additional controls have been adopted around the processes and controls around the accuracy of the review and approval of cash drawdown requests.
Show full finding ▾Hide full finding ▴2024-003 – Cash Management Approval Federal Programs – Research and Development Cluster (Assistance Listing No. 98.001) Federal Agencies - U.S. Agency for International Development Federal Award Year – July 1, 2023 to June 30, 2024 Compliance Requirement – Cash Management Criteria Requirement: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). The reimbursement payment method is the preferred payment method if (a) the non-federal entity cannot the meet the requirements in 2 CFR section 200.305(b)(1) for advance payment, (b) the federal awarding agency sets a specific condition for use of the reimbursement or (c) if requested by the non-federal entity (2 CFR sections 200.305(b)(3) and 200.208). The reimbursement payment method also may be used on a federal award for construction or for other construction activity as specified in 2 CFR section 200.305(b)(3). Condition Found: For two out of thirty-one samples, the institution did not maintain appropriate documentation to evidence the approval of the drawdown request. This resulted in an ineffective control over the review and approval of cash drawdowns. Cause and Possible Asserted Effect: The grants department had turnover in the current year, which resulted in inconsistent documentation of approvals. Therefore, the institution’s control to review and approve cash drawdowns did not operate consistently to ensure requests for reimbursement were properly approved and evidence of the review was maintained. Identification of Questioned Costs: There are no questioned costs associated with this finding. Sampling: The sample was not intended to be and was not a statistically valid sample. Identification of Repeat Finding: This finding is not a repeat of a finding in the immediately prior year Recommendation: Our recommendation is for management to reinforce and train those individuals in the compliance control ownership role to ensure controls are operating as designed in order to prevent, or detect and correct noncompliance on a timely basis. Specifically, strengthening its processes and documentation requirements around the review and approval of cash drawdown requests. This will help ensure that controls are functioning as intended, thereby preventing or promptly identifying and rectifying instances of noncompliance. Views of Responsible Officials: Management agrees with the findings and recommendations. Through the merger with Old Dominion University, additional controls have been adopted around the processes and controls around the accuracy of the review and approval of cash drawdown requests.
Finding 2024-03: Cash Management Approval Views of Responsible Officials Management agrees with the findings and recommendations. Through the merger with Old Dominion University, additional controls have adopted around the processes and controls around the review and approval of cash drawdown requests. Corrective Action Plan Effective July 1, 2024, EVMS merged with ODU and the ODU Research Foundation became the fiscal and administrative agent for EVMS’s transferring sponsored programs on behalf of ODU. As per ODU’s Memorandum of Understanding (MOU) with the ODU Research Foundation, the ODU Research Foundation has policies and processes in place to manage the review and approval of cash drawdown requests. The ODU Research Foundation uses its own system of internal controls for the review and approval of cash drawdown requests with no reliance on ODU systems for those processes and are audited separately. As a corrective action moving forward, ODU management will notify the ODU Research Foundation management of the audit findings, so they are aware of the internal control deficiencies. ODU will request the Research Foundation to provide a copy of their single audit report to monitor continued compliance with Uniform Guidance. The corrective action plan will be completed by March 31, 2025 and the contact person for this finding is Victoria Dean.
FAC accepted this audit on February 28, 2024 — management decision was due August 28, 2024.
FAC accepted this audit on January 17, 2023 — management decision was due July 17, 2023.
Criteria or Requirement34 CFR 685.309 states that the administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (SAIG) (OMB No. 1845-0002) mailboxes sent by ED via NSLDS. An institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in the data elements for the Campus Record and the Program Record identified above, and submit the changes electronically through the batch method, spreadsheet submittal, or the NSLDS website. (Note: The automated processes and required reporting are described in the NSLDS Enrollment Reporting Guide. After the institution submits the Enrollment Reporting roster to NSLDS, NSLDS evaluates the Enrollment Reporting roster and provides the institution an Error/Acknowledgement file. If errors are identified, institutions have 10 days to correct the errors and resubmit to NSLDS.)When a Direct Loan was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or a student who is enrolled at the institution and who received a loan under Title IV has changed his or her permanent address, the institution must report the change in its next updated Enrollment Reporting Roster file (due within 60 days of the change).Condition FoundFor 5 out of 40 enrollment status changes sampled, comparison of the institution?s records to that of NSLDS evidenced that enrollment reporting for these students were not reported to NSLDS on a timely basis. Therefore, EVMS did not report the status changes to NSLDS within the required timeframe of 60 days from the date they became aware of the change.Possible Cause and EffectManagement?s review over its enrollment reporting requirements for SFA was not operating as designed to ensure timely reporting of status changes. The personnel responsible for notifying the registrar of status changes, did not effectively communicate the students? status changes due to inadequate training of responsibilities. As such, certain status changes were not reported timely to NSLDS.Questioned CostsThe questioned costs associated with this finding are not determinable as the finding is not of monetary nature.Sampling ApproachThe sample was not intended to be, and was not, a statistically valid sample.Identification of Repeat FindingThis finding is not a repeat of a finding in the immediately prior year.RecommendationWe recommend that EVMS reinforce and train those individuals in the compliance control ownership role to ensure controls are operating as designed in order to prevent, or detect and correct noncompliance on a timely basis. Specifically, strengthening its processes and controls around the timeliness of SFA program enrollment reporting requirements.Views of Responsible OfficialsEVMS agrees with the findings and the recommendation. EVMS has developed controls around thetimeliness of enrollment reporting. The instances of noncompliance were due to reliance on the newlyintegrated student information system where the system was not pulling accurate information; therefore,causing delays in reporting the most current enrollment information. As such, management hasimplemented a reconciliation control to ensure the accuracy of student enrollment information from thesystem by reviewing a weekly report of status changes and ensuring they agree to the institution?s recordsto ensure the report is complete and accurate. In addition, management has put in place a mitigatingcontrol for which Financial Services (a separate department) will also perform a monthly review of changesreported within NSLDS to ensure that the last enrollment report information is reflective of the most up todate data. This control will detect and correct any discrepancies identified as a result of the review in orderto ensure accurate reporting is performed within a timely basis of 60 days. This control activity will alsoensure any manual updates are accurately reflected in NSLDS on the next monthly report preventinginaccurate overrides. With the implementation of these two controls, the untimely enrollment reporting willbe prevented.
Show full finding ▾Hide full finding ▴Criteria or Requirement34 CFR 685.309 states that the administration of the Title IV programs depends heavily on the accuracy and timeliness of the enrollment information reported by institutions. Institutions must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Institutions must complete and return within 15 days the Enrollment Reporting roster file placed in their Student Aid Internet Gateway (SAIG) (OMB No. 1845-0002) mailboxes sent by ED via NSLDS. An institution determines how often it receives the Enrollment Reporting roster file with the default set at a minimum of every 60 days. Once received, the institution must update for changes in the data elements for the Campus Record and the Program Record identified above, and submit the changes electronically through the batch method, spreadsheet submittal, or the NSLDS website. (Note: The automated processes and required reporting are described in the NSLDS Enrollment Reporting Guide. After the institution submits the Enrollment Reporting roster to NSLDS, NSLDS evaluates the Enrollment Reporting roster and provides the institution an Error/Acknowledgement file. If errors are identified, institutions have 10 days to correct the errors and resubmit to NSLDS.)When a Direct Loan was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or a student who is enrolled at the institution and who received a loan under Title IV has changed his or her permanent address, the institution must report the change in its next updated Enrollment Reporting Roster file (due within 60 days of the change).Condition FoundFor 5 out of 40 enrollment status changes sampled, comparison of the institution?s records to that of NSLDS evidenced that enrollment reporting for these students were not reported to NSLDS on a timely basis. Therefore, EVMS did not report the status changes to NSLDS within the required timeframe of 60 days from the date they became aware of the change.Possible Cause and EffectManagement?s review over its enrollment reporting requirements for SFA was not operating as designed to ensure timely reporting of status changes. The personnel responsible for notifying the registrar of status changes, did not effectively communicate the students? status changes due to inadequate training of responsibilities. As such, certain status changes were not reported timely to NSLDS.Questioned CostsThe questioned costs associated with this finding are not determinable as the finding is not of monetary nature.Sampling ApproachThe sample was not intended to be, and was not, a statistically valid sample.Identification of Repeat FindingThis finding is not a repeat of a finding in the immediately prior year.RecommendationWe recommend that EVMS reinforce and train those individuals in the compliance control ownership role to ensure controls are operating as designed in order to prevent, or detect and correct noncompliance on a timely basis. Specifically, strengthening its processes and controls around the timeliness of SFA program enrollment reporting requirements.Views of Responsible OfficialsEVMS agrees with the findings and the recommendation. EVMS has developed controls around thetimeliness of enrollment reporting. The instances of noncompliance were due to reliance on the newlyintegrated student information system where the system was not pulling accurate information; therefore,causing delays in reporting the most current enrollment information. As such, management hasimplemented a reconciliation control to ensure the accuracy of student enrollment information from thesystem by reviewing a weekly report of status changes and ensuring they agree to the institution?s recordsto ensure the report is complete and accurate. In addition, management has put in place a mitigatingcontrol for which Financial Services (a separate department) will also perform a monthly review of changesreported within NSLDS to ensure that the last enrollment report information is reflective of the most up todate data. This control will detect and correct any discrepancies identified as a result of the review in orderto ensure accurate reporting is performed within a timely basis of 60 days. This control activity will alsoensure any manual updates are accurately reflected in NSLDS on the next monthly report preventinginaccurate overrides. With the implementation of these two controls, the untimely enrollment reporting willbe prevented.
Timely Submission of Enrollment DataEVMS has implemented a new student information system to assist with managing student data and enrollment reporting. The EVMS Information Technology developed a new report that will be automatically generated every Monday to show any status changes that occurred in the previous week. This report will be emailed every Monday to several areas, including the Registrar?s Office and Financial Services. The Registrar?s Office will reconcile the enrollment report that is sent to the National Student Clearinghouse every week to ensure the changes are being properly updated in the report. Enrollment reports will continue to be processed on a monthly basis to the National Student Clearinghouse which will be then sent to the National Student Loan Data System (NSLDS).Financial Services will serve as a secondary review after the fact for all students who have had a status change to go on a leave of absence, withdraw from EVMS, return from a leave of absence, or graduate off cycle. Financial Services will check NSLDS around 30 days after the change has occurred to ensure that the last enrollment report information is accurate and up to date. If there are any discrepancies with the status or last date of attendance, Financial Services will reach out to the Registrar and the Director of Financial Aid. The Director of Financial Aid will update the student?s record directly in NSLDS and the Registrar will ensure that the update is on the next version of the enrollment report so that it does not override the manual update.EVMS Financial Aid and Financial Services drafted a new policy to address the requirements and timing related to notifications of a status change for students. Once approved, the policy will be distributed to all departments impacted and training will be scheduled with responsible parties.The contact person for this finding is David Golay, Registrar.
FAC accepted this audit on May 31, 2022 — management decision was due December 1, 2022.
2021-001: ReportingFederal Program ? COVID-19 - Education Stabilization Fund - Higher Education Emergency ReliefFund (CFDA No. 84.425E, 84.425F, 84.425N)Federal Agency ? U.S. Department of EducationFederal Award Year ? July 1, 2020 to June 30, 2021Criteria or RequirementThe objective of the Higher Education Emergency Relief Fund (HEERF) program is to use HEERF grant funds to ?prevent, prepare for, and respond to coronavirus? through grants to eligible institutions.There are three components to reporting for HEERF: (1) public reporting on the (a)(1) Student Aid Portion; (2) public reporting on the (a)(1) Institutional Portion, (a)(2) and (a)(3) programs, as applicable; and the (3) the annual report.Beginning on May 6, 2020, ED required institutions that received a HEERF 18004(a)(1) Student Aid Portion award to publicly post certain information on their website no later than 30 days after award, and update that information every 45 days thereafter (by posting a new report). This was announced through an electronic announcement (EA).On August 31, 2020, ED revised the EA by decreasing the frequency of reporting after the initial 30-day period from every 45 days thereafter to every calendar quarter. Grantees posting a 45-day report on or after August 31, 2020, should instead post a report every calendar quarter, with the first calendar quarter report due by October 10, 2020, and covering the period from after their last 45-day or 30-day report through the end of the calendar quarter on September 30, 2020.Sections 18004(a)(1) Institutional Portion, (a)(2), and (a)(3) Quarterly Public Reporting must be conspicuously posted on the institution?s primary website on the same page the reports of the Institution of Higher Education (IHE)?s activities as to the emergency financial aid grants to students made with funds from the IHE?s allocation under Section 18004(a)(1) of the CARES Act (Student Aid Portion) are posted.A new, separate form must be posted covering each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after either (1) posting the quarterly report ending September 30, 2022, or (2) when an institution has expended and liquidated all (a)(1) Institutional Portion, (a)(2), and (a)(3) funds and checks the ?final report? box. IHEs must post this quarterly report form no later than 10 days after the end of each calendar quarter (October 10, January 10, April 10, July 10) apart from the first report, which is due October 30, 2020.In addition, reporting requirements to ED state that the institutional portion of HEERF is reported by quarter and should not be cumulative.Condition FoundEVMS did not post the required Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) reports to their website for the quarter ending December 31, 2020 as required for the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) institutional and student portions expended. Also, the quarterly report ending June 30, 2021 was not posted timely.Possible Cause and EffectManagement's review control over its reporting requirements for HEERF was not operating at a level of precision to ensure accurate reporting. As such, certain data reported on HEERF was not accurate or timely.Questioned CostsThe questions costs associated with this finding are not determinable as the finding is not of monetary nature.Sampling ApproachThe sample was not intended to be, and was not, a statistically valid sample.Identification of Repeat FindingThis finding is not a repeat of a finding in the immediately prior year.RecommendationsWe recommend that EVMS strengthen its processes and controls around the timeliness of HEERF program reporting requirements.Views of Responsible OfficialsEVMS agrees with this finding and recommendation. EVMS has developed controls around the preparation and review process of the quarterly and annual reports to ensure accurate and timely reporting to the Department of Education and posting to the EVMS public COVID-19 website.After the end of a quarter, the quarterly reports are prepared by the Principal Investigator for the HEERF grants. Once the report has been prepared, it is emailed to the awarding agency and an updated report is posted to the website. All reports other than the December 2020 report were prepared and submitted to the awarding agency and posted to the website, however, the reports were prepared using cumulative expenses when they should have only included expenses from the reporting period. One of the reports was not posted to the EVMS public website within the ten days per the requirement.The annual report was prepared and submitted to the Education Stabilization Fund page in a timely manner. Although all expenses were listed on the report, not all were categorized in accordance with the quarterly expense reports.
Show full finding ▾Hide full finding ▴2021-001: ReportingFederal Program ? COVID-19 - Education Stabilization Fund - Higher Education Emergency ReliefFund (CFDA No. 84.425E, 84.425F, 84.425N)Federal Agency ? U.S. Department of EducationFederal Award Year ? July 1, 2020 to June 30, 2021Criteria or RequirementThe objective of the Higher Education Emergency Relief Fund (HEERF) program is to use HEERF grant funds to ?prevent, prepare for, and respond to coronavirus? through grants to eligible institutions.There are three components to reporting for HEERF: (1) public reporting on the (a)(1) Student Aid Portion; (2) public reporting on the (a)(1) Institutional Portion, (a)(2) and (a)(3) programs, as applicable; and the (3) the annual report.Beginning on May 6, 2020, ED required institutions that received a HEERF 18004(a)(1) Student Aid Portion award to publicly post certain information on their website no later than 30 days after award, and update that information every 45 days thereafter (by posting a new report). This was announced through an electronic announcement (EA).On August 31, 2020, ED revised the EA by decreasing the frequency of reporting after the initial 30-day period from every 45 days thereafter to every calendar quarter. Grantees posting a 45-day report on or after August 31, 2020, should instead post a report every calendar quarter, with the first calendar quarter report due by October 10, 2020, and covering the period from after their last 45-day or 30-day report through the end of the calendar quarter on September 30, 2020.Sections 18004(a)(1) Institutional Portion, (a)(2), and (a)(3) Quarterly Public Reporting must be conspicuously posted on the institution?s primary website on the same page the reports of the Institution of Higher Education (IHE)?s activities as to the emergency financial aid grants to students made with funds from the IHE?s allocation under Section 18004(a)(1) of the CARES Act (Student Aid Portion) are posted.A new, separate form must be posted covering each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after either (1) posting the quarterly report ending September 30, 2022, or (2) when an institution has expended and liquidated all (a)(1) Institutional Portion, (a)(2), and (a)(3) funds and checks the ?final report? box. IHEs must post this quarterly report form no later than 10 days after the end of each calendar quarter (October 10, January 10, April 10, July 10) apart from the first report, which is due October 30, 2020.In addition, reporting requirements to ED state that the institutional portion of HEERF is reported by quarter and should not be cumulative.Condition FoundEVMS did not post the required Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) reports to their website for the quarter ending December 31, 2020 as required for the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) institutional and student portions expended. Also, the quarterly report ending June 30, 2021 was not posted timely.Possible Cause and EffectManagement's review control over its reporting requirements for HEERF was not operating at a level of precision to ensure accurate reporting. As such, certain data reported on HEERF was not accurate or timely.Questioned CostsThe questions costs associated with this finding are not determinable as the finding is not of monetary nature.Sampling ApproachThe sample was not intended to be, and was not, a statistically valid sample.Identification of Repeat FindingThis finding is not a repeat of a finding in the immediately prior year.RecommendationsWe recommend that EVMS strengthen its processes and controls around the timeliness of HEERF program reporting requirements.Views of Responsible OfficialsEVMS agrees with this finding and recommendation. EVMS has developed controls around the preparation and review process of the quarterly and annual reports to ensure accurate and timely reporting to the Department of Education and posting to the EVMS public COVID-19 website.After the end of a quarter, the quarterly reports are prepared by the Principal Investigator for the HEERF grants. Once the report has been prepared, it is emailed to the awarding agency and an updated report is posted to the website. All reports other than the December 2020 report were prepared and submitted to the awarding agency and posted to the website, however, the reports were prepared using cumulative expenses when they should have only included expenses from the reporting period. One of the reports was not posted to the EVMS public website within the ten days per the requirement.The annual report was prepared and submitted to the Education Stabilization Fund page in a timely manner. Although all expenses were listed on the report, not all were categorized in accordance with the quarterly expense reports.
Accurate and Timely ReportingThe Principal Investigator will continue to prepare the quarterly report for the HEERF project and will ensure that the report is completed within the first five days of the month after the quarter ending period. Both the Principal Investigator and Grants Accounting office will ensure they are familiar with all reporting requirements for the HEERF funds and each office will ensure that the expenses on each quarterly report only include charges from that period. Additional review and justification will be provided for any expense that was from a previous quarter. The Grants Accounting office will review the report and approve within two business days of the report being provided. The request to update the report on the EVMS external website will be sent by the ninth day of each month to ensure the website is updated by the tenth day of the month.The missing report has been added to the EVMS public site and the two reports showing cumulative information have been corrected and updated on the public site.When preparing the annual report for the HEERF projects, the Principal Investigator will prepare the report and gather all backup to support the reporting details. As part of the preparation process, the Principal Investigator will reconcile the annual report details to the quarterly reports that were submitted to Department of Education and posted to the EVMS public website. The completed report will be sent to the Director of Grants Accounting with all reconciled backup before the report is submitted to the Department of Education.The Department of Education has reopened the 2020 calendar year report for corrections. As of April 29, 2022; all corrections have been made and the report was resubmitted.The contact person for this finding is Victoria Dean, Executive Director of Finance.
Federal Program ? Research and Development Cluster (CFDA No. 98.001)Federal Agency ? U.S. Agency for International DevelopmentFederal Award Year ? July 1, 2020 to June 30, 2021Criteria or Requirement2 CFR 200.308 (c) states that Federal award recipients must request prior approvals from Federal awarding agencies for the following program or budget-related reasons:(2) Change in a key person specified in the application or the Federal award.(3) The disengagement from the project for more than 3 months, or a 25 percent reduction in time devoted to the project, by the approved project director or principal investigator.Per 2 CFR 200.303, the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.Condition FoundFor 2 out of 8 Federal awards sampled, documentation could not be provided to evidence prior approval was obtained from the Federal awarding agency for a reduction in time devoted to the project in excess of 25 percent by the approved principal investigator.For 1 out of 8 Federal awards sampled, documentation could not be provided to evidence prior approval was obtained from the Federal awarding agency for changes in key persons specified in the Federal award.Possible Cause and Asserted EffectEVMS? internal control did not ensure that documentation was maintained to support the Federal agency?s approval of the changes; therefore, no documentation could be provided to evidence the approval.Questioned CostsThe questioned cost associated with this finding was not determinable as the finding is not of monetary nature.Sampling ApproachThe sample was not intended to be, and was not, a statistically valid sample.Identification of Repeating FindingThis finding is not a repeat of a finding in the immediately prior audit.RecommendationWe recommend that EVMS reinforce their key personnel policies and procedures to ensure that required approvals from Federal awarding agencies are obtained and documentation of such approvals is adequately maintained.Views of Responsible OfficialsEVMS agrees with the findings and the recommendations. EVMS has developed controls around monitoring changes in effort for Principal Investigators and change in staffing of key personnel to ensure sponsors are notified in a timely manner and any prior approvals have been obtained prior to the change being reflected.There were staff separating from EVMS who were considered key personnel on the project in question. Although EVMS has documentation to support the sponsor being notified of the changes in key personnel due to separation, the individual responsible for sending this notification had also left and did not provide a copy of this notification before leaving. Although the draft was written up, there is no proof as to whether or not it was ever sent.The Principal Investigator on the two questioned projects was originally budgeted for time when one project ended and the other project was began. It was planned for his time being transitioned from one project to the other. The original project was given a no-cost extension, however, time was not reallocated based on the continuation of the first project and prior approval was not obtained from the sponsor.
Show full finding ▾Hide full finding ▴Federal Program ? Research and Development Cluster (CFDA No. 98.001)Federal Agency ? U.S. Agency for International DevelopmentFederal Award Year ? July 1, 2020 to June 30, 2021Criteria or Requirement2 CFR 200.308 (c) states that Federal award recipients must request prior approvals from Federal awarding agencies for the following program or budget-related reasons:(2) Change in a key person specified in the application or the Federal award.(3) The disengagement from the project for more than 3 months, or a 25 percent reduction in time devoted to the project, by the approved project director or principal investigator.Per 2 CFR 200.303, the nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.Condition FoundFor 2 out of 8 Federal awards sampled, documentation could not be provided to evidence prior approval was obtained from the Federal awarding agency for a reduction in time devoted to the project in excess of 25 percent by the approved principal investigator.For 1 out of 8 Federal awards sampled, documentation could not be provided to evidence prior approval was obtained from the Federal awarding agency for changes in key persons specified in the Federal award.Possible Cause and Asserted EffectEVMS? internal control did not ensure that documentation was maintained to support the Federal agency?s approval of the changes; therefore, no documentation could be provided to evidence the approval.Questioned CostsThe questioned cost associated with this finding was not determinable as the finding is not of monetary nature.Sampling ApproachThe sample was not intended to be, and was not, a statistically valid sample.Identification of Repeating FindingThis finding is not a repeat of a finding in the immediately prior audit.RecommendationWe recommend that EVMS reinforce their key personnel policies and procedures to ensure that required approvals from Federal awarding agencies are obtained and documentation of such approvals is adequately maintained.Views of Responsible OfficialsEVMS agrees with the findings and the recommendations. EVMS has developed controls around monitoring changes in effort for Principal Investigators and change in staffing of key personnel to ensure sponsors are notified in a timely manner and any prior approvals have been obtained prior to the change being reflected.There were staff separating from EVMS who were considered key personnel on the project in question. Although EVMS has documentation to support the sponsor being notified of the changes in key personnel due to separation, the individual responsible for sending this notification had also left and did not provide a copy of this notification before leaving. Although the draft was written up, there is no proof as to whether or not it was ever sent.The Principal Investigator on the two questioned projects was originally budgeted for time when one project ended and the other project was began. It was planned for his time being transitioned from one project to the other. The original project was given a no-cost extension, however, time was not reallocated based on the continuation of the first project and prior approval was not obtained from the sponsor.
Prior Approval on key personnelDepartments will more closely monitor grant time and attendance allocations as well as committed time on new projects to ensure compliance of Uniform Guidance requirements. When no cost extensions are granted, the department will evaluate how this extension will affect the current projects effort as well as any new projects and submit a prior approval request if applicable. Grants Accounting will also monitor on the backend any time and effort changes to ensure the Principal Investigator is still within compliance or request proof that prior approval has been obtained.Departments will also more closely monitor which employees are listed as key personnel. When notice is given that an employee who is listed as key personnel on a project is separating from EVMS, the department will ensure that the sponsor is notified of this separation as soon as possible. Notifications of changes will not be sent by the person separating, and proof of this notification will be maintained by the department in a file external to employee?s emails. Employee termination clearance forms will also require supervisor acknowledgement that sponsors have been notified of changes in key personnel.The contact person for this finding is Tammy Chrisman, Associate Vice President of Finance.
FAC accepted this audit on July 14, 2021 — management decision was due January 14, 2022.
Findings and Questioned Costs Relating to Federal Awards2020-001: EligibilityFederal Program ? Student Financial Assistance Cluster (CFDA No. 84.268)Federal Agency ? U.S. Department of EducationFederal Award Year ? July 1, 2019 to June 30, 2020Criteria or RequirementAwards must be coordinated among the various programs and with other federal and non-federal aid(need and non-need based aid) to ensure that total aid is not awarded in excess of the student?sfinancial need (34 CFR 668.42, FWS, and FSEOG, 34 CFR 673.5 and 673.6; Direct Loan, 34 CFR685.301).The determination of SFA award amounts is based on financial need. Financial need is generallydefined as the student?s cost of attendance (COA) minus financial resources reasonably available. ForTitle IV programs, the financial resources available is generally the Expected Family Contribution (EFC)that is computed by the central processor and included on the student?s SAR and ISIR provided to theinstitution.Condition FoundDuring our testwork of 80 students, we noted the financial need calculation for one student excludedcertain outside aid. For that student, EVMS received three outside aid payments during fiscal year2020. EVMS appropriately identified and applied the first and second outside aid payments, makingrecord within the financial aid system. The third outside aid payment was also identified by EVMS,however, record was not made within the financial aid system.The exclusion of this outside aid from the financial need calculation caused the student to be overawarded Direct Loans of $4,668. The sample of 80 students represented Direct Loan disbursements of$4,516,846. The total population of Direct Loan disbursements is $48,616,223.Possible Cause and EffectEVMS? processes for communicating between the departments responsible for the collection of certainoutside aid and calculating the student?s financial need was not adequate. This caused incompleteinformation to be used when calculating the student?s financial need and resulted in the over award.Questioned CostsThere are known questioned costs of $4,668. The likely questioned costs are greater than $25,000.Sampling ApproachThe sample was not intended to be, and was not, a statistically valid sample.Identification of Repeat FindingThis finding is not a repeat of a finding in the immediately prior year.RecommendationWe recommend that EVMS strengthen its processes and controls around the completeness andaccuracy of inputs to the financial need analysis to prevent or detect the over awarding of Direct Loans.Views of Responsible OfficialsEVMS agrees with this finding and recommendation. EVMS has developed controls around theapplication of other outside aid to a student account as indicated in our Corrective Action Plan.When a student completes the application for aid on the Financial Aid website, we ask that they includeany outside assistance they will receive. The student indicated they would receive $1,000 from theiremployer, which was originally included in the eligibility budget. When the actual payments werereceived by Financial Services, they were larger than anticipated. Financial Services notified FinancialAid of the additional outside aid for all three terms. For the first two terms, Financial Aid sent over a fileto reduce the student?s aid and return funds to the Department of Education (DOE). However, for thethird term, the notification to Financial Aid was missed and no adjustments were made. This lead to anover award of $4,688 of financial aid for this term.Eastern Virginia Medical SchoolFinding, Response & Corrective Action PlanYear ended June 30, 2020Finding 2020-01: EligibilityCriteria or RequirementAwards must be coordinated among the various programs and with other federal and nonfederalaid (need and non-need based aid) to ensure that total aid is not awarded in excess ofthe student?s financial need (34 CFR 668.42, FWS, and FSEOG, 34 CFR 673.5 and 673.6; DirectLoan, 34 CFR 685.301). The determination of SFA award amounts is based on financial need.Financial need is generally defined as the student?s cost of attendance (COA) minus financialresources reasonably available. For Title IV programs, the financial resources available isgenerally the Expected Family Contribution (EFC) that is computed by the central processor andincluded on the student?s SAR and ISIR provided to the institution.Condition FoundDuring our test work of 80 students, we noted the financial need calculation for one studentexcluded certain outside aid. For that student, EVMS received three outside aid paymentsduring fiscal year 2020. EVMS appropriately identified and applied the first and second outsideaid payments, making record within the financial aid system. The third outside aid payment wasalso identified by EVMS, however, record was not made within the financial aid system.The exclusion of this outside aid from the financial need calculation caused the student to beover awarded Direct Loans of $4,668. The sample of 80 students represented Direct Loandisbursements of $4,516,846. The total population of Direct Loan disbursements is$48,616,223.Possible Cause and EffectEVMS? processes for communicating between the departments responsible for the collection ofcertain outside aid and calculating the student?s financial need was not adequate. This causedincomplete information to be used when calculating the student?s financial need and resultedin the over award.Questioned CostsThere are known questioned costs of $4,668. The likely questioned costs are greater than$25,000.Sampling ApproachThe sample was not intended to be, and was not, a statistically valid sample.Identification of Repeat FindingThis finding is not a repeat of a finding in the immediately prior year.RecommendationsWe recommend that EVMS strengthen its processes and controls around the completeness andaccuracy of inputs to the financial need analysis to prevent or detect the over awarding ofDirect Loans.Views of Responsible OfficialsEVMS agrees with this finding and recommendation. EVMS has developed controls around theapplication of other outside aid to a student account as indicated in our Corrective Action Plan.When a student completes the application for aid on the Financial Aid website, we ask that theyinclude any outside assistance they will receive. The student indicated they would receive$1,000 from their employer, which was originally included in the eligibility budget. When theactual payments were received by Financial Services, they were larger than anticipated.Financial Services notified Financial Aid of the additional outside aid for all three terms. For thefirst two terms, Financial Aid sent over a file to reduce the student?s aid and return funds to theDepartment of Education (DOE). However, for the third term, the notification to Financial Aidwas missed and no adjustments were made. This lead to an over award of $4,688 of financialaid for this term.
Show full finding ▾Hide full finding ▴Findings and Questioned Costs Relating to Federal Awards2020-001: EligibilityFederal Program ? Student Financial Assistance Cluster (CFDA No. 84.268)Federal Agency ? U.S. Department of EducationFederal Award Year ? July 1, 2019 to June 30, 2020Criteria or RequirementAwards must be coordinated among the various programs and with other federal and non-federal aid(need and non-need based aid) to ensure that total aid is not awarded in excess of the student?sfinancial need (34 CFR 668.42, FWS, and FSEOG, 34 CFR 673.5 and 673.6; Direct Loan, 34 CFR685.301).The determination of SFA award amounts is based on financial need. Financial need is generallydefined as the student?s cost of attendance (COA) minus financial resources reasonably available. ForTitle IV programs, the financial resources available is generally the Expected Family Contribution (EFC)that is computed by the central processor and included on the student?s SAR and ISIR provided to theinstitution.Condition FoundDuring our testwork of 80 students, we noted the financial need calculation for one student excludedcertain outside aid. For that student, EVMS received three outside aid payments during fiscal year2020. EVMS appropriately identified and applied the first and second outside aid payments, makingrecord within the financial aid system. The third outside aid payment was also identified by EVMS,however, record was not made within the financial aid system.The exclusion of this outside aid from the financial need calculation caused the student to be overawarded Direct Loans of $4,668. The sample of 80 students represented Direct Loan disbursements of$4,516,846. The total population of Direct Loan disbursements is $48,616,223.Possible Cause and EffectEVMS? processes for communicating between the departments responsible for the collection of certainoutside aid and calculating the student?s financial need was not adequate. This caused incompleteinformation to be used when calculating the student?s financial need and resulted in the over award.Questioned CostsThere are known questioned costs of $4,668. The likely questioned costs are greater than $25,000.Sampling ApproachThe sample was not intended to be, and was not, a statistically valid sample.Identification of Repeat FindingThis finding is not a repeat of a finding in the immediately prior year.RecommendationWe recommend that EVMS strengthen its processes and controls around the completeness andaccuracy of inputs to the financial need analysis to prevent or detect the over awarding of Direct Loans.Views of Responsible OfficialsEVMS agrees with this finding and recommendation. EVMS has developed controls around theapplication of other outside aid to a student account as indicated in our Corrective Action Plan.When a student completes the application for aid on the Financial Aid website, we ask that they includeany outside assistance they will receive. The student indicated they would receive $1,000 from theiremployer, which was originally included in the eligibility budget. When the actual payments werereceived by Financial Services, they were larger than anticipated. Financial Services notified FinancialAid of the additional outside aid for all three terms. For the first two terms, Financial Aid sent over a fileto reduce the student?s aid and return funds to the Department of Education (DOE). However, for thethird term, the notification to Financial Aid was missed and no adjustments were made. This lead to anover award of $4,688 of financial aid for this term.Eastern Virginia Medical SchoolFinding, Response & Corrective Action PlanYear ended June 30, 2020Finding 2020-01: EligibilityCriteria or RequirementAwards must be coordinated among the various programs and with other federal and nonfederalaid (need and non-need based aid) to ensure that total aid is not awarded in excess ofthe student?s financial need (34 CFR 668.42, FWS, and FSEOG, 34 CFR 673.5 and 673.6; DirectLoan, 34 CFR 685.301). The determination of SFA award amounts is based on financial need.Financial need is generally defined as the student?s cost of attendance (COA) minus financialresources reasonably available. For Title IV programs, the financial resources available isgenerally the Expected Family Contribution (EFC) that is computed by the central processor andincluded on the student?s SAR and ISIR provided to the institution.Condition FoundDuring our test work of 80 students, we noted the financial need calculation for one studentexcluded certain outside aid. For that student, EVMS received three outside aid paymentsduring fiscal year 2020. EVMS appropriately identified and applied the first and second outsideaid payments, making record within the financial aid system. The third outside aid payment wasalso identified by EVMS, however, record was not made within the financial aid system.The exclusion of this outside aid from the financial need calculation caused the student to beover awarded Direct Loans of $4,668. The sample of 80 students represented Direct Loandisbursements of $4,516,846. The total population of Direct Loan disbursements is$48,616,223.Possible Cause and EffectEVMS? processes for communicating between the departments responsible for the collection ofcertain outside aid and calculating the student?s financial need was not adequate. This causedincomplete information to be used when calculating the student?s financial need and resultedin the over award.Questioned CostsThere are known questioned costs of $4,668. The likely questioned costs are greater than$25,000.Sampling ApproachThe sample was not intended to be, and was not, a statistically valid sample.Identification of Repeat FindingThis finding is not a repeat of a finding in the immediately prior year.RecommendationsWe recommend that EVMS strengthen its processes and controls around the completeness andaccuracy of inputs to the financial need analysis to prevent or detect the over awarding ofDirect Loans.Views of Responsible OfficialsEVMS agrees with this finding and recommendation. EVMS has developed controls around theapplication of other outside aid to a student account as indicated in our Corrective Action Plan.When a student completes the application for aid on the Financial Aid website, we ask that theyinclude any outside assistance they will receive. The student indicated they would receive$1,000 from their employer, which was originally included in the eligibility budget. When theactual payments were received by Financial Services, they were larger than anticipated.Financial Services notified Financial Aid of the additional outside aid for all three terms. For thefirst two terms, Financial Aid sent over a file to reduce the student?s aid and return funds to theDepartment of Education (DOE). However, for the third term, the notification to Financial Aidwas missed and no adjustments were made. This lead to an over award of $4,688 of financialaid for this term.
Corrective Action PlanEligibility for Direct LoansFinancial Services will continue to send notification to Financial Aid when they receive apayment for outside aid for a student. However, Financial Services will not apply the paymentto the students account until they receive a response from Financial Aid with either an updateddisbursement roster to reduce aid applied to the students account or confirmation that thisoutside aid would not require a reduction to the student?s eligibility. If no response is receivedwithin 48 working hours, Financial Services will continue to follow up with Financial Aid toensure the notification was not missed. The anticipated completion date of this procedureFebruary 1, 2021.Financial Services will also provide a list to Financial Aid on a quarterly basis of any third partyaid for students that could reduce a student?s eligibility of federal financial aid. Financial Aid willreview this list to ensure all third party payments have been included in the eligibilitycalculation. Any required reductions will be processed immediately. The anticipated completiondate of this procedure April 1, 2021.The contact person for this finding is Deborah Brown, Director of Financial Aid
FAC accepted this audit on March 11, 2020 — management decision was due September 11, 2020.
Finding 2019-03: Special Tests and Provisions: Enrollment ReportingFederal Program - Student Financial Assistance Cluster (CFDA No. 84.268)Federal Agency - U.S. Department of EducationFederal Award Number - P268K196216Federal Award Year - July 1, 2018 to June 30, 2019Criteria or RequirementIn accordance with 34 CFR 685.309, enrollment information must be reported to the Secretary within30 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 FoundEnrollment information was not reported to the National Students Loan Data System (NSLDS) within 60 days after the effective date of the change in status for ten students out of a sample of 25 students.Possible Cause and EffectEVMS? system of internal controls over the review of the enrollment status changes and the method for which the changes are submitted to the NSLDS did not operate at a level of precision that would prevent or detect untimely reporting.Questioned CostsThere are no questioned costs associated with this finding.SamplingThe sample was not intended to be, and was not, a statistically valid sample.Identification of Repeat FindingThe finding was not reported in the prior year?s audit.RecommendationWe recommend that EVMS strengthen its processes and controls around enrollment reporting to ensure timely submission of enrollment information.Views of Responsible OfficialsEVMS agrees with this finding and recommendation. EVMS has developed controls around the timeliness of enrollment reporting as indicated in our Corrective Action Plan. EVMS utilizes the National Student Clearinghouse (the Clearinghouse) to submit information to the National Student Loan Database System (NSLDS).Nine of the instances related to timeliness were due to turnover in the position responsible for enrollment reporting. EVMS submitted the Degree Verification to the Clearinghouse to separate students that had graduated in May 2019 but did not submit a final roster in June 2019. The employee thought the Degree Verification satisfied the NSLDS enrollment reporting requirements. Degree Verification is a separate process from enrollment reporting and therefore it did not initiate a status change in NSLDS.One of the instances related to timeliness was due to an error in the data share download between the registration system, Vizual Zen, and Oracle, the system of record. The student?s registration details did not properly load into Oracle and were therefore left off of the roster report submitted to the NSLDS.
Show full finding ▾Hide full finding ▴Finding 2019-03: Special Tests and Provisions: Enrollment ReportingFederal Program - Student Financial Assistance Cluster (CFDA No. 84.268)Federal Agency - U.S. Department of EducationFederal Award Number - P268K196216Federal Award Year - July 1, 2018 to June 30, 2019Criteria or RequirementIn accordance with 34 CFR 685.309, enrollment information must be reported to the Secretary within30 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 FoundEnrollment information was not reported to the National Students Loan Data System (NSLDS) within 60 days after the effective date of the change in status for ten students out of a sample of 25 students.Possible Cause and EffectEVMS? system of internal controls over the review of the enrollment status changes and the method for which the changes are submitted to the NSLDS did not operate at a level of precision that would prevent or detect untimely reporting.Questioned CostsThere are no questioned costs associated with this finding.SamplingThe sample was not intended to be, and was not, a statistically valid sample.Identification of Repeat FindingThe finding was not reported in the prior year?s audit.RecommendationWe recommend that EVMS strengthen its processes and controls around enrollment reporting to ensure timely submission of enrollment information.Views of Responsible OfficialsEVMS agrees with this finding and recommendation. EVMS has developed controls around the timeliness of enrollment reporting as indicated in our Corrective Action Plan. EVMS utilizes the National Student Clearinghouse (the Clearinghouse) to submit information to the National Student Loan Database System (NSLDS).Nine of the instances related to timeliness were due to turnover in the position responsible for enrollment reporting. EVMS submitted the Degree Verification to the Clearinghouse to separate students that had graduated in May 2019 but did not submit a final roster in June 2019. The employee thought the Degree Verification satisfied the NSLDS enrollment reporting requirements. Degree Verification is a separate process from enrollment reporting and therefore it did not initiate a status change in NSLDS.One of the instances related to timeliness was due to an error in the data share download between the registration system, Vizual Zen, and Oracle, the system of record. The student?s registration details did not properly load into Oracle and were therefore left off of the roster report submitted to the NSLDS.
Timely Submission of Enrollment DataEVMS will continue to send the Degree Verification to the Clearinghouse and will implement a process to send a final roster of graduates only enrollment file within a month following graduation to properly separate graduated students in NSLDS. The anticipated completion date of this procedure is July 29, 2019.EVMS is implementing a new student information system which will eliminate the issue between the Vizual Zen and Oracle because both functions will take place in the same system. Until this system is fully implemented, EVMS has created a reconciliation process to compare the registration in Vizual Zen to the registration in Oracle each term. The Registrar will correct any discrepancies in Oracle to ensure all students are included in the roster reporting. The anticipated completion date of this procedure January 28, 2020.The contact person for this finding is David Golay, Registrar.
FAC accepted this audit on March 20, 2019 — management decision was due September 20, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 30, 2017 — management decision was due May 30, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 10, 2017 — management decision was due July 10, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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