EIN: 856000286
UEI: SQKAJJMZ2B42
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 8, 2024. 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 August 8, 2024 (744 days ago).
What is a management decision? →2023-004 (2022-004) GEAR UP–ELIGIBILITY (ROSWELL CAMPUS) (Significant Deficiency, Other Non-compliance) – Repeated and Modified Federal Program information: Title: Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP) Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.334 Award Year: 2023 Questioned Costs: None Condition During our testing of the GEAR UP program at ENMU-Roswell for internal control requirements for eligibility, for six of the 40 students tested, these students had signed on to the program, but there was no subsequent record of any allowable activities being performed. This is an improvement over the prior year. In the prior year, there were 15 out of 40 students tested that had no subsequent record of any allowable activities being performed. Criteria A system of internal control needs to provide reasonable assurance that objectives of internal control over compliance requirements relating to compliance with federal statutes, regulations, and the terms and conditions of Federal awards will be achieved. Part 6 of the Compliance Supplement states that the objectives of internal control over the compliance requirements for federal awards (2 CFR 200.62) are as follows: • Transactions are properly recorded and accounted for in order to (a) permit the preparation of reliable financial statements and federal reports, (b) maintain accountability over assets, and (c) demonstrate compliance with federal statutes, regulations, and the terms and conditions of the federal award. • Transactions are executed in compliance with (a) federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program, and (b) any other federal statutes and regulations identified in the Compliance Supplement. • Funds, property, and other assets are safeguarded against loss from unauthorized use of disposition. Effect By allowing students to sign on to the program, but then to not follow up with those students at a high rate, program participation was not as high as it could have been. Cause Recordkeeping of these documents appears to have not been properly maintained. The program experienced challenges during fiscal year 2023 with the loss of two advisors during the year.
Show full finding ▾Hide full finding ▴2023-004 (2022-004) GEAR UP–ELIGIBILITY (ROSWELL CAMPUS) (Significant Deficiency, Other Non-compliance) – Repeated and Modified Federal Program information: Title: Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP) Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.334 Award Year: 2023 Questioned Costs: None Condition During our testing of the GEAR UP program at ENMU-Roswell for internal control requirements for eligibility, for six of the 40 students tested, these students had signed on to the program, but there was no subsequent record of any allowable activities being performed. This is an improvement over the prior year. In the prior year, there were 15 out of 40 students tested that had no subsequent record of any allowable activities being performed. Criteria A system of internal control needs to provide reasonable assurance that objectives of internal control over compliance requirements relating to compliance with federal statutes, regulations, and the terms and conditions of Federal awards will be achieved. Part 6 of the Compliance Supplement states that the objectives of internal control over the compliance requirements for federal awards (2 CFR 200.62) are as follows: • Transactions are properly recorded and accounted for in order to (a) permit the preparation of reliable financial statements and federal reports, (b) maintain accountability over assets, and (c) demonstrate compliance with federal statutes, regulations, and the terms and conditions of the federal award. • Transactions are executed in compliance with (a) federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program, and (b) any other federal statutes and regulations identified in the Compliance Supplement. • Funds, property, and other assets are safeguarded against loss from unauthorized use of disposition. Effect By allowing students to sign on to the program, but then to not follow up with those students at a high rate, program participation was not as high as it could have been. Cause Recordkeeping of these documents appears to have not been properly maintained. The program experienced challenges during fiscal year 2023 with the loss of two advisors during the year.
Recommendation We recommend that follow-up be performed for students who have signed on to the program but have not participated, and that these contact attempts be documented to demonstrate due diligence. Management Response Corrective Action: Management agrees that the corrective action proposed last year was not followed. The GEAR UP Records Manager position was vacant from August 2022 through February 2023 and, as a result, data input was at a minimum. When we began capturing data in November 2022, we fell behind in our data input and we started working with our software representatives (CoBro) to understand and manage our data. In February 2023, we filled our records manager position and that person has received initial and ongoing training. We are now able to understand how to capture and analyze our student data. To effectively track the services we provide, we employ a combination of methods. We utilize advanced data management systems to track the provision of services. These systems include student profiles, service logs, and attendance records, enabling us to monitor who is receiving services and when. We must generate regular reports that detail the distribution of services across our student population. These reports will help us identify and record students who do not utilize services provided by GEAR UP. To capture students who are not benefiting from our services, we will conduct thorough monthly data analysis to identify students who are not accessing services, which may be due to underutilization, lack of awareness, or other barriers. Identifying these gaps will be a primary focus. We will attempt to compare a month-to-month list of students to identify those who have not received services. After we compile a list of non-serviced students, we will make every effort to contact the students by improving communication channels with students, parents, and relevant stakeholders to raise awareness of the available services and events. This includes clear and accessible information about the services, benefits, and how to access them. Timeline of Corrective Action: The in-depth review of student participation began during the latter part of August 2023. This data will be reviewed on a monthly basis indefinitely, to ensure the participation of our students. Responsible Party(ies): GEAR UP Program Director, Vice President of Academic and Student Affairs; ENMU-Roswell
2022-004
2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.
Show full finding ▾Hide full finding ▴2023-005 RETURN OF TITLE IV (R2T4) FUNDS (Significant Deficiency, Other Non-compliance) Federal Program information: Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2023 Questioned Costs: None Condition We tested a randomly selected population of 40 students receiving Title IV grant or loan assistance who had withdrawn during fiscal year 2023. Of this random sample of 40, there were 17 students who had unearned portions of Title IV aid, which was required to be returned to the Department of Education. Two of these 17 student had unearned amounts for which the total amount was not returned due to errors in the return calculation. The combined amount to be returned was $1,496, while the amount calculated and returned was $597, a shortage of $899. Criteria 34 CFR 668.22 Treatment of Title IV funds when a student withdraws. (a) General - (1) When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with paragraph (e) of this section. (2) (e) Calculation of the amount of Title IV assistance earned by the student - (4) Total amount of unearned Title IV assistance to be returned. The unearned amount of Title IV assistance to be returned is calculated by subtracting the amount of Title IV assistance earned by the student as calculated under paragraph (e)(1) of this section from the amount of Title IV aid that was disbursed to the student as of the date of the institution's determination that the student withdrew. Effect The University is not fully in compliance with Return of Title IV fund requirements in 34 CFR 668. Cause University personnel contacted the Banner software vendor (Ellucian) regarding the calculation errors within the student financial aid system. It was determined that in these two cases, the University had adjusted awards within the R2TV calculation to reflect the actual payment to student and locked the amounts within the banner form. As a result of a software defect the adjusted amounts were ignored in the calculation resulting in an understated return due from the institution to the Federal program.
Recommendation Test work on samples from both Portales and Roswell populations resulted in the identification of two possible issues related to incorrect calculations of aid to be returned to federal aid programs based on student’s complete withdrawal from the University. Contact was made with Ellucian/Banner customer support regarding the issue. Ellucian customer care subsequently verified a known issue within vendor software where the R2T4 calculation is incorrect when manual award adjustments or ‘locks’ are made to students who were not enrolled as full-time students when originally disbursed. Management Response Corrective Action: In an immediate review of all students subject to return of funds calculations in both Banner instances for the 2022-2023 award year it was found that of the 322 (213 Portales/Ruidoso, 101 Roswell) students subject to Return of Title IV Funds, 17 students were identified where the calculation was incorrect, manual recalculation of funding is ongoing and will be handled within allowable timeframes with the business office. Although the software defect is present in both instances of banner no students at the Roswell campus were impacted as a result of procedural differences. Timeline of Corrective Action: Effective immediately the institution has implemented the recommended software vendor “work around”. In addition, all students enrolled less than full time will be monitored and calculations confirmed to ensure calculations are accurate. Responsible Party(ies): Financial Aid Directors – Portales and Roswell Campuses
FAC accepted this audit on January 24, 2023 — management decision was due July 24, 2023.
2022-002 (2021-001) STUDENT FINANCIAL AID ? ENROLLMENT REPORTING (PORTALES CAMPUS) ? Repeated and Modified (Significant Deficiency and Other Non-compliance) Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2022 Questioned Costs: None Condition The University uses a Clearinghouse to report required enrollment changes. The Clearinghouse then provides this enrollment information to the National Student Loan Database System (NSLDS). Though a Clearinghouse is used to facilitate NSLDS reporting, the University has the ultimate responsibility to ensure that student?s status is reported correctly in the NSLDS database. During our testing of the Student Financial Assistance program at ENMU-Portales for the compliance requirements under Enrollment Reporting, we noted that 2 out of 28 students tested were not properly reported or not reported to the National Student Loan Database System (NSLDS) when they graduated. A subsequent matching of all student?s enrollment reported to the NSLDS for the Portales Campus for fiscal year 2022 resulted in additional student?s enrollment reported incorrectly in NSLDS. The University did make progress in the current year as the Roswell campus put in place sufficient controls to ensure that the NSLDS database is correct. Criteria Per 34 CFR section 685.309, schools must complete and return within 15 days the Enrollment Reporting roster file [formerly the Student Status Confirmation Report (SSCR)] placed in their Student Aid Internet Gateway (SAIG) mailboxes sent by ED via NSLDS (OMB No. 1845-0035). The 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 student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS web site. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Unless a roster will be submitted within 60 days, enrollment information must be reported within 30 days when attendance changes for students. These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves of absence. Effect By not reporting the students? enrollment change as required, the University is not in compliance with program requirements. The effective management of the NSLDS program is dependent on timely and accurate reporting from participating institutions. Not reporting enrollment changes timely results in the NSLDS database not matching University?s records. Cause At ENMU Portales, the differences appear to have been caused by data entry errors to the Clearinghouse and not verifying the transmission of all data from the Clearinghouse to the NSLDS. Recommendation We recommend that the University develop and implement policies and procedures to ensure that all students with enrollment changes are reported timely and accurately to NSLDS as required and that a secondary review be used to ensure that all students needing to be reported have been. A team effort is needed to assure all compliance requirements over the Student Financial Aid program are met as required.
Show full finding ▾Hide full finding ▴2022-002 (2021-001) STUDENT FINANCIAL AID ? ENROLLMENT REPORTING (PORTALES CAMPUS) ? Repeated and Modified (Significant Deficiency and Other Non-compliance) Title: Student Financial Assistance Cluster Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379 Award Year: 2022 Questioned Costs: None Condition The University uses a Clearinghouse to report required enrollment changes. The Clearinghouse then provides this enrollment information to the National Student Loan Database System (NSLDS). Though a Clearinghouse is used to facilitate NSLDS reporting, the University has the ultimate responsibility to ensure that student?s status is reported correctly in the NSLDS database. During our testing of the Student Financial Assistance program at ENMU-Portales for the compliance requirements under Enrollment Reporting, we noted that 2 out of 28 students tested were not properly reported or not reported to the National Student Loan Database System (NSLDS) when they graduated. A subsequent matching of all student?s enrollment reported to the NSLDS for the Portales Campus for fiscal year 2022 resulted in additional student?s enrollment reported incorrectly in NSLDS. The University did make progress in the current year as the Roswell campus put in place sufficient controls to ensure that the NSLDS database is correct. Criteria Per 34 CFR section 685.309, schools must complete and return within 15 days the Enrollment Reporting roster file [formerly the Student Status Confirmation Report (SSCR)] placed in their Student Aid Internet Gateway (SAIG) mailboxes sent by ED via NSLDS (OMB No. 1845-0035). The 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 student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS web site. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Unless a roster will be submitted within 60 days, enrollment information must be reported within 30 days when attendance changes for students. These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves of absence. Effect By not reporting the students? enrollment change as required, the University is not in compliance with program requirements. The effective management of the NSLDS program is dependent on timely and accurate reporting from participating institutions. Not reporting enrollment changes timely results in the NSLDS database not matching University?s records. Cause At ENMU Portales, the differences appear to have been caused by data entry errors to the Clearinghouse and not verifying the transmission of all data from the Clearinghouse to the NSLDS. Recommendation We recommend that the University develop and implement policies and procedures to ensure that all students with enrollment changes are reported timely and accurately to NSLDS as required and that a secondary review be used to ensure that all students needing to be reported have been. A team effort is needed to assure all compliance requirements over the Student Financial Aid program are met as required.
Corrective Action: Management agrees that students were not properly reported to the Clearinghouse or NSLDS again and that all of the proposed corrective action in FY 21 did not occur. The registrar did not utilize NSLDS access until October 2022 and was not able to verify the submissions. Timeline of Corrective Action: Immediate. The registrar now has access to NSLDS as well as the Clearinghouse and has established procedures to verify the submission after every upload. The Financial Aid and Registrar Offices have agreed to meet quarterly to review submissions and to include Roswell offices in the meetings too. Responsible Party(ies): Registrar; Portales Campus
2021-001
2022-003 TRIO?ELIGIBILITY (ROSWELL CAMPUS) (Significant Deficiency and Other Non-compliance) Federal Program information: Title: TRIO Cluster Funding Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.042, 84.044, 84.047, 84.066 Award Year: 2022 Questioned Costs: None Condition During our testing of the TRIO Student Support Services (SSS) program at ENMU-Roswell for the compliance requirements under Eligibility Reporting, we noted in our sample of 40 students that: One student was not eligible for the program, as they did not meet the low-income threshold, nor were they a potential first generation student or individual with disabilities, nor a veteran. Eight individuals did not have proper documentation to support the verification of their low-income status. For six of these individuals, they had recorded an Expected Financial Contribution (EFC) of $0 reported in their Banner student financial aid award screen. The other two had minimal EFCs reported. The signed financial aid application itself was not used in the verification. During our testing of the TRIO Talent Search (TS) program at ENMU-Roswell for the compliance requirements under Eligibility Reporting, we noted in our sample of 40 students that: For 8 students tested, students had signed on to the program, but there was no subsequent record of any allowable activities being performed. Criteria According to the Higher Education Act of 1965, as amended; Title IV, Part A, Subpart 2, Chapter 1, Sec. 402D; 20 U.S.C. 1070a-14, applicable to all TRIO programs: (e) DOCUMENTATION OF STATUS AS A LOW-INCOME INDIVIDUAL. (1) Except in the case of an independent student, as defined in section 480(d), documentation of an individual?s status pursuant to subsection (h)(4) shall be made by providing the Secretary with: (A) A signed statement from the individual?s parent or legal guardian; (B) Verification from another governmental source; (C) A signed financial aid application; or (D) A signed United States or Puerto Rico income tax return. (2) In the case of an independent student, as defined in section 480(d), documentation of an individual?s status pursuant to subsection (h)(4) shall be made by providing the Secretary with: (A) A signed statement from the individual?s parent or legal guardian; (B) Verification from another governmental source; (C) A signed financial aid application; or (D) A signed United States or Puerto Rico income tax return. Effect By not meeting or properly documenting the eligibility requirements, the University is not in compliance with program requirements. In the case of the ENMU-Roswell Talent Search program, by allowing students to sign on to the program, but then to not follow up with those students at a high rate, program participation was not as high as it could have been. Cause Documentation requirements for low income requirements were not uniformly well understood across all programs at each of the campuses. For low-income verification, alternative docu-mentation that did not meet the requirements was used, but where low-income status appears to have been likely. Each program at each campus is run by a separate director, which leads to non-uniform practices, file-keeping systems, and different interpretations of program requirements. The programs experienced challenges both with staff turnover, as well as unique challenges in providing services to students as a result of the COVID-19 pandemic. Recommendation We recommend that the University develop and implement uniform policies and procedures to ensure that all programs are similarly meeting eligibility requirements. The University should consider assigning an individual to monitor the uniformity of practices amongst these programs. We recommend that follow-up be performed for student who have signed on to the program, but have not participated, and that these contact attempts be documented to demonstrate due diligence.
Show full finding ▾Hide full finding ▴2022-003 TRIO?ELIGIBILITY (ROSWELL CAMPUS) (Significant Deficiency and Other Non-compliance) Federal Program information: Title: TRIO Cluster Funding Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.042, 84.044, 84.047, 84.066 Award Year: 2022 Questioned Costs: None Condition During our testing of the TRIO Student Support Services (SSS) program at ENMU-Roswell for the compliance requirements under Eligibility Reporting, we noted in our sample of 40 students that: One student was not eligible for the program, as they did not meet the low-income threshold, nor were they a potential first generation student or individual with disabilities, nor a veteran. Eight individuals did not have proper documentation to support the verification of their low-income status. For six of these individuals, they had recorded an Expected Financial Contribution (EFC) of $0 reported in their Banner student financial aid award screen. The other two had minimal EFCs reported. The signed financial aid application itself was not used in the verification. During our testing of the TRIO Talent Search (TS) program at ENMU-Roswell for the compliance requirements under Eligibility Reporting, we noted in our sample of 40 students that: For 8 students tested, students had signed on to the program, but there was no subsequent record of any allowable activities being performed. Criteria According to the Higher Education Act of 1965, as amended; Title IV, Part A, Subpart 2, Chapter 1, Sec. 402D; 20 U.S.C. 1070a-14, applicable to all TRIO programs: (e) DOCUMENTATION OF STATUS AS A LOW-INCOME INDIVIDUAL. (1) Except in the case of an independent student, as defined in section 480(d), documentation of an individual?s status pursuant to subsection (h)(4) shall be made by providing the Secretary with: (A) A signed statement from the individual?s parent or legal guardian; (B) Verification from another governmental source; (C) A signed financial aid application; or (D) A signed United States or Puerto Rico income tax return. (2) In the case of an independent student, as defined in section 480(d), documentation of an individual?s status pursuant to subsection (h)(4) shall be made by providing the Secretary with: (A) A signed statement from the individual?s parent or legal guardian; (B) Verification from another governmental source; (C) A signed financial aid application; or (D) A signed United States or Puerto Rico income tax return. Effect By not meeting or properly documenting the eligibility requirements, the University is not in compliance with program requirements. In the case of the ENMU-Roswell Talent Search program, by allowing students to sign on to the program, but then to not follow up with those students at a high rate, program participation was not as high as it could have been. Cause Documentation requirements for low income requirements were not uniformly well understood across all programs at each of the campuses. For low-income verification, alternative docu-mentation that did not meet the requirements was used, but where low-income status appears to have been likely. Each program at each campus is run by a separate director, which leads to non-uniform practices, file-keeping systems, and different interpretations of program requirements. The programs experienced challenges both with staff turnover, as well as unique challenges in providing services to students as a result of the COVID-19 pandemic. Recommendation We recommend that the University develop and implement uniform policies and procedures to ensure that all programs are similarly meeting eligibility requirements. The University should consider assigning an individual to monitor the uniformity of practices amongst these programs. We recommend that follow-up be performed for student who have signed on to the program, but have not participated, and that these contact attempts be documented to demonstrate due diligence.
Corrective Action: (SSS): SSS will verify student?s low-income levels for those with a FAFSA on file by having the University?s Financial Aid Department confirm that the student?s income is low-level per the Student Aid Report and FAFSA University?s Financial Aid Department confirm that the student?s income is low-level per the Student Aid Report and FAFSA. The EFC that is listed at $0 is information that is derived from the institution?s Financial Aid Department that is uploaded into Banner once the department verifies the information which comes from the FAFSA and parent/student taxes. (TS): Students in question were offered allowable activities (e.g., tutoring, career/college exploration) by TS program staff. However, these eight students elected to forgo involvement in permissible activities. During the audited period, the former TS program director retired and a new program director was hired. There was no overlap between the former and new program director. The TRIO Tracking Specialist reviewed, signed, and initialed documents in the absence of the TS Director. The applications audited show evidence of the initials of the TRIO Tracking Specialist which was intended to provide evidence of internal program control. Timeline of Corrective Action: 1. The above processes will be put in place by December 31, 2022. 2. A review of related TRIO grant processes and eligibility requirements for students currently involved in the programs will be conducted by June 30, 2023. 3. In addition to the above steps, the Roswell campus is in the process of reviewing the job description for a grants director to oversee federal grants. This position would include oversight of compliance with federal rules, regulations, guidelines, and campus policies. The ENMU-Roswell Campus HR office reviewed the grants director job description and started the process of posting this position on October 24, 2022. It is anticipated this position will be filled by January 31, 2023. 4. Additional compliance discussion sessions and grant requirement reviews for the involved TRIO grant program directors will take place in November 2022 with the campus senior leadership. Responsible Party(ies): Roswell Campus; Assistant Vice President of Student Affairs
2022-004 GEAR UP?ELIGIBILITY (ROSWELL CAMPUS) (Significant Deficiency and Other Non-compliance) Federal Program information: Title: Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP) Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.334 Award Year: 2022 Questioned Costs: None Condition During our testing of the GEAR UP program at ENMU-Roswell for internal control requirements for eligibility, for 15 of the 40 students tested, these students had signed on to the program, but there was no subsequent record of any allowable activities being performed. Criteria A system of internal control needs to provide reasonable assurance that objectives of internal control over compliance requirements relating to compliance with federal statutes, regulations, and the terms and conditions of Federal awards will be achieved. Part 6 of the Compliance Supplement states that the objectives of internal control over the compliance requirements for federal awards (2 CFR 200.62) are as follows: Transactions are properly recorded and accounted for in order to (a) permit the preparation of reliable financial statements and federal reports, (b) maintain accountability over assets, and (c) demonstrate compliance with federal statutes, regulations, and the terms and conditions of the federal award. Transactions are executed in compliance with (a) federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program, and (b) any other federal statutes and regulations identified in the Compliance Supplement. Funds, property, and other assets are safeguarded against loss from unauthorized use of disposition. Effect By allowing students to sign on to the program, but then to not follow up with those students at a high rate, program participation was not as high as it could have been. Cause Recordkeeping of these documents appears to have not been properly maintained. The program experienced challenges both with staff turnover, as well as unique challenges in providing services to students as a result of the COVID-19 pandemic. Recommendation We recommend that follow-up be performed for student who have signed on to the program, but have not participated, and that these contact attempts be documented to demonstrate due diligence.
Show full finding ▾Hide full finding ▴2022-004 GEAR UP?ELIGIBILITY (ROSWELL CAMPUS) (Significant Deficiency and Other Non-compliance) Federal Program information: Title: Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP) Agency: U.S. Department of Education Pass Through: None Assistance Listings Number: 84.334 Award Year: 2022 Questioned Costs: None Condition During our testing of the GEAR UP program at ENMU-Roswell for internal control requirements for eligibility, for 15 of the 40 students tested, these students had signed on to the program, but there was no subsequent record of any allowable activities being performed. Criteria A system of internal control needs to provide reasonable assurance that objectives of internal control over compliance requirements relating to compliance with federal statutes, regulations, and the terms and conditions of Federal awards will be achieved. Part 6 of the Compliance Supplement states that the objectives of internal control over the compliance requirements for federal awards (2 CFR 200.62) are as follows: Transactions are properly recorded and accounted for in order to (a) permit the preparation of reliable financial statements and federal reports, (b) maintain accountability over assets, and (c) demonstrate compliance with federal statutes, regulations, and the terms and conditions of the federal award. Transactions are executed in compliance with (a) federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program, and (b) any other federal statutes and regulations identified in the Compliance Supplement. Funds, property, and other assets are safeguarded against loss from unauthorized use of disposition. Effect By allowing students to sign on to the program, but then to not follow up with those students at a high rate, program participation was not as high as it could have been. Cause Recordkeeping of these documents appears to have not been properly maintained. The program experienced challenges both with staff turnover, as well as unique challenges in providing services to students as a result of the COVID-19 pandemic. Recommendation We recommend that follow-up be performed for student who have signed on to the program, but have not participated, and that these contact attempts be documented to demonstrate due diligence.
Corrective Action: A review of related GEAR UP grant processes and eligibility requirements for students currently involved in the programs will be conducted by June 30, 2023. Additionally, records and reviews of student participation in GEAR UP activities will be performed on a monthly basis. Timeline of Corrective Action: The review of student participation will begin by November 30, 2022. Responsible Party(ies): GEAR UP Program Director; Roswell Campus
FAC accepted this audit on December 19, 2021 — management decision was due June 19, 2022.
Portales Campus: During our testing of the Student Financial Assistance program at ENMU-Portales for the compliance requirements under Enrollment Reporting, we noted that 4 out of 32 students tested were not properly reported or not reported to the National Student Loan Database System (NSLDS) when they graduated. Roswell Campus: During our testing of the Student Financial Assistance Program at ENMU-Roswell for the compliance requirements under Enrollment Reporting, we noted 1 of 8 students tested that was not timely reported to the NSLDS when they withdrew. Criteria: Per 34 CFR section 685.309, schools must complete and return within 15 days the Enrollment Reporting roster file [formerly the Student Status Confirmation Report (SSCR)] placed in their Student Aid Internet Gateway (SAIG) mailboxes sent by ED via NSLDS (OMB No. 1845-0035). The 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 student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS web site. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Unless a roster will be submitted within 60 days, enrollment information must be reported within 30 days when attendance changes for students. These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves of absence. Effect: By not reporting the students? enrollment change as required, the University is not in compliance with program requirements. The effective management of the NSLDS program is dependent on timely and accurate reporting from participating institutions. Not reporting enrollment changes timely results in the NSLDS database not matching University?s records. Cause: Portales Campus: At ENMU Portales, the differences appear to have been caused by data entry errors to the Clearinghouse and not verifying the transmission of all data from the Clearinghouse to the NSLDS. Roswell Campus: At ENMU-Roswell, the difference appears to have been caused by data entry errors to the Clearinghouse and not verifying the transmission of all data from the Clearinghouse to the NSLDS. Recommendation: We recommend that the University develop and implement policies and procedures to ensure that all students with enrollment changes are reported timely and accurately to NSLDS as required and that a secondary review be used to ensure that all students needing to be reported have been. A team effort is needed to assure all compliance requirements over the Student Financial Aid program are met as required.
Show full finding ▾Hide full finding ▴2021-001: STUDENT FINANCIAL AID?ENROLLMENT REPORTING (PORTALES AND ROSWELL CAMPUSES) (Significant Deficiency and Other Non-compliance) Title: Student Financial Assistance Cluster; Agency: U.S. Department of Education; Pass Through: None Assistance Listings Number: 84.007, 84.033, 84.063, 84.268, 84.379; Award Year: 2021; Questioned Costs: None. Condition: Portales Campus: During our testing of the Student Financial Assistance program at ENMU-Portales for the compliance requirements under Enrollment Reporting, we noted that 4 out of 32 students tested were not properly reported or not reported to the National Student Loan Database System (NSLDS) when they graduated. Roswell Campus: During our testing of the Student Financial Assistance Program at ENMU-Roswell for the compliance requirements under Enrollment Reporting, we noted 1 of 8 students tested that was not timely reported to the NSLDS when they withdrew. Criteria: Per 34 CFR section 685.309, schools must complete and return within 15 days the Enrollment Reporting roster file [formerly the Student Status Confirmation Report (SSCR)] placed in their Student Aid Internet Gateway (SAIG) mailboxes sent by ED via NSLDS (OMB No. 1845-0035). The 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 student status, report the date the enrollment status was effective, enter the new anticipated completion date, and submit the changes electronically through the batch method or the NSLDS web site. Institutions are responsible for timely reporting, whether they report directly or via a third-party servicer. Unless a roster will be submitted within 60 days, enrollment information must be reported within 30 days when attendance changes for students. These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leaves of absence. Effect: By not reporting the students? enrollment change as required, the University is not in compliance with program requirements. The effective management of the NSLDS program is dependent on timely and accurate reporting from participating institutions. Not reporting enrollment changes timely results in the NSLDS database not matching University?s records. Cause: Portales Campus: At ENMU Portales, the differences appear to have been caused by data entry errors to the Clearinghouse and not verifying the transmission of all data from the Clearinghouse to the NSLDS. Roswell Campus: At ENMU-Roswell, the difference appears to have been caused by data entry errors to the Clearinghouse and not verifying the transmission of all data from the Clearinghouse to the NSLDS. Recommendation: We recommend that the University develop and implement policies and procedures to ensure that all students with enrollment changes are reported timely and accurately to NSLDS as required and that a secondary review be used to ensure that all students needing to be reported have been. A team effort is needed to assure all compliance requirements over the Student Financial Aid program are met as required.
CORRECTIVE ACTION PLAN October 28, 2021 US Department of Education Eastern New Mexico University respectfully submits the following corrective action plan for the year ended June 30, 2021. Name and address of independent public accounting firm: Jaramillo Accounting Group LLC 4700 Lincoln Rd. NE Albuquerque, New Mexico 87109 Audit period: June 30, 2021 The findings from the June 30, 2021 Schedule of Findings and Questioned Costs are discussed below. The Corrective Action Plan does not include the corrective actions for our discretely presented component units: ENMU Portales Foundation, ENMU Roswell Foundation, and ENMU Ruidoso Foundation. These do not have federal funds in excess of $750,000. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FEDERAL AWARDS SIGNIFICANT DEFICIENCY AND OTHER NON-COMPLIANCE 2021-001 STUDENT FINANCIAL AID-ENROLLMENT REPORTING (PORTALES & ROSWELL CAMPUSES) Recommendation We recommend that the University develop and implement policies and procedures to ensure that all students with enrollment changes are reported timely and accurately to NSLDS as required and that a secondary review be used to ensure that all students needing to be reported have been. A team effort is needed to assure all compliance requirements over the Student Financial Aid program are met as required. Management Response Corrective Action Portales Campus: Management agrees the students were not properly reported to the Clearinghouse or NSLDS. Staff verified that the Clearinghouse did not have the Portales campus set up to submit a report for the months of June or July. Student statuses have been corrected with the National Student Clearinghouse (NCS). Staff verified fall graduates were reported to National Student Clearinghouse correctly. To ensure the Portales campus is in compliance with NSLDS reporting, staff has made sure monthly reports are set up and reported to the National Student Clearinghouse every month. Staff will verify student degree/graduation data that is sent the Clearinghouse is submitted to NLSDS. The Registrar?s office will ensure the NSLDS reporting data is received in an accurate and timely manner. Once reporting is submitted to NLSDS staff will make sure it is correct. Corrective Action Roswell Campus: ENMU-Roswell will update the Enrollment Report procedures to include the updating of registration statuses as it pertains to Unofficial Withdrawals (UW). Once the Financial Aid Office has completed R2T4 at the end of a term, thus identifying the UW students, the Registrar will update the corresponding registration statuses in Banner which will cause those records to be included in the final enrollment report extract for the term. The record in question has been corrected. Timeline of Corrective Actions Portales Campus: Immediate Timeline of Corrective Actions Roswell Campus: Current exception records in question will be corrected immediately. New Enrollment Reporting procedures will be effective at the end of the fall 2021 term. Responsible Party(ies) Portales Campus: Registrar and Financial Aid Director Responsible Party(ies) Roswell Campus: Registrar and Financial Aid Director If the US Department of Education has questions regarding this plan, please call the following staff members: Portales Campus: Tony Major at 575-562-2611. Roswell Campus: Brian Zalesky at 575-624-7138. Sincerely yours, Scott Smart ENMU System CFO
FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
2019-004 TRIO PROGRAM (TALENT SEARCH) INTERNAL CONTROLS OVER ELIGIBILITY AND ALLOWABLE COSTS (ROSWELL CAMPUS) Federal Program information: Title: Trio Cluster ? Talent Search Funding Agency: U.S. Department of Education Pass Through: None CFDA Number: 84.044 Award Year: 2018-2019 Questioned Costs: None Type of Finding: Significant Deficiency CONDITION We noted there were no independent reviews (other than spot checking) performed on Student?s files in the Talent Search Program prior to the admitting students nor were there on-going reviews to ensure that only eligible costs or programs were incurred. Of the 37 students tested, no ineligible students were found, nor ineligible services rendered. However, it appears unlikely that internal controls over the program on the Roswell campus would have detected or prevented occurrence. CRITERIA A system of internal control needs to provide reasonable assurance that objectives of internal control over compliance requirements relating to compliance with federal statutes, regulations, and the terms and conditions of Federal awards will be achieved. Part 6 of the Compliance Supplement states that the objectives of internal control over the compliance requirements for federal awards (2 CFR 200.62) are as follows: ? Transactions are properly recorded and accounted for in order to (a) permit the preparation of reliable financial statements and federal reports, (b) maintain accountability over assets, and (c) demonstrate compliance with federal statutes, regulations, and the terms and conditions of the federal award. ? Transactions are executed in compliance with (a) federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program, and (b) any other federal statutes and regulations identified in the Compliance Supplement. ? Funds, property, and other assets are safeguarded against loss from unauthorized use of disposition. EFFECT The University?s Internal Control Structure over eligibility and allowable costs were not sufficient to detect or prevent in-eligible students from being admitted into the program or from cost of services being expended. CAUSE Management of the program was unaware of the requirement to maintain a system of internal controls over eligibility and allowable costs. RECOMMENDATION The Program Director should review and approve all students admitted to the program, and document via checklist sign off. Additionally, student contact information should be maintained contemporaneously, either in electronic form, or contact notes in the files. Director should review and sign off progress activities as well, to ensure that only allowable costs are incurred. MANAGEMENT RESPONSE Corrective Action Roswell Campus: The Roswell Educational Talent Search Program recognizes and acknowledges that the Program?s Internal Control Structure over eligibility and allowable costs were not sufficient to detect or prevent in-eligible students from being admitted into the program or from cost of services being expended. The proposed action plan is as follows: - All new student files will be reviewed by Director before being entered into Blumen Computer System in data base and initialed on Selection Summary Form. - All contact notes are to be entered into Blumen Computer system and printed out for paper file or scanned into Blumen Compute system before filing in paper file. - All current files are being converted to a new file folder system as recommended and will be reviewed by director upon completion. - A check list is in place on the Student Contact note to determine services provided. Due Date of Completion Roswell Campus: These new processes were implemented the beginning of October 2019 Responsible Person(s) Roswell Campus: Education Talent Search Director
Show full finding ▾Hide full finding ▴2019-004 TRIO PROGRAM (TALENT SEARCH) INTERNAL CONTROLS OVER ELIGIBILITY AND ALLOWABLE COSTS (ROSWELL CAMPUS) Federal Program information: Title: Trio Cluster ? Talent Search Funding Agency: U.S. Department of Education Pass Through: None CFDA Number: 84.044 Award Year: 2018-2019 Questioned Costs: None Type of Finding: Significant Deficiency CONDITION We noted there were no independent reviews (other than spot checking) performed on Student?s files in the Talent Search Program prior to the admitting students nor were there on-going reviews to ensure that only eligible costs or programs were incurred. Of the 37 students tested, no ineligible students were found, nor ineligible services rendered. However, it appears unlikely that internal controls over the program on the Roswell campus would have detected or prevented occurrence. CRITERIA A system of internal control needs to provide reasonable assurance that objectives of internal control over compliance requirements relating to compliance with federal statutes, regulations, and the terms and conditions of Federal awards will be achieved. Part 6 of the Compliance Supplement states that the objectives of internal control over the compliance requirements for federal awards (2 CFR 200.62) are as follows: ? Transactions are properly recorded and accounted for in order to (a) permit the preparation of reliable financial statements and federal reports, (b) maintain accountability over assets, and (c) demonstrate compliance with federal statutes, regulations, and the terms and conditions of the federal award. ? Transactions are executed in compliance with (a) federal statutes, regulations, and the terms and conditions of the federal award that could have a direct and material effect on a federal program, and (b) any other federal statutes and regulations identified in the Compliance Supplement. ? Funds, property, and other assets are safeguarded against loss from unauthorized use of disposition. EFFECT The University?s Internal Control Structure over eligibility and allowable costs were not sufficient to detect or prevent in-eligible students from being admitted into the program or from cost of services being expended. CAUSE Management of the program was unaware of the requirement to maintain a system of internal controls over eligibility and allowable costs. RECOMMENDATION The Program Director should review and approve all students admitted to the program, and document via checklist sign off. Additionally, student contact information should be maintained contemporaneously, either in electronic form, or contact notes in the files. Director should review and sign off progress activities as well, to ensure that only allowable costs are incurred. MANAGEMENT RESPONSE Corrective Action Roswell Campus: The Roswell Educational Talent Search Program recognizes and acknowledges that the Program?s Internal Control Structure over eligibility and allowable costs were not sufficient to detect or prevent in-eligible students from being admitted into the program or from cost of services being expended. The proposed action plan is as follows: - All new student files will be reviewed by Director before being entered into Blumen Computer System in data base and initialed on Selection Summary Form. - All contact notes are to be entered into Blumen Computer system and printed out for paper file or scanned into Blumen Compute system before filing in paper file. - All current files are being converted to a new file folder system as recommended and will be reviewed by director upon completion. - A check list is in place on the Student Contact note to determine services provided. Due Date of Completion Roswell Campus: These new processes were implemented the beginning of October 2019 Responsible Person(s) Roswell Campus: Education Talent Search Director
CORRECTIVE ACTION PLAN October 14, 2019 US Department of Education Eastern New Mexico University respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm: Jaramillo Accounting Group LLC 4700 Lincoln Rd. NE Albuquerque, New Mexico 87109 Audit period: June 30, 2019 The findings from the June 30, 2019 Schedule of Findings and Questioned Costs are discussed below. The Corrective Action Plan does not include the corrective actions for our discretely presented component units: ENMU Portales Foundation, ENMU Roswell Foundation, and ENMU Ruidoso Foundation. These do not have federal funds in excess of $750,000. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2019-001 IT ACCESS - SEGREGATION OF DUTIES RECOMMENDATION Roswell Finance management and Portales Human Resource management should work with IT personnel to regularly review user access control. User access should be largely role-based and only customized to the user when truly necessary. Access should be granted on a need-to-know, need-to-do basis, with proper consideration to segregation of duties. Management should determine whether it is necessary to duplicate efforts by assigning different access to users who perform similar job functions at different campuses, when those departments are overseen at the system-wide level. Management should review the need for additional segregation for initiations and approvals of FLAC overload payments at the Roswell campus. The Portales campus, for example, has the area directors initiate the change, then the Secretary to the Assistant VP over each area reviews the case before sending it to the Assistant VP for approval. It is then sent to the Secretary of the VP of Academic Affairs to enter into the system, and he or she would get approval from the VP of Academic Affairs as needed for unusual cases. Furthermore, access restrictions to system overrides of course schedules warrants further review by management. MANAGEMENT RESPONSE Corrective Action ? Portales HR and Payroll: Management recognizes and acknowledges that HR and Payroll staff have access in the accounting system which does not mirror the actual operation?s separation of duties. HR and Payroll Staff access to Banner processes are now segregated in Banner. The HR Director and HR Generalist no longer have access to start the payroll process or the EVISIONS check creation tool. HR Director will also review payroll exception reports for all Payroll employees. Due Date of Completion: Completed September 24, 2019 Responsible Parties: HR Director and ITS Systems Operations Manager Corrective Action - Roswell IT System Security: The Roswell campus Banner security function moved to the Portales campus last January. Portales IT is still in the process of completing security reviews for the Portales Student and Alumni Affairs and Development areas. Discussions are in progress to determine which Roswell area to start before the end of the calendar year. Due Date of Completion: Eight to twelve months after the reviews begin, but will take longer than the next fiscal year to complete. Responsible Parties: Portales IT - Systems Operations Manager and Roswell Data Custodians. Corrective Action ? Roswell FLAC: The Roswell campus has already taken away FLAC update access for people other than the VPAA?s administrative assistant and their backup. The administrative assistants for the AVP?s in each instruction area enter the course, instructor, workload hours, and class enrollment on a spreadsheet that calculates the instructor pay. The spreadsheet is reviewed and approved by the AVP, the VPAA and the Budget Director. The spreadsheet is then sent to the VPAA administrative assistant to enter into FLAC. This new process is still under review to ensure proper review and approvals. Due Date of Completion: October 31, 2019 Responsible Party: Vice-President for Business Affairs, Roswell 2019-002 RESOLUTION OF EXCEPTIONS NOTED IN INTERNAL AUDIT REPORT RECOMMENDATION We recommend the Internal Auditor meet quarterly with the Audit and Finance Committee to go over the status of any unresolved audit exceptions from previously accepted Internal Audit reports. Our recommendation includes the consideration of the following: ? The Internal Auditor provide the Audit and Finance Committee a tracker showing the status and management?s plan of resolution for any unresolved exception for each quarterly meeting. ? The Audit and Finance Committee review the adequacy of corrective actions, timing, and resources to resolve remaining exceptions. If the corrective actions, timing, or resources do not meet expectation, communication back to management should be done through the University Chancellor or the Chancellor?s designee. ? The Audit and Finance Committee issue minutes of the meeting that include documentation of the meeting with the Internal Auditor. MANAGEMENT RESPONSE Corrective Action: The Board of Regents and management agree with the finding and will establish quarterly Audit and Finance Committee meetings to review a tracker provided by the internal auditor showing the status and resolutions for unresolved exceptions for corrective actions, timing, or resources. Communication to management will be carried out by the University?s Chancellor or the Chancellor?s designee. Minutes of the quarterly committee meeting will be issued. Due Date of Completion: December 31, 2019 Responsible Parties: Audit and Finance Committee of the Board of Regents, Chancellor, Internal Auditor NON-COMPLIANCE 2019-003 COLLATERALIZATION (ROSWELL CAMPUS) RECOMMENDATION The University should arrange for collateral for bank deposits in excess of FDIC insurance. MANAGEMENT RESPONSE Corrective Action: The Roswell campus is working with the bank on obtaining collateral for the uncollateralized accounts. Due Date of Completion: October 31, 2019 Responsible Parties: Roswell Controller FINDINGS - FEDERAL AWARD SIGNIFICANT DEFICIENCY 2019-004 TRIO PROGRAM (TALENT SEARCH) INTERNAL CONTROLS OVER ELIGIBILITY AND ALLOWANCE COSTS (ROSWELL CAMPUS) RECOMMENDATION The Program Director should review and approve all students admitted to the program, and document via checklist sign off. Additionally, student contact information should be maintained contemporaneously, either in electronic form, or contact notes in the files. Director should review and sign off progress activities as well, to ensure that only allowable costs are incurred. MANAGEMENT RESPONSE Corrective Action Roswell Campus: The Roswell Educational Talent Search Program recognizes and acknowledges that the Program?s Internal Control Structure over eligibility and allowable costs were not sufficient to detect or prevent in-eligible students from being admitted into the program or from cost of services being expended. The proposed action plan is as follows: - All new student files will be reviewed by Director before being entered into Blumen Computer System in data base and initialed on Selection Summary Form. - All contact notes are to be entered into Blumen Computer system and printed out for paper file or scanned into Blumen Compute system before filing in paper file. - All current files are being converted to a new file folder system as recommended and will be reviewed by director upon completion. - A check list is in place on the Student Contact note to determine services provided. Due Date of Completion Roswell Campus: These new processes were implemented the beginning of October 2019 Responsible Person(s) Roswell Campus: Education Talent Search Director If the US Department of Education has questions regarding this plan, please call the following staff members: Portales Campus: Dr. Jeff Long at 575-562-2221 or Clark Elswick at 575-562-4490 or Carol Fletcher at 575-562-2611. Roswell Campus: Linda Neel at 575-624-7142 or Karen Franklin at 575-624-7138. Sincerely yours, Scott Smart ENMU System CFO
FAC accepted this audit on January 27, 2019 — management decision was due July 27, 2019.
GSA_MIGRATION
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2017-002
FAC accepted this audit on January 18, 2018 — management decision was due July 18, 2018.
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2016-001
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FAC accepted this audit on January 22, 2017 — management decision was due July 22, 2017.
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