PART
5 - CLUSTERS OF PROGRAMS
INTRODUCTION
Part 5 identifies
those programs that are considered to be clusters of programs as defined
by OMB Circular A-133 ('___.105). A cluster of programs means Federal
programs with different CFDA numbers that are defined as a cluster of
programs because they are closely related programs that share common compliance
requirements. This Part identifies research and development (R&D)
and Student Financial Aid (SFA) as clusters, as well as certain other
programs included in Part 4, Agency Program Requirements, that are deemed
to be clusters. For R&D and SFA, the following sections of this Part
are the equivalent of Part 4.
This Part also defines
other clusters of programs that are not included in this Compliance
Supplement. If a cluster is defined in this Part, but not included in
Part 4, the auditor will have to determine the compliance requirements
to test in accordance with Part 7, Guidance for Auditing Programs Not
Included in This Compliance Supplement.
In developing the
audit procedures to test compliance with the requirements for a Federal
program, the auditor should first look to Part 2, Matrix of Compliance
Requirements, to identify which of the 14 types of compliance requirements
described in Part 3 are applicable and then look to Parts 3 and 5 for
the details of the requirements. The descriptions of the compliance requirements
in Parts 3 and 5 are generally a summary of the actual compliance requirements.
The auditor should refer to the referenced citations (e.g., laws and regulations)
for the complete compliance requirements.
RESEARCH
AND DEVELOPMENT PROGRAMS
I. PROGRAM OBJECTIVES
The Federal Government
sponsors research and development activities to achieve objectives agreed
upon between the sponsoring agency and the institution. The types of research
and development conducted under these agreements vary widely. The objective
of individual projects is explained in the Federal award document.
II. PROGRAM PROCEDURES
Research is a systematic
study directed toward fuller scientific knowledge or understanding of
the subject studied. Development is the systematic use of knowledge and
understanding gained from research directed toward the production of useful
materials, devices, systems, or methods, including design and development
of prototypes and processes. The term research also includes activities
involving the training of individuals in research techniques where such
activities utilize the same facilities as other research and development
activities and where such activities are not included in the instruction
function.
Research and development
grants and contracts are awarded to non-Federal entities on the basis
of research proposals submitted to Federal agencies or pass-through entities.
These proposals are sometimes unsolicited. A grant or contract agreement
is then negotiated in which the purpose of the project is specified, the
amount of the award is indicated, and terms of administration are delineated.
III. COMPLIANCE
REQUIREMENTS AND SUGGESTED AUDIT PROCEDURES
In developing the
audit procedures to test compliance with the requirements for a Federal
program, the auditor should first look to Part 2, Matrix of Compliance
Requirements, to identify which of the 14 types of compliance requirements
described in Part 3 are applicable and then look to Parts 3 and 5 for
the details of the requirements.
A. Activities Allowed
or Unallowed
The objective(s)
of individual research and development projects are explained in the applicable
award documents. Testing of compliance with this requirement should ensure
that funds were used only for activities for the furtherance of such objective(s).
B. Allowable Cost/Cost
Principles
Individual employee
compensation and related benefits generally comprise a significant portion
of total costs charged to research and development projects. The auditor
should give particular attention to the allocability of these costs. The
distribution of individual employee compensation and related benefits
to Federally sponsored research projects must follow the applicable Federal
cost principles and the Federal award document. Therefore, the auditor's
testing should include tests of the time and effort reporting system to
support the distribution of salaries and wages.
Indirect costs is
a second major category of cost charged to research and development projects.
The third most prevalent type of cost charged is supplies and equipment.
The auditor should
determine if journal entries, computer generated costs (e.g., payroll,
benefits, supplies, computer usage), and transfers were made to the research
and development projects. If so, a representative sample of these should
be included as a part of allowable costs testing.
G. Matching, Level
of Effort, Earmarking
1. Matching
Non-Federal entities
may be required to share in the cost of research either on an overall
entity or individual grant basis. The specific program regulations or
individual Federal award will specify matching requirements if applicable.
2. Level of Effort
- Not Applicable
3. Earmarking
- Not Applicable
L. Reporting
1. Financial Reporting
The specific program
regulations or the Federal award will specify the required financial reports.
The auditor is responsible for testing the standard Federal financial
reports or alternate forms that report the same or similar information.
2. Performance
Reporting - Not Applicable
3. Special Reporting
- Not Applicable
N. Special Tests
and Provisions
The larger R&D
awards may contain special terms and conditions which could have a direct
and material effect on the Research and Development Cluster. The auditor
should make inquiries of the non-Federal entity's management and review
a sample of the larger R&D awards to ascertain if such special terms
and conditions exist. When special terms and conditions exist which could
be material to this Cluster, the auditor should develop the audit objectives,
audit procedures, and perform tests for test compliance with the special
terms and conditions.
STUDENT FINANCIAL
ASSISTANCE PROGRAMS
Department of Education
Department of Health
and Human Services
CFDA 84.007 FEDERAL
SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT PROGRAM (FSEOG)
CFDA 84.032 FEDERAL
FAMILY EDUCATION LOANS (FFEL)
CFDA 84.033 FEDERAL
WORK-STUDY PROGRAM (FWS)
CFDA 84.038 FEDERAL
PERKINS LOAN PROGRAM (FPL)
CFDA 84.063 FEDERAL
PELL GRANT PROGRAM (PELL)
CFDA 84.268 FEDERAL
DIRECT LOAN PROGRAM (DIRECT LOAN) (FDL)
CFDA 93.108 HEALTH
EDUCATION ASSISTANCE LOANS (HEAL)
CFDA 93.342 HEALTH
PROFESSIONS STUDENT LOANS, INCLUDING PRIMARY CARE LOANS/LOANS FOR DISADVANTAGED
STUDENTS (HPSL)
CFDA 93.364 NURSING
STUDENT LOANS (NSL)
CFDA 93.820 SCHOLARSHIPS
FOR STUDENTS OF EXCEPTIONAL FINANCIAL NEED (EFNS)
CFDA 93.925 SCHOLARSHIPS
FOR HEALTH PROFESSIONS STUDENTS FROM DISADVANTAGED BACKGROUNDS (SDS)
I. PROGRAM
OBJECTIVES
The objective of
the student financial assistance programs is to provide financial assistance
to eligible students attending institutions of postsecondary education.
II. PROGRAM PROCEDURES
Institutions must
apply to either the Secretary of Education or Secretary of Health and
Human Services to participate in their particular SFA programs. Some applications
must be filed annually, others upon initial entry and once approved, periodically
thereafter. Institutions may be approved to participate in only one program
or a combination of programs. Institutions are responsible for (1) determining
student eligibility; (2) verifying student data (when required); (3) calculating,
as required, the amount of financial aid a student can receive; (4) completing
and/or certifying parts of various loan applications and/or promissory
notes; (5) drawing funds from the Federal government and disbursing or
delivering SFA funds to students through disbursement and/or credits to
students' accounts; (6) making borrowers aware of loan repayment responsibilities;
(7) submitting, as requested, data on borrowers listed on student status
confirmation reports; (8) making refunds to students, lenders and programs,
as appropriate, if students withdraw, drop out or are expelled from their
course of study; (9) collecting SFA overpayments; (10) establishing, maintaining
and managing (including collecting loan repayments) a revolving loan fund
for applicable programs; and, (11) reporting the use of funds. Institutions
may contract with third-party servicers to perform many of these functions.
Title IV Programs
- General
The programs cited
in this cluster that are administered by the Department of Education (those
with CFDAs beginning with 84) are authorized by Title IV of the Higher
Education Act of 1965 (the Act), as amended, and collectively are referred
to as the "Title IV programs." Because they are administered at the institutional
level, the Federal Perkins Loan Program, Federal Work-Study Program and
Federal Supplemental Education Opportunity Grant program are referred
to collectively as the "campus-based programs."
For Title IV programs,
students complete an application (Free Application for Federal Student
Aid (FAFSA) and send it to a central processor (a contractor of the Department
of Education that administers the Central Processing System). The central
processor provides Student Aid Reports (SARs) to applicants and provides
Institutional Student Information Records (ISIRs) to institutions. Among
other things, the SAR contains the applicant's Expected Family Contribution.
Students take their SARs to the institution (or the institution uses the
ISIR) to help determine student eligibility, award amounts and disbursements.
(Note: The central processor is a service organization of the Department
of Education, not of the schools. Therefore, Statement on Auditing Standards
No. 70 does not apply when auditing the schools.)
Federal Pell Grant
(Pell) (CFDA 84.063)
The Federal Pell
Grant program provides grants to eligible undergraduate students and is
intended to provide a foundation of financial aid. The program is administered
by the Department of Education and postsecondary educational institutions.
Maximum and minimum Pell grant awards are established by statute. The
Department of Education provides funds to the institution based on actual
and estimated Pell expenditures.
Federal Perkins
Loan (FPL) (CFDA 84.038)
Health Professions
Student Loan (HPSL) (CFDA 93.342)
Nursing Student Loan
(NSL) (CFDA 93.364)
The FPL, HPSL, and
NSL programs provide long-term low-interest loans to students who demonstrate
the need for financial aid to pursue their course of study at postsecondary
educational institutions. Revolving loan funds are established and maintained
at institutions through applications to participate in the programs. The
funds are started with the Federal Capital Contribution (FCC) and a matching
Institutional Capital Contribution (ICC). Repayments of principal and
interest, new FCC, and new ICC are deposited in the revolving funds. The
institution is fully responsible for administering the program (i.e.,
approving, disbursing and collecting the loans).
Federal Work Study
(FWS) (CFDA 84.033)
The Federal Work
Study (FWS) program provides part-time employment to students who need
the earnings to help meet costs of postsecondary education. This program
also authorizes the establishment of the Job Location and Development
(JLD) program, the purpose of which is to expand off-campus part-time
or full-time employment opportunities for all students, regardless of
their financial need, who are enrolled in eligible institutions and to
encourage students to participate in community service activities.
Funds are provided
to institutions upon submission of an annual application, Fiscal Operations
Report and Application to Participate (FISAP) (this application covers
all campus-based programs), and in accordance with statutory and regulatory
formulae. FWS funds are matched with institutional funds. The institution
decides the award amount, places the student in a job, and pays the student
or arranges to have the student paid by an off-campus employer. The institution
may use a portion of FWS funds for a JLD program.
Federal Supplemental
Education Opportunity Grant (FSEOG) (CFDA 84.007)
The FSEOG program
provides grants to eligible undergraduate students. Priority is given
to Federal Pell recipients who have the lowest expected family contributions.
The institution decides the amount of the grant, which can be up to $4000
but not less than $100, for an academic year. Federal funds are matched
with institutional funds (34 CFR sections 676.21).
Federal Family
Education Loans (FFEL) (CFDA 84.032)
Federal Direct Loan
Program (Direct Loan) (CFDA 84.268)
(Both programs include
subsidized, unsubsidized, and PLUS loans)
The FFEL and Direct
Loan programs make interest subsidized or unsubsidized loans available
to students or parents of dependent students (PLUS loan) to pay for the
cost of attending postsecondary educational institutions. FFEL loans are
made by eligible lenders (e.g. banks, savings and loan institutions, etc.)
and insured by State or not-for-profit guaranty agencies. In some cases,
institutions of higher education are approved as eligible lenders. The
Federal Government reinsures loans guaranteed by the guaranty agencies.
Direct Loans are made by the Secretary of Education. The student's SAR
or ISIR, along with other information, is used by the institution to certify
(for FFEL) or originate (for Direct Loan) a student's loan. The student
financial aid administrator is also required to provide and confirm certain
information.
The Federal Direct
Loan program is changing annually. Institutions participate in loan origination
options: Option 1, Option 2 or Standard. Functions performed by loan origination
option vary and are described in the Direct Loan School Guide.
Direct Loan is an electronic program except for the promissory note. Electronic
records are created, batched, transmitted (exported) to a loan origination
center (LOC) and acknowledged by (imported from) the LOC, on a cycle approach.
A cycle is not complete until the last activity in it is finished, i.e.,
an action has been accepted by the LOC and the school's system reflects
the acceptance. Direct Loan has five types of cycles: Loan Origination
Records (one for each loan), Promissory Note Manifests, Disbursement Records,
Change Records, and Reconciliation Records. For a loan to be "booked"
the institution must have electronically transmitted to the LOC, and the
LOC must have accepted these records: (1) the loan origination record;
(2) the Promissory Note Manifest (matched with the paper promissory note
sent by the school/student); and, (3) the first disbursement of loan proceeds.
The borrower's original accepted promissory note is maintained at the
LOC; the institution is not required to keep a copy.
When auditing institutions
of higher education, tests of the compliance requirements are not expected
to be made at the FFEL lending institutions (e.g., banks, credit unions,
etc.) or the Direct Loan LOC. However, if the institution is participating
in FFEL as an eligible lender, and SFA is a major program, the auditor's
compliance opinion on SFA includes compliance with requirements associated
with its role as a lender. Therefore, if the lending activity under FFEL
is material to SFA as a whole, the auditor would need to perform procedures
to support his or her opinion with respect to the institution's role as
a FFEL lender. Compliance requirements associated with lenders under the
FFEL program are not included in this compliance supplement, but are identified
in an audit guide available from the Department of Education: Compliance
Audits (Attestation Engagements) for Lenders and Lender Servicers Participating
in the Federal Family Education Loan Program, dated December 1996.
The FFEL program
at Guaranty Agencies (84.032) is not part of the Student Financial Assistance
Cluster and is included in Part 4, Agency Program Requirements.
Health Education
Assistance Loans (HEAL) (CFDA 93.108)
HEAL encourages lenders
to provide loans to graduate students enrolled in eligible educational
programs in specified health professions at participating institutions
of higher education. HEAL loans are made by eligible lenders and are insured
by the Federal Government. Students complete an application and submit
it to the institution. The institution is responsible for certifying the
loan application and confirming certain information. Tests of the compliance
requirements are not expected to be made at the lender when auditing participating
institutions.
Scholarship Program
for Students of Exceptional Financial Need (EFNS) (CFDA 93.820)
EFNS encourages those
needy students, who might otherwise be reluctant to do so, to pursue a
career as a health professional. These scholarships are awarded without
a service or financial obligation to health professional students of exceptional
financial need. Annual awards are made to participating health professional
schools. Each school makes awards to eligible students.
Scholarships For
Health Professions Students From Disadvantaged Backgrounds (Scholarships
for Disadvantaged Students) (CFDA 93.925)
This program provides
grants to schools of medicine, osteopathic medicine, dentistry, nursing,
pharmacy, podiatric medicine, optometry, veterinary medicine, public health,
chiropractic or allied health; a school offering a graduate program in
behavioral and mental health practice; or an entity providing programs
for the training of physician assistants.
Source of Governing
Requirements
The Department of
Education programs are authorized by Title IV of the Higher Education
Act of 1965, as amended (HEA). The HEA was recently amended by the Higher
Education Amendments of 1998, enacted in October of 1998. Citations to
the HEA and United States Code reflect this recent revision. In addition
to the Act and implementing regulations found in Title 34 of the CFR,
the Department of Education annually publishes the Federal Student
Financial Aid Handbook, which provides detailed guidance on administering
the Title IV programs. These and other guidance material are available
from the Department of Education by calling 1-800-4FEDAID (1-800-433-3243)
or on the Internet (http://ifap.ed.gov/).
The HHS programs
in this cluster are authorized by the Public Health Service Act (PHSA).
The PHSA was recently amended by the Health Professions Education Partnership
Act of 1998, P.L. 105-392, effective November 13, 1998. The program authority
for the Scholarship Program for Students of Exceptional Financial Need
(CFDA 93.820) was repealed by the Act. EFNS was replaced by Scholarships
For Disadvantaged Students (P.L.105-392, Section 737).
III. COMPLIANCE
REQUIREMENTS
In developing the
audit procedures to test compliance with the requirements for a Federal
program, the auditor should first look to Part 2, Matrix of Compliance
Requirements, to identify which of the 14 types of compliance requirements
described in Part 3 are applicable and then look to Parts 3 and 5 for
the details of the requirements.
Note: While the programs
included in this cluster are generally similar in their intent, administration
and documentation, etc., there are differences among them. Because of
space considerations, we could not list all of the differences, exceptions
to general rules or nuances pertaining to specific programs. Auditors
should utilize regulations and guidance applicable to the year(s) being
audited when auditing the SFA programs.
A. Activities
Allowed or Unallowed
Generally, SFA funds
can be used only for making awards to students and for administration
of the programs. Other allowable uses for specific programs are as follows:
Federal Perkins
Loan (FPL)
Certain billing,
collection, and litigation costs must first be charged to the borrower
and cannot be charged to the loan fund. If amounts recovered from the
borrowers are not sufficient to pay these collection costs, program funds
can be used to pay these costs with certain limits (34 CFR sections 674.8
and 674.47).
A school may transfer
up to a total of 25 percent of its Federal Capital Contribution for an
award year to either or both the Federal Supplemental Educational Opportunity
Grant (FSEOG) or Federal Work Study programs. A school may transfer up
to 100 percent of its initial and supplemental allocations to an approved
Work Colleges program (34 CFR section 675.41). Transferred funds must
be used according to the requirements of the program to which they are
transferred. A school that transfers funds to the Federal Work Study ,
FSEOG or Work Colleges programs must transfer any unexpended funds back
to the Federal Perkins Loan program at the end of the award year (34 CFR
section 674.18).
Federal Work
Study (FWS)
The institution may
use FWS funds only for awards to students, a Job Location and Development
(JLD) Program, Work-Colleges Program, administrative costs, and transfers
to FSEOG (34 CFR sections 675.18 and 675.33).
Health Professions
Student Loan (HPSL), CFDA 93.342
Nursing Student Loan
(NSL), CFDA 93.364
Funds from both programs
may also be used for capital distribution in Sections 728 and 839, or,
as agreed to by the Secretary for costs of litigation; costs associated
with membership in credit bureaus and, to the extent specifically approved
by the Secretary, for other collection costs that exceed the usual expenses
incurred in the collection of loan funds. Funds may also be used for repayments
of principal and interest on Federal capital loans (HPSL, 42 CFR section
57.205(a); NSL, 42 CFR section 57.305(a)).
C. Cash Management
ED pays an institution
in advance, or by reimbursement. Under the reimbursement method, the institution
must disburse funds to the students before requesting funds from ED. Under
the advance payment method, the institution's request must not exceed
the amount immediately needed to disburse funds to students. The institution
must make the disbursements as soon as administratively feasible, but
no later than three business days following the receipt of funds. Any
amounts not disbursed by the end of the third business day are considered
to be excess cash and generally are required to be promptly returned to
ED. However, an excess cash balance tolerance is allowed if that balance:
(1) during a peak period of enrollment, was less than three percent of
its total prior-year drawdowns; (2) for any other period was less than
one percent of its prior-year drawdowns; and, (3) is eliminated within
the next seven calendar days. Except for the Federal Perkins Loan Program
earnings, interest earnings greater than $250 must be returned to the
ED. Federal Perkins Loan earnings are reinvested in the Federal Perkins
Loan revolving fund (34 CFR section 668.166).
For the HHS programs,
requests for new FCC must only be made when needed. Any idle cash including
any interest earned must be deposited in an income-producing account and
all excess cash must be returned to HHS (HPSL, 42 CFR sections 57.203
and 57.205; NSL, 42 CFR sections 57.303 and 57.305).
E. Eligibility
1. Eligibility for
Individuals
The requirements
for student eligibility are contained in Appendix A.
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 financial resources
reasonably available. In determining the financial resources available
for the HHS programs, the school must use one of the national need analysis
systems or any other procedures approved by the Secretary of Education.
The school must also take into account other information that it has regarding
the student's financial status. For Title 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
the ISIR provided to the institution.
For the HHS programs
and the FPL, the costs reasonably necessary for the student's attendance
include any special needs and obligations which directly affect the student's
ability to attend the school. The school must document the criteria used
for determining these costs. For Title IV programs the COA is generally
the sum of the following: tuition and fees; an allowance for books, supplies,
transportation and miscellaneous personal expenses; an allowance for room
and board; where applicable, allowances for costs for dependent care;
costs associated with study abroad and cooperative education; costs related
to disabilities; and fees charged for student loans. There are exceptions
for students attending less than half time, correspondence students, and
incarcerated students. The financial aid administrator also has authority
to use professional judgement to adjust the COA on a case-by-case basis
to allow for special circumstances (FPL, 34 CFR section 674.9; FWS, 34
CFR section 675.9; FSEOG, 34 CFR section 676.9; FFEL, 34 CFR section 682.603;
Direct Loan 34 CFR sections 685.200 and 301; Pell 34 CFR section 690.75;
HPSL, 42 CFR section 57.206(b); NSL, 42 CFR section 57.306(b); EFNS, 42
CFR section 57.2804(b), 57.2806; HEAL, 42 CFR section 60.51(f)); Sections
471 and 472 of the Act).
In addition to the
following described requirements and limits, awards must be coordinated
among the various programs and with other Federal and nonfederal aid to
assure that total aid is not awarded in excess of the student's financial
need (FPL, FWS, and FSEOG, 34 CFR sections 673.5 and 673.6; FFEL, 34 CFR
section 682.603; Direct Loan, 34 CFR section 685.301; HPSL, 42 CFR section
57.206; NSL, 42 CFR section 57.306(b); HEAL, 42 CFR section 60.51(f);
EFNS, 42 CFR section 57.2806).
Health Professions
Student Loan (HPSL), CFDA 93.342
Nursing Student Loan
(NSL), CFDA 93.364
For periods prior
to November 13,1998, the total amount of HPSL loans made to a student
for a school year may not exceed $2,500 plus the cost of tuition (42 CFR
section 57.207). For medical and osteopathic students who are applying
for a HPSL loan, the school must make its selection based on the order
of greatest financial need, taking into consideration the other resources
available to the student. The resources may include summer earnings, educational
loans, veteran (G.I.) Benefits, and earnings during the school year (HPSL,
42 CFR section 57.206(c)). For periods after November 13, 1998, the total
amounts of HPSL loans to a student for a school year may not exceed the
cost of attendance (including tuition, other reasonable educational expenses,
and reasonable living expenses). The amount of the loan may, in the case
of the third or fourth year of a student at a school of medicine or osteopathic
medicine, be increased to pay balances of loans that were made to the
individual for attendance at the school (42 USC 722(a)(1), section 722(a)(1)
of PHSA, P.L. 105-392, sections 134 (1) and (2)). The total amount of
NSL loans made to a student for an academic year may not exceed $2,500
except that for each of the final two academic years of the program the
total must not exceed $4000. The total of all NSL loans may not exceed
$13,000 (NSL, 42 CFR section 57.307).
Health Education
Assistance Loans (HEAL), CFDA 93.108
For periods prior
to November 13, 1998, the maximum amount allowable under this program
is determined by health professions as follows: (1) a medical, osteopathy,
dentistry, veterinary medicine, optometry or podiatry student may receive
no more than $20,000 per academic year and $80,000 in total; and, (2)
a public health, pharmacy or chiropractic student and a graduate in health
administration, clinical psychology and allied health may received no
more than $12,500 per academic year and $50,000 in total. The lender may
disburse funds only for making loans in accordance with the HEAL Insurance
Contract (42 CFR sections 60.10(a) and 60.33). After November 13, 1998,
the limitation on HEAL loans was amended to include "behavioral and mental
health practice, including clinical psychology" (42 USC 292d(a)(2)(c),
section 292d(a)(2)(c) of PHSA, P.L. 105-392, section 141 (c) (1)).
Scholarship Program
for Students of Exceptional Financial Need (EFNS), CFDA 93.820
This program applies
to the health profession only. Scholarships must be awarded successively
to the eligible individual with the greatest financial need at that school
(42 CFR section 57.2803(b)). A scholarship will include the student's
tuition for the first year of study, the cost of all other reasonable
educational expenses, and a stipend of $400 per month (adjusted in accordance
with Section 751(g)(3) of the Act) for 12 consecutive months beginning
with the first month of the school year (42 CFR section 57.2805). If a
recipient ceases to be a full-time student at the school, the school must
discontinue all scholarship payments to a student and remit the unused
balance of the scholarship to the Federal Government (42 CFR section 57.2807)).
The authority for this program was repealed by the Health Professions
Education Partnership Act of 1998 (P.L. 105-392). The EFNS was replaced
by Scholarships For Disadvantaged Students (P.L. 105-392, Section 101).
Amendments made by the Act shall not terminate agreements that, on the
day before the date of enactment of the Act, were in effect. Such agreements
shall continue in effect in accordance with the terms of the agreements.
(42 USC 294, section 737 of PHSA)
Scholarships For
Health Professions Students From Disadvantaged Backgrounds (Scholarships
for Disadvantaged Students) (CFDA 93.925)
Scholarships will
be awarded by schools to any full-time student who is from a disadvantaged
background; has a financial need for a scholarship; and is enrolled (or
accepted for enrollment) in a program leading to a degree in a health
profession or nursing. Such scholarships may be expended only for tuition
expenses, other reasonable educational expenses, and reasonable living
expenses incurred in the attendance of such school (42 USC 294, section
737 of PHSA).
Federal Pell Grants
(Pell)
Each year, based
on the maximum Pell grant established by Congress, ED provides to institutions
Payment and Disbursement Schedules for determining Pell awards. The Payment
or Disbursement schedule provides the maximum annual amount a student
would receive for a full academic year for a given enrollment status,
EFC and COA. The Payment Schedule is used to determine the annual award
for a full-time student. There are separate Disbursement Schedules for
three-quarter time, half-time and less than half-time students. All of
the schedules, however, are based on the COA of a full-time student for
a full academic year (see Chapter 4 of the Federal SFA Handbook
for the year(s) being audited for guidance on selecting formulas for calculating
cost of attendance, prorating costs for programs less or greater than
an academic year, and determining payment periods). The steps to determine
Pell awards are as follows:
(1) Determine the
student's enrollment status (full-time, three-quarter time, half-time
or less than half-time).
(2) Calculate the
cost of attendance. This is always based on the cost for a full-time for
a full academic year. If the student is enrolled in a program or enrollment
period that is longer or shorter than an academic year, the costs must
be prorated so that they apply to one full academic year. There are two
allowable proration methods. Costs can be on an actual cost-per-student
basis or an average cost for groups of similar students. If the student
is enrolled less than half-time, the only allowable cost components are
tuition and fees, allowance for books and supplies, transportation allowance,
and allowance for dependent care.
(3) Determine the
annual award, based on the cost of attendance calculated above and the
Expected Family Contribution, from the Payment or Disbursement Schedule
for the student's enrollment status (i.e., full-time, three quarter-time,
half-time or less than half-time).
(4) Determine the
payment period. For term programs (semester, trimester, quarter), the
payment period is the term.
(5) Calculate the
payment for the payment periods. The calculation of the payment for the
payment period may vary depending on the formula used, the length of the
program compared to the academic year, and whether the institution uses
an alternative calculation for students who attend summer terms (See Chapter
4 of the Federal SFA Handbook).
(6) Disburse funds
at prescribed times (This is tested under section N, Special Tests and
Provisions) (34 CFR sections 690.61 through 690.67, Pell Grant Payment
Schedules and Federal SFA Handbook).
Campus-Based Programs
(FPL, FWS, FSEOG)
The maximum amount
that can be awarded under the campus-based programs is equal to the student's
financial need (COA minus EFC) minus aid from other SFA programs and other
resources. For programs of study or enrollment periods less than or greater
than an academic year, the COA for loans and campus-based aid is based
on the student's actual costs for the period for which need is being analyzed,
rather than being prorated to the costs for a full-time student for a
full academic year. The financial aid administrator has discretion in
awarding amounts from each program, subject to certain limitations.
FSEOG
The FSEOG program
provides grants to eligible undergraduate students. Priority is given
to Federal Pell recipients who have the lowest expected family contributions.
The institution decides the amount of the grant, which can be up to $4000
but not less than $100, for an academic year (34 CFR sections 676.10 and
676.20).
FPL
Annual loan maximums
for the FPL Program are: $4000 for a student who has not successfully
completed a program of undergraduate education ($8000 cumulative for a
student who has not successfully completed two years of a program leading
to a bachelor's degree, $20,000 cumulative for a student who has successfully
completed 2 years of a program leading to a bachelor's degree but who
has not completed the work necessary for the degree), or $6000 for a graduate
or professional student ($40,000 cumulative, including loans borrowed
as an undergraduate student) (34 CFR section 674.7 and the Federal
SFA Handbook).
Federal Family
Education Loans (FFEL, CFDA 84.032)
Federal Direct Loan
Program (Direct Loan, CFDA 84.268)
In determining loan
amounts for subsidized loans, the financial aid administrator subtracts
from the COA the EFC and the estimated financial assistance for the period
of enrollment that the student (or parent on behalf of the student) will
receive from Federal, State, institutional or other sources. Unsubsidized
loans, PLUS loans, loans made by a school to assist the student, and state-sponsored
loans may be used to substitute for EFC (34 CFR sections 682.200 and 682.603,
sections 685.102 and 685.301).
The annual loan limits
apply to the length of the school's academic year. Except for PLUS loans
and for graduate or professional students, proration of a loan is required
when a program is less than an academic year in either clock hours or
credit hours or number of weeks; or a program exceeds an academic year
but the portion of the program in excess of an academic year remaining
is less than an academic year in length. For the purpose of determining
loan limits, the number of years that a student has completed in a program
of undergraduate study includes any prior enrollment (at the same or another
institution) in an eligible program of undergraduate education for which
the student was awarded an associate or bachelor's degree, as long as
the degree is required by the school for admission to the program in which
the student is currently enrolled. The loan limits described below apply
to both the FFEL and Direct Loan programs and are cumulative. For example,
an undergraduate student who has borrowed $10,000 in subsidized FFEL and
$13,000 in subsidized direct loans has reached the aggregate undergraduate
limit of $23,000 for both programs (34 CFR sections 682.204 and 685.203).
Annual Limits
for Subsidized Loans
For an undergraduate
student who has not yet successfully completed the first year of study
the annual loan limit is $2,625 for a program of study at least an academic
year in length. For a program less than an academic year, the loan must
be prorated. Programs less than one-third of an academic year are not
eligible for these loans.
For an undergraduate
student who has successfully completed the first year but has not successfully
completed the second year of an undergraduate program: (1) up to $3,500
for a program of study at least an academic year in length, and (2) for
programs with less than an academic year remaining, the loan must be prorated.
Programs less than one-third of an academic year are not eligible for
these loans.
For an undergraduate
student who has successfully completed the first and second year of study
but has not successfully completed the remainder of the program or for
a student in a program who has an associate or baccalaureate degree which
is required for admission into the program: (1) up to $5,500 for a program
of study at least an academic year in length, and (2) for programs with
less than an academic year remaining, the loan must be prorated.
Graduate or professional
students may borrow up to $8,500 per academic year.
Annual Limits
for Unsubsidized Loans
A student may receive
an unsubsidized loan for the amount that is the difference between the
subsidized amount for which he or she was eligible and the subsidized
amount that he or she received. For dependent undergraduate students,
the unsubsidized loan is the difference between the student's cost of
attendance and the student's estimated financial assistance (including
a subsidized loan if the student qualifies for one).
Additional eligibility
for unsubsidized loans, beyond the base subsidized/unsubsidized amount,
is available to all independent students and to dependent students whose
parents are likely to be precluded by exceptional circumstances from receiving
a PLUS loan, as determined by the SFA administrator.
For a student who
has not successfully completed the first two years of undergraduate study:
(1) up to $4000 for a program of study at least an academic year in length;
and (2) for programs with less than a full academic year remaining, the
loan must be prorated.
For a student who
has successfully completed the first and second years of an undergraduate
program but who has not successfully completed the remainder of the program:
(1) up to $5000 for a program of study at least an academic year in length;
and, (2) for programs with less than a full academic year remaining, the
loan must be prorated.
Graduate or professional
students may borrow up to $10,000 per academic year .
Exceptions: Annual
increased loan limits for certain health professions students who previously
borrowed under the HEAL program are authorized. See Dear Colleague Letter
GEN-96-14 and subsequent Dear Colleague Letters for detailed information.
Aggregate Loan
Limits for Subsidized and Unsubsidized Loans
Aggregate loan limits
for subsidized and unsubsidized loans is $23,000 for a dependent undergraduate
student; $46,000 for an independent student; and $138,500 ($65,500 subsidized
and $73,000 unsubsidized) for a graduate or professional student (includes
loans for undergraduate study).
Parent Loans for
Undergraduate Students (PLUS)
PLUS loans are limited
to parent borrowers. A PLUS loan may not exceed the student's estimated
cost of attendance minus other financial aid awarded during the period
of enrollment for that student (FFEL, 34 CFR sections 682.201 and 682.204;
Direct Loan, 34 CFR sections 685.200 and 685.203).
2. Eligibility
for Group of Individuals or Area of Service Delivery - Not Applicable
3. Eligibility
for Subrecipients - Not Applicable
G. Matching, Level
of Effort, Earmarking
1. Matching
Federal Perkins Loan
(CFDA 84.038)
The institution's
matching share (Institutional Capital Contribution (ICC)) is one third
of the Federal Capital Contribution (FCC) (or 25 percent of the combined
FCC and ICC) (34 CFR section 674.8).
Federal Supplemental
Educational Opportunity Grant (CFDA 84.007)
The Federal share
of awards may not exceed 75 percent of the total FSEOG awards made by
the school. The Secretary may authorize 100 percent Federal funding if
certain conditions are met (34 CFR section 676.21).
Federal Work Study
(CFDA 84.033)
Generally, the Federal
share of Federal Work Study (FWS) compensation paid a student employed
other than by a private for-profit organization may not exceed 75 percent
of the total FWS awards made by the school. However, the Federal share
may exceed 75 percent, but not exceed 90 percent, for up to ten percent
of the students compensated by FWS during the academic year, if, consistent
with regulations of the Secretary, the student is employed at a nonprofit
private organization or a government agency that (1) is not a part of,
and is not owned, operated, or controlled by, or under common ownership,
operation, or control with, the institution, (2) is selected by the institution
on an individual case-by-case basis for such student; and (3) would otherwise
be unable to afford the costs of such employment (42 USC 2753(b)(5)).
The Federal share
of FWS for work at private-for-profit organizations is limited to 50 percent.
A Federal share of 100 percent is allowable in two situations: (1) (a)
the institution is designated an eligible institution under the HEA Title
III Strengthening Institutions Program or the Strengthening Historically
Black Colleges and Universities Program, (b) the work is performed by
the student for the institution, a public agency, or a private nonprofit
organization, and (c) the increased Federal share was requested by the
institution as part of its FWS application for that year; or (2) (a) the
student is employed as a reading tutor for children who are in preschool
through elementary school or the student is employed as a tutor in a family
literacy program that provides services to families with preschool age
or elementary school children, and (b) the work is performed by the student
for the institution, a public agency, or a private nonprofit organization
(34 CFR section 675.26).
Health Professions
Student Loan (HPSL), CFDA 93.342
Nursing Student Loan
(NSL), CFDA 93.364
The institution's
matching share (ICC) is one ninth of the FCC and must be deposited in
a health professions student loan fund (42 CFR sections 57.202 and 57.302).
2. Level of Effort
- Not Applicable
3. Earmarking
Federal Work Study
(CFDA 84.033)
An institution shall
use at least 5 percent of its allocation for an award year to compensate
students employed in community service activities unless waived by the
Secretary. The institution can only use up to 10 percent of its FWS or
$50,000 whichever is less for a JLD program (34 CFR sections 675.18 and
675.32).
J. Program Income
Federal Perkins Loan
Program (CFDA 84.038)
Principal and interest
repayments made by students and reimbursements for canceled loans are
reinvested in the Federal Perkins Loan revolving fund (34 CFR section
674.8).
L. Reporting
1. Financial Reporting
a. SF-269, Financial
Status Report - Not Applicable
b. SF-270, Request
for Advance or Reimbursement - Not Applicable
c. SF-271, Outlay
Report and Request for Reimbursement for Construction Program - Not
Applicable
d. SF-272, Federal
Cash Transactions Report - Not Applicable
e. Grant Administration
and Payment System (GAPS) (OMB No. 1875-0138) - Grantees draw funds
and account to ED using GAPS. Grantees request funds by (1) creating a
payment request using the GAPS External Access System through the Internet,
(2) calling the GAPS Payee Hotline, or (3) if the grantee is placed on
a reimbursement basis for an award, submitting an SF-270, Request for
Advance or Reimbursement to an ED program or regional office. When
creating a payment request in GAPS, the grantee enters the drawdown amounts,
by award, directly into GAPS. When requesting funds using the other 2
methods, the grantee provides this information to the hotline operator,
or on the SF-270, and ED staff enter the data into GAPS. ED also enters
other award data into GAPS, including authorization amounts and payment
status. The system maintains and provides cumulative data on net draws
and the available balance for each award.
ED considers drawn
funds to have been expended by the grantee for the award(s) identified
(notwithstanding that the grantee has up to three days to make disbursements).
Cumulative drawdown amounts in GAPS should accurately reflect the grantee's
actual disbursement of funds by award. Grantees can redistribute drawn
amounts between grant awards by making adjustments in GAPS to reflect
actual disbursements for each award. For example, if a grantee draws too
much under one award, it can enter an adjustment in GAPS to reallocate
the excess amount to other awards for which there were immediate cash
needs, as long as the net amount of the adjustment is zero.
To assist grantees
in reconciling their internal accounting records with GAPS, grantees can
use the GAPS External Access System (http://gapsweb.ed.gov) to obtain
a GAPS Activity Report showing cumulative and detail information for each
award. The GAPS Activity Report can be created and viewed on-line and
a hard copy may be printed as well.
f. Pell Payment
Data (OMB No.1840-0688) - The Pell Payment Data is the term used to
refer to the electronic or magnetic payment record used to report to ED
the Pell payments to students. The record contains the EFC, COA, enrollment
status and disbursement information. After the school receives a SAR or
ISIR, the school completes the Payment Data by filling in awards information.
The school periodically sends payment data to ED in a batch on one of
three automated systems: Electronic Data Exchange, Recipient Data Exchange
or Floppy Disk Data Exchange. (Note: Floppy Disk Data Exchange will no
longer be available starting with the 1999-2000 award year.) ED processes
the Payment Data and returns Processed Payment Data to the school. The
Processed Payment Data includes the information originally provided by
the school along with ED identification of what category each record was
placed: Rejected, Accepted with Assumptions, Duplicates and Accepted.
In testing the Pell Payment data, the auditor should be most concerned
with the data ED has categorized as accepted or accepted with assumptions.
Institutions must report student payment data within 30 calendar days
after the school makes a payment; or becomes aware of the need to make
an adjustment to previously reported student payment data or expected
student payment data. Schools may do this by reporting once every 30 calendar
days, bi-weekly, weekly or may set up their own system to ensure that
changes are reported in a timely manner (34 CFR section 690.83, 62 FR
31487 and Federal SFA Handbook).
2. Performance
Reporting - Not Applicable
3. Special Reporting
a. Fiscal Operations
Report and Application to Participate (FISAP) (ED Form 646-1) (OMB No.
1840-0073) - This electronic report is submitted annually to receive
funds for the campus-based programs. The school uses the Fiscal Operations
Report portion to report its expenditures in the previous award year
and the Application to Participate portion to apply for the following
year. FISAPs are required to be submitted by October 1 following the end
of the award year (which is always June 30). For example, by October 1,
1998, the institution should submit its FISAP that includes the Fiscal
Operations Report for the award year ended June 30, 1998, and the
Application to Participate for the 1999-2000 award year. Key items
are as follows (FPL, FWS, FSEOG 34 CFR section 673.3; Instruction Booklet
for Fiscal Operations Report and Application to Participate):
Part II, Application
- Information on
enrollment
- Assessments and
expenditures
- Information on
eligible aid applicants
Part III, Federal
Perkins Loan Program
- Fiscal Report (Trace
material line items)
- Fund Activity (Annual)
During the XXXX-XX Award Year
- Cumulative Repayment
Information
- Cohort Default
Rate
Part IV, Federal
Supplemental Educational Opportunity Grant Program
- All sections
Part V, Federal Work-Study
(FWS) Program
- All sections
Part VI, Program
Summary for Award Year
- Distribution of
Program Recipients and Expenditures by Type of Student (Trace a sample
of line items)
b. FPL and Grant
Overpayment Reporting to the National Student Loan Data System (NSLDS)
(OMB No. 1840-0689)
The NSLDS is a national
database of information about loans and other financial aid awarded to
students under Title IV. Institutions enter data in NSLDS pertaining to
FPL loans and grant overpayments. Individual loan histories (screen RC83)
and grant overpayment summaries (screen RC0L) are accessible from the
NSLDS Main Menu. The individual student identifier is the social security
number (20 USC 1092b).
N. Special Tests
and Provisions
1. Separate Funds
(HPSL, NSL, FPL)
Compliance Requirement
- The institution must maintain a separate fund account for each program
(HPSL, 42 CFR section 57.205; NSL, 42 CFR section 57.305; and FPL 34 CFR
sections 674.8 and 674.19).
Audit Objective
- Determine whether separate fund account(s) were established.
Suggested Audit
Procedures
Review accounting
records to verify that a separate fund was established for each program.
2. Verification
Compliance Requirement
- An institution shall require each applicant whose application is selected
by the central processor, based on edits specified by ED, to verify the
items specified in 34 CFR section 668.56. The institution is not required
to verify the applications of more than 30 percent of its total number
of applicants. The institution shall also require applicants to verify
any information used to calculate EFC it has reason to believe is inaccurate.
The institution is required to establish written policies and procedures
that incorporate provisions of 34 CFR section 668.53 for verifying this
information. Acceptable documentation for the items is listed in 34 CFR
section 668.57.
Audit Objective
- Determine whether the institution established policies and procedures
to verify information in student aid applications, and verified all required
information of selected applications in accordance with the requirements.
Suggested Audit
Procedures
a. Review the institution's
policies and procedures for verifying student applications and verify
that they meet the requirements of 34 CFR section 668.53.
b. Select a sample
of applications that were selected for verification and review student
aid files to ascertain whether the institution obtained acceptable documentation
to verify the information required.
3. Disbursements
To Or On Behalf of Students
Compliance Requirement
Title IV Programs
- General
The institution may
not make a disbursement to a student for a payment period until the student
is enrolled in classes for that payment period. The earliest an institution
may disburse SFA funds other than FWS (either paying the student directly
or crediting the student's account) is 10 days before the first day of
classes of the payment period for which the disbursement is intended.
There are two exceptions to this rule. Institutions may not disburse or
deliver the first installment of FFEL or Direct Loans to first year undergraduates
who are first time borrowers until 30 days after the student's first day
of classes. The second exception applies to a student who is enrolled
in a clock hour educational program or a credit hour program that is not
offered in standard academic terms. The earliest the institution may disburse
funds is the later of ten days before the first day of classes for the
payment period or, except for the certain circumstances under the FFEL
and Direct Loan Programs, the day the student completed the previous payment
period. The exceptions for the FFEL and Direct Loan Programs are described
in 34 CFR sections 682.604(c)(6)(ii), (c)(7) and (c)(8); and 685.301(b)(3)(ii),
(b)(5) and (b)(6), respectively (34 CFR section 668.164).
If a student received
financial aid while attending one or more other institutions, the financial
aid administrator must request a financial aid transcript (FAT) from the
other institutions or obtain the information from the National Student
Loan Data System (See Dear Colleague Letter 96-13). Once the FAT is requested,
the institution can pay the student Pell and campus-based aid for one
payment period only and can certify a FFEL loan or originate a Direct
loan. However, the institution can=t release the proceeds of FFEL or Direct
loans or make any subsequent payments under the Pell or Campus-based programs
until the FAT is received (34 CFR sections 668.19).
For students whose
applications were selected for verification, if the institution has reason
to believe that information included in the application is inaccurate,
the institution may not: (1) disburse any Pell or campus-based aid; (2)
employ the applicant in its FWS program; or (3) certify FFEL loans or
originate Direct Loans (or process proceeds of previously certified or
originated loans) until the applicant verifies or corrects the information.
If the institution doesn=t have any reason to believe that the information
is inaccurate, the institution may withhold payment of Pell or Campus-based
aid and loan certification, or may make one disbursement of Pell or Campus-based
aid, employ or allow an employer to employ an eligible student under FWS
for the first 60 consecutive days after the student's enrollment and may
certify the FFEL loan or originate the Direct Loan, but can=t process
the proceeds. If the verification process is not complete after 45 days,
the institution shall return the proceeds to the lender (34 CFR section
668.58).
Pell
To disburse Pell
funds, the institution must have received a valid ISIR from the central
processor or a valid SAR from the student by the earlier of the deadline
notice published in the Federal register (normally the last work day in
August following the end of the award year) or the last date that the
student is still enrolled and eligible for payment. The institution has
discretion in disbursing funds within a payment period, but must disburse
the full amount before the end of the payment period. The institution
must review and document the student's eligibility before it disburses
funds each payment period (34 CFR sections 690.61 and, 690.75 through
690.78).
FPL
If the institution
is making a loan for a full academic year and uses standard academic terms,
the institution must advance a portion of the loan during each payment
period. If standard academic terms are not used, it must advance funds
at least twice during the academic year - once at the beginning and once
at the midpoint. Loan payments must be supported by a signed promissory
note (34 CFR section 674.16).
FFEL
The institution must
determine that the student has maintained eligibility for the FFEL loan
before each disbursement of loan proceeds. Disbursements are required
on a payment period basis, and the institution is required to provide
the lender with a disbursement schedule. In addition, an institution under
the reimbursement payment method must receive the Department's approval
prior to disbursing loan funds. Loan funds provided by electronic fund
transfer or master check may not be requested earlier than: 27 days after
the first day of classes of the first payment period for a first-year,
first-time Stafford Loan borrower; or 13 days before the first day of
classes for any subsequent payment period for a first-year, first-time
Stafford Loan borrower or for any payment period for all other FFEL borrowers.
Loan funds must be disbursed within 10 business days of receipt if the
lender provided the funds by EFT or master check on or after July 1, 1997
but before July 1, 1999; 3 business days if the lender provided the funds
by EFT or master check on or after July 1, 1999; or 30 days if the lender
provided the funds by check payable to the borrower or copayable to the
borrower and the institution (34 CFR sections 668.162, 668.164, 668.167(b),
682.603, and 682.604(d)).
Direct Loan
Except in the case
of an allowable late disbursement (see 34 CFR Section 685.303(d)), before
disbursing the loan proceeds, the institution must determine that the
student maintained continuous eligibility from the beginning of the loan
period described in the promissory note. Option 1 and Option 2 institutions
may not disburse loan proceeds until they have obtained a legally enforceable
promissory note. Option 1 and standard origination institutions may only
disburse funds for students listed on the Actual Disbursement Roster (34
CFR sections 685.301 and 685.303).
HEAL
Multiple disbursements
are normally required and correspond to the borrower's educational expenses
for the period for which the disbursement is made. The school must indicated
periods and expenses on the loan application (HEAL, 42 CFR sections 60.33
and 60.52).
HPSL and NSL
Student loans may
be paid to or on behalf of student borrowers in installments considered
appropriate by the school, except that a school may not pay to or on behalf
of any borrowers more than the school determines the student needs for
any given installment period (e.g., semester, term, or quarter). However,
effective November 13, 1998, the amount of the loan may be increased,
in the case of the third or fourth year of a student at a school of medicine
or osteopathic medicine, to pay balances of loans that were made to the
individual for attendance at the school (42 USC 292r(a)(2), section 722r(a)(2)
of PHSA, P.L. 105-392, section 134(a)(2). At the time of payment a HPSL
borrower must be a full time student, a NSL borrower must be at least
a half time student (HPSL, 42 CFR section 57.209; NSL, 42 CFR section
57.309). Each student loan must be evidenced by a properly executed promissory
note (HPSL, 42 CFR section 57.208; NSL, 42 CFR section 57.308).
FWS
The student's wages
are earned when the work is performed. The institution shall pay the student
at least once per month. The Federal share must be paid by check or similar
instrument the student can cash on his or her endorsement (34 CFR section
675.16).
Audit Objective
- Determine whether disbursements to students were made in accordance
with required time frames; and, whether required reviews were made and
required documents and approvals were obtained before disbursing SFA funds.
Suggested Audit
Procedures
a. Review a sample
of disbursements to students and verify that they were made in accordance
with required time frames and for Direct Loan Option 1 and standard origination
institutions, only to the students listed on the Actual Disbursement Roster.
b. Review loan or
other files to verify that the institution performed required procedures
and obtained required documents prior to disbursing funds. For institutions
under the reimbursement method of payment, verify that FFEL proceeds were
not disbursed until approval from the Department was obtained.
4. Refunds
Compliance Requirement
- A school is required to have a fair and equitable refund policy under
which the school shall make refunds of unearned tuition, fees, room and
board and other charges to a student who received HEA Title IV Student
Financial Assistance. Under the FFEL program, the school pays to the original
lender (or subsequent holder, if the loan has been transferred and the
school knows the new holder's identity) the portion of the refund that
is allocable to the loan. Refunds should be processed in accordance with
established time frames (34 CFR section 668.22).
Calculation of
Amounts
The refund policy
should provide for a refund of at least the larger of the amount provided
by: (1) applicable State law; (2) the standards established by the institution's
nationally recognized accrediting agency if approved by the Secretary
of Education; or (3) the pro rata refund calculation described below,
for any student attending the school for the first time, and who withdrew
on or before the 60 percent point in time of the period of enrollment
for which the student has been charged. After calculating all possible
refund amounts (State, accrediting agency, and statutory pro rata), the
school must compare and use the calculation that provides the largest
refund. If the pro rata refund calculation in (3) above does not apply
(i.e., the student is not attending the institution for the first time
or withdrew after the 60 percent point in time for the period of enrollment
for which the student has been charged) and there are no standards for
refunds established by State law or the accrediting agency, the refund
should be at least the larger of the amount provided by (1) the Federal
refund calculation described below or (2) the school's policy (the policy
it uses for non-SFA students) (34 CFR section 668.22(b)).
Refunds of $25 or
less may not have to be repaid. A refund returned to an SFA loan program
would reduce the amount of the loan that a student would have to repay.
A school may retain a refund of $25 or less due to an SFA loan program
only if the school has written authorization from the student in the enrollment
agreement to do so. The enrollment agreement must explain clearly that
the student is permitting the school to keep the funds, rather than having
the funds used to reduce the student's loan debt, should the student withdraw
(34 CFR section 668.22(g)(3)(iii)(B)).
The pro rata refund
referred to above means a refund of not less than that portion of the
tuition, fees, room, board, and other charges assessed the student by
the institution equal to the portion of the period of enrollment for which
the student has been charged that remains on the withdrawal date, rounded
down to the nearest 10 percent of that period, less: (1) any unpaid amount
of a scheduled cash payment; (2) a reasonable administrative fee not to
exceed the lesser of 5 percent of tuition, fees, room, board, and other
charges assessed the student; or $100; and, (3) documented costs of equipment
issued to the student that is unreturnable or not returned in good condition
(34 CFR section 668.22(c)).
The Federal refund
calculation referred to above means a refund of not less than the portion
of institutional charges to be refunded, determined as follows (34 CFR
section 668.22(d)):
1. If the student
withdraws, drops out, or is expelled before the first day of classes:
(a) Any amount paid
to the student under FPL, FSEOG and the Federal Pell grant programs are
considered an overpayment and must be returned to the respective program
(34 CFR section 668.21).
(b) All loan proceeds
under the FFEL and Direct Loan programs should be returned to the lender
(34 CFR section 682.604(d)(3) and 682.685.303(b)(3).
2. If the institution
can=t document that a student attended any class during the period of
enrollment:
(a) Any amount paid
to the student under FPL, FSEOG and Pell Grant programs are considered
an overpayment and must be returned to the respective program (34 CFR
sections 668.21-22).
(b) The institution
must return to FFEL or Direct Loan all loan proceeds directly credited
to the student's account, and any amount paid by the student directly
to the school, up to the amount of loan proceeds delivered to the student
for that payment period (34 CFR sections 682.604(d)(4) and 685.303(b)(3)).
3. If the student
withdraws on the first day of classes, the institution must refund 100
percent of institutional charges, less an administrative fee, if any,
not to exceed the lesser of 5 percent or $100.
4. If the student
withdraws any time after the first day of classes up to and including
the first 10 percent (in time) of the enrollment period, the institution
must refund at least 90 percent of institutional charges, less an administrative
fee, if any, not to exceed the lesser of 5 percent or $100.
5. If the student
withdraws any time after the end of the first 10 percent of the enrollment
period up to and including the first 25 percent of the enrollment period,
the institution must refund at least 50 percent of institutional charges,
less an administrative fee, if any, not to exceed the lesser of 5 percent
or $100.
6. If the student
withdraws any time after the end of the first 25 percent of the enrollment
period up to and including the first 50 percent of the enrollment period,
the institution must refund at least 25 percent of institutional charges,
less an administrative fee, if any, not to exceed the lesser of 5 percent
or $100.
The withdrawal date
used to calculate the refund is the earlier of: (a) the date that the
student notifies an institution of the student's withdrawal, or the date
of withdrawal specified by the student, whichever is later; or (b) if
the student drops out of the institution without notifying the institution
(does not withdraw officially), the last recorded date of class attendance
by the student, as documented by the institution.
Allocation of
Refunds to Programs
Refunds must be distributed
in the order prescribed below. The prescribed order must be followed regardless
of the school's agreements with other State agencies or private agencies
(34 CFR section 668.22(h) and the Federal SFA Handbook).
1. Unsubsidized Federal
Stafford Loan
2. Subsidized Federal
Stafford Loan
3. Federal PLUS Loan
4. Unsubsidized Federal
Direct Stafford Loan
5. Subsidized Federal
Direct Stafford Loan
6. Federal Direct
PLUS Loan
7. Federal Perkins
Loan
8. Federal Pell Grant
9. Federal Supplemental
Education Opportunity Grant
10. Other SFA Programs
11. Other Federal,
State, private, or institutional sources of aid
12. The student.
The school must pay
the portion of a refund that is allocated to a HEAL loan directly to the
original lender or a subsequent holder of a note. The borrowers must be
notified by the school of such action (42 CFR section 60.54).
Timing of Refunds
Except as described
below, refunds due to the SFA programs (including Direct Loan) are required
to be deposited to the SFA accounts within 30 days or returned to the
appropriate FFEL lender within 60 days of the date the student officially
withdraws or is expelled, or the date the institution determines the student
unofficially withdrew. For a student who does not return from an approved
Leave of Absence (LOA) refunds should be made within 30 days of the earlier
of the end of the LOA or the date the student notifies the institution
that he or she will not be returning. See Chapter 3 of the Federal
SFA Handbook for a detailed discussion on determining a withdrawal
date (34 CFR sections 668.22, 682.607, and 685.306).
If (1) a student
does not register for the period of enrollment for which the loan was
made, (2) a registered student withdraws or is expelled prior to the
first day of classes; or (3) if the institution does not disburse
FFEL loan proceeds to a student or parent in accordance with the time
frames required in 34 CFR section 668.167(b), (described above in III.N.4.
Disbursements to or on Behalf of Students - FFEL), the institution
must return the funds to the lender within 10 business days after the
date the funds were required to be disbursed. Exceptions to (3) above
are described in 34 CFR section 668.167(b)(3) and (c) (34 CFR sections
668.167(b)(2) and 682.404(d)(3)).
Audit Objective
- Determine whether the institution is making refunds in the proper amount
and in a timely manner and is applying the refunds to Federal programs
as required.
Suggested Audit
Procedures
a. Identify a sample
of students who withdrew or dropped during the refund period. Review refund
determination/calculation for conformity with requirements.
b. Trace refunds
to disbursement and accounting records (including canceled checks to lenders
and students) to verify that refunds were applied to programs in the required
order, that disbursements to lenders and students were made when applicable
and that credits and payments were made within required time frames.
c. For a sample of
students for which no refunds were made, review academic records to ascertain
whether the students completed the enrollment period. For students who
received all failing and/or incomplete grades, review attendance records
to ascertain whether the students had dropped out and were due a refund.
5. Student Status
Changes (HEAL, FFEL and Direct Loan)
Compliance Requirement
- Each school must notify the holder of the HEAL loan of any change in
the student's enrollment status within 30 days following the change in
status. The school must also notify the lender of any change in the student's
name or address. Under the FFEL and Direct Loan programs, schools must
complete and return within 30 days of receipt student status confirmation
reports sent by the National Student Loan Data System (NSLDS). Unless
the school expects to complete its next student status report within 60
days, the school must notify NSLDS within 30 days, if it discovers that
a student who received a loan either did not enroll or ceased to be enrolled
on at least a half-time basis ( HEAL, 42 CFR 60.53; FFEL, 34 CFR section
682.610; Direct Loan 34 CFR section 685.309). (Note: This process has
changed to an electronic process. The institution determines how often
it receives the SSCR. Once received, the institution must correct and
submit any changes electronically. The automated process is described
in the Student Status Confirmation Report User's Guide.)
Audit Objective
- Determine whether the institution is promptly notifying lenders or NSLDS
of changes in student status in a timely and accurate manner.
Suggested Audit
Procedures
a. Select a sample
of HEAL borrowers that graduated, withdrew or dropped out during the period.
Review loan or correspondence files to verify that the institution notified
the lender of the change in student status within the required time frame.
b. Select a sample
of FFEL/Direct Loan borrowers that graduated, withdrew or dropped out
during the period. Verify that the change in student status was reported
to the lender or other appropriate party within 30 days, or was included
in a student status confirmation report within 60 days.
6. Student Loan
Repayments (FPL, HPSL and NSL)
Compliance Requirement
- FPL loans, and HPSL and NSL loans made prior to November 13, 1998, including
accrued interest, are repayable in equal or graduated periodic installments
in amounts calculated on the basis of a 10 year repayment period. For
HPSL loans made on or after November 13, 1998, the repayment period is
not less than 10 and not more than 25 years, at the discretion of the
institution. For NSL loans after November 13, 1998, the 10 year repayment
period may be extended for 10 years for any student borrower who, during
the repayment period failed to make consecutive payments and who, during
the last 12 months of the repayment period, has made at least 12 consecutive
payments (42 USC 292r(c) and 297b(b)(8), sections 722(c) and 836(b)(8)
of PHSA, P.L. 105-392 sections 133(a)(2) and 134(a)(3). Except as required
in 42 CFR section 57.210(a), a repayment of a HPSL loan must begin one
year after the student ceases to be a full time student. For a NSL loan,
repayment must begin nine months after the student ceases to be a full
time or half time student, except as required in 42 CFR section 57.310(a).
For a FPL loan, the institution must establish a repayment plan. The repayment
period begins after an initial grace period of either six months or nine
months after the student ceases to be at least a half-time student at
an institution of higher education, depending on when the loan was made
(34 CFR section 674.31(b)(2).
Borrowers may be
eligible for loan deferments or cancellations under certain circumstances.
Examples of when loan payments may be deferred are when the borrower is
in certain student statuses at other eligible institutions, employed as
a full-time teacher at certain schools, employed full-time in other specified
occupations, or serving in the military or as a volunteer in the Peace
Corps, ACTION programs or other programs deemed to be comparable. Loans
may be canceled based on full-time employment as a teacher at certain
schools or specified fields, other qualifying employment, military or
other volunteer service, and death or disability. Cancellation rates (amount
of loan that is canceled for each year of qualifying service) vary, depending
on the criteria. Specific requirements for deferment and cancellation
vary, depending on when the loan was made. To qualify for a deferment
or cancellation, the borrower is required to submit to the institution
to which the loan is owed a written request for the deferment or cancellation,
with documentation required by the institution, by the date established
by the institution (FPL, 34 CFR sections 674.33 through 674.40 and 674.51
through 674.62; HPSL, 42 CFR sections 57.201, 57.211 and 212; NSL, 42
CFR section 57.311 through 313a).
Institutions must
exercise due care and diligence in the collection of loans (For HPSL and
NSL see 42 CFR section 57.210(b) and 42 CFR section 57.310(b), respectively).
For the FPL, such due diligence procedures include the following:
(1) A requirement
to conduct an exit interview with the borrower before he or she leaves
the institution and to contact the borrower a minimum of three times during
the initial grace period for loans with nine month grace periods or two
times for loans with six month grace periods (34 CFR section 674.42).
(2) Specific billing
procedures to notify borrowers of overdue payments and to demand overdue
amounts (see 34 CFR section 674.43).
(3) Specific collection
procedures to recover amounts from defaulted borrowers who do not respond
satisfactorily to demands routinely made as part of the institution's
billing procedures, including litigation procedures (see 34 CFR section
674.45).
Audit Objective
- Determine whether institutions are processing deferment and cancellation
requests and servicing loans as required.
Suggested Audit
Procedures
a. Select a sample
of loans that entered repayment during the audit period and review loan
records to verify that the conversion to repayment was timely, and that
a repayment plan was established.
b. Review the institution's
requirements for applying for and documenting eligibility for loan deferments
and cancellations. Select a sample of loan deferments and loan cancellations
and review documentation to ascertain whether the deferments or cancellations
were adequately supported.
c. Select a sample
of defaulted loans and review loan records to ascertain whether the required
interviews, contacts, billing procedures and collection procedures were
carried out.
7. Federal Work
Study Agreements
Compliance Requirement
- FWS students may be employed by the institution, a Federal, State or
local agency, a private not-for-profit organization or a private for-profit
organization but the employment must not: (1) impair existing service
contracts; (2) displace employees; (3) fill jobs that are vacant because
the employer's regular employees are on strike; or (4) involve the construction,
operation, or maintenance of any part of a facility used or to be used
for religious worship or sectarian instruction. The institution must enter
into a written agreement with any agency or organization providing employment
under the FWS program (34 CFR sections 675.20 through 675.23).
Audit Objective
- Determine whether written agreements with employers are made as required.
Suggested Audit
Procedure
Select a sample of
participating students and ascertain if written agreements with the employers
were executed.
8. Borrower Data
Transmission and Reconciliation (FDL)
Compliance Requirement
- Institutions must report all loan disbursements and submit required
records to the Direct Loan Servicing System (DLSS) via the Loan Origination
Center (LOC) within 30 days of disbursement (OMB 1840-0672). Each
month, the LOC provides institutions with a Direct Loan School Account
Statement (DLSAS) data file which consists of a Cash Summary, Cash Detail,
and (optional at the request of the school) Loan Detail records. The school
is required to reconcile these files to the institution's financial records.
Since up to three Direct Loan program years may be open at any given time,
schools may receive three DLSAS data files each month. Instructions for
obtaining specific borrower information are available on the Internet
at address http://home.gvi.net/~edoig/sfa.htm (34 CFR sections 685.102(b),
685.301 and 303).
Audit Objectives
- Determine whether institutions are reconciling DLSAS data files to institution
records each month. Determine whether dates and amounts of disbursements
to borrowers recorded in the DLSS are supported by the institution's records
on individual borrowers.
Suggested Audit
Procedures
a. Test a sample
of the DLSAS and ascertain that reconciliations are being performed.
b. Test a sample
of borrowers to verify that disbursement dates and amounts in the DLSS
are supported by the institution's records.
IV. OTHER INFORMATION
Pell Adjustments
- The following is intended to alert auditors that their clients may request
them to perform additional audit work in conjunction with the single audit,
in order to claim Pell adjustments. It is not intended that this be covered
otherwise.
All Pell Payment
Data for an award year must be submitted by September 30 after the award
year. Adjustments for Pell grants not claimed by September 30 can be made
if the first audit report for the period in which the unclaimed Pell grants
were made contains a finding that the institution made proper Pell awards
for which it has not received either reimbursement or credit. Dear Colleague
Letter (P-97-2) provides instructions to institutions for reporting the
Pell adjustments and describes the auditor's responsibilities.
APPENDIX
A
FEDERAL
STUDENT FINANCIAL ASSISTANCE PROGRAMS
STUDENT
ELIGIBILITY COMPLIANCE REQUIREMENTS
|
Requirements |
P
E
L
L
|
F
W
S
|
F
S
E
O
G
|
F
P
L
|
F
F
E
L
P
|
F
D
L
|
H
E
A
L
|
H
P
S
L
|
N
S
L
|
E
F
N
S
|
1.
|
A
regular student enrolled or accepted for enrollment in an eligible
program (34 CFR 600.2, 668.32, 690.75, 675.9, 676.9, 674.9, 682.201,
685.200, 42 CFR 60.5, 57.206(a), 57.306(a), 57.2804)
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
2.
|
U.S.
Citizen or National (34 CFR 668.32, 690.75, 675.9, 676.9, 674.9,
682.201, 685.200; 42 CFR 60.5, 57.206(a), 57.306(a), 57.2804)
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
3.
|
Has
Financial Need (34 CFR 675.9, 676.9, 674.9, 682.201, 685.200; 42
CFR 60.51(f), 57.206, 57.306 (b), 57.2804(b)(1))
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
4.
|
Does
not owe a refund on a grant awarded under the Pell Grant, or FSEOG
programs (34 CFR 668.32, 690.75, 675.9, 676.9, 674.9, 682.201, 685.200;
42 CFR 60.51(d), 57.206, 57.306)
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
|
5.
|
Not
in default on any student loans (34 CFR 668.32, 690.75, 675.9, 676.9,
674.9, 682.201, 685.200; 42 CFR 60.51(d), 57.206, 57.306)
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
|
6.
|
Must
maintain good standing, or satisfactory progress (34 CFR 668.32,
690.75, 675.9, 676.9, 674.9, 682.201, 685.200; 42 CFR 60.5(d), 57.306)
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
|
x
|
|
7.
|
Has
registered under Section 3 of the Military Selective Service Act
(34 CFR 668.32, 668.37, 690.75, 675.9, 676.9, 674.9, 682.201, 685.200;
42 CFR 60.5, 57.206)
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
x
|
|
|
8.
|
Has
a correct social security number (34 CFR 668.32, 690.75, 675.9,
676.9, 674.9, 682.201, 685.200)
|
x
|
x
|
x
|
x
|
x
|
x
|
|
|
|
|
9.
|
High
School Diploma or GED (34 CFR 668.32, 690.75, 675.9, 676.9, 674.9,
682.201, 685.200)
|
x
|
x
|
x
|
x
|
x
|
x
|
|
|
|
|
10.
|
Above
the age of compulsory school attendance in the State in which the
institution he or she is attending is located (34 CFR 600.2, 600.4,
600.6, 690.75, 675.9, 676.9, 674.9, 682.201, 685.200)
|
x
|
x
|
x
|
x
|
x
|
x
|
|
|
|
|
11.
|
Ability
to Benefit (34 CFR 668.32, 668 Subpart J, 690.75, 675.9, 676.9,
674.9, 682.201, 685.200)
|
x
|
x
|
x
|
x
|
x
|
x
|
|
|
|
|
12.
|
In
need of a loan (scholarship) to pursue a course of study at the
school (42 CFR 60.5(h), 57.206(a), 57.306(a), 57.2804)
|
|
|
|
|
|
|
x
|
x
|
x
|
x
|
13.
|
An
undergraduate student has received for award year, a SAR or determination
of eligibility or ineligibility for a Pell Grant (34 CFR 674.9,
682.201, 690.75)
|
x
|
|
|
x
|
x
|
|
|
|
|
|
14.
|
Is
not incarcerated (34 CFR 668.32)
|
|
|
|
x
|
x
|
x
|
|
|
|
|
15.
|
Enrolled,
as at least a half-time student, in a course of study necessary
for enrollment in an eligible program for not longer than one 12-month
period (34 CFR 668.32)
|
|
|
|
|
x
|
x
|
|
|
|
|
16.
|
Parents
can receive a PLUS loan if conditions are met (34 CFR 682.201, 685.200)
|
|
|
|
|
x
|
x
|
|
|
|
|
17.
|
Exceptional
financial need must be demonstrated (42 CFR 57.2804(b)(1))
|
|
|
|
|
|
|
|
|
|
x
|
18.
|
Is
not incarcerated in a Federal or State penal institution (34 CFR
668.32)
|
x
|
|
|
|
|
|
|
|
|
|
19.
|
Student
agrees loan funds will be used for tuition, educational, living
and transportation expenses (42 CFR 60.5(g))
|
|
|
|
|
|
|
x
|
|
|
|
20.
|
Non-Student
borrowers (42 CFR 60.6)
|
|
|
|
|
|
|
x
|
|
|
|
21.
|
Special
requirements for students enrolled in pharmacy, medical, dental
or osteopathic programs (42 CFR 60.5(e) (f))
|
|
|
|
|
|
|
x
|
|
|
|
22.
|
Student
is willing to repay the loan (34 CFR 674.9)
|
|
|
|
x
|
|
|
|
|
|
|
23.
|
Students
with the lowest expected family contributions who will also receive
Pell Grants in award year (34 CFR 676.10)
|
|
|
x
|
|
|
|
|
|
|
|
24.
|
Cannot
be recipient of a National Health Services Corps Scholarship under
Section 751 of the Act, or an Indian Health Scholarship, under Section
757 of the Act, (42 CFR 57.2804(c))
|
|
|
|
|
|
|
|
|
|
x
|
OTHER
CLUSTERS |
Programs
Included in this Supplement Deemed to Be Other Clusters |
Agency |
CFDA No. |
Name of
Other Cluster/Program |
USDA |
|
Foreign
Food Aid Donation Cluster |
|
None |
Food for Progress
Program |
|
None |
Section 416(b)
Program |
|
|
|
Food
Stamp Cluster |
USDA |
10.551 |
Food Stamps |
|
10.561 |
State Administrative
Funding for the Food Stamp Program |
|
|
|
Child
Nutrition Cluster |
USDA |
10.553 |
School Breakfast
Program (SBP) |
|
10.555 |
National School
Lunch Program (NSLP) |
|
10.556 |
Special Milk
Program for Children (SMP) |
|
10.559 |
Summer Food
Service Program for Children (SFSPC) |
|
|
|
Emergency
Food Assistance Cluster |
USDA |
10.568 |
Emergency Food
Assistance Program (Administrative Costs) |
|
10.569 |
Emergency Food
Assistance Program (Food Commodities) |
|
|
|
Section
8 Project-Based Cluster |
HUD |
14.182* |
Section 8 New
Construction and Substantial Rehabilitation |
|
14.195 |
Section 8 Project
Based Housing Assistance Payments Program--Special Allocation |
|
14.856* |
Lower Income
Housing Assistance Program - Section 8 Moderate Rehabilitation |
|
|
|
* CFDA
14.182 and 14.856 (Project-Based Section 8) were previously combined
with 14.855 and 14.857 (Tenant-Based Section 8) to form the Section
8 Cluster. With this Supplement the cluster is split into a two clusters,
Project-Based and Tenant-Based Section 8. |
|
|
|
CDBG
- Entitlement and (HUD-Administered) Small Cities Cluster |
HUD |
14.218 |
Community Development
Block Grants/Entitlement Grants |
|
14.219 |
Community Development
Block Grants/Small Cities Program |
|
|
|
Section
8 Tenant-Based Cluster |
HUD |
14.855* |
Section 8 Rental
Voucher |
|
14.857* |
Section 8 Rental
Certificate Program |
|
|
|
Fish
and Wildlife Cluster |
DOI |
15.605 |
Sport Fish Restoration |
|
15.611 |
Wildlife Restoration |
|
|
|
Employment
Services Cluster |
DOL |
17.207 |
Employment Service |
|
17.801 |
Disabled Veterans'
Outreach Program (DVOP) |
|
17.804 |
Local Veterans'
Employment Representative Program (LVER) |
|
|
|
JTPA
Cluster |
DOL |
17.246
17.250 |
Employment and
Training Assistance--Dislocated Workers
Job Training Partnership Act |
|
|
|
Federal
Transit Cluster |
DOT |
20.500 |
Federal Transit
Capital Improvement Grants |
|
20.507 |
Federal Transit
Capital and Operating Assistance Formula Grants |
|
|
|
Highway
Safety Cluster |
DOT |
20.600 |
State and Community
Highway Safety |
|
20.601 |
Alcohol Traffic
Safety and Drunk Driving Prevention Incentive Grants |
|
|
|
Special
Education Cluster |
ED |
84.027 |
Special Education
- Grants to States (IDEA, Part B) |
|
84.173 |
Special Education
- Preschool Grants (IDEA Preschool) |
|
|
|
TRIO
Cluster |
ED |
84.042 |
TRIO--Student
Support Services |
|
84.044 |
TRIO--Talent
Search |
|
84.047 |
TRIO--Upward
Bound |
|
|
|
Bilingual
Education Cluster |
ED |
84.288 |
Bilingual Education
- Program Development and Implementation Grants |
|
84.290 |
Bilingual Education
- Comprehensive School Grants |
|
84.291 |
Bilingual Education
- Systemwide Improvement Grants |
|
|
|
Aging
Cluster |
HHS |
93.044 |
Special Programs
for the Aging - Title III, Part B - Grants for Supportive Services
and Senior Centers |
|
93.045 |
Special Programs
for the Aging - Title III, Part C - Nutrition Services |
|
|
|
Child
Care Cluster |
HHS |
93.575 |
Child Care and
Development Block Grant |
|
93.596 |
Child Care Mandatory
and Matching Funds of the Child Care and |
|
|
|
Medicaid
Cluster |
HHS |
93.778 |
Medical Assistance
Program (Medicaid, Title XIX) |
|
93.775 |
State Medicaid
Fraud Control Units |
|
93.777 |
State Survey
and Certification of Health Care Providers and Suppliers |
|
|
|
HIV
Cluster |
HHS |
93.914 |
HIV Emergency
Relief Project Grants |
|
93.915 |
HIV Emergency
Relief Formula Grants |
|
|
|
Foster
Grandparent/Senior Companion Cluster |
CNS |
94.011 |
Foster Grandparent
Program |
|
94.016 |
Senior Companion
Program |
|
|
|
Disability
Insurance/SSI Cluster |
SSA |
96.001 |
Social Security-Disability
Insurance |
|
96.006 |
Supplemental
Security Income (SSI) |
Programs
Not Included in this Supplement Deemed to Be Other Clusters |
|
Agency |
CFDA No. |
Name of
Other Cluster/Program |
|
|
|
Rural
Rental Housing Cluster |
USDA |
10.415 |
Rural Rental
Housing Loans |
|
10.427 |
Rural Rental
Assistance Payments |
|