EIN: 580566167
UEI: FKLCLQFBA463
Audited by: KPMG 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 March 31, 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 October 1, 2026 (33 days from today).
What is a management decision? →FAC accepted this audit on February 28, 2025 — management decision was due August 28, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on January 12, 2023 — management decision was due July 12, 2023.
FAC accepted this audit on December 15, 2021 — management decision was due June 15, 2022.
FAC accepted this audit on March 4, 2021 — management decision was due September 4, 2021.
Finding No. 2020-001 Reporting Federal Program: TRIO cluster Student Support Services, CFDA No. 84.042 Upward Bound, CFDA No. 84.047 Educational Opportunity Centers Program, CFDA No. 84.066 Federal Agency: U.S. Department of Education Federal Award Years: October 1, 2018 to September 30, 2019 October 1, 2019 to September 30, 2020 Criteria or Specific Requirement Section 200.329 of the Uniform Guidance requires nonfederal entities to submit performance reports at the interval required by the federal awarding agency to best inform improvements in program outcomes and productivity. Nonfederal entities awarded grants under the TRIO Student Support Services (SSS) program must submit the Student Support Services Program Annual Performance Report (OMB No. 1840-0525) to the U.S. Department of Education each year of the project period. The 2020 Compliance Supplement identifies key line items that contain critical information, one of which is line 15, eligibility. The eligibility status codes used in the annual performance report are derived from line 15 and are: 1 = Low income and first generation, 2 = Low income only, 3 = First generation only, 4 = Disabled, and 5 = Disabled and low income. Of the total participants served by SSS programs, 2/3 are required to be low-income individuals who were first-generation college students, or individuals with disabilities. Accurate measurement and reporting of a grantee?s compliance with this requirement is dependent upon the assignment of the correct eligibility status code to each participant. Condition and Context From a sample of 40 students who participated in the SSS program, we noted two students whose eligibility status codes were reported inaccurately. Upon further review and analysis, management determined that in total seven SSS participants were not assigned the correct eligibility status code for use in annual performance reporting. Had the correct eligibility status codes been utilized for all SSS participants, the proportion of students served who were both low-income individuals and first-generation college students or individuals with disabilities for one of the University?s SSS sites would have been reported at 66%, which is below the 2/3 requirement. Similar eligibility status code exceptions were identified in the Upward Bound program (five instances out of 33 samples selected for testing) and the Educational Opportunity Centers program (one instance out of 40 samples selected for testing). However, the impact of the reporting errors in these other TRIO programs did not affect the University?s compliance with the 2/3 requirement. In addition, we noted that each of the students selected for testing described above was eligible for TRIO program services under one or more of the relevant TRIO program eligibility criteria. Cause and Potential Effect Noncompliance due to a lack of established internal controls to ensure that the eligibility status codes assigned to program participants and utilized in the University?s annual performance reporting are accurate and consistent with student files. Questioned Costs There were no questioned costs. Statistically Valid Sample The sample was not intended to be, and was not, a statistically valid sample. Identification of whether the audit finding is a repeat finding in the immediately prior audit This is not a repeat finding. Recommendation We recommend that the University enhance its control structure and training procedures for TRIO program staff regarding the assignment of accurate participant eligibility status codes. View of Responsible Officials In February 2021, we incorporated and communicated changes to our policy and procedures to ensure appropriate reporting and documentation for the Annual Performance Report (APR) are maintained and updated timely.
Show full finding ▾Hide full finding ▴Finding No. 2020-001 Reporting Federal Program: TRIO cluster Student Support Services, CFDA No. 84.042 Upward Bound, CFDA No. 84.047 Educational Opportunity Centers Program, CFDA No. 84.066 Federal Agency: U.S. Department of Education Federal Award Years: October 1, 2018 to September 30, 2019 October 1, 2019 to September 30, 2020 Criteria or Specific Requirement Section 200.329 of the Uniform Guidance requires nonfederal entities to submit performance reports at the interval required by the federal awarding agency to best inform improvements in program outcomes and productivity. Nonfederal entities awarded grants under the TRIO Student Support Services (SSS) program must submit the Student Support Services Program Annual Performance Report (OMB No. 1840-0525) to the U.S. Department of Education each year of the project period. The 2020 Compliance Supplement identifies key line items that contain critical information, one of which is line 15, eligibility. The eligibility status codes used in the annual performance report are derived from line 15 and are: 1 = Low income and first generation, 2 = Low income only, 3 = First generation only, 4 = Disabled, and 5 = Disabled and low income. Of the total participants served by SSS programs, 2/3 are required to be low-income individuals who were first-generation college students, or individuals with disabilities. Accurate measurement and reporting of a grantee?s compliance with this requirement is dependent upon the assignment of the correct eligibility status code to each participant. Condition and Context From a sample of 40 students who participated in the SSS program, we noted two students whose eligibility status codes were reported inaccurately. Upon further review and analysis, management determined that in total seven SSS participants were not assigned the correct eligibility status code for use in annual performance reporting. Had the correct eligibility status codes been utilized for all SSS participants, the proportion of students served who were both low-income individuals and first-generation college students or individuals with disabilities for one of the University?s SSS sites would have been reported at 66%, which is below the 2/3 requirement. Similar eligibility status code exceptions were identified in the Upward Bound program (five instances out of 33 samples selected for testing) and the Educational Opportunity Centers program (one instance out of 40 samples selected for testing). However, the impact of the reporting errors in these other TRIO programs did not affect the University?s compliance with the 2/3 requirement. In addition, we noted that each of the students selected for testing described above was eligible for TRIO program services under one or more of the relevant TRIO program eligibility criteria. Cause and Potential Effect Noncompliance due to a lack of established internal controls to ensure that the eligibility status codes assigned to program participants and utilized in the University?s annual performance reporting are accurate and consistent with student files. Questioned Costs There were no questioned costs. Statistically Valid Sample The sample was not intended to be, and was not, a statistically valid sample. Identification of whether the audit finding is a repeat finding in the immediately prior audit This is not a repeat finding. Recommendation We recommend that the University enhance its control structure and training procedures for TRIO program staff regarding the assignment of accurate participant eligibility status codes. View of Responsible Officials In February 2021, we incorporated and communicated changes to our policy and procedures to ensure appropriate reporting and documentation for the Annual Performance Report (APR) are maintained and updated timely.
Identifying Number: 2020-001 Name of the contact person responsible for the corrective action: Tracy B. Artis Executive Director, Federal TRIO Programs & Minority Affairs Mercer University 1501 Mercer University Drive Macon, GA 31207 Planned Corrective Action: TRIO programs at Mercer University will use audit review forms to verify eligibility requirements and database entry for the Annual Perfom1ance Report (APR). Each TRIO project's program manager will oversee the review process. Program managers will verify first-generation status using a question on the application. Low income eligibility will be determined using annual published Federal TRIO Low-Income levels and documentation outlined in program statutes. Disability will be established in Student Support Services using support documentation from the Office of Access and Accommodations, student medical records or health forms. At-risk for academic failure will be determined in Upward Bound using state assessment scores, pre-algebra/algebra completion, or student grades. Other TRIO program participation outside of the Educational Opportunity Center and Upward Bound program will be confirmed using a question on the intake application. The program manager, counselors, and administrative staff will verify eligibility criteria using a three-level crosscheck system. Counselors will serve as the first-level reviewers and will complete the preliminary eligibility check. Administrative assistants will enter all students' demographic and eligibility information in the database tracking system and serve as the second level reviewer. The program manager is the third-level reviewer and verifies students' eligibility codes and database reporting by stamping, signing, or initialing the designated form. The program managers will submit audit review reports for the director to spot-check and review quarterly. The program manager will oversee the final audit review and signify when the APR process is complete and records are ready for upload to the Department of Education. Beginning February 1, 2021, the director will train all staff on the eligibility requirements and start the audit review process on February 15, 2021. Program managers will be responsible for correcting any denoted errors, updating the APR reporting issues, and retraining staff as needed. Date of Action Taken/Anticipated Completion Date: February 15, 2021
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
FAC accepted this audit on January 6, 2019 — management decision was due July 6, 2019.
FAC accepted this audit on March 19, 2018 — management decision was due September 19, 2018.
FAC accepted this audit on March 22, 2017 — management decision was due September 22, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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